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Article
Publication date: 14 February 2024

Argyrios Loukopoulos, Dimitra Papadimitriou and Niki Glaveli

This study investigates the influence of organizational social capital (OSC) on the social and economic performance of social enterprises (SEs) in Greece and the mediating role of…

Abstract

Purpose

This study investigates the influence of organizational social capital (OSC) on the social and economic performance of social enterprises (SEs) in Greece and the mediating role of social entrepreneurship orientation (SEO) in these relationships.

Design/methodology/approach

A theoretical framework was developed integrating resource-based theory, OSC theory and behavioral entrepreneurship theory. The data were collected from 345 Greek SEs and structural equation modeling (SEM) with bootstrap analysis was employed to estimate path coefficients.

Findings

This study shows that OSC positively impacts SEs’ social and economic performance, while SEO mediates only the relationship between OSC and SEs’ social performance. This research offers insights for scholars, practitioners and policymakers in social entrepreneurship by highlighting the significance of OSC and SEO.

Originality/value

This study contributes to the literature on SEs by integrating resource-based theory, OSC theory and behavioral entrepreneurship theory, presenting a novel comprehensive theoretical framework for understanding SEs’ performances. Additionally, the study advances the understanding of SEO as a mediator in the relationship between OSC and SEs’ social and economic performance. The unique focus on the Greek context provides a valuable setting for examining the relationships among OSC, SEO and SEs’ performances.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 8 April 2024

Lies Bouten and Sophie Hoozée

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and…

Abstract

Purpose

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

Design/methodology/approach

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Findings

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Practical implications

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

Originality/value

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

Details

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

Keywords

Article
Publication date: 2 April 2024

Amit Vishwakarma, Deepti Mehrotra, Ritu Agrahari, Manjeet Kharub, Sumit Gupta and Sandeep Jagtap

The apparel and textile sector poses a significant environmental challenge due to its substantial contribution to pollution in the form of air, water and soil pollution. To combat…

Abstract

Purpose

The apparel and textile sector poses a significant environmental challenge due to its substantial contribution to pollution in the form of air, water and soil pollution. To combat these issues, the adoption of sustainable practices is essential. This study aims to identify and analyse the barriers that hinder the progress of sustainability in the apparel and textile industry. By consulting experts in the field, critical barriers were identified and given special attention.

Design/methodology/approach

To achieve the research objective, an integrated approach involving Interpretive Structural Modelling (ISM) and fuzzy MICMAC decision-making techniques was employed. The results were further validated through the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method.

Findings

The findings highlight that barrier related to clothing disposal, inadequate adaptation to modern technology, challenges affecting sector efficiency and issues related to fashion design are crucial in influencing the remaining six barriers. Based on the outcomes of the DEMATEL method, a comprehensive cause-and-effect diagram was constructed to gain a deeper understanding of these challenges.

Practical implications

This research provides valuable insights for policymakers and stakeholders in the apparel and textile industry. It offers a strategic framework to address and overcome sustainability barriers, promoting the development of a more environmentally responsible and resilient sector.

Originality/value

The purpose of this research is to conduct an in-depth investigation of the barriers apparel and textile sectors. It is feasible that both the management team and the medical experts who provide direct patient care could benefit from this research.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 9 April 2024

Junyu Pan, Han Bao, Javier Cifuentes-Faura and Xiaoqian Liu

This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).

Abstract

Purpose

This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).

Design/methodology/approach

This study uses the data of China’s listed enterprises from 2011 to 2019.

Findings

The statistical results reveal that when a company hires a CEO with an IT background, its CGI can be higher. Firm ownership, firm digitization and industry bias alter the impact of CEO’s IT background on firms’ CGI. This effect is most pronounced in non-state-owned enterprises (non-SOEs), high-digitalized enterprises and skill-biased industries, while not in SOEs, low-digitalized enterprises and labor-biased industries.

Practical implications

This study has practical implications, as it measures CGI of enterprises. It also points to the necessity for a CEO’s IT background to enhance CGI.

Social implications

The findings provide new strategies for incentivizing sustainable development and green innovation.

Originality/value

To the best of the authors’ knowledge, this study is the first to discuss the association between CEO’s IT background and enterprises’ CGI. The conclusions enrich both upper echelons theory and enterprise green innovation literature.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 4 August 2023

Johanna Gummerus, Catharina von Koskull, Hannele Kauppinen-Räisänen and Gustav Medberg

Past research on luxury is fragmented resulting in challenges to define what the construct of luxury means. Based on a need for conceptual clarity, this study aims to map how…

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Abstract

Purpose

Past research on luxury is fragmented resulting in challenges to define what the construct of luxury means. Based on a need for conceptual clarity, this study aims to map how research conceptualises luxury and its creation.

