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Article
Publication date: 6 September 2022

Raghavendra Nayak and Rajasekharan Pillai K

The purpose of this study is to explore the current state of knowledge of sustainable entrepreneurship (SE) and to gain more insights from the articles originated from the…

Abstract

Purpose

The purpose of this study is to explore the current state of knowledge of sustainable entrepreneurship (SE) and to gain more insights from the articles originated from the emerging economies. This paper also sets an agenda for future research in this knowledge domain.

Design/methodology/approach

The authors perform a systematic literature review by analyzing the primary studies related to SE originating from emerging economies from Asia, Africa and the Middle East. This review scrutinizes a total number of 45 studies to explore the current state of research in this knowledge domain from such economies.

Findings

Overall, this review finds that SE research is still at the nascent stage, especially in the context of emerging economies. The authors elicit a few sub-themes, within the SE research, such as individual-level factors, organizational-level factors, institutional-level factors and cultural and social factors.

Research limitations/implications

The authors present a few limitations of this study. Firstly, this study uses articles from the Scopus and Web of Science only. Secondly, this systematic review is limited to the articles originated from emerging economies of Asia, Africa and the Middle East. Thirdly, this review gives overall picture of the SE research in emerging economies and the same in other economies is not in the scope of this study.

Practical implications

The findings of this study will be helpful to the researchers to locate avenues for future course of research in SE field. This study helps the policymakers and educational institutions of emerging economies understand and ingrain sustainability element in entrepreneurship, and thereby helps them to fulfill sustainable economy and sustainable development goals.

Originality/value

To the best of the authors’ knowledge, this study is the first of its kind in the field of SE in emerging economies. This review gives more insights on the state of SE in the emerging economies, as these economies can significantly contribute to the realization of Sustainable Development Goals.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 2 May 2024

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 May 2024

Behnam Soltani and Michael Tomlinson

This study introduces a non-orthodox approach to the dominant policy-based approaches to graduate employability through contextualizing international students’ everyday…

Abstract

Purpose

This study introduces a non-orthodox approach to the dominant policy-based approaches to graduate employability through contextualizing international students’ everyday experiences within their educational and wider structural contexts of the labour market.

Design/methodology/approach

The study used narrative frames to collect data from 180 international students from China, Hong Kong, India, Sri Lanka, Vietnam and Nepal at a New Zealand tertiary institution. Narrative frames as a research tool in educational contexts are used to ellicit the experiences of individuals in the form of a story as participants reflect on their experience. The frames use sentence starters to draw responses from participants about their experiences (Barkhuizen and Wette, 2008).

Findings

This study argues that, through a socialization process, international students develop identities that fit an ever-changing labour market. This process is catalysed by a higher education landscape that produces career-ready subjects capable of appropriating different social spaces that prepare students and graduates to enter the labour market. Further, it argues that graduate employability should be understood as a complex process through which students and graduates socialise themselves through negotiating the socioacademic spaces by (1) familiarising themselves with the dominant workspace norms, (2) positioning themselves as more career-ready individuals, and (3) imagigining employable selves capable of meeting the needs of the job market.

Research limitations/implications

This study has limitations. Only one data collection source has been used. It would have been great to use narrative frames along with interviews. In addition, the data would have been stronger if the researcher could have used classroom observations, which could be a future initiative.

Practical implications

This study could provide practical insights to tertiary institutions about international students’ developing capabilities and identities so they could better prepare themselves for the world of work. Further, this study provides insights about some of the challenges that international students face in tertiary contexts to become career-ready. Hence, educators could employ strategies to better support these learners in their everyday learning spaces. This study also has useful benefits for future and current international students and international graduates regarding what investments they need to make so they can better socialize themselves in their tertiary and workplace practices.

Social implications

This study has social implications. It helps international students better understand the social, cultural and academic expectations of their host countries. Therefore, they could better socialize themselves into those practices and contribute more effectively to their academic and workplace communities. The study also helps academic and workplace institutions strategize more effectively to address the social and cultural needs of international graduates. The study also contributes to the social and cultural understanding of the teachers that engage with international students on a daily basis by helping them devise activities that better address these students’ and graduates’ needs.

Originality/value

The study adds theoretical and methodological value to the debates around graduate employability. It includes the voices of 180 students and unravels their day-to-day experiences of capability building and employability development from their own perspectives.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 3 May 2024

Lagna Nayak and Pooja Malik

Due to the extremely complicated and unpredictable outside world, using and unlocking the potential of learning agility (LA) has become a key part of making businesses more…

Abstract

Purpose

Due to the extremely complicated and unpredictable outside world, using and unlocking the potential of learning agility (LA) has become a key part of making businesses more competitive, and there is a lot of new research being produced on this topic very quickly. Thus, this study aims to carry out a bibliometric analysis to systematically analyse the existing literature on LA and propose an integrated framework depicting various predictors, mediators and outcome variables covered in the LA research. Moreover, this study lays out a rich and detailed agenda for future research and enhances understanding of LA by suggesting future research questions.

