Search results
1 – 10 of 18Gennaro 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