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Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 August 2024

Oluwafemi Awolesi and Margaret Reams

For over 25 years, the United States Green Building Council (USGBC) has significantly influenced the US sustainable construction through its leadership in energy and environmental…

Abstract

Purpose

For over 25 years, the United States Green Building Council (USGBC) has significantly influenced the US sustainable construction through its leadership in energy and environmental design (LEED) certification program. This study aims to delve into how Baton Rouge, Louisiana, fares in green building adoption relative to other US capital cities and regions.

Design/methodology/approach

The study leverages statistical and geospatial analyses of data sourced from the USGBC, among other databases. It scrutinizes Baton Rouge’s LEED criteria performance using the mean percent weighted criteria to pinpoint the LEED criteria most readily achieved. Moreover, unique metrics, such as the certified green building per capita (CGBC), were formulated to facilitate a comparative analysis of green building adoption across various regions.

Findings

Baton Rouge’s CGBC stands at 0.31% (C+), markedly trailing behind the frontrunner, Santa Fe, New Mexico, leading at 3.89% (A+) and in LEED building per capita too. Despite the notable concentration of certified green buildings (CGBs) within Baton Rouge, the city’s green building development appears to be in its infancy. Innovation and design was identified as the most attainable LEED benchmark in Baton Rouge. Additionally, socioeconomic factors, including education and income per capita, were associated with a mild to moderate positive correlation (0.25 = r = 0.36) with the adoption of green building practices across the capitals, while sociocultural infrastructure exhibited a strong positive correlation (r = 0.99).

Practical implications

This study is beneficial to policymakers, urban planners and developers for sustainable urban development and a reference point for subsequent postoccupancy evaluations of CGBs in Baton Rouge and beyond.

Originality/value

This study pioneers the comprehensive analysis of green building adoption rates and probable influencing factors in capital cities in the contiguous US using distinct metrics.

Details

Urbanization, Sustainability and Society, vol. 1 no. 1
Type: Research Article
ISSN: 2976-8993

Keywords

Article
Publication date: 11 June 2024

Harwati  , Anna Maria Sri Asih and Bertha Maya Sopha

This study aims to develop a measurement model of the halal supply chain resilience (HSCRES) index, which represents the capability of the supply chain (SC) to handle disruption…

Abstract

Purpose

This study aims to develop a measurement model of the halal supply chain resilience (HSCRES) index, which represents the capability of the supply chain (SC) to handle disruption caused by halal risks. A case study is conducted to apply the HSCRES index in the halal chicken SC in Yogyakarta, Indonesia, to test the proposed methodology.

Design/methodology/approach

A literature synthesis was conducted to establish the main capability and vulnerability factors and their relevant indicators. The indicators were validated using the confirmatory factor analysis approach. Then, applying an analytical hierarchy process involving ten experts – practitioners and academicians – the weight of each indicator was obtained. A survey of 20 employees of slaughterhouses, 35 sellers and 100 consumers was conducted to obtain the value of each indicator. Finally, the HSCRES index was calculated by comparing the total weighted capability value to vulnerability.

Findings

The results revealed that the resilience of halal chicken SC in Yogyakarta is at a good level, with an index of 3.459, and “halal team” is the most significant indicator. The findings also revealed several capabilities that need improvement, including dedicated halal facilities, employees’ halal competence and halal regulation. However, the lack of a halal certification board, lack of management commitment and packaging contamination were found as vulnerability indicators that need to be reduced.

Research limitations/implications

The case of this study is limited to the halal chicken SC in Yogyakarta, Indonesia. As a consequence, the obtained results are limited to a specific context. The application of this method to different areas and objects enables the establishment of different capability and vulnerability indicators.

Practical implications

The halal resilience measurement model offers a comprehensive understanding of the strengths and weaknesses of the HSC. The findings can help stakeholders improve preparedness for halal risks, deal with halal risks better and recover more quickly. Measuring the HSCRES index can be particularly useful for policymakers in developing evidence-based strategies to increase HSCRES.

Originality/value

The current study is the first to define and classify the contributing halal resilience attributes and also to calculate the halal resilience index.

