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1 – 10 of over 3000Carla Del Gesso and Rab Nawaz Lodhi
Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories…
Abstract
Purpose
Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.
Design/methodology/approach
A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.
Findings
The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.
Originality/value
This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.
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Bárbara Elis Silva, José Geraldo Vidal Vieira and Hugo Yoshizaki
This study aims to identify the driving factors that influence blockchain technology adoption in the context of a supply chain (SC), considering three dimensions: technology…
Abstract
Purpose
This study aims to identify the driving factors that influence blockchain technology adoption in the context of a supply chain (SC), considering three dimensions: technology, transactions and collaboration.
Design/methodology/approach
An integrative systematic literature review of previous studies was conducted. Using three main dimensions: technology, transactions and SC collaboration, supported by the unified theory of acceptance and use of technology, transaction cost economics (TCE) and concepts of SC collaboration, the authors categorized factors that contributed to blockchain technology in SC in the extant literature and proposed a theoretical model that covers these three dimensions.
Findings
The findings reveal that the information sharing category – related to the SC collaboration dimension – is the category with the greatest number of motivating factors for blockchain adoption in the SC context, followed by performance expectancy and behavioral uncertainty.
Research limitations/implications
The review considers papers published until 2021 obtained from a specific database.
Originality/value
This study focuses on filling the research gap concerning technology adoption as it considers the interconnection formed by two organizations, interorganizational transactions and SC collaboration, using complementary theories to explain the phenomenon.
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Elizabeth Addy, Isaac Ayitey and Emmanuel S. Adabor
The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).
Abstract
Purpose
The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).
Design/methodology/approach
A mixed-method approach was adopted, integrating qualitative interviews of 15 female administrators and completing structured questionnaires from 117 randomly sampled female administrators. The SIT, as the analytical framework, identified themes emerging from the data on barriers to collaboration among female administrators. While exploratory factor analysis identified measures of factors hindering collaborations, the use of structural equation modeling (SEM) enabled the confirmation of relationships among the barriers to collaboration with female administrators.
Findings
There existed statistically significant relationships between four of the barriers: intergroup relations conflict, trust with stakeholders and among females and structural barriers (SBs). For the quantitative analysis, it was found that SBs, intergroup relations, conflict and trust were statistically significant except for weak cultures. For the qualitative, results showed that SBs, lack of trust with stakeholders and among females and intergroup conflict hinder collaboration.
Research limitations/implications
The study has a limited scope in using only one TU and focusing on a particular gender. The implications of this research will enrich the literature on barriers to female administrative collaboration in technical education based on the SIT.
Practical implications
Promoting administrative collaborations in the TU will ensure sustainability and efficient administrative systems.
Social implications
Institutional policies should include gender inclusivity and equality on networking opportunities and provide mentorship programs for efficient administrative systems.
Originality/value
We used the SIT to determine barriers to collaboration among female administrators in a technical education institution, and the mixed methodology added a unique dimension to the study.
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This paper aims to explore the effect of teacher–student collaboration on academic innovation in universities in different stages of collaboration.
Abstract
Purpose
This paper aims to explore the effect of teacher–student collaboration on academic innovation in universities in different stages of collaboration.
Design/methodology/approach
Based on collaboration life cycle, this paper divided teacher–student collaboration into initial, growth and mature stages to explore how teacher–student collaboration affects academic innovation.
Findings
Collecting data from National Science Foundation of China, the empirical analysis found that collaboration increases the publication of local (Chinese) papers at all stages. However, teacher–student collaboration did not significantly improve the publication of international (English) papers in the initial stage. In the growth stage, teacher–student collaboration has a U-shaped effect on publishing English papers, while its relationship is positive in the mature stage.
Practical implications
The results offer suggestions for teachers and students to choose suitable partners and also provide some implications for improving academic innovation.
Originality/value
This paper constructed a model in which the effect of teacher–student collaboration on academic innovation in universities was established.
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Healthcare systems receive criticism from both providers and recipients. The diversity in these systems throughout the world makes innovation and change difficult. However, a…
Abstract
Purpose
Healthcare systems receive criticism from both providers and recipients. The diversity in these systems throughout the world makes innovation and change difficult. However, a structured analysis of healthcare systems is crucial to identify areas for improvement and to share best practices for the betterment of healthcare throughout the world.
