Search results

1 – 10 of over 8000
Article
Publication date: 27 October 2022

Ana Carla de Souza Gomes dos Santos, Augusto da Cunha Reis, Cristina Gomes de Souza, Igor Leão Santos, Letícia Ali Figueiredo Ferreira and Pedro Senna

Lean healthcare (LHC) applies lean philosophy in the healthcare sector to promote a culture of continuous improvement through the elimination of non-value-added activities…

Abstract

Purpose

Lean healthcare (LHC) applies lean philosophy in the healthcare sector to promote a culture of continuous improvement through the elimination of non-value-added activities. Studies on the subject can be classified as conceptual (theoretical) or analytical (applied). Therefore, this research compares bibliometric indicators between conceptual and analytical articles on LHC.

Design/methodology/approach

For data collection, the PRISMA Protocol was employed, and 488 articles published from 2009 to 2021, indexed in the Scopus and WoS databases, were retrieved.

Findings

This study reveals how conceptual and analytical LHC studies are organized in terms of the most relevant journals, articles, institutions, countries, the total number of citations, collaboration networks (co-authorship, international collaboration network and institutional collaboration network) and main co-words.

Originality/value

Only four papers conducting bibliometric analysis on LHC studies were identified in the Scopus and Web of Science databases. In addition, none of these papers compared conceptual and analytical bibliometric indicators to reveal the evolution, organization and trends of each category. Therefore, this work is not only the first to make this comparison but also the first to analyze the collaboration between authors, institutions and countries in relation to studies on LHC. The analyses performed in this work allow one new possible understanding, by researchers and health professionals, of the literature behavior in this field of study.

Details

Benchmarking: An International Journal, vol. 30 no. 9
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 29 June 2023

Sophia Brink and Gretha Steenkamp

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…

1238

Abstract

Purpose

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

Design/methodology/approach

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Findings

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Originality/value

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 22 August 2023

Kausar Yasmeen

The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses…

1775

Abstract

Purpose

The objective of this study is to construct a theoretical framework concerning wage determination, grounded in principles and supplemented by conventional theories. It discusses the Islamic perspectives on minimum wage and examines contemporary challenges and intricacies in its application.

Design/methodology/approach

This study uses thematic analysis to create the conceptual framework, drawing upon a review of pertinent literature such as academic papers, books and articles published up to 2023.

Findings

The framework encompasses various categories, namely, employee characteristics, job characteristics, market factors, compensation practices and Islamic principles. Each category consists of multiple variables. The resulting framework offers a holistic and ethically grounded methodology for wage determination, aligning with both Islamic and conventional perspectives. This study notes the absence of a universally agreed-upon minimum wage. Islamic economics faces challenges due to the unclear application of principles, limited awareness, legal constraints and a lack of empirical evidence on wage systems, along with complexities in their implementation.

Research limitations/implications

The paper’s limited scope focuses solely on the Islamic perspective on wage determination, without comparing it to the conventional viewpoint. This may have implications for future research.

Practical implications

The insights on Islamic principles and wage determination guide scholars and policymakers interested in promoting just and equitable wages.

Originality/value

This study is distinct in its integration of various factors to propose an all-encompassing framework for wage determination, rooted in the Quran and principles, while also reinforcing the framework with conventional theories. Additionally, it adds to the growing body of literature by investigating the Quran’s stance and principles on minimum wage, as well as discusses the challenges involved in implementing an Islamic approach to wage determination, which has received limited attention in Islamic literature.

Details

Islamic Economic Studies, vol. 31 no. 1/2
Type: Research Article
ISSN: 1319-1616

Keywords

Article
Publication date: 3 October 2023

Muhammad Waqas, Meng Qingfeng, Naveed Ahmad and Muzaffar Iqbal

Environmental sanctions and pressure from governments and customers can play an essential role in driving the manufacturing industry to adopt more sustainable practices and reduce…

Abstract

Purpose

Environmental sanctions and pressure from governments and customers can play an essential role in driving the manufacturing industry to adopt more sustainable practices and reduce their environmental impact. Thus, this study explores how pressures from customers and governments influence sustainable firm performance and customer satisfaction through green production, green creativity, green brand innovativeness and green brand image in the Chinese manufacturing industry? Further, the moderating role of green knowledge was analyzed.

Design/methodology/approach

640 valid responses from the Chinese manufacturing industry were collected through web-based and physical surveys and later assessed through structural equation modeling.

Findings

The findings of this study validated the direct relationship between the proposed construct. Mediation analysis found the mediating role of green brand innovativeness, green brand image green and customer satisfaction. Furthermore, the moderating impact of green knowledge was also proved.

Originality/value

The empirical findings of this research filled the literature gap on cleaner production and sustainable firm performance by focusing on green production, green creativity and green knowledge in the Chinese manufacturing industry context.