Design/methodology/approach

This study applied bibliometric analysis using the Scopus database. This study applied bibliometric analysis and cluster analysis to examine the contributions of research constituents (authors, institutions, countries and journals) and their structural and thematic relationships (co-citation network and thematic trends). The most important insights were used to propose an integrated conceptual model.

Findings

Based on the results of the performance analysis, this study discovered that the USA is the most productive country in this research field, followed by Belgium, Australia, Korea and India. In addition, the findings highlight the most prominent journals, authors and countries contributing to LA, document citations and theories contributing to the field of LA. This study identifies four emerging future research themes (clarity of construct, identification of variables to be studied with LA, strategies enhancing LA and context of study) and proposes subsequent research questions using science mapping analysis.

Practical implications

A review of existing literature on LA provides a clear understanding of the current and future state of research on this topic. And, from a practical standpoint, this study highlights emergent clusters that will help practitioners build LA as a tactical reaction to the current volatile, uncertain, complex and ambiguous environment.

Originality/value

This study is relevant as it aims to systematically review articles on LA and proposes an integrated conceptual framework based on existing literature that will serve as a guide for existing and future research in this area.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Book part
Publication date: 16 May 2024

Mohammad B. Rana and Matthew M. C. Allen

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival…

Abstract

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival and growth. This chapter discusses how such institutions, which vary in their nature and characteristics, shape firm strategies for climate change adaptation. Exploring different versions of institutional theory, the chapter demonstrates how and why institutional characteristics affect typical patterns of firm ownership, governance, and capabilities. These, in turn, influence companies’ internationalisation and climate-change strategies. Climate change poses challenges to how we understand firms’ strategic decisions from both an international business (IB) (HQ–subsidiary relations) and global value chains (GVC) (buyer–supplier relations) perspective. However, climate change also provides opportunities for companies to gain competitive advantages – if firms can reconfigure and adapt faster than their competitors. Existing IB and GVC research tends to downplay the importance of climate change strategies and the ways in which coherent or dysfunctional institutions affect firms’ reconfiguration and adaptation strategies in a globally dispersed network of value creation. This chapter presents a perspective on the institutional conditions that affect firms’ climate change strategies regarding ownership, location, and internalisation (OLI), and GVCs, with ‘investment’ and ‘emerging standards’ playing a significant role. The authors illustrate the discussion using several examples from the Global South (i.e. Bangladesh) and the Global North (i.e. Denmark, Sweden, and Germany) with a special emphasis on the garment industry. The aim is to encourage future research to examine how a ‘business systems’, or varieties of capitalism, institutional perspective can complement the analysis of sustainability and climate change strategies in IB and GVC studies.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

Article
Publication date: 6 May 2024

David Ernesto Salinas-Navarro, Eliseo Vilalta-Perdomo, Rosario Michel-Villarreal and Luis Montesinos

This article investigates the application of generative artificial intelligence (GenAI) in experiential learning for authentic assessment in higher education. Recognized for its…

Abstract

Purpose

This article investigates the application of generative artificial intelligence (GenAI) in experiential learning for authentic assessment in higher education. Recognized for its human-like content generation, GenAI has garnered widespread interest, raising concerns regarding its reliability, ethical considerations and overall impact. The purpose of this study is to explore the transformative capabilities and limitations of GenAI for experiential learning.

Design/methodology/approach

The study uses “thing ethnography” and “incremental prompting” to delve into the perspectives of ChatGPT 3.5, a prominent GenAI model. Through semi-structured interviews, the research prompts ChatGPT 3.5 on critical aspects such as conceptual clarity, integration of GenAI in educational settings and practical applications within the context of authentic assessment. The design examines GenAI’s potential contributions to reflective thinking, hands-on learning and genuine assessments, emphasizing the importance of responsible use.

Findings

The findings underscore GenAI’s potential to enhance experiential learning in higher education. Specifically, the research highlights GenAI’s capacity to contribute to reflective thinking, hands-on learning experiences and the facilitation of genuine assessments. Notably, the study emphasizes the significance of responsible use in harnessing the capabilities of GenAI for educational purposes.

Originality/value

This research showcases the application of GenAI in operations management education, specifically within lean health care. The study offers insights into its capabilities by exploring the practical implications of GenAI in a specific educational domain through thing ethnography and incremental prompting. Additionally, the article proposes future research directions, contributing to the originality of the work and opening avenues for further exploration in the integration of GenAI in education.

Details

Interactive Technology and Smart Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 28 March 2022

Muhammad Ayat, Azmat Ullah and Changwook Kang

The primary purpose of this study is to explore the relationship between the unsolicited proposal (USP) and the performance of private participation infrastructure (PPI) projects…

Abstract

Purpose

The primary purpose of this study is to explore the relationship between the unsolicited proposal (USP) and the performance of private participation infrastructure (PPI) projects in developing countries.

