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1 – 10 of 385
Open Access
Article
Publication date: 11 August 2022

Krishna Chauhan, Antti Peltokorpi, Rita Lavikka and Olli Seppänen

Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on…

2674

Abstract

Purpose

Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on personal preferences and the evaluation of direct costs. Researchers and practitioners have debated appropriate measurement systems for evaluating the impacts of prefabricated products and for comparing them with conventional on-site construction practices. The more advanced, cost–benefit approach to evaluating prefabricated products often inspires controversy because it may generate inaccurate results when converting non-monetary effects into costs. As prefabrication may affect multiple organisations and product subsystems, the method used to decide on production methods should consider multiple direct and indirect impacts, including nonmonetary ones. Thus, this study aims to develop a multi-criteria method to evaluate both the monetary and non-monetary impacts of prefabrication solutions to facilitate decision-making on whether to use prefabricated products.

Design/methodology/approach

Drawing upon a literature review, this research suggests a multi-criteria method that combines the choosing-by-advantage approach with a cost–benefit analysis. The method was presented for validation in focus group discussions and tested in a case involving a prefabricated bathroom.

Findings

The analysis indicates that the method helps a project’s stakeholders communicate about the relative merits of prefabrication and conventional construction while facilitating the final decision of whether to use prefabrication.

Originality/value

This research contributes a method of evaluating the monetary and non-monetary impacts of prefabricated products. The research underlines the need to evaluate the diverse benefits and sacrifices that stakeholder face when considering production methods in construction.

Open Access
Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

1046

Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

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

Keywords

Article
Publication date: 18 September 2024

Elham Yousefi, Alireza Ahmadian Fard Fini and Santhosh Loganathan

This study aims to develop a production-oriented approach for optimal mass-customisation of floor panel layouts in cross-laminated timber (CLT) buildings. The study enables…

Abstract

Purpose

This study aims to develop a production-oriented approach for optimal mass-customisation of floor panel layouts in cross-laminated timber (CLT) buildings. The study enables meeting building clients’ unique floor plan requirements at an optimal cost and simultaneously enhances manufacturers’ profit by minimising material and manufacturing process waste.

Design/methodology/approach

The present research uses a hybrid approach consisting of field data collection, mathematical modelling, development of a Genetic Algorithm (GA) and scenario analysis. Field data includes engineered timber production information, design data and building code requirements. The study adopts the Flexible Demand Assignment (FDA) technique to formulate a mathematical model for optimising the design of mass timber buildings and employs GA to identify optimal production solutions. Scenario analysis is performed to validate model outputs.

Findings

The proposed model successfully determines the load-bearing wall placement and building spans and specifications of floor panels that result in optimal production efficiency and the desired architectural layout. The results indicate that buildings made of a single category of thickness of panels but customised in various lengths to suit building layout are the most profitable scenario for CLT manufacturers and are a cost-effective option for clients.

Originality/value

The originality of the present study lies in its mathematical and model-driven approach towards implementing mass customisation in multi-storey buildings. The proposed model has been developed and validated based on a comprehensive set of real-world data and constraints.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 17 September 2024

Mohammad Belayet Hossain and Muhammad Abdullah Fazi

Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the…

Abstract

Purpose

Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry.

Design/methodology/approach

In this study, qualitative and analytical methods has been used to analyze legal frameworks related to labor rights in Bangladesh and BITs.

Findings

The findings indicate a need to strengthen the current legal framework to better protect workers' rights in Bangladesh. The study also provides recommendations for the relevant authorities to improve the existing laws.

Originality/value

Novel idea critically evaluating the Bangladeshi legal framework in the context of foreign direct investment and implications for worker's rights.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 17 September 2024

Jun Zhang and Ting Pan

This study aims to explore the spatial impact of an increase in the minimum wage on the labor productivity of star-rated hotels in China.

Abstract

Purpose

This study aims to explore the spatial impact of an increase in the minimum wage on the labor productivity of star-rated hotels in China.

Design/methodology/approach

The impact is analyzed by using the dynamic spatial Durbin model.

Findings

The authors find a U-shaped link between the increase in minimum wage and labor productivity of star-rated hotels. The long-term impact of a minimum wage increase has a greater influence on labor productivity than its short-term effects. While there is no notable spatial spillover impact observed in the sample of 31 provinces in China, the authors do identify a spatial spillover effect of the minimum wage rises on the labor productivity of star-rated hotels in the central area. Furthermore, they observe heterogeneity across China. The eastern and western regions exhibit a U-shaped relationship, whereas the central region exhibits an inverted U-shaped relationship.