Article
Publication date: 21 June 2023

Mehmet Kirmizi and Batuhan Kocaoglu

This study aims to analyze and synthesize the design features of existing digital transformation maturity models with a developed classification scheme and propose a generic…

Abstract

Purpose

This study aims to analyze and synthesize the design features of existing digital transformation maturity models with a developed classification scheme and propose a generic maturity model development wireframe based on design science research.

Design/methodology/approach

A systematic literature review is conducted on digital transformation maturity models in peer-reviewed journals, including the Emerald Insight, Science Direct, Scopus, Taylor & Francis and Web of Science databases, which resulted in 21 studies. A concept-centric tabular approach is used to analyze the studies, and intersectional demonstrations are used to synthesize the findings regarding the design features.

Findings

The classification scheme derived from the tabular concept-centric approach and iteratively evolved results in three main and 25 subcategories related to the design features. Analysis and synthesis of the studies reveal the granularity of the existing digital transformation maturity models concerning the design features. Furthermore, considering the design features in the classification scheme, a generic maturity model development wireframe is proposed to guide the researchers.

Research limitations/implications

The generic maturity model development wireframe and the classification scheme that represents the design features of existing maturity models guide the researchers for the maturity model development roadmap.

Originality/value

The existing literature review studies do not focus on the design feature of digital transformation maturity models within a systematic literature review perspective. A unique classification scheme derived from the tabular concept-centric approach aims to analyze the granularity level of the existing models. Furthermore, the generic maturity model development wireframe includes the guidelines and recommendations of design science studies and presents a roadmap for maturity model researchers.

Details

Journal of Modelling in Management, vol. 19 no. 2
Type: Research Article
ISSN: 1746-5664

Keywords

Open Access
Article
Publication date: 5 January 2024

Samaneh Khademi, Caroline Essers and Karin Van Nieuwkerk

This article develops an innovative multidisciplinary conceptual framework in the field of refugee entrepreneurship by combining the theory of mixed embeddedness with the concepts…

Abstract

Purpose

This article develops an innovative multidisciplinary conceptual framework in the field of refugee entrepreneurship by combining the theory of mixed embeddedness with the concepts of intersectionality and agency. Focusing on the phenomenon of refugee entrepreneurship, this conceptual framework addresses the following questions: how is entrepreneurship informed by the various intersectional positions of refugees? And how do refugees exert their agency based on these intersecting identities?

Design/methodology/approach

By revising the mixed embeddedness approach and combining it with an intersectional approach, this study aims to develop a multidimensional conceptual framework.

Findings

This research illustrates how the intersectional positions of refugees impact their entrepreneurial motivations, resources and strategies. The authors' findings show that refugee entrepreneurship not only contributes to the economic independence of refugees in new societies but also creates opportunities for refugees to exert their agency.

Originality/value

This conceptual framework can be applied in empirical research and accordingly contributes to refugee entrepreneurship studies and intersectionality theory.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 25 April 2023

Emmanuel Senior Tenakwah, Benjamin Otchere-Ankrah and Chrystie Watson

Performance management (PM) remains one of the fundamental human resource practices in organisations today and is a dominant strategy adopted in managing employees. This paper…

Abstract

Purpose

Performance management (PM) remains one of the fundamental human resource practices in organisations today and is a dominant strategy adopted in managing employees. This paper aims to analyse extant research on PM conducted globally to inform research and practices in an African context.

Design/methodology/approach

A systematic review of 43 articles published in 22 journals ranked by the Australian Business Deans Council and Chartered Association of Business Schools was undertaken. The papers selected were limited to the past two decades (2001–2021) to focus primarily on contemporary practices.

Findings

The findings of this review indicate that PM continues to gain attention from African scholars and practitioners, though not as prominently as indicated within the broader global context. The review also exposed significant gaps in current research, including PM issues, theoretical or conceptual development and methodological approaches, which, if addressed, could inform future practices and research foci.

Research limitations/implications

The primary limitations of this study are a focus on the most recent two decades of research into PM and the intention to direct learnings from this review of scholarly insight towards a focus solely on an African context. Thus, as interpretations of insights are based upon the perspective of how these can inform PM practices in Africa, a direct extrapolation of the findings to other contexts may not be appropriate.

Practical implications

This review of research conducted into PM globally in the past two decades has identified limited contributions from within the African context. This lack of contextual understanding may well be affecting the adoption and creation of globally recognised PM practices in Africa. As such, there is an opportunity to understand better the complexities associated with PM by embracing theories and formulating, testing and refining existing models to consider performance issues at more profound levels of analysis within an African context.

Originality/value

This study presents insights into global trends in PM research and practices not previously explored, highlighting a need for more contextualised research to progress Africa beyond current theoretical, conceptual and methodological limitations.

