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1 – 5 of 5Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Abstract
Purpose
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.
Design/methodology/approach
A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.
Findings
Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.
Practical implications
The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.
Social implications
Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.
Originality/value
This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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Obinna Chimezie Madubuike, Chinemelu J. Anumba and Evangelia Agapaki
This paper aims to focus on identifying key health-care issues amenable to digital twin (DT) approach. It starts with a description of the concept and enabling technologies of a…
Abstract
Purpose
This paper aims to focus on identifying key health-care issues amenable to digital twin (DT) approach. It starts with a description of the concept and enabling technologies of a DT and then discusses potential applications of DT solutions in healthcare facilities management (FM) using four different scenarios. The scenario planning focused on monitoring and controlling the heating, ventilation, and air-conditioning system in real-time; monitoring indoor air quality (IAQ) to monitor the performance of medical equipment; monitoring and tracking pulsed light for SARS-Cov-2; and monitoring the performance of medical equipment affected by radio frequency interference (RFI).
Design/methodology/approach
The importance of a healthcare facility, its systems and equipment necessitates an effective FM practice. However, the FM practices adopted have several areas for improvement, including the lack of effective real-time updates on performance status, asset tracking, bi-directional coordination of changes in the physical facilities and the computational resources that support and monitor them. Consequently, there is a need for more intelligent and holistic FM systems. We propose a DT which possesses the key features, such as real-time updates and bi-directional coordination, which can address the shortcomings in healthcare FM. DT represents a virtual model of a physical component and replicates the physical data and behavior in all instances. The replication is attained using sensors to obtain data from the physical component and replicating the physical component's behavior through data analysis and simulation. This paper focused on identifying key healthcare issues amenable to DT approach. It starts with a description of the concept and enabling technologies of a DT and then discusses potential applications of DT solutions in healthcare FM using four different scenarios.
Findings
The scenarios were validated by industry experts and concluded that the scenarios offer significant potential benefits for the deployment of DT in healthcare FM such as monitoring facilities’ performance in real-time and improving visualization by integrating the 3D model.
Research limitations/implications
In addition to inadequate literature addressing healthcare FM, the study was also limited to one of the healthcare facilities of a large public university, and the scope of the study was limited to IAQ including pressure, relative humidity, carbon dioxide and temperature. Additionally, the study showed the potential benefits of DT application in healthcare FM using various scenarios that DT experts validated.
Practical implications
The study shows the practical implication using the various validated scenarios and identified enabling technologies. The combination and implementation of those mentioned above would create a system that can effectively help manage facilities and improve facilities' performances.
Social implications
The only identifiable social solution is that the proposed system in this study can manually be overridden to prevent absolute autonomous control of the smart system in cases when needed.
Originality/value
To the best of the authors’ knowledge, this is the only study that has addressed healthcare FM using the DT approach. This research is an excerpt from an ongoing dissertation.
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Abby Yaqing Zhang and Joseph H. Zhang
Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable…
Abstract
Purpose
Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable investment assets. Nevertheless, challenges in ESG disclosure, such as quantifying unstructured data, lack of guidelines and comparability, rampantly exist. ESG rating agencies play a crucial role in assessing corporate ESG performance, but concerns over their credibility and reliability persist. To address these issues, researchers are increasingly utilizing machine learning (ML) tools to enhance ESG reporting and evaluation. By leveraging ML, accounting practitioners and researchers gain deeper insights into the relationship between ESG practices and financial performance, offering a more data-driven understanding of ESG impacts on business communities.
Design/methodology/approach
The authors review the current research on ESG disclosure and ESG performance disagreement, followed by the review of current ESG research with ML tools in three areas: connecting ML with ESG disclosures, integrating ML with ESG rating disagreement and employing ML with ESG in other settings. By comparing different research's ML applications in ESG research, the authors conclude the positive and negative sides of those research studies.
Findings
The practice of ESG reporting and assurance is on the rise, but still in its technical infancy. ML methods offer advantages over traditional approaches in accounting, efficiently handling large, unstructured data and capturing complex patterns, contributing to their superiority. ML methods excel in prediction accuracy, making them ideal for tasks like fraud detection and financial forecasting. Their adaptability and feature interaction capabilities make them well-suited for addressing diverse and evolving accounting problems, surpassing traditional methods in accuracy and insight.
Originality/value
The authors broadly review the accounting research with the ML method in ESG-related issues. By emphasizing the advantages of ML compared to traditional methods, the authors offer suggestions for future research in ML applications in ESG-related fields.