Practical implications

The findings of this study allow government agencies to get a more comprehensive comprehension of the actual consequences of minimum wage hikes on the tourism and hospitality sector, thereby establishing a solid basis for them to develop appropriate policies. Moreover, it offers a variety of suggestions aimed at enhancing the quality and efficiency of hotel management.

Originality/value

Research on the effects of minimum wage standards is scant in the hospitality industry. Based on human capital investment theory, this study examines the effect of the minimum wage standard hikes on labor productivity of star-rated hotels from the spatial perspective, filling the existing research gap.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 15 August 2023

Evelyne Vanpoucke and Robert D. Klassen

Forced labour is one of the most exploitative practices in supply chains, generating serious human right abuses. The authors seek to understand how relationships for reducing…

Abstract

Purpose

Forced labour is one of the most exploitative practices in supply chains, generating serious human right abuses. The authors seek to understand how relationships for reducing forced labour are influenced by institutional logics. The emerging supply chain efforts of social enterprises offer particularly intriguing approaches, as their social mission can spur creative new approaches and reshape widely adopted management practices.

Design/methodology/approach

The authors study supplier relationships in the smartphone industry and compare the evolving practices of two cases: the first, a growing novel social enterprise; and the second, a high-profile commercial firm that has adopted a progressive role in combating forced labour.

Findings

The underlying institutional logic influenced each firm's willingness to act beyond its direct suppliers and to collaborate in flexible ways that create systematic change. Moreover, while both focal firms had clear, well-documented procedures related to forced labour, the integration, rather than decoupling, of forced labour and general supply chain policies provided a more effective way to reduce the risks of forced labour in social enterprises.

Research limitations/implications

As authors’ comparative case study approach may lack generalizability, future research is needed to broadly test their propositions.

Practical implications

The paper identifies preconditions in terms of institutional logics to successfully reduce the risk of forced labour in supply chains.

Originality/value

This paper discusses how social enterprises can provide a learning laboratory that enables commercial firms to identify options for supplier relationship improvement.

Details

International Journal of Operations & Production Management, vol. 44 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 12 July 2024

Osama Habbal, Ahmad Farhat, Reem Khalil and Christopher Pannier

The purpose of this study is to assess a novel method for creating tangible three-dimensional (3D) morphologies (scaled models) of neuronal reconstructions and to evaluate its…

Abstract

Purpose

The purpose of this study is to assess a novel method for creating tangible three-dimensional (3D) morphologies (scaled models) of neuronal reconstructions and to evaluate its cost-effectiveness, accessibility and applicability through a classroom survey. The study addresses the challenge of accurately representing intricate and diverse dendritic structures of neurons in scaled models for educational purposes.

Design/methodology/approach

The method involves converting neuronal reconstructions from the NeuromorphoVis repository into 3D-printable mold files. An operator prints these molds using a consumer-grade desktop 3D printer with water-soluble polyvinyl alcohol filament. The molds are then filled with casting materials like polyurethane or silicone rubber, before the mold is dissolved. We tested our method on various neuron morphologies, assessing the method’s effectiveness, labor, processing times and costs. Additionally, university biology students compared our 3D-printed neuron models with commercially produced counterparts through a survey, evaluating them based on their direct experience with both models.

Findings

An operator can produce a neuron morphology’s initial 3D replica in about an hour of labor, excluding a one- to three-day curing period, while subsequent copies require around 30 min each. Our method provides an affordable approach to crafting tangible 3D neuron representations, presenting a viable alternative to direct 3D printing with varied material options ensuring both flexibility and durability. The created models accurately replicate the fidelity and intricacy of original computer aided design (CAD) files, making them ideal for tactile use in neuroscience education.

Originality/value

The development of data processing and cost-effective casting method for this application is novel. Compared to a previous study, this method leverages lower-cost fused filament fabrication 3D printing to create accurate physical 3D representations of neurons. By using readily available materials and a consumer-grade 3D printer, the research addresses the high cost associated with alternative direct 3D printing techniques to produce such intricate and robust models. Furthermore, the paper demonstrates the practicality of these 3D neuron models for educational purposes, making a valuable contribution to the field of neuroscience education.

Book part
Publication date: 26 September 2024

Samantha A. Conroy and John W. Morton

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation…

Abstract

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

Open Access
Article
Publication date: 1 April 2024

Ying Miao, Yue Shi and Hao Jing

This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in…

1363

Abstract

Purpose

This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.

Design/methodology/approach

The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.

Findings

The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.

Originality/value

This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.

1 – 10 of 385