Details

Journal of Islamic Marketing, vol. 15 no. 9
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 5 September 2024

Neni Ruhaeni, Efik Yusdiansyah and Eka An Aqimuddin

As a growth industry in the international tourism segment market, halal tourism domestic policy should align with General Agreement on Trade in Services (GATS) as an international…

Abstract

Purpose

As a growth industry in the international tourism segment market, halal tourism domestic policy should align with General Agreement on Trade in Services (GATS) as an international trade in services regulation. This paper aims to examine Indonesia’s halal tourism policy and its intersection with obligations as a member state of the World Trade Organization (WTO). Particularly in balancing Indonesia’s international obligation and the right to regulate.

Design/methodology/approach

The present study uses normative legal research by analysing legal materials, primarily GATS and Indonesia’s halal tourism policy. By using this methodology, this paper seeks the normative ideal domestic approach that aligns with Indonesia’s international obligations within GATS.

Findings

Regional regulations primarily govern the halal tourism policy in Indonesia. The critical substance of the regulation is the mandatory halal certification for the implementation of halal tourism. This obligation may be incompatible with Indonesia’s commitment to liberalise the tourism sector under the GATS. The current legal framework gives rise to a lack of consistency in its application despite its adherence to the halal tourism standards established by the MUI. At the same time, the provincial and regent authorities lacked the authority to do so. The authors argue that halal tourism policy shall be promulgated in the national-level policy to settle this issue. This measure is necessary to mitigate conflicts between prevailing norms and Indonesia’s international commitments within GATS. Therefore, Indonesia can uphold both its international obligations and national interests.

Originality/value

This paper presents a novelty contribution by highlighting the absence of prior research examining Indonesia’s adherence to its international commitments under the GATS in formulating domestic legislation on halal tourism. To close this gap, this study suggests that national legislation governing halal tourism should consider international obligations in the tourism sector under the GATS.

Details

Journal of International Trade Law and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-0024

Keywords

Article
Publication date: 10 September 2024

Nazirah Zainul Abidin and Ayishathul Powmya

Oman commitment for Sustainable Development Goals 2030 pushes green building at the forefront of construction industry. However, its green building progress is slower than other…

Abstract

Purpose

Oman commitment for Sustainable Development Goals 2030 pushes green building at the forefront of construction industry. However, its green building progress is slower than other Gulf Cooperation Council countries, and only a handful of local contractors have been involved in green project development. Understanding the barriers to green project delivery will open avenues for better project planning and preparation. This research aims to identify the barriers experienced by the contractors when constructing green buildings in Oman.

Design/methodology/approach

Qualitative research, via a semi-structured interview process, explores the barriers experienced by 14 contractors when constructing Leadership in Energy and Environmental Design (LEED) green building projects in Oman. Using NVivo 12 software, thematic analysis was conducted through the generation of coding and themes which enable the identification of the relevant barriers.

Findings

The research uncovered 10 barriers and grouped them into five categories. The five categories are as follows: (1) insufficient skills development, (2) lack of government support and regulatory adjustment, (3) limitation in materials procurement, (4) documentation and coordination limitation and (5) difficulty in green rating compliance.

Originality/value

The research identified 10 barriers of constructing green buildings in Oman. These barriers gravitated on 4 issues: knowledge and competency, green rating requirements, government involvement and materials procurement. It streamlined clusters of the potential research area for more effective green building action plans in the future. Two barriers are deemed uniquely applied to Oman, namely “lack of needed regulatory adjustment” and “absence of local rating tools”. This insight can serve as a valuable steppingstone to push more green buildings for the country.

Details

Built Environment Project and Asset Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 20 August 2024

Diego A. de J. Pacheco and Daniel Møller Clausen

In response to multiple disruptions, the purchasing supply management (PSM) function in construction supply chain management (CSCM) has gained prominence due to stakeholder…

Abstract

Purpose

In response to multiple disruptions, the purchasing supply management (PSM) function in construction supply chain management (CSCM) has gained prominence due to stakeholder pressures, dynamic market conditions and the need to adhere to complex sustainability, safety and health regulations and standards. However, there is a noticeable absence of empirical research on measuring and mitigating PSM vulnerabilities, especially considering the distinct challenges faced by large engineer-to-order project-oriented manufacturers. To address these issues, the purpose of this study is to develop and test a novel method to assist companies in construction supply chains in assessing and managing risks associated with sustainable procuring and sourcing materials.