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Helene Yildiz, Sara Tahali and Eleni Trichina
In the era of new technological revolution, seeking to survive and guarantee business sustainability in their digital internationalization, enterprises choose to become…
Abstract
Purpose
In the era of new technological revolution, seeking to survive and guarantee business sustainability in their digital internationalization, enterprises choose to become environmentally oriented. The need for new green business models has become evident in recent years, and enterprises offer green services in creative and eco-friendly ways. However, does the display of a green label on hotels' websites really promote the eco-conscious tourists' online booking intention? This study aims to examine the impact of the perceived label on the online sustainable hotel booking intention of the eco-conscious tourists, using the foundations of signal theory.
Design/methodology/approach
This study adopted a structural equation model to integrate several constructs with a sample of 349 validated responses.
Findings
The empirical results highlight, the importance of the green label perception on the eco-conscious tourists' booking intention of online sustainable hotel and the role that green trust and green perceived risk play as a mediating variable between the perception of the exposed label and the booking intention. Indeed, when booking a sustainable hotel online, the tourists may be sensitive to the exposure of a green label. Therefore, this signal decreases the perceived risk of unsustainability and ultimately increases the trust in hotel's sustainability.
Research limitations/implications
The first limitation is related to the sample employed in this study. Given that most of the participants were residents of France, the results of this study may not be generalized to the entire population. Secondly, a range of other factors can affect the eco-conscious tourists' intentions to book online a hotel with green label, such as their attitude, social media influence, tourists' satisfaction, etc. Indeed, other variables and/or signals could be adopted to study online booking intention in the pandemic era.
Practical implications
In light of these results, theoretical and managerial implications are discussed. The findings make an important contribution to SMEs sustainability and internationalization by exploring new ties. This study considers how SMEs and specifically hotels start following green practices (e.g. adoption of an eco-label) relevant to their international environment where they operate and in response to global pressures. SMEs can survive better in the highly competitive global environment where they need to employ more green practices, however, managers should consider how green trust and green perceived risk can affect customer behavior. It also adds to the existing literature by dealing with customer perceptions about the green label of sustainable hotels and its subsequent effect on booking intention.
Originality/value
This study had shown the importance of the display of green label on the eco-conscious tourist's online booking intention.
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Irfan Ahmad, Umar Safdar, Akram Somroo, Ali Raza Qureshi and Abdul Khaliq Alvi
This research is designed to explore the relationship between social media addiction, student engagement and student retention. Social media addiction is dealt with as an…
Abstract
Purpose
This research is designed to explore the relationship between social media addiction, student engagement and student retention. Social media addiction is dealt with as an independent variable student engagement acts as a mediating variable and student retention as a dependent variable.
Design/methodology/approach
This is a cross-sectional and quantitative research. Primary data are collected from 600 respondents (university students) with the help of a structured questionnaire. Multistage sampling techniques, i.e. simple random sampling and judgment sampling, are used for the selection of respondents.
Findings
Results indicate that for direct relationships, social media addiction has a significant positive impact on student engagement and student retention, respectively, while student engagement is partially mediating the relationship between social media addiction with student retention.
Research limitations/implications
In the future, these kinds of research may also be conducted on students of different universities in Pakistan, which are located in other cities of Pakistan besides Lahore. This research provides a practical framework for the higher authorities of the universities of Pakistan and explains how the use of media positively fosters the levels of student retention directly and indirectly through the path of student engagement. It is commonly believed that media addiction is bad but the result of this research indicates that anything is not dangerous but depends upon its use, media addiction itself is not bad but if someone uses this for a good purpose in limitation then it has better outcomes. The result indicates that the media addiction of students has a positive impact on student retention. This means that if someone uses media for a positive purpose then he/she will use it as a supporting tool for success. Longitudinal research on these variables will also help to check the status after a specific interval of time.
Practical implications
The current study will help the practitioners or policymakers (Managers) of higher education institutions by providing practical insights into the positive use of media by students for increasing their knowledge and grades. This research can also help practitioners or policymakers to focus their students on the positive use of social media for fostering the levels of student retention.
Originality/value
To the best of the researcher’s knowledge, no previous study has been done to incorporate social media addiction and student engagement in a single model in the Pakistani cultural context. Similarly, the relationship of variables social media addiction with student engagement is rarely checked empirically because the research of Wang et al. (2011) proposed that social media addiction has a relationship with student engagement so that is why this is the rationale of the research is to check this empirically. Moreover, this study is an initial effort to check the mediating effect of student engagement in the relationship between social media addiction and student retention. This research is also proposing the framework of social media addiction, student engagement and student retention based on the social exchange theory (SET).
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