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1 – 10 of 203Anil K. Narayan and Marianne Oru
This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.
Abstract
Purpose
This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.
Design/methodology/approach
This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.
Findings
The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.
Practical implications
Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.
Originality/value
This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.
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Ying Hu and Feng’e Zheng
The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history…
Abstract
Purpose
The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history, culture and architecture as well as its artistic and spiritual values need to be better retained and explored.
Design/methodology/approach
The protection and inheritance of Lijiang’s cultural heritage will be improved through the construction of digital memory resources. To guide Lijiang’s digital memory construction, this study explores strategies of digital memory construction by analyzing four case studies of well-known memory projects from China and America.
Findings
From the case studies analysis, factors of digital memory construction were identified and compared. Factors led to the discussion of strategies for constructing the digital memory of Lijiang within its design, construction and service phases.
Originality/value
The ancient town of Lijiang is a famous historical and cultural city in China, and it is also a representative place of ethnic minorities in the border area jointly built by many ethnic groups. The rich culture should be preserved and digitalized to offer better use for the whole nation.
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Kamran Hyder Malik, Hazri Jamil, Aziah Ismail, Gul Muhammad Rind and Sobia Bhutto
The purpose of this empirical study is to examine prospective teachers' international mindedness and intercultural competence, grounded in sociocultural theory. The research aims…
Abstract
Purpose
The purpose of this empirical study is to examine prospective teachers' international mindedness and intercultural competence, grounded in sociocultural theory. The research aims to understand the factors that foster these traits in prospective teachers and their significance in promoting competence in culturally diverse environments.
Design/methodology/approach
The study utilized structured equation modeling with maximum likelihood estimation to analyze data from 425 participants of two higher education institutions. The participants were selected through simple random probability sampling. This methodology allowed the researchers to explore the relationship between international mindedness and intercultural competence in prospective teachers.
Findings
The results of the study demonstrated a positive correlation between international mindedness and intercultural competence in prospective teachers. The findings suggest that by cultivating international mindedness, educators can enhance their intercultural competence, thereby fostering more effective interactions in diverse settings.
Practical implications
The present research holds practical implications for teacher education programs and higher education institutions. By understanding how international mindedness impacts intercultural competence, educators can implement targeted interventions and training to nurture these traits among prospective teachers. This can lead to the creation of culturally inclusive learning environments, promoting mutual respect and appreciation of diversity among students.
Originality/value
The originality of this study lies in its investigation of the link between international mindedness and intercultural competence in the context of prospective teachers enrolled in B.Ed. program in higher education institution. By establishing a causal relationship between these traits, the research adds to the understanding of how teachers can be prepared to engage effectively in culturally diverse classrooms. The findings hold value for educators and policymakers seeking to improve teaching practices and foster global citizenship among future educators and their students.
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Nataliia Krasnokutska, Amparo Merino, Carmen Escudero Guirado and Estela M. Díaz-Carmona
This paper examines open innovation (OI) based on sustainability principles within the agri-food sector. The study aims to understand the interplay between different actors and…
Abstract
Purpose
This paper examines open innovation (OI) based on sustainability principles within the agri-food sector. The study aims to understand the interplay between different actors and develop a typology of their roles in fostering sustainability. Three key research questions guided our inquiry: “WHY” sustainability is driving the OI initiatives as presented by companies, “WHO” participates in OI interactions and “HOW” these interactions are structured among diverse agri-food actors.
Design/methodology/approach
Through a theoretical prism encompassing OI modes, types, practices, sustainability dimensions and multilevel perspectives, we analyzed 78 agri-food sustainable OI initiatives, as described by the companies, to identify and explain why, who and how they engage in OI to drive sustainability shifts.
Findings
The results reveal typical patterns of transaction and cooperation between actors and confirm the collaborative nature of sustainable OI in the agri-food sector when actors must transcend traditional economic boundaries and reshape both the internal performance culture and the broader industrial or community mindset. The paper also conceptualizes the roles of actors in co-creating value in the context of sustainable food transitions.
Originality/value
This study brings the theoretical lenses of OI to conceptualize the collaborative nature of sustainability transitions in the agri-food system. The focus on sustainability transitions is dominantly placed on innovators at the niche level, while incumbents tend to be depicted as protecting the status quo. Thus, the focus on the collaborative interplay among different actors engaged in OI for sustainability contributes to offering a more nuanced view of innovation in sustainability transitions. In turn, the development of a typology of actors, motivations and configurations of OI from sustainability transition perspectives contributes to strengthening the conceptualization of sustainable value co-creation in the OI realm.