Design/methodology/approach

Grounded in the literature gaps on construction PSM and a real case supply chain, the research uses the design science research (DSR) approach to develop an integrated method for assessing PSM strategies in this sector. The method integrates three essential purchasing dimensions: supply risks, profit impact and sustainability risks of materials, supported by nine subdimensions. Empirical validation took place within a multinational European construction company based in Denmark.

Findings

Findings from the supplier–buyer relationships confirmed that the developed method allows for the identification of the key components that significantly impact supplier–buyer relationships, profitability and sustainability. The research further suggests that construction supply chain managers and purchasing practitioners can use the proposed method to evaluate PSM, thus enabling them to make more informed decisions.

Practical implications

Through the utilization of the proposed artifact, construction companies can take a more proactive approach to address PSM uncertainties, thereby enhancing their competitiveness in dynamic construction supply chains.

Originality/value

The research contributes to bridging the theory and practice, providing valuable assistance for construction companies assessing and managing the PSM and supply risks within global construction value chains. This paper provides original insights for the CSCM, aiding in adopting competitive PSM strategies to improve overall supply chain performance.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 15 February 2024

I Ketut Ardana, Suci Wulandari, Rr Sri Hartati and Abdul Muis Hasibuan

This study assesses postreplanting oil palm farming risks, analyzes seed procurement parameters, investigates seed institutions' performance factors and develops a framework for…

Abstract

Purpose

This study assesses postreplanting oil palm farming risks, analyzes seed procurement parameters, investigates seed institutions' performance factors and develops a framework for improved sustainability.

Design/methodology/approach

Incorporating data from 219 smallholder farmers in designated replanting areas, our study comprehensively evaluates seed supply performance, examining the roles of stakeholders and identifying potential risks in seed management. We assess these risks using the Risk Priority Number (RPN) methodology and Multidimensional Scaling (MDS) techniques.

Findings

The results show that the timing and quantity of oil palm seed supply have a relatively small impact on postreplanting failure risk. To mitigate this risk, focus on monitoring seed purity using high-quality Tenera oil palm-type seeds and early detection technology. Encourage seed-producing cooperatives to become legal seed producers for an inclusive system and consider smallholders' variety preferences.

Originality/value

This study’s significance lies in its comprehensive assessment of the risks associated with oil palm replanting on smallholder plantations, detailed analysis of critical parameters in seed procurement, investigation into the performance of palm oil seed institutions across various dimensions and development of a strategic framework to strengthen inclusive seed institutions for sustainable oil palm farming. This strategy holds valuable potential for the development of oil palm in Indonesia, particularly in expediting the smallholders' replanting program.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0811

Details

International Journal of Social Economics, vol. 51 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 16 September 2024

Norhidayah Pauzi, Asbah Razali, Saadan Man, Syed Mohd Jeffri Syed Jaafar and Mohd Hafiz Jamaludin

This study aims to examine attitude, perceived behavioral and religiosity that influence Muslim consumers’ intention in patronizing at food premises with halal logo.

Abstract

Purpose

This study aims to examine attitude, perceived behavioral and religiosity that influence Muslim consumers’ intention in patronizing at food premises with halal logo.

Design/methodology/approach

The data were collected from 450 respondents on random sampling basis. Quantitative analysis was conducted using SEM SMARTPLS version 3.3.

Findings

Based on the findings gathered using PLS analysis with n = 450, it was indicated that attitude, perceived behavioral control and religiosity significantly influence Muslim consumers’ intention on patronizing at food premise with halal logo.

Research limitations/implications

The data collection for the present study was limited to the respondents in Kuala Lumpur among Muslim consumers, and limited to 450 sample sizes.

Practical implications

The presence of halal logo should be crucial in attracting consumers due to the comprehensive meaning it brings.

