Search results

1 – 10 of over 9000
Open Access
Article
Publication date: 15 November 2022

Olatoyese Zaccheus Oni, AbdulLateef Olanrewaju and Soo Cheen Khor

Contrasted with some other industries, the construction industry has been linked with the most noteworthy accident occurrence rate, the majority of which has been related to poor…

2511

Abstract

Purpose

Contrasted with some other industries, the construction industry has been linked with the most noteworthy accident occurrence rate, the majority of which has been related to poor health and safety practises. This paper therefore sets out to conduct a comprehensive review of the critical success factors that can aid sustainable health and safety practises on construction sites in Malaysia.

Design/methodology/approach

The review focussed heavily on published reports, drawn between the years 2000 and 2022. The Scopus database was used for gathering the articles reviewed for this study.

Findings

After reviewing various literature studies, a total of 106 critical success factors were identified. All these factors were then categorised under the three pillars of sustainability. A total of 48 factors were grouped under the economic factors, 37 factors were grouped under the social factors and the remaining 21 factors were grouped under the environmental factors.

Originality/value

This paper conducted a comprehensive review of the critical success factors for bridging sustainability and health and safety. This study will help in developing a sustainable health and safety model that can drastically reduce the accident rate on the construction site.

Details

Frontiers in Engineering and Built Environment, vol. 3 no. 1
Type: Research Article
ISSN: 2634-2499

Keywords

Open Access
Article
Publication date: 18 June 2021

Maria Giovina Pasca, Maria Francesca Renzi, Laura Di Pietro and Roberta Guglielmetti Mugion

The present study aims to synthesize and conceptualize, through a systematic literature review (SLR), the current state of gamification knowledge in the tourism and hospitality…

12957

Abstract

Purpose

The present study aims to synthesize and conceptualize, through a systematic literature review (SLR), the current state of gamification knowledge in the tourism and hospitality (T&H) sector, providing a roadmap for future research recommendations for service research and practice.

Design/methodology/approach

The research is based on a systematic literature review and adopts a systematic quantitative approach to summarize existing evidence on gamification usage in the T&H sector, focusing on relevant service literature on gamification. The authors analyze 36 papers published between 2011 and 2019.

Findings

The authors synthesize existing knowledge into five themes describing gamification's role in T&H (Edutainment, Sustainable behavior, Engagement factors, Service provider-generated content and User-generated reviews). Then, a cross-analysis of the five themes reveals the pivotal elements (affordances, behavioral and psychological outcomes, and benefits) generated by gamification mechanics in T&H, simultaneously highlighting potential implications and relevant insights for service literature. The review identifies critical issues affecting gamification research and provides a future research agenda, considering opportunities for T&H and service research.

Originality/value

The study provides the first SLR investigating gamification in T&H. The findings present potential implications and relevant insights for T&H contributing to the construction of a more holistic understanding of gamification adoption in service research.

Details

Journal of Service Theory and Practice, vol. 31 no. 5
Type: Research Article
ISSN: 2055-6225

Keywords

Open Access
Article
Publication date: 30 July 2020

Francesca Manes-Rossi, Giuseppe Nicolò and Daniela Argento

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of…

7645

Abstract

Purpose

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.

Design/methodology/approach

A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.

Findings

The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.

Originality/value

This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 13 June 2016

Diego Tlapa, Jorge Limon, Jorge L García-Alcaraz, Yolanda Baez and Cuauhtémoc Sánchez

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of…

4418

Abstract

Purpose

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies.

Design/methodology/approach

Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships.

Findings

The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement.

Research limitations/implications

Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used.

Practical implications

Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies.

Originality/value

IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.

Details

Industrial Management & Data Systems, vol. 116 no. 5
Type: Research Article
ISSN: 0263-5577

Keywords

Open Access
Article
Publication date: 13 October 2022

Christian Nnaemeka Egwim, Hafiz Alaka, Eren Demir, Habeeb Balogun and Saheed Ajayi

This study aims to develop a comprehensive conceptual framework that serves as a foundation for identifying most critical delay risk drivers for Building Information Modelling…

1681

Abstract

Purpose

This study aims to develop a comprehensive conceptual framework that serves as a foundation for identifying most critical delay risk drivers for Building Information Modelling (BIM)-based construction projects.

Design/methodology/approach

A systematic review was conducted using Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify key delay risk drivers in BIM-based construction projects that have significant impact on the performance of delay risk predictive modelling techniques.

Findings

The results show that contractor related driver and external related driver are the most important delay driver categories to be considered when developing delay risk predictive models for BIM-based construction projects.

Originality/value

This study contributes to the body of knowledge by filling the gap in lack of a conceptual framework for selecting key delay risk drivers for BIM-based construction projects, which has hampered scientific progress toward development of extremely effective delay risk predictive models for BIM-based construction projects. Furthermore, this study's analyses further confirmed a positive effect of BIM on construction project delay.

Details

Frontiers in Engineering and Built Environment, vol. 3 no. 1
Type: Research Article
ISSN: 2634-2499

Keywords

Open Access
Article
Publication date: 8 February 2024

Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…

2720

Abstract

Purpose

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

Design/methodology/approach

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Findings

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

Practical implications

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Originality/value

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Details

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

Keywords

Open Access
Article
Publication date: 19 August 2021

Silvana Secinaro, Francesca Dal Mas, Valerio Brescia and Davide Calandra

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

12429

Abstract

Purpose

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

Design/methodology/approach

The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.

Findings

This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.