Details

Management Research Review, vol. 46 no. 11
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 1 November 2023

Wen-Hong Chiu, Zong-Jie Dai and Hui-Ru Chi

This study aims to explore how manufacturing firms master customer lock-in through value creation by servitization innovation strategies from the perspective of asset specificity.

Abstract

Purpose

This study aims to explore how manufacturing firms master customer lock-in through value creation by servitization innovation strategies from the perspective of asset specificity.

Design/methodology/approach

A multiple case study with triangulation fashion is adopted to identify servitization innovation strategies. Several manufacturing firms were investigated, which are distributed in different positions of the value chain. Content analysis and abductive approaches are adopted to analyze the data. Moreover, an in-depth interview and participatory observation were conducted to refine the analysis results.

Findings

This study identified four different focusing points of servitization operations. Based on these, the paper further induces an innovative servitization strategy matrix of customer lock-in, concerning communion, intellectual, existential and insubstantial strategies. Furthermore, a conceptual model of customer lock-in by servitization innovation from the perspective of asset specificity is elaborated. It is suggested that companies can use tangible or intangible resources by sharing or storing operations to create servitization value.

Originality/value

This study theoretically proposes a conceptual model to extend servitization innovation as an intangible asset and adopt the new perspective of asset specificity to illustrate the value creation in servitization to generate customer lock-in.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 10 April 2024

Madduma Hewage Ruchira Sandeepanie, Prasadini Gamage, Gamage Dinoka Nimali Perera and Thuduwage Lasanthika Sajeewani

The purpose of the paper is to afford a comprehensive conceptualization and operationalization of the construct of talent management through an inclusive exploration of conceptual…

Abstract

Purpose

The purpose of the paper is to afford a comprehensive conceptualization and operationalization of the construct of talent management through an inclusive exploration of conceptual clarifications for existing confusions while developing a complete measuring instrument.

Design/methodology/approach

The archival method was adopted together with a systematic review based on Khan et al.’s (2003) five steps of systematic literature review. The systematic review has encircled published research articles between 1982 and 2023 in the human resource management (HRM) arena. A total of 130 articles were initially scrutinized, and 106 were systematically reviewed to conceptualize, operationalize and explore clarifications for confusions and instrument development for talent management.

Findings

This study explored conceptual clarifications for existing confusions towards talent management while recognizing definitions that come under the main philosophical schools for the underlying concept of talent. A novel practical definition has been established for talent management while recognizing dimensions, and then certain elements. A comprehensive instrument has been developed to measure talent management.

Research limitations/implications

This study is limited to instrument development in measuring talent management; nevertheless, there is an enormous scope for using the instrument to empirically measure talent management through organizational and employees perspectives linked to diverse global contexts in future studies.

Originality/value

The developed comprehensive instrument is a vibrant contribution to future investigations related to empirically measuring talent management associated with organizational and employee perspectives related to diverse global contexts in winning “war for talent.” This study endows a significant input to the whole frame of HRM knowledge as it resolves existing conceptual ambiguities towards talent management while defining and operationalizing it.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 30 August 2022

Radha Yadav, Atul Shiva and Sumit Narula

This study aims to explore various determinants of university attractiveness and its relationship with sustainable institutes. Further, the study examines the mediating role of…

Abstract

Purpose

This study aims to explore various determinants of university attractiveness and its relationship with sustainable institutes. Further, the study examines the mediating role of perceived student support and sense of belongingness on the relationship between university attractiveness and sustainable institutes.

Design/methodology/approach

The data analysis was conducted with 637 responses from the students from private universities located in the northern region of India. Variance based partial least square structural equation modeling (PLS-SEM) was applied in the study to investigate the proposed conceptual model on sustainable higher institutions. Additionally, by applying PLS Predict, the predictive relevance of sustainable institutions with important and performing constructs was found out.

Findings

The results of this study indicate that university attractiveness plays a critical role in enhancing perceived student support, and it has a direct and significant impact on developing sustainable institutes. Further, students’ sense of belongingness is expressed as significant mediator between university attractiveness and sustainable institutes. The predictive relevance of the study was reported to be high. Most important indicators of university attractiveness were found to be teaching, research and publications, branding and promotion, and diversity in courses offered by the private universities.

Research limitations/implications

The conceptual model under study can be investigated with a moderating effect of private and government universities in future. Additionally, the role of additional variables in online scenario under current pandemic situation can be assessed through the model used in this study. Future research can be done by using qualitative analysis through thematic analysis and sentiment analysis of students in higher education institutes.

Originality/value

The present study is the first to explore the mediating relationship of perceived student support and sense of belongingness with university attractiveness and sustainable institutes. The conceptual framework can prove to be important for education specialists, administrators of education institutes at university level and policymakers. The study offers effective ideas for policymakers to bring sustainability in education sector in near future especially in emerging economies and attain sustainable development goals.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 1
Type: Research Article
ISSN: 1757-4323

Keywords

1 – 10 of over 8000