Design/methodology/approach
The paper uses organizational theory as an unbiased tool for evaluating healthcare systems. This theory analyses healthcare systems across five dimensions: environment, culture, social structure, physical structure and technology. This analysis provides an in-depth understanding of the organization's surroundings, formation and function. It offers a lens through which healthcare systems can be envisioned and establishes a vocabulary for communication.
Findings
Organizational theory presents a multifaceted approach to initiate assessments aiming to enhance existing healthcare systems and customize them to serve all stakeholders within the focused ecosystem. It alters the dynamics of criticism and presents an opportunity to sustainably address unforeseen healthcare challenges in the future. As the author proceeds to understand healthcare organizations through the perspective of organizational theory, the author also uncovers subtle yet crucial issues such as resource dependence, cultural clashes, organizational silence, bureaucracy, hierarchy, ethics, values, engagement and burnout.
Originality/value
This paper was crafted from a collaborative paper for the final of a master's degree. A collaboration was conceptualized using organisation theory as the tool to align processes and achieve successful outcome. The narrative of the collaboration has been edited and paper presented highlighting the importance of the tool of organisation theory in healthcare systems.
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Jude Jegan Joseph Jerome, Vandana Sonwaney and Arunkumar O.N.
In the era of multiple global disruptions, firms are finding it to continue their business. MSMEs are impacted more as they have constrained resources. Organizational flexibility…
Abstract
Purpose
In the era of multiple global disruptions, firms are finding it to continue their business. MSMEs are impacted more as they have constrained resources. Organizational flexibility has emerged as an organizational and management principle that would help firms stay competitive even in volatile markets. This study aims to present a set of guidelines and insights for MSME managers to implement organizational flexibility in their organizations.
Design/methodology/approach
This study uses total interpretive structural modelling to study how the various factors contributing to organizational flexibility behave together. Behavioural theory is used to explain why organizations need to incorporate flexibility, and systems theory of organization is used to explain why an organization needs to have open boundaries.
Findings
Organizational flexibility is a principle that may be supported by the systems theory of organization. The study has shown that it is important for MSMEs to have supply chain collaborations to be more flexible. The study also shows pressure from competitors as the key driver that would make a firm more flexible, and that adequate support from management and technological skills are required to drive flexibility in an organization.
Research limitations/implications
Single respondent bias may have occurred in this study. This can be eliminated by interviewing multiple people from the same organization. Further research around the reasoning for linkages can be explored with theory-driven grounded studies.
Originality/value
This study attempts to use a multi-criteria decision-making technique to present insights to managers to help them make their organizations flexible.
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Panniphat Atcha, Ilias Vlachos and Satish Kumar
Ineffective management inventory of medical products such as blood and vaccines can create severe repercussions for hospitals, clinics or medical enterprises, such as surgery…
Abstract
Purpose
Ineffective management inventory of medical products such as blood and vaccines can create severe repercussions for hospitals, clinics or medical enterprises, such as surgery delays and postponements. Inventory sharing is a form of horizontal collaboration that can provide solutions to key actors of the healthcare supply chain (HSC), yet no prior study reviewed this topic.
Design/methodology/approach
This study conducts a systematic literature review of thirty-nine inventory-sharing studies in the context of HSCs published from 2012 until early 2022. The descriptive and thematic analyses include chronological distribution, geographical location, comparison between developed/developing regions, stakeholder and incident analysis.
Findings
Thematic analysis classified inventory sharing among five product supply chains (blood, medical supplies, medicines, vaccines and generic medical products). Benefits include shortage reduction, cost minimisation, and wastage mitigation. Barriers include (1) IT infrastructure, (2) social systems, (3) cost and (4) supply chain operations. Perishable inventory policies include Fresher-First (FF), Last-Expire-First-Out (LEFO), First-In-First-Out (FIFO) and First-Expire-First-Out (FEFO). The analysis also showed differences between developed and developing countries. The study identifies several future research opportunities that include (1) product utilisation rate, (2) cost reductions, (3) shortage mitigation and (4) waste reduction.