Social implications

In the context of food premises, the results of the research suggest that the halal logo shown by the food premise seems to operate significantly in attracting Muslim consumers toward the food premises. Muslim consumers need to be nourished by proper Islamic teachings and have a good understanding of halal principle.

Originality/value

The halal logo of food premise concerns the Muslims. Muslim consumers are relying on surrogates in selecting the alternatives for packaged goods in Islamic marketing literature. However, it is little known how Muslims use indicators to select food premises when there is no halal logo.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 10 September 2024

Nhat Bach Ho, Dut Van Vo and Chris Rowley

The study estimates the willingness to pay for organic oranges and identifies its influencing factors among consumers in the Mekong Delta, Vietnam.

Abstract

Purpose

The study estimates the willingness to pay for organic oranges and identifies its influencing factors among consumers in the Mekong Delta, Vietnam.

Design/methodology/approach

The study used survey data from 413 households in the Mekong Delta from March 2022 to July 2022. The choice experiment (CE) and contingent valuation method (CVM) were employed to analyze consumers’ willingness to pay (WTP). STATA 17 software was used to analyze research data in the logit model and mixed logit model.

Findings

The research results from the CVM approach show that a number of demographic characteristics have a direct impact on WTP, such as education, educational attainment, family size, the presence of children and the elderly in the household, food safety and environmental awareness. The CE model shows product attributes that influence consumers’ WTP, such as country of origin, traceability, quality grade, organic certification, ecolabel and organic content. Both approaches show that price is the main barrier to organic orange consumption.

Research limitations/implications

The study surveyed four large cities in four provinces representing the Mekong Delta region.

Practical implications

Our study helps administrators have a deeper insight into consumer preferences and behavior, specifically the factors that affect consumers' WTP, an important indicator of demand for the success of manufacturers and marketers in developing as well as improving marketing strategies. Knowledge of a product’s WTP on behalf of (potential) customers plays an important role in many areas of marketing management, such as pricing decisions or new product development.

Social implications

Furthermore, this understanding will inform policymakers about the future of agricultural markets in Vietnam and help them better prepare for the making of sustainable agricultural policies. Develop organic agriculture to both protect human health, protect the living environment and protect the soil from degradation, ensuring sustainable agricultural production. This is also one of the measures to help people stay away from diseases to limit the social burden.

Originality/value

The study confirms that both CVM and CE models can be used to estimate WTP. However, CVM fits the overall WTP estimate, while CE is more appropriate when estimating WTP for individual scenarios through combining attributes with different levels.

Details

Journal of Trade Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2815-5793

Keywords

Open Access
Article
Publication date: 21 May 2024

Luca Camanzi, Sina Ahmadi Kaliji, Paolo Prosperi, Laurick Collewet, Reem El Khechen, Anastasios Ch. Michailidis, Chrysanthi Charatsari, Evagelos D. Lioutas, Marcello De Rosa and Martina Francescone

The aim of this study was to investigate consumer preferences and profile their food-related lifestyles, as well as to identify consumer groups with similar attitudes/behaviours…

664

Abstract

Purpose

The aim of this study was to investigate consumer preferences and profile their food-related lifestyles, as well as to identify consumer groups with similar attitudes/behaviours in the Euro-Mediterranean fruit and vegetable market.

Design/methodology/approach

A structured questionnaire was designed drawing from the food related lifestyles instrument and including other factors relevant to fruit and vegetable consumer preferences. The data were collected in an online survey with 925 participants in France, Greece, and Italy. A principal component analysis was conducted to interpret and examine consumers' fruit and vegetable related lifestyles. In addition, a cluster analysis was performed to identify different consumer segments, based on the core dimensions of the food-related lifestyle approach.

Findings

In each country, three primary consumer segments were distinguished. Health-conscious individuals were predominant in France and Greece, while quality-conscious consumers were prevalent in Italy. These classifications were determined considering various factors such as purchase motivation, perception of product quality, health concerns, environmental certifications, and price sensitivity.

Originality/value

The food-related lifestyle approach has been adapted instrument to create a customised survey instrument specifically designed to capture the intricacies of fruit and vegetable consumer preferences and priorities in three Euro-Mediterranean Countries.

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