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Courage Simon Kofi Dogbe, Kennedy Kofi Ablornyi, Wisdom Wise Kwabla Pomegbe and Evans Duah
This study aims to examine how ethical leadership enhances the relationship between employee ethical behaviour and the job performance of employees in state-owned enterprises…
Abstract
Purpose
This study aims to examine how ethical leadership enhances the relationship between employee ethical behaviour and the job performance of employees in state-owned enterprises (SOEs).
Design/methodology/approach
This study was a survey, with data collected using a structured questionnaire. The study focused on employees from SOEs in Ghana. The sample covers 238 employees drawn from 10 SOEs. Data was analyzed using structural equation modelling.
Findings
The study concludes that employee ethical behaviour positively influenced the job performance of employees of SOEs in Ghana. The effect of ethical leadership on employee job performance was positively significant. Finally, ethical leadership positively moderated the effect of employee ethical behaviour on the job performance of employees of SOEs.
Research limitations/implications
Future research should look at identifying the specific behaviours of ethical employees that influence improved job performance. Also, future research could conduct a comparative study of private-owned enterprises and SOEs.
Practical implications
Attention should also be paid to ethical leadership, as it strongly enhanced both employee job performance and the quality of employee ethical behaviour required for increased job performance of employees.
Originality/value
Extant studies have paid limited attention to understanding how the interaction between employee ethical behaviour and ethical leadership will enhance employee job performance.
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Paul J. Thambar, Aldónio Ferreira and Prabanga Thoradeniya
This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting…
Abstract
Purpose
This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting institutional logics.
Design/methodology/approach
This research uses a case study of an Australian non-government organisation (NGO) operating in an institutional field dominated by the state government, in which policy reform jolted the balance between institutional logics. Data was collected through semi-structured interviews, archival documents and observations.
Findings
We find the policy reform required the NGO to transform from a wholly care focus to accommodate a more balanced approach with a focus on care coupled with efficiency, outcome delivery and performance measurement. The NGO responded by revising its purpose, strategy and operational model and by seeking to address the imperatives of two dominant and often competing care and managerial logics. We find this was achieved through logic blending, in which PMSs played a pivotal role, with the formalisation and collaboration processes mobilising different elements of PMSs, mobilising some elements differently or not mobilising some elements at all.
Originality/value
This study highlights the central role of PMSs in managing tensions between and the complexity arising from coexisting institutional logics through logic blending, a form of enduring compromise. This study extends the accounting logics and performance management literature by developing the understanding of what constitutes logic blending and how it is distinct from other forms of compromise.
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Mouna Zrigui, Imen Khanchel and Naima Lassoued
From a target perspective, this paper aims to examine the impact of environmental, social and governance (ESG) performance on mergers and acquisitions (M&A) transaction valuations…
Abstract
Purpose
From a target perspective, this paper aims to examine the impact of environmental, social and governance (ESG) performance on mergers and acquisitions (M&A) transaction valuations.
Design/methodology/approach
This paper uses a sample of 629 international transactions conducted between 2002 and 2020. Ordinary least squares (OLS) regression was applied by using ESG aggregate score and the three ESG pillars: environment, social and governance.
Findings
This paper finds that the ESG performance of targets has a negative and significant impact on acquisition premiums. However, this paper finds that targets receive lower premiums by increasing their ESG score, suggesting that targets would do better to focus on ESG to increase shareholder wealth. Thus, results of this paper support the view that ESG-focused firms create shareholder value through the M&A process. Furthermore, results of this paper indicate that environmental and social aspects of ESG drive the acquisition premium. The governance score does not seem to be related to acquisition premiums.
Originality/value
To the best of the authors’ knowledge, this study is the first study to assess whether ESG performance impacts the valuation of M&A transactions by decomposing ESG into its three components.
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Mangirdas Morkunas, Yufei Wang, Jinzhao Wei and Antonino Galati
The present paper aims to reveal how different cultures, as reflected by cultural norms, traditions, and social expectations, influence food waste behaviour in different regions…
Abstract
Purpose
The present paper aims to reveal how different cultures, as reflected by cultural norms, traditions, and social expectations, influence food waste behaviour in different regions of the world.
Design/methodology/approach
A systematic multifaceted literature review was employed as a main research tool.
Findings
The focal role of education and awareness campaigns in reducing household food waste and promoting responsible food consumption behaviours is revealed. The importance of guilt, behavioural control, negative attitudes towards leftovers, and social norms are among the most important factors predicting intentions to reduce food waste. Cultural beliefs significantly shape food attitudes and waste. Tailoring sustainable practices to traditions helps to ensure food security. Embracing cultural diversity can lead to the development of effective and sustainable food consumption patterns across different parts of the world.