Originality/value
No prior study has systematically reviewed inventory sharing in HSCs to reveal benefits, barriers, patterns and gaps in the current literature. It makes five propositions and develops a research model to guide future research. The study concludes with theoretical and managerial implications.
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Manyang Zhang, Han Yang, Zhijun Yan and Lin Jia
Doctor–medical institution collaboration (DMIC) services are an emerging service mode in focal online health communities (OHCs). This new service mode is anticipated to affect…
Abstract
Purpose
Doctor–medical institution collaboration (DMIC) services are an emerging service mode in focal online health communities (OHCs). This new service mode is anticipated to affect user satisfaction and doctors' engagement behaviors. However, whether and how DMIC occurs is still ambiguous because the topic is rarely examined. To bridge this gap, this study explores doctors' participation in DMIC services and its effects on their online performance, as well as its effect on patients' evaluation of them on OHC platforms.
Design/methodology/approach
The authors propose hypotheses based on structural holes theory. A unique dataset obtained from one of the most popular OHCs in China is used to test the hypotheses, and difference-in-differences estimation is adopted to test the causality of the relationship.
Findings
The results demonstrate that providing DMIC services improves doctors' online consultation performance and patients' evaluations of them but has no significant effect on doctors' knowledge-sharing performance on OHC platforms. Doctors' knowledge-sharing performance and consultation performance mediate the relationship between participation in DMIC services and patients' evaluation of doctors. Regarding doctors' participation in DMIC services, its impact on doctors' consultation performance and patients' evaluation of them is weaker for doctors with higher professional titles than for doctors with lower professional titles.
Originality/value
The findings clarify the value creation mechanisms of online collaboration between doctors and medical institutions and thereafter facilitate doctors' participation in DMIC services and enhance the sustainable development of OHCs.
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Lina Zhong, Xiaonan Li, Sunny Sun, Rob Law and Mengyao Zhu
Existing tourism review articles have limited review topics and cover a relatively short period. This review paper aims to extend the coverage of the previous literature and…
Abstract
Purpose
Existing tourism review articles have limited review topics and cover a relatively short period. This review paper aims to extend the coverage of the previous literature and enhances the completeness of tourism-related studies to provide comprehensive tourism-related literature from 1945 (World War II onward) to 2022. Specifically, this paper reveals the major research themes present in published tourism research during this time period and highlights the evolution of tourism research from the preliminary phase, the transversal phase, to the growth phase.
Design/methodology/approach
The present study visualizes tourism research through networks of coauthors and their countries and regions, cocitation analysis of keywords and explores the thematic evolution of tourism research after the World War II (i.e., 1945–2022) from Web of Science and Google Scholar through bibliometric analysis.
Findings
Findings reveal that the themes of tourism research in the past years can be divided into seven major research themes. The tourism research evolution from World War II to 2022 can be categorized into three stages: preliminary (1945–1970), transversal (1971–2004) and growth (2005–2022). In addition, the research themes of tourism are not static but evolve according to the dynamics of the society and the industry, and that seven main research themes have been formed, namely, “heritage tourism,” “medical tourism,” “adventure tourism,” “dark tourism,” “sustainable tourism,” “rural tourism” and “smart tourism.”
Originality/value
The present study expands and refines the comprehensive literature in tourism research, as well as reveals the trends and dynamics in tourism research through network analysis and thematic evolution research methods.