Originality/value

This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 20 March 2023

Roberto Linzalone, Salvatore Ammirato and Alberto Michele Felicetti

Crowdfunding (CF) is a digital-financial innovation that, bypassing credit crisis, bank system rigidities and constraints of the capital market, is allowing new ventures and…

Abstract

Purpose

Crowdfunding (CF) is a digital-financial innovation that, bypassing credit crisis, bank system rigidities and constraints of the capital market, is allowing new ventures and established companies to get the needed funds to support innovations. After one decade of research, mainly focused on relations between variables and outcomes of the CF campaign, the literature shows methodological lacks about the study of its overall behavior. These reflect into a weak theoretical understanding and inconsistent managerial guidance, leading to a 27% success ratio of campaigns. To bridge this gap, this paper embraces a “complex system” perspective of the CF campaign, able to explore the system's behavior of a campaign over time, in light of its causal loop structure.

Design/methodology/approach

By adopting and following the document model building (DMB) methodology, a set of 26 variables and mutual causal relations modeled the system “Crowdfunding campaign” and a data set based on them and crafted to model the “Crowdfunding campaign” with a causal loop diagram. Finally, system archetypes have been used to link the causal loop structure with qualitative trends of CF's behavior (i.e. the raised capital over time).

Findings

The research brought to 26 variables making the system a “Crowdfunding campaign.” The variables influence each other, thus showing a set of feedback loops, whose structure determines the behavior of the CF campaign. The causal loop structure is traced back to three system archetypes, presiding the behavior in three stages of the campaign.

Originality/value

The value of this paper is both methodological and theoretical. First, the DMB methodology has been expanded and reinforced concerning previous applications; second, we carried out a causation analysis, unlike the common correlation analysis; further, we created a theoretical model of a “Crowdfunding Campaign” unlike the common empirical models built on CF platform's data.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 4 April 2022

Nelson Chanza and Walter Musakwa

Against a milieu of fragmented research that documents indigenous practices related to food security, and the heterogeneous settings from which the studies have been conducted…

3630

Abstract

Purpose

Against a milieu of fragmented research that documents indigenous practices related to food security, and the heterogeneous settings from which the studies have been conducted, this study aims to synthesize the evidence of indigenous knowledge-food security nexus to strengthen the call for the revitalization of indigenous knowledge (IK) as part of the mechanisms to manage food security challenges being aggravated by climate change.

Design/methodology/approach

Drawing on insights from sub-Saharan Africa (SSA), this study reviews 122 articles accessed from the Web of Science and Scopus databases, which covered indigenous methods used for producing, gathering, processing, preserving and storing diverse food sources that indigenous people deploy in securing their food systems.

Findings

The surge in attention to focus on IK-food security nexus tends to be influenced by the growing acknowledgement of climate change impacts on food systems. Essentially, the IK-based practices adopted address all the four food security pillars that are specified by the Food and Agricultural Organization (FAO) as availability, accessibility, utilization and stability. The main motivation behind the continued use of IK-based ways relates largely to the interest to be food secure against climatic shocks and partly to the desire to maintain people’s food cultures and food sovereignty.

Originality/value

This study deploys the food security pillars provided by the FAO (2012) to demonstrate that IK-based ways of food management are capable of addressing all the four food security dimensions, a critical observation toward revitalizing IK in managing growing food security challenges that are intensified by climate change in SSA.

Details

International Journal of Climate Change Strategies and Management, vol. 14 no. 3
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 11 October 2023

Denise Voci and Matthias Karmasin

This conceptual paper aims to explore the current state of sustainability communication research, focusing on the challenges of communicating inconvenient truths in an era of…

1668

Abstract

Purpose

This conceptual paper aims to explore the current state of sustainability communication research, focusing on the challenges of communicating inconvenient truths in an era of scientific mistrust. Therefore, this study aims to (1) examine the existing research landscape in sustainability communication, (2) identify unresolved problems and challenges, and (3) propose strategies for counteract misinformation through targeted communication.

Design/methodology/approach

For this, the authors conducted a critical literature review and analyzed the resulting sample (n = 473 journal articles) by means of qualitative content analysis to (1) evaluate existing communication approaches dealing with the communication of sustainability's inconvenient truth, (2) identify stakeholder groups involved in sustainability communication, (3) discuss limitations of current communication approaches and (4) present recommendations on (more) effective communication strategies to address the unresolved issues in sustainability communication.

Findings

The analysis reveals that when it comes to sustainability communication and its unresolved problems, literature refers to four key stakeholder groups: (1) science deniers; (2) adaptation skeptics; (3) whitewashers and (4) world saviors. Furthermore, the analysis provides valuable insights into the complex dynamics involved in communicating sustainability, emphasizes the need for tailored approaches to engage and address the concerns of each stakeholder group, and exposes limitations in current communication methods and approaches. Accordingly, the analysis highlights the necessity of developing new theories, models and methods specific to sustainability communication to tackle its unique challenges effectively.

Research limitations/implications

Like our society, communication sciences need a fundamental transformation to meet sustainability communication's new challenges induced by the necessary shift toward sustainable development.

Originality/value

This paper provides a comprehensive overview of the current state of sustainability communication in research, specifically addressing the challenges of effectively communicating unpleasant news in the context of scientific mistrust. It fills a gap in existing literature by examining the progress made in addressing these issues and identifying the emerging challenges that need to be addressed.

Details

Journal of Communication Management, vol. 28 no. 1
Type: Research Article
ISSN: 1363-254X

Keywords

1 – 10 of over 9000