Design/methodology/approach

This study presents a scoping review of luxury articles published in peer-reviewed journals. Of the initial 270 articles discovered by using the database of Scopus, and after control searching in Web of Science and reference scanning, 54 high-quality studies published before the end of 2020 were found to meet the inclusion criteria and comprised the final analytical corpus.

Findings

The findings demonstrate that research approaches luxury and its creation from three different perspectives: the provider-, consumer- and co-creation perspectives. In addition, the findings pinpoint how the perspectives differ from each other due to fundamental and distinguishing features and reveal particularities that underlie the perspectives.

Research limitations/implications

The suggested framework offers implications to researchers who are interested in evaluating and developing luxury studies. Based on the identified luxury perspectives, the study identifies future research avenues.

Originality/value

The study contributes to the luxury research stream by advancing an understanding of an existing pluralistic perspective and by adding conceptual clarity to luxury literature. It also contributes to marketing and branding research by showing how the luxury literature connects to the evolution of value creation research in marketing literature.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 5 February 2024

Vasilis Theoharakis, Robert Wapshott and Lamin Cham

Managers of public organizations in liberalized sectors face the dual imperative of retaining skilled employees who might be poached by commercial competitors and improving…

Abstract

Purpose

Managers of public organizations in liberalized sectors face the dual imperative of retaining skilled employees who might be poached by commercial competitors and improving service performance levels without a free hand to invest resources. While employee work engagement (EWE) has been previously suggested as a solution to such management challenges, limitations in its ability to retain employees have been identified. We therefore examine how a social identity crafting (SIC) approach to public leadership that confers a sense of group identity among team members can enhance and extend beyond EWE in addressing this dual imperative.

Design/methodology/approach

We report findings from a survey of employees (n = 199) at “ATCO,” a state-owned national airline that is facing challenges from commercial rivals within a new, competitive environment.

Findings

We confirm previously identified limitations of EWE and, further, demonstrate that a social identity approach to leadership offers a promising avenue for public managers, not only by enhancing employee engagement but, more importantly, by enhancing retention and service performance.

Originality/value

We contribute to studies of leadership, particularly for managers operating in the public sector and resource-constrained environments, demonstrating how SIC, which does not require costly investment to attain, can deliver improved service performance and reduced employee turnover intention, operating beyond EWE, which reaches a plateau in respect of the latter.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 29 November 2022

Anil Kumar Dixit, Smita Sirohi, K.M. Ravishankar, A.G. Adeeth Cariappa, Shiv Kumar, Gunjan Bhandari, Adesh K. Sharma, Amit Thakur, Gaganpreet Kaur Bhullar and Arti Thakur

The purpose of the study is to identify the factors affecting the entrepreneur's choice of the dairy value chain and evaluate the impact of the value chain on farm performance…

Abstract

Purpose

The purpose of the study is to identify the factors affecting the entrepreneur's choice of the dairy value chain and evaluate the impact of the value chain on farm performance (profit).

Design/methodology/approach

Primary data were collected from dairy entrepreneurs in India, covering nine states. A multinomial treatment effect model (controlling for selection bias and endogeneity) was used to evaluate the impact of the choice of the value chain on entrepreneurs' profit.

Findings

Dairy entrepreneurs operating in any recognized value chain other than the value chain driven by the consumer household realize a comparatively lesser profit. Dairy farmers have established direct linkages with customers in urban areas – who could pay premium prices for safe and quality milk. Food safety compliance is positively associated with profit and entrepreneurs (who have undergone formal training in dairying) preferred partnerships with a formal value chain. The prospects of starting a dairy enterprise are slightly higher in villages compared to urban areas.

Research limitations/implications

Dairy entrepreneurs can make a shift in accordance with the study's findings and boost their profitability. It aids in comprehending how trainees (who obtained advice and training for raising dairy animals from R&D organizations) and non-trainee dairy farmers make value chain selections, which ultimately affect profitability. However, purposive sampling and a small sample size limit the universal implications of the study.

Social implications

Developing entrepreneurial behavior and startup culture is at the center of policymaking in India. The findings imply that the emerging value chain not only enhances the profit of dairy farmers by resolving consumer concerns about food safety and the quality of milk and milk products but also builds consumer trust.

