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1 – 10 of over 2000
Article
Publication date: 29 June 2023

Supeng Zheng, Yusen Xu, Haifen Lin and Yunqi Chen

Owing to dual constraints including liability of foreignness and liability of origin when emerging multinationals internationalize, they inevitably face the challenge of overseas…

Abstract

Purpose

Owing to dual constraints including liability of foreignness and liability of origin when emerging multinationals internationalize, they inevitably face the challenge of overseas legitimation. However, few studies have explored how latecomers cross the threshold of legitimacy in the dynamic context of transnational operation. The purpose of this paper is to unravel the evolution process, triggers and specific strategies of overseas legitimacy threshold crossing of emerging multinationals.

Design/methodology/approach

Through the longitudinal case study of Haier Group and Goldwind Sci & Tech Co., Ltd, this study investigates the periodical characteristics of overseas legitimacy threshold crossings and the co-evolution among critical factors influencing the legitimation process in the host country.

Findings

First, it summarizes that the legitimacy threshold in the host country experiences a sequential process from pragmatic legitimacy to normative legitimacy, and finally cognitive legitimacy. It is an inevitable choice for emerging multinational enterprises to realize and sustain legitimation from passive adaptation to active creation. Second, it reveals that the triggers for crossing the threshold of overseas legitimacy include periodically dynamic factors – international network linkage and resource system reconfiguration, as well as cross-stage spiral interaction effects. Third, it determines the specific strategies for crossing the threshold of overseas legitimacy, namely, replacement, upgrading and reconstruction of organizational identity, and reveals the important role of insisting on the country-of-origin Facebook in promoting the legitimation.

Research limitations/implications

This study enriches the legitimacy threshold crossing literature from an evolutional perspective, especially the traditional static legitimacy research. This study also reveals the key impacting factors – international network linkage and resource system reconfiguration – and their evolution process interacted with the legitimation process.

Practical implications

The emerging multinationals should break the stereotypes from developed markets in that only creating new cognitive patterns through active legitimate strategies can they truly cross the legitimacy threshold in the host country. The emerging multinationals also need to retain their own home country legitimacy traits – Facebook and balance the relation between the image of the home country and the image of host country.

Originality/value

This paper investigates the process of overseas legitimacy threshold crossing for emerging multinationals in a dynamic context of transnational operation, particularly with respect to the evolutionary role played by international network linkage and resource system reconfiguration.

Article
Publication date: 14 November 2023

Zayyad Abdul-Baki and Ahmed Diab

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

Abstract

Purpose

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

Design/methodology/approach

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

Findings

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

Practical implications

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

Originality/value

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 7 March 2023

Ahmad A. Alhusban and Salwa N. Almshaqbeh

This study aims to determine the design factors that may affect the design of disabled students. Additionally, this study assesses and compares the reality between the public…

Abstract

Purpose

This study aims to determine the design factors that may affect the design of disabled students. Additionally, this study assesses and compares the reality between the public Jordanian universities’ built environment and international universities based on the Americans with Disabilities Act checklist – version 2.1 – to provide an accessible built environment for physically disabled people. Furthermore, this study examines the satisfaction degree of physically disabled people with the built environment in selected universities. Besides, this study examines the relationships/interrelationships between the students’ demographic factors, design factors and the degree of the disabled students’ satisfaction.

Design/methodology/approach

This research used different data collection methods to answer the research questions: literature review, observation and questionnaire. Additionally, this study used different analytical and statistical methods, such as comparative analysis between the local cases and the selected international case study based on the Americans with Disabilities Act checklist, version 2.1, descriptive analysis and Pearson r correlational statistics.

Findings

This research found that the Jordanian public universities did not apply all required design factors to achieve a high degree of the built environment of accessibility and provide all the requirements and needs of physically disabled students like international universities. Additionally, half of the physically disabled students respondents were satisfied with the availability and quality of pathways, ramps, doors and corridors, non-slippery materials, elevators, accessible entrances, entrances doors, methods of openings, adequate spaces for wheelchair students at the configuration of the entrance and the availability of railing. In contrast, they were unsatisfied with the availability of parking and bathrooms for each gender and signage systems. Moreover, this research found no significant differences between gender and educational level and all factors that may impact the students’ satisfaction with campus environmental design. Furthermore, this research found that there was a strong to very strong positive linear association and a significant correlation/intercorrelation between the availability and the design quality of parking, entrances, doors, lobbies and corridors, bathrooms, signage systems and information, ramps, elevators and stairs and the disabled students’ satisfaction degree.

Practical implications

This research tends to help disabled students participate entirely and independently in the built environment and all aspects of society, involve them within the community and facilitate their access to universities’ urban space. This research considers guidelines and checklists for architects and policymakers to apply through all design and retrofitting processes to meet disabled students’ requirements. This research provides a vital understanding of the needs of disabled students in educational spaces to create a barrier-free campus environment.