Design/methodology/approach

The main data set for this study was collected from the World Bank database consisting of 8,951 PPI projects that occurred in developing countries from 1996 to 2020. Hierarchical logistic regression was applied for investigating the effects of USPs on project success. Three moderators, namely, control of corruption, presence of local sponsor and project size were also included in the model to test the impact of their interactions with the USP on the performance of PPI projects. Further, to assess the impact of the effect of USPs, the average marginal effect was calculated. The framework used in this study consists of 18 control variables, three moderators and one noncontrolled independent variable (the USP).

Findings

The results of hierarchical logistic regression indicate that USPs have a significant and negative effect on the success of PPI projects occurring in developing countries. The negative effect of a USP weakens with the presence of local sponsors and stronger control of corruption in the host country. However, contrary to the authors’ expectations, the results show that project size does not significantly affect the association between USPs and the success of PPI projects. Moreover, the results of average marginal effects show that the negative impact of USP on the success of PPI projects ranges between 2.4% and 3.8%.

Originality/value

This study quantifies the negative impact of USP on the success of PPI projects in developing countries, which will be helpful for the practitioners to understand the associated risk with USP projects. Furthermore, it also identifies the moderating roles of control of corruption and the presence of local sponsors on the relationship between USP and the success of PPI projects.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 6 May 2024

Sucharita Bhattacharyya, Bibek Ray Chaudhuri, Susmita Chatterjee and Debashis Chakraborty

The Indian pharmaceutical industry currently faces multiple challenges, including rising costs and slowing export growth, which in turn have limited its ability to expand presence…

Abstract

Purpose

The Indian pharmaceutical industry currently faces multiple challenges, including rising costs and slowing export growth, which in turn have limited its ability to expand presence in global canvas. Given the nature of sectoral dynamics, a pharmaceutical firm must undertake huge investments in R&D to introduce product innovation, in turn enhancing market share and sustaining profit streams. The development of novel medicines, confirmed by the granting of patent rights, provides a pharma company edge over its competitors. In addition, presence of innovator firms within the industry invigorates the sectoral value chain and raises efficiency. Hence, it is important to analyze whether granting patent rights enhances the exports of pharmaceutical products in the Indian context.

Design/methodology/approach

The current study explored this question using a simultaneous-equation framework. Specifically, the authors use the methods developed by Davidson and MacKinnon (1993) and Greene (2003) to obtain heteroscedasticity-consistent estimates. The time-series properties of the data were further probed, and robust estimates were used to test the theory. Methods developed by Baltagi (1981) have been used further to refine the authors’ estimations.

Findings

After controlling for relevant variables, it is observed that granting of patents caused a significantly positive impact on pharmaceutical exports. Furthermore, the change in the patent administration regime had a significant impact on patent fillings, which further impacted their exportability. Compared to patents granted patents filed had a higher impact on pharmaceutical exports.

Originality/value

This study attempts to apply the framework developed by Goldstein and Khan (1978) with necessary modifications to suit the context of a developing country. The application of the 3SLS method to estimate the export supply equation for pharmaceutical products is a novel approach to the research question in general and to the Indian context in particular. System autocorrelation and heteroscedasticity tests were performed to refine the results further.

Details

Indian Growth and Development Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8254

Keywords

Article
Publication date: 5 April 2024

Karen D. Lynden

This study provides a meta-review of global virtual team (GVT)–related reviews, creating a resource that highlights dominant themes, research trends and shifts in topics over time…

Abstract

Purpose

This study provides a meta-review of global virtual team (GVT)–related reviews, creating a resource that highlights dominant themes, research trends and shifts in topics over time culminating in a summary of opportunities for future research. By analyzing and grouping the evidence presented in previous research, this meta-review provides key insights toward future research and managerial implications.

Design/methodology/approach

This meta-review identifies 35 existing GVT-related reviews across 32 publication outlets, providing a longitudinal and cross-disciplinary view of GVT research to date.

Findings

Results of the analysis reveal over time that there has been a largely adopted reconceptualization of the GVT paradigm toward a continuum of virtuality. There has been a shift in the view of the cross-cultural and global components of GVTs toward a recognition that a greater variance of dimensionality exists. Additionally, popular themes across the literature emerge, notably, virtuality, concepts of culture, trust, leadership and communication technology.

Originality/value

As a multidisciplinary GVT-focused meta-review, this study complements previous efforts by taking a tour across this wide topic and is dedicated to those who are researching, teaching, working and managing GVT-related strategies. The reviews selected represent work published across multiple literature streams, providing a comprehensive and forward thinking perspective.

Details

Cross Cultural & Strategic Management, vol. 31 no. 2
Type: Research Article
ISSN: 2059-5794

Keywords

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