Search results
1 – 8 of 8Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
Details
Keywords
Barbara Gaudenzi, Roberta Pellegrino and Ilenia Confente
The COVID-19 pandemic and recent disruptive events are affecting firms’ operations and supply chain networks on a large scale, causing disturbances in supply, demand, production…
Abstract
Purpose
The COVID-19 pandemic and recent disruptive events are affecting firms’ operations and supply chain networks on a large scale, causing disturbances in supply, demand, production and logistics activities. Although supply chain resilience (SCR) research has received large attention in recent years, the purpose of this paper is to offer an original contribution by exploring how complex configurations and interactions between SCR strategies and capacities can lead to resilience.
Design/methodology/approach
This study investigates the configurations of SCR strategies and capacities using a fuzzy-set qualitative comparative analysis.
Findings
First, the findings reveal different SCR strategy configurations through the lens of absorptive, reactive and restorative capacities to achieve resilience. Second, this study applies the contingent resource-based view (CRBV) perspective to interpret how organizations can achieve resilience before, during and after a disruptive event. Third, it offers an analysis of different groups of organizations, based on the adoption of different SCR strategies and capacities.
Originality/value
This study identifies a set of equifinal SCR strategies and capacity configurations that can be implemented to cope with a disruptive event and lead to resilience. It also enriches the research addressing the consecutive phases of SCR investments, developing the CRBV perspective. In our results, five solutions describe organizations that invest in absorptive capacities, representing an ex ante readiness.
Details
Keywords
Diogo Cotta and Fabrizio Salvador
The purpose of this paper was to explore individual- and firm-level antecedents of the ability of a manufacturing firm's personnel to collaborate and integrate knowledge for…
Abstract
Purpose
The purpose of this paper was to explore individual- and firm-level antecedents of the ability of a manufacturing firm's personnel to collaborate and integrate knowledge for organizational resilience practices.
Design/methodology/approach
The authors apply hierarchical regression analysis to study a sample of 192 European industrial equipment manufacturers. Data for each firm are collected from surveys of two key informants in each firm, as well as from public sources.
Findings
Firms' personnel’s ability to integrate information and knowledge for organizational resilience practices was positively related with the extent of the head of manufacturing's network of personal contacts inside the firm. This effect was stronger in firms with more formalized job descriptions and clearly defined roles. The head of manufacturing's orientation to teamwork and cooperation impacted this ability only in firms that did not financially incentivize cooperation. The authors also found that cooperation incentives and role formalization directly relate to firms' personnel’s ability to integrate information and knowledge for organizational resilience practices.
Originality/value
The study proposes to study organizational resilience practices through a transactive memory systems lens. The study is also the first to link characteristics of individual managers to firm-level resilience practices by examining the antecedents of firms' ability to integrate information and knowledge to recover from operational disruptions. Furthermore, the study serves to enhance the knowledge of resilience practices by examining the role of firm-level antecedents and their interplay with characteristics of individual managers.
Details
Keywords
Fabio Cassia and Francesca Magno
Professional service firm (PSF) performance depends on the accumulation and application of specialist knowledge to find customised solutions to customer problems. However…
Abstract
Purpose
Professional service firm (PSF) performance depends on the accumulation and application of specialist knowledge to find customised solutions to customer problems. However, available research has not examined whether knowledge acquired from external sources affects PSF outcomes by strengthening professionals’ beliefs rather than only by increasing technical competency. Drawing on self-efficacy theory, this study tests a model that links the quality of content acquired from external sources and the credibility of those sources to professionals’ self-efficacy and, in turn, to PSF outcomes (solution quality and firm performance). In particular, this paper aims to consider the case of professional content exchanged through professional social media.
Design/methodology/approach
A cross-sectional research design was applied. Data were collected from a sample of 208 accountants, auditors and lawyers who used professional social media and were analysed using covariance-based structural equation modelling.
Findings
When accessing professional content from external sources, source credibility and content quality are significant antecedents of professionals’ self-efficacy, which, in turn, has positive effects on PSF outcomes (solution quality and PSF performance).
Research limitations/implications
Self-efficacy plays a key role in the link between knowledge acquired from external sources (professional content) and PSF outcomes.
Practical implications
This study provides recommendations and actionable insights for PSFs, professionals and other actors who create and exchange professional content. Professional associations may also take an active role by contributing and sharing credible and high-quality content, using, for example, professional social media.
Originality/value
This paper advances the current understanding of the effects of professionals’ access to content from external sources on PSF outcomes. It provides an explanation of these effects based on the enhancement of professionals’ beliefs instead of their technical competencies, as indicated in previous research. In addition, it is the first research effort to consider professional social media as a communication channel to exchange content that affects the self-efficacy of PSF professionals.
Details
Keywords
Marina Papalexi, David Bamford and Liz Breen
This study aims to explore the downstream pharmaceutical supply chain (PSC) and provides insight to the delivery process of medicines and associated operational inefficiencies.
Abstract
Purpose
This study aims to explore the downstream pharmaceutical supply chain (PSC) and provides insight to the delivery process of medicines and associated operational inefficiencies.