Originality/value

Inclusive design is a relatively new architectural concept. It provides means to ensure access and equal participation in the built environment, offers the opportunity to improve and design new equivalent solutions in architecture simultaneously and covers the way for a broad clarification of equality. Applying the concepts of inclusive design is a step toward eliminating the barriers imposed on the built environment in public universities and creating an accessible built environment. In addition, this research can guide future research in other institutions.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 14 April 2023

Gideon Daniel Joubert and Atanda Kamoru Raji

Despite South Africa’s ailing electrical grid, substantial renewable energy (RE) integration is planned for the country. As grid-integrated RE affects all grids differently, this…

Abstract

Purpose

Despite South Africa’s ailing electrical grid, substantial renewable energy (RE) integration is planned for the country. As grid-integrated RE affects all grids differently, this study aims to develop an adaptable grid code-guided renewable power plant (RPP) control real-time simulation testbed, tailored to South African grid code requirements to study grid-integrated RE’s behaviour concerning South Africa’s unique conditions.

Design/methodology/approach

The testbed is designed using MATLAB’s Simulink and live script environments, to create an adaptable model where grid, RPP and RPP guiding grid codes are tailorable. This model is integrated with OPAL-RT’s RT-LAB and brought to real-time simulation using OPAL-RT’s OP4510 simulator. Voltage, frequency and short-circuit event case studies are performed through which the testbed’s abilities and performance are assessed.

Findings

Case study results show the following. The testbed accurately represents grid code voltage and frequency requirements. RPP point of connection (POC) conditions are consistently recognized and tracked, according to which the testbed then operates simulated RPPs, validating its design. Short-circuit event simulations show the simulated wind farm supports POC conditions relative to short-circuit intensity by curtailing active power in favour of reactive power, in line with local grid code requirements.

Originality/value

To the best of the authors’ knowledge, this is the first design of an adaptable grid code-guided RPP control testbed, tailored to South African grid code requirements in line with which RPP behavioural and grid integration studies can be performed.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 October 2023

Edward Ayebeng Botchway, Kofi Agyekum, Judith Amudjie and Hayford Pittri

This study aims to explore occupants’ perceived importance and satisfaction with high-rise students’ housing facilities’ fire safety considerations (FSCs). The specific objectives…

Abstract

Purpose

This study aims to explore occupants’ perceived importance and satisfaction with high-rise students’ housing facilities’ fire safety considerations (FSCs). The specific objectives are to explore the FSCs for high-rise students’ housing facilities and assess the level of importance and satisfaction with the FSCs provided in high-rise students’ housing facilities in controlling fire outbreaks.

Design/methodology/approach

The study uses an exploratory sequential design with an initial qualitative phase followed by a quantitative data collection phase. Twenty FSCs were identified through the qualitative phase via semistructured interviews. Their importance and satisfaction were revealed through survey questionnaires with 168 respondents who stayed in or were involved in the operation of high-rise students’ housing facilities. Data from the qualitative phase were analyzed thematically, and those obtained from the quantitative phase were analyzed descriptively and inferentially.

Findings

The study’s findings revealed that all the 20 FSCs identified via the qualitative phase and confirmed through the quantitative phase were perceived to be very important in fighting fires in high-rise students’ housing facilities. However, only 9 out of the 20 FSCs received some satisfaction among the respondents in fighting fires in the facilities.

Originality/value

This study offers insight into a rare study area, especially in sub-Saharan Africa. In addition, it grants insight into the occupants’ perspective regarding which FSCs they consider essential and their level of satisfaction with such FSCs in fighting fires in high-rise students’ housing facilities.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 9 April 2024

Nichapa Phraknoi, Mark Stevenson and Meng Jia

The purpose of this study is to define and investigate the governance requirements of supply chain finance (SCF).

Abstract

Purpose

The purpose of this study is to define and investigate the governance requirements of supply chain finance (SCF).

Design/methodology/approach

A qualitative analysis of 849 news articles published in UK newspapers (2000–2022) using the Gioia method.

Findings

SCF governance relies on developing capacities for reflexive scrutiny at two stages: (1) prior to entering into an SCF relationship and (2) during its operation. Based on the notion of SCF as a complex adaptive system, we theorise SCF governance requirements as a dual-layered semipermeable boundary. The semipermeability of the two layers allows for a dynamic exchange between the SCF system and its environment. The first layer is the capacity to selectively enable or control the entry and access of certain actors and practices into the SCF system. The second layer is a capacity for ongoing scrutiny of the SCF operation and its development. Further, we identify five aspects of governance to be enabled, i.e. enhancing adaptability, building confidence, improving efficiency, advancing technology and promoting transparency; and four aspects to be controlled, i.e. preventing abuse of power, curbing fraud risk, constraining operational risk and restricting risky extensions to SCF practices.

Practical implications

Our dynamic framework can guide supply chain (SC) members in making decisions about whether to participate, or continue to operate, in an SCF relationship. Moreover, the findings have implications for policymakers and authorities who oversee entry/access and the involvement of SCF providers, particularly, fintech firms.