Originality/value
To the best of the authors’ knowledge, this is the first paper fully devoted to revealing how different cultural backgrounds shape food consumption habits and which marketing strategies aiming to nudge positive changes in responsible food consumption are preferred in different cultural contexts.
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This exploratory research seeks to clarify the role of cultural organisations as knowledge-intensive public organisations (KIPOs) and the trend of digital content creation in…
Abstract
Purpose
This exploratory research seeks to clarify the role of cultural organisations as knowledge-intensive public organisations (KIPOs) and the trend of digital content creation in museum sectors and national strategies through a country case study. It aims to provide a deeper understanding and analysis of museums' roles as KIPOs, specifically focusing on their digitalisation and digital content development for service delivery. Digital technology utilisation in the museum sector has amplified the significance of digital content, not only because of the increasing use of digital technologies among the public but also because it provides attractive new content to appeal to customers, as well as more efficient knowledge management and knowledge reproduction tools for KIPOs. Thus, this paper analyses digital content creation in the museum sector and policy frameworks to provide insights into the role of museums as KIPOs by utilising digital technologies.
Design/methodology/approach
We conducted literature review on six keywords, combination of “cultural institution”, “museum”, “digitalization”, “digital content”, and “ICT” to understand the digitalisation of museums amongst academic papers, then used a case study to figure out the common issues as well as case-specific features of these digital offerings through analysis of the digital platforms of museums. Specifically, we choose the case of South Korea, its national strategies and budget allocations and the museum sectors in the country. Thus, the secondary data analysis was provided by the official channels, such as documents from government agencies, media sources, such as articles from newspapers and magazines and academic works of literature, such as papers in scientific journals.
Findings
This paper reveals the research trend in museums' digitalisation, especially through the case study, how the South Korean government has argued digital content development in museum sectors through their national strategies and budget allocations, and the trend of museums' digital offerings since 2021. This paper thus presents a novel contribution to the field by delving into the research trend in digitalisation and digital content development in the museum sector and analysing the South Korean government's national strategies and budget allocation in this context. The literature review shows that the digitalisation of museums has increased research interest in the last few years in limited areas. South Korea has allocated budgets and policies to encourage digital content creation in museums, and this study identifies an increase in digital content creation in the museum sector.
Research limitations/implications
The paper chose one-country case study, that of South Korea; thus, there are representative limitations and thus in terms of generalisation of the results. Further research with case studies from other countries and comparative studies are required.
Practical implications
This study highlights the importance of digitalisation and digital content development in the museum sector through government policies, strategies and financial investment.
Social implications
It highlights the importance of digitalisation and the introduction of digital contents amongst museums to gain new visitors and change the relationship between the institutions and the customers.
Originality/value
It deals with the digitalisation of museums as KIPOs and it is a new and relevant topic per se. This study enhances the understanding of the museum sector’s digital content development and national policies to support its activities. It provides insights into the utilisation of digital technologies in cultural institutions for digital service delivery in public organisations.
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Marcella De Martino, Valentina Apicerni and Antonia Gravagnuolo
This paper aims to critically analyse the circular economy (CE) models adopted in hospitality and tourism to tackle societal challenges in the current Anthropocene era, exploring…
Abstract
Purpose
This paper aims to critically analyse the circular economy (CE) models adopted in hospitality and tourism to tackle societal challenges in the current Anthropocene era, exploring the driving values and sustainability approaches.
Design/methodology/approach
A systematic literature review was carried out with an increasing level of analysis to delve more in-depth into the ability of the CE models to respond to current societal challenges. The review involved a stepwise analysis, starting with a thematic analysis of 151 papers to create a conceptual structure map of circular hospitality and tourism literature. Based on originality and representativeness, 22 papers were selected and analysed according to Hoffman and Jennings’ (2018; 2021) institutional approach to sustainability, which entails specific archetypes to address the Anthropocene society: market rules, technology fix and cultural re-enlightening.
Findings
The hospitality and tourism industry has made progress towards implementing CE models. However, CE models in market role and technology fix archetypes may fail to address the current challenges of the Anthropocene era. New culture-led approaches within the cultural re-enlightening archetype, such as the regenerative land practices, a-growth and place-making, and circular society, can foster a more radical shift towards strong sustainability.
Research limitations/implications
The paper highlights the urgent need for a cultural shift towards radical and strong sustainability, identifying future research directions. Policymakers have a crucial role in shaping sustainability practices consistent with an ecological culture centred on acknowledging planetary boundaries.
Originality/value
Despite the increasing interest in CE models, it is still debated how the hospitality and tourism industry can continue to thrive while avoiding harmful impacts on the environment and local communities. The study critically reflects on the current contribution of CE models towards strong sustainability in hospitality and tourism.
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