Originality/value

This paper offers insight into how the benefits of dairy entrepreneurs vary with their participation in the different value chains. The impact of skill development/training programs on value chain selection and farm profitability has not yet been fully understood. Here is an attempt to fill this gap. This paper through light on how trained and educated dairy entrepreneurs are able to establish a territorial market by approaching premium customers – this is an addition to the existing literature.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 23 January 2024

Sebastian Leutner, Benedikt Gloria and Sven Bienert

This study examines whether green buildings enjoy more favorable financing terms compared to their non-green counterparts, exploring the presence of a green discount in commercial…

Abstract

Purpose

This study examines whether green buildings enjoy more favorable financing terms compared to their non-green counterparts, exploring the presence of a green discount in commercial real estate lending. Despite the extensive research on green premiums on the equity side, lending has received limited attention in the existing literature, even as regulations have increased and ambitious net-zero targets have been set in the banking sector.

Design/methodology/approach

In this study, the authors leverage a unique dataset comprising European commercial loan data spanning from 2018 to 2023, with a total loan value exceeding €30 billion. Hedonic regression analysis is used to isolate a potential green discount. Specifically, the authors rely on property assessments conducted by lenders to investigate whether green properties exhibit lower interest rate spreads and higher loan-to-value (LTV) ratios.

Findings

The findings reveal the existence of a green discount in European commercial real estate lending, with green buildings enjoying a 5.35% lower contracted loan spread and a 3.92% lower target spread compared to their non-green counterparts. However, this analysis does not indicate any distinct advantage in terms of LTV ratios for green buildings.

Practical implications

This research contributes to a deeper understanding of the interaction between green properties and commercial real estate lending, offering valuable insights for both lenders and investors.

Originality/value

This study, to the best of the authors’ knowledge, represents the first of its kind in a European context and provides empirical evidence for the presence of a green discount.

Details

Journal of Property Investment & Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-578X

Keywords

Article
Publication date: 8 May 2023

Daniel E. Ufua, Muktar Itai, Ajay Kumar and Mamdouh Abdulaziz Saleh Al-Faryan

This study is focused on achieving operational resilience through the practices of kaizen across the operational structure. The research is based on a case study of a commercial…

Abstract

Purpose

This study is focused on achieving operational resilience through the practices of kaizen across the operational structure. The research is based on a case study of a commercial livestock farm in Nigeria. The study views the practice of kaizen from the perspective of the commitment of the members of the case study organisation who are directly involved with the operations of the organisation.

Design/methodology/approach

The study applies a qualitative approach to explore the topic, engaging members of the case study organisation in the research to gather relevant data on the implementation of kaizen practices and the drive to attain resilience in the case study organisation. Semi-structured personal interviews and workshops were used for data collection. The study adopts systems theory to explore the topic, identifying and engaging relevant stakeholders.

Findings

Parts of the findings relating to kaizen are the issues with the livestock production process, aggressive leadership and the issue of livestock mortality in the case study organisation. These were discussed based on extant literature. The study affirms the importance of organisational members' commitment and adequate leadership support to achieve sustainable kaizen practices. The study highlights the need to align kaizen practices with relevant organisational practices, such as reward systems and contextual requirements for its implementation in an operational process. The study suggests that further study can focus on the dynamics of the legal system on the implementation of kaizen, especially from a developing economic background like Nigeria, where this study was conducted.

Originality/value

The study projects learning about the spatial factors that can affect the practices of kaizen in critical sectors like livestock management.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 8 September 2023

Shaen Corbet, Yang (Greg) Hou, Yang Hu, Les Oxley and Mengxuan Tang

The rapid growth of Fintech presents a growing challenge for banking institutions, particularly those with more traditional, service backgrounds. This paper aims to examine the…

Abstract

Purpose

The rapid growth of Fintech presents a growing challenge for banking institutions, particularly those with more traditional, service backgrounds. This paper aims to examine the relationship between Fintech innovation and bank performance by exploiting novel Chinese market data.

Design/methodology/approach

Guided by the work of Dietrich and Wanzenried (2011, 2014) and Phan et al. (2019), the authors construct a regression model to investigate the effect of Fintech innovation on the profitability of Chinese listed banks. The authors include their measures of Fintech innovation in each of their selected structures.

Findings

Results indicate that Fintech innovation is negatively associated with bank performance and that state-owned banks, joint-stock commercial banks and long-established banks are more negatively impacted by Fintech innovation relative to city and rural commercial banks and younger banks.

Originality/value

Risk tolerance levels, internal structure and efficiency and recent debt repayment performance channels are each shown to be significant, robust explanatory factors underpinning such results.

Details

Studies in Economics and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1086-7376

Keywords

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