Design/methodology/approach
An exploratory, qualitative approach was adopted to examine PSC inefficiency within two European contexts, namely, the UK and Greece. Data was gathered through interviews and a thematic analysis conducted to analyse the data and identify challenges faced by both supply chains(SCs).
Findings
The medicines delivery system needs to be enhanced in terms of quality, visibility, speed and cost to perform effectively. The findings demonstrated that although the healthcare SCs in the two European contexts have different operational structures, the results are in concordance with each other. Financial, communication, waste and complexity issues were the major concerns.
Research limitations/implications
To the knowledge this is the first study to examine aspects of the medicines SC via a cross-case analysis in the UK and Greece and extends the body of knowledge. A broader sample of responses is warranted to further validate these findings.
Practical implications
The study outputs can inform pharmacies’ strategic to instigate targeted improvement interventions. The implications of which may be extrapolated further to other European healthcare organisations.
Originality/value
This research contributes to the academic literature by adding further theoretical insights to SC strategy development, especially those that have been characterised as highly complex. The study identifies four key areas of intervention needed within this SC (in both countries) to promote higher level efficiencies and effectiveness.
Details
Keywords
This conceptual article outlines the known effects of employee monitoring on employees who are working remotely. Potential implications, as well as practitioner suggestions, are…
Abstract
Purpose
This conceptual article outlines the known effects of employee monitoring on employees who are working remotely. Potential implications, as well as practitioner suggestions, are outlined to identify how practitioners can create more supportive employee experiences as well as apply these to workplace health management scenarios.
Design/methodology/approach
This overview is based on a selective and practically oriented review of articles that hitherto considered the health implications of remote workers being monitored electronically over the last two years. This overview is subsequently complemented by a discussion of more recent findings that outline the potential implications of monitoring for remote employees, employees' work experience and workplace health management.
Findings
Several practitioner-oriented suggestions are outlined that can pave the way to a more supportive employee experience for remote workers, who are monitored electronically by their employers. These include the various health and social interventions, greater managerial awareness about factors that influence well-being and more collaboration with health professionals to design interventions and new workplace policies. Organizations would also benefit from using audits and data analytics from monitoring tools to inform their interventions, while a rethink about work design, as well as organizational reviews of performance and working conditions further represent useful options to identify and set up the right conditions that foster both performance as well as employee well-being.
Originality/value
The article outlines practitioner-oriented suggestions that can directly and indirectly support employee well-being by recognizing the various factors that affect performance and experience.
Details
Keywords
Asif Hussain Samo, Moomal Baig Bughio, Quratulain Nazeer Ahmed, Muzafar Ali Shah and Shafique Ahmed
The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the…
Abstract
Purpose
The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the health sector. It explains the impact of servant leadership on career competence and career adaptability with a serial mediating impact of psychological safety and proactive behavior as well as self-efficacy and proactive behavior.
Design/methodology/approach
It is a quantitative study, and it tested the suggested model in hospitals in Pakistan. The data were collected from 310 health practitioners from the hospitals, and it was analyzed with partial least square structural equation modeling.
Findings
The findings suggest that psychological safety and proactive behavior serially mediate the impact of servant leaders on career competence and career adaptability; hence, servant leadership tends to increase career competence and career adaptability of individuals. One more serial mediation has been tested with positive results between servant leadership and career competence and career adaptability.
Originality/value
The study takes a very well theoretically linked model which tests the serial mediating path of servant leadership to career competencies and career adaptability.
Details
Keywords
The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity…
Abstract
Purpose
The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity affect their resistance to pressure from host entities regarding their reports. Thus, the main objective of this study is to examine the influence of internal audit functions' (IAF) quality factors on chief audit executives' (CAEs) ability not to modify internal audit report.
Design/methodology/approach
This study uses data from the Global Internal Audit Common Body of Knowledge to investigate the relationship between IAF quality and auditor resistance to pressure related to changes in internal audit reports. IAF quality is calculated using a composite measure comprising four IAF quality components. Auditors' resistance is measured using the extent to which internal auditors experienced a situation wherein they were directed to modify a valid audit finding in a report.
Findings
The analyses provide evidence that CAEs experience, certification, training and objectivity were all significantly associated with resistance to pressure. In other words, a greater quality of IAF leads to a greater ability to resist pressure to change their reports.
Research limitations/implications
Despite the statistically significant results that confirm the impact of IAF competence and objectivity on the resistance of CAEs to pressure, some other factors should be considered simultaneously in future research. In addition, the study sample contains 2,193 CAEs from different regions, environments, sectors and business areas. Focussing on a particular environment, sector or organisation size may generate different results.
Practical implications
The following practical implications are proposed: First, internal audit regulators will find this study helpful in formulating strategies for creating balanced relationships between CAEs and other authorities and users. Second, CAEs can be encouraged to undergo constant training and complete professional development (as required by the Institute of Internal Auditors [IIA] standard). Finally, it would be interesting to apply this study to a particular environment, sector and size.
Originality/value
This study builds on the limited research that investigates the relationship between IAFs’ quality and the resistance of CAEs to pressure. It extends Calven’s (2021) study that investigates the impact of adherence to the IIA's Core Principles on the likelihood of IAFs modifying valid audit findings. This study examines the influence of IAF quality factors on CAEs' ability not to modify internal audit report.
Details