Originality/value

The study contributes to both the SC and governance literature by providing a systematic analysis of what SCF governance has to accomplish. Our novel contribution lies in its analysis of SCF governance based on a complex adaptive system approach, which expands the existing literature where SCF is described in rather static terms. More specifically, it suggests a need for a dynamic duality of SCF governance through the semipermeable boundary that selectively enables and controls certain SCF actors and practices.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 7 August 2023

Xingrui Zhang, Eunhwa Yang, Liming Huang and Yunpeng Wang

The purpose of the study is to observe the feasibility of missing middle housing’s (MMH) realization under density-based zoning, form-based zoning and a combination of both while…

Abstract

Purpose

The purpose of the study is to observe the feasibility of missing middle housing’s (MMH) realization under density-based zoning, form-based zoning and a combination of both while simultaneously providing affordable housing, improving quality of life and making efficient use of land.

Design/methodology/approach

This study takes a theorist approach and designs three hypothetical cottage court projects that comply with all relevant official local zoning ordinances to showcase design feasibility, followed by an analytical component in the form of a financial model constructed using official local economic and demographic conditions.

Findings

MMH, and in particular cottage clusters, can be implemented under rigorous density-based, form-based and hybrid (density-based + form-based) zoning ordinances and provide affordable housing (Atlanta, GA), improve quality of life (Blackpool, UK) and make efficient use of land (Jinan, China). All hypothetical projects are financially feasible under reasonable conditions.

Originality/value

To the best of the author’s knowledge, this paper is the first in the body of knowledge to discuss how the MMH can be integrated into urban density-based zoning rather than converting density-based zoning into form-based so that the MMH can fit. The paper also takes a cross-national perspective and discusses the feasibility of MMH in the resolution of housing issues in the USA, China and the UK. The study also concludes that the issue of housing unaffordability in the UK was caused by high construction cost relative to median income.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Article
Publication date: 15 May 2023

Jean-Pierre El Wazan and Ruwini Edirisinghe

Agricultural land loss is a severe issue that Australia faces, along with many other countries. Myriad research studies have discussed the reasons for such land loss, including…

Abstract

Purpose

Agricultural land loss is a severe issue that Australia faces, along with many other countries. Myriad research studies have discussed the reasons for such land loss, including urban sprawl as the main factor and factor's repercussions. However, there is a knowledge gap in understanding the impact of dwelling type on farming land reduction. Also, there is an application gap, particularly in the local context. The purpose of this study is to discover the effect of differing dwelling types (compact and non-compact) in metropolitan areas with a growing population (such as Craigieburn) toward potentially noticeable agricultural land loss.

Design/methodology/approach

This paper aims to fill these research and practice gaps through a case study using a mixed methods approach. A quantitative analysis was conducted of housing types, the types' growth and agricultural land area taken up by those different housing types over 18 years. Thematic analysis of policies, strategies, schemes and codes relevant to the case study enabled a better understanding of practice gaps.

Findings

The study revealed a significant loss of agricultural land. Separate housing was found to be the main culprit due to the number of houses and the area the houses require, thus exhibiting the lack of practical guidelines to prevent the houses' overdevelopment. The findings enabled the identification of opportunities for better practice through government intervention and potential industry alterations.

Originality/value

Previous literature has primarily explored the issues associated with urban sprawl and the sprawl's unsustainability. This research paper offers a more targeted insight into one of the key factors leading to urban sprawl: the types of dwellings being constructed.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 27 November 2023

Maha Assad, Rami Hawileh, Ghada Karaki, Jamal Abdalla and M.Z. Naser

This research paper aims to investigate reinforced concrete (RC) walls' behaviour under fire and identify the thermal and mechanical factors that affect their performance.

Abstract

Purpose

This research paper aims to investigate reinforced concrete (RC) walls' behaviour under fire and identify the thermal and mechanical factors that affect their performance.

Design/methodology/approach

A three-dimensional (3D) finite element (FE) model is developed to predict the response of RC walls under fire and is validated through experimental tests on RC wall specimens subjected to fire conditions. The numerical model incorporates temperature-dependent properties of the constituent materials. Moreover, the validated model was used in a parametric study to inspect the effect of the fire scenario, reinforcement concrete cover, reinforcement ratio and configuration, and wall thickness on the thermal and structural behaviour of the walls subjected to fire.

Findings

The developed 3D FE model successfully predicted the response of experimentally tested RC walls under fire conditions. Results showed that the fire resistance of the walls was highly compromised under hydrocarbon fire. In addition, the minimum wall thickness specified by EC2 may not be sufficient to achieve the desired fire resistance under considered fire scenarios.

Originality/value

There is limited research on the performance of RC walls exposed to fire scenarios. The study contributed to the current state-of-the-art research on the behaviour of RC walls of different concrete types exposed to fire loading, and it also identified the factors affecting the fire resistance of RC walls. This guides the consideration and optimisation of design parameters to improve RC walls performance in the event of a fire.

Details

Journal of Structural Fire Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-2317

Keywords

1 – 10 of over 2000