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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. 30 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 26 April 2024

Emnet Tadesse Woldegiorgis

Internationalisation and academic mobility have long been integral parts, although serving different purposes in the higher education industry. Internationalisation has played a…

Abstract

Internationalisation and academic mobility have long been integral parts, although serving different purposes in the higher education industry. Internationalisation has played a crucial role in facilitating academic exchange, knowledge sharing, research partnerships and collaborative innovation. However, the rise of neoliberalism has introduced the market forces of global capitalism that have significantly impacted higher education worldwide – invading the sector with neoliberal market values. This chapter aims to explore the impact of neoliberalism on the internationalisation of higher education in Africa, with a specific focus on trends in international student mobility. The chapter argues that the influence of neoliberalism on international mobility extends beyond market dynamics, encompassing discussions on hegemony within international knowledge systems, where African countries and institutions often find themselves marginalised. The study relies on published materials and publicly available statistical data from both governmental and non-governmental organisations. By examining the interplay between neoliberalism and the process of internationalisation in higher education, this chapter sheds light on the intricate and multifaceted aspects of both concepts, as well as their practical implications for international student mobility. Moreover, the chapter reflects on the implications of neoliberal entanglements for the prospects of internationalisation in African higher education.

Details

Critical Reflections on the Internationalisation of Higher Education in the Global South
Type: Book
ISBN: 978-1-80455-779-2

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

Book part
Publication date: 6 May 2024

Rachida Khaled

This chapter aims to estimate the impact of the use of an innovative cultivation method on the social, economic and environmental aspects in the French region Aix-en-Provence, by…

Abstract

This chapter aims to estimate the impact of the use of an innovative cultivation method on the social, economic and environmental aspects in the French region Aix-en-Provence, by using the survey data for 200 heterogeneous vegetable producers (organic and conventional). It distinguishes three types of producers in the French region Aix-en-Provence. First, conventional producers (n = 100) who used a high level of mechanization, better access to water, high yield, high labor costs. Second, certified organic producers (n = 70) who used organic technologies such as biotechnology and rotation, low yield, high organic product price compared to conventional products, a family workforce and high transport. Third, noncertified organic producers (n = 30) have used the same technologies as certified organic producers, while they sell their products at the same price as conventional products. Labor is the member of the family. These noncertified farms are marked by high operating and transport costs and low yield compared to conventional producers or certified organic producers. The results show that this cultivation method has a positive effect on the environmental aspect, however a negative one on the social and economic aspect.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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

Article
Publication date: 25 April 2024

Ruth Bookbinder, Anna Mdee and Katy Roelich

This paper aims to discuss the practical dilemmas of institutional change to tackle the climate crisis in a UK university, identifying key assumptions and issues that block…

Abstract

Purpose

This paper aims to discuss the practical dilemmas of institutional change to tackle the climate crisis in a UK university, identifying key assumptions and issues that block meaningful change. The research was part of an initiative to define a theory of change (ToC) to meet the university’s institutional climate commitments.

Design/methodology/approach

The findings are based on interviews with members of an inter-disciplinary ToC working group, a staff–student climate coalition and student representatives at the university. Interviewees were purposively selected to gain insights into assumptions about the nature of the university and its role in tackling the climate crisis, which must be addressed for the university to effectively implement its climate plan.

Findings

This paper identified tensions between the university’s role as a public and commercial institution, a lack of clarity over decision-making processes and the difficulties in balancing (and being transparent about) actions with commitments to tackle the climate crisis. A democratic and flexible approach to change is essential to mitigate these issues, providing an opportunity to reflect on the diversity of the university community and openly debate goals and commitments.

Originality/value

In setting out the initial steps of a ToC in a UK university, this paper offers practical insights for higher education institutions looking to change practices. By highlighting assumptions at a particular institution, this paper also contributes a level of granularity to a growing field of research on efforts in higher education institutions to tackle the climate crisis.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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. 36 no. 4
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1721

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

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

Keywords

Article
Publication date: 6 May 2024

Janet Chang and Ajith Parlikad

Global building failures, such as the Grenfell Tower fire in London, UK, emphasised the need for trustworthy building handover information for safety. However, a notable gap…

Abstract

Purpose

Global building failures, such as the Grenfell Tower fire in London, UK, emphasised the need for trustworthy building handover information for safety. However, a notable gap remains in understanding how reliable handover information can ensure the safety of occupants. This study aims to investigate the use and essential quality of handover information to understand the effects of the quality of information on the management of commercial buildings.

Design/methodology/approach

Ninety-four participants from nine organisations who regularly use handover information to manage multiple commercial buildings participated in the semi-structured interviews. Qualitative thematic coding using interview transcripts was performed to identify the utilisation of handover information and its quality requirements.

Findings

This study reveals that as-built drawings and product information are predominately used to fulfil statutory obligations, comply with the organisation’s internal policies, evaluate asset valuation and make informed decisions about capital investment and operating expenses. The quality dimensions of “accuracy”, “timeliness”, and “completeness” are preferred in combination to achieve desired outcomes.

Research limitations/implications

This study focused on using handover information in the management of commercial buildings. However, its results can offer valuable perspectives for improving its application across various sectors in the built environment.

Practical implications

The findings affirm the need for quality handover information for safety, compliance and efficient management in commercial buildings.

Originality/value

This research significantly contributes to the current knowledge of handover information in the building sector. Given the study findings, building owners are equipped to define specific handover information requirements and quality requisites.

Details

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

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

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

Keywords

1 – 10 of 276