目的
现有的旅游评论文章在审查主题方面有限, 并且涵盖的时间相对较短。本综述文章扩展了先前文献的涵盖范围, 增强了与旅游相关研究的完整性, 提供了从1945年(第二次世界大战之后)到2022年的全面旅游相关文献。具体而言, 本文揭示了此期间发表的旅游研究中的主要研究主题, 并突出了旅游研究从初步阶段、横向阶段到增长阶段的演变。
设计/方法/途径
本研究通过共同作者及其国家的网络、关键词的共同引用分析, 将旅游研究可视化, 并探索二战后旅游研究的主题演变。本研究通过文献计量学分析, 将 Web of Science (WoS) 和 Google Scholar 中的旅游研究(即 1945–2022 年)可视化。
研究结果
研究结果显示, 过去几年的旅游研究主题可分为七大研究主题。从第二次世界大战到 2022 年的旅游研究演变可分为三个阶段:初步阶段(1945–1970 年)、横向阶段(1971–2004 年)和成长阶段2005–2022 年)。此外, 旅游的研究主题并不是静态的, 而是根据社会和行业的动态而演变, 形成了七个主要研究主题, 即“遗产旅游”、“医疗旅游”、“冒险旅游”、“黑暗旅游”、“可持续旅游”、“乡村旅游”和“智慧旅游”。
原创性
本研究通过网络分析和主题演变研究方法扩展和完善了旅游研究方面的综合文献, 并揭示了旅游研究的趋势和动态。
Objetivo
Los artículos de revisión existentes sobre turismo tienen temas de revisión limitados y cubren un periodo relativamente corto. Este artículo de revisión amplía la cobertura de la bibliografía anterior y mejora la exhaustividad de los estudios relacionados con el turismo para ofrecer una bibliografía exhaustiva sobre el turismo desde 1945 (Segunda Guerra Mundial en adelante) hasta 2022. En concreto, este documento revela los principales temas de investigación presentes en la investigación turística publicada durante este periodo de tiempo y destaca la evolución de la investigación turística desde la fase preliminar, la fase transversal, hasta la fase de crecimiento.
Diseño/metodología/enfoque
El presente estudio visualiza la investigación turística a través de redes de coautores y sus países y regiones, análisis de co-citación de palabras clave, y explora la evolución temática de la investigación turística después de la Segunda Guerra Mundial (es decir, 1945–2022) a partir de Web of Science y Google Scholar mediante análisis bibliométricos.
Resultados
Los resultados revelan que los temas de la investigación turística de los últimos años pueden dividirse en siete grandes temas de investigación. La evolución de la investigación turística desde la Segunda Guerra Mundial hasta 2022 puede clasificarse en tres etapas: preliminar (1945–1970), transversal (1971–2004) y de crecimiento (2005–2022). Además, los temas de investigación del turismo no son estáticos, sino que evolucionan según la dinámica de la sociedad y de la industria, y que se han formado siete temas principales de investigación, a saber: “turismo patrimonial”, “turismo médico”, “turismo de aventura”, “turismo oscuro”, “turismo sostenible”, “turismo rural” y “turismo inteligente”.
Originalidad/valor
El presente estudio amplía y perfecciona la amplia bibliografía existente en el campo de la investigación turística, además de revelar las tendencias y la dinámica de la investigación turística mediante el análisis de redes y los métodos de investigación de evolución temática.
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Syed Imran Zaman, Sharfuddin Ahmed Khan and Simonov Kusi-Sarpong
It is important to understand the factors that are significant in supply chain (SC) collaboration decision making and whether supply chain collaborative factors that are…
Abstract
Purpose
It is important to understand the factors that are significant in supply chain (SC) collaboration decision making and whether supply chain collaborative factors that are considered in the literature are still valid. To date, SC collaboration has not been extensively studied in the literature with supply chain finance (SCF) factors to evaluate SCF performance. Therefore, in this paper, the authors investigate the interrelationships between SCF and supply chain collaborative (SCC) factors for achieving SCF performance. The authors identified the most important factors from the literature on SCF and SCC and with inputs from experts in the textile industry in Pakistan.
Design/methodology/approach
The authors employed the Gray-Decision Making Trial and Evaluation Laboratory approach to help examine the cause-and-effect relationship between the factors and identify the influence of each factor on the others.
Findings
The findings showed that the most prominent factors of the study are “level of digitalization”, “information sharing”, and “collaborative communication”, and “most effect factors of this study are incentive alignment” and “information quality”. Furthermore, the “Level of digitalization” was identified as the factor with the central role and most significant correlation with other factors.
Research limitations/implications
The major implication of the study is that textile industries should effectively develop their supply chain decisions after analyzing their internal and external factors, which will help in developing strategies that will facilitate better management of SCF relationships. The limitations of the study are that only 15 SCF and supply chain collaborative factors were considered, and time and scope are also limited. This study is only applied in the textile industry, so generalization may be limited.
Originality/value
To date, this study is the only one that has taken into consideration SCC with SCF factors to evaluate supply chain performance. This paper therefore makes this initial attempt and original contribution to this discussion, which can be helpful for those working to enhance supply chain performance, such as practitioners and policymakers.
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