Search results

1 – 10 of over 7000
Open Access
Article
Publication date: 8 February 2023

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors…

3272

Abstract

Purpose

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.

Design/methodology/approach

The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.

Findings

The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.

Practical implications

The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.

Social implications

This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.

Originality/value

This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 27 February 2023

Emilia Filippi, Loris Gaio and Marco Zamarian

This study aims to analyze how the interplay between hard and soft elements of total quality management (TQM) produces the conditions for sustaining success in the quest for…

1159

Abstract

Purpose

This study aims to analyze how the interplay between hard and soft elements of total quality management (TQM) produces the conditions for sustaining success in the quest for quality.

Design/methodology/approach

A qualitative analysis (Gioia method) was carried out on an original dataset collected through both direct and indirect methods (i.e. archival sources, interviews and observations) to generate a new interpretive framework.

Findings

The interpretative framework identifies four categories of elements: trigger elements create the starting conditions for a quality virtuous cycle; benchmarking tools set the standards of performance; improvement tools enable exploration of the space of possible alternative practices and finally, catalytic forces allow the institutionalization of effective techniques discovered in this search process into new standards.

Research limitations/implications

The findings the authors present in this paper are derived by a single case study, limiting the generalizability of our results in other settings.

Practical implications

This study has three implications: first, the design of trigger elements is critical for the success of any TQM initiative; second, the interplay of improvement and benchmarking tools at several levels should be coherent and third, to exploit the potential of TQM, efforts should be devoted to the dissemination of new effective practices by means of catalyzing elements.

Originality/value

The model provides a more specific understanding of the nature and purpose of the hard and soft elements of TQM and the dynamic interaction between the two classes of elements over time.

Details

The TQM Journal, vol. 36 no. 3
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 5 August 2021

Axel Georg Zehendner, Philipp C. Sauer, Patrick Schöpflin, Anni-Kaisa Kähkönen and Stefan Seuring

Managing supply chains (SCs) for sustainability often results in conflicting demands, which can be conceptualized as sustainability tensions. This paper studies sustainability…

3713

Abstract

Purpose

Managing supply chains (SCs) for sustainability often results in conflicting demands, which can be conceptualized as sustainability tensions. This paper studies sustainability tensions in electronics SC contexts and the related management responses by applying a paradox perspective.

Design/methodology/approach

A single case study on the electronics SC is conducted with companies and third-party organizations as embedded units of analysis, using semi-structured interviews that are triangulated with publicly available data.

Findings

The study identifies tension elements (learning, belonging, organizing and economic performing) conflicting with general social–ecological objectives in the electronics SC. The results indicate a hierarchal structure among the sustainability tensions in SC contexts. The management responses of contextualization and resolution are assigned to the identified tensions.

Practical implications

Framing social–ecological objectives with their conflicting elements as paradoxical tensions enables organizations and SCs to develop better strategies for responding to complex sustainability issues in SC contexts.

Originality/value

The study contributes toward filling the gap on paradoxical sustainability tensions in SCs. Empirical insights are gained from different actors in the electronics SC. The level of emergence and interconnectedness of sustainability tensions in a larger SC context is explored through an outside-in perspective.

Open Access
Article
Publication date: 20 November 2020

Emmanuel Arhin, Raymond Webrah Kazapoe and Fulera Salami

The purpose of this study was to define and outline areas prone to disease causing elements by analyzing the spatial distribution and concentration of toxic and essential elements

Abstract

Purpose

The purpose of this study was to define and outline areas prone to disease causing elements by analyzing the spatial distribution and concentration of toxic and essential elements in a section of the Voltaian sedimentary basin.

Design/methodology/approach

A total of 2,668 soil samples were analysed by the inductively coupled plasma mass spectrometry technique and were re-appraised by comparing with baseline values of elements accepted globally to be in soils. The concentrations of arsenic (As), chromium (Cr), iron (Fe) and magnesium (Mg) were evaluated. Factor analysis, hierarchical cluster analysis and principal component analysis multivariate techniques were used to identify the source patterns of the elements in the soils. The Getis-Ord Gi method was used to generate the optimised maps for these selected elements. These maps spatially defined and outlined high value clusters which imply potential pollution or areas with high background values (hotspots), whereas the low value clusters imply areas with low background values (cold-spots).

Findings

The multivariate analysis supports a dominant geogenic source of these heavy elements with obvious influences from variably metamorphosed mafic–ultramafic rocks known to have contributed to the deposition of sediments in the basin. The hotspots for As were located around Nalerigu and to the east of Nawchugu. A Cr hotspot was located to the east of Nawchugu with Cr cold-spots located within Nalerigu and Yunyuo. Fe hotspots were observed to the south of Nalerigu and the east of Nawchugu with Fe cold-spots around Yunyuo, Bongo-Da and Nagbo. The spatial maps demonstrated the presence of toxic and deficient areas of all the selected elements used in the investigation. Therefore, it suggested the likely health implications depending on the exposed elements, their pathways and recommended the usefulness of using the results displayed in the spatial maps to guide in devising appropriate remediation techniques.

Originality/value

This paper fulfils an identified need to study the distribution of elements and the possible effects it may have on the health and livelihoods of those residing in these areas.

Details

Ecofeminism and Climate Change, vol. 2 no. 1
Type: Research Article
ISSN: 2633-4062

Keywords

Open Access
Article
Publication date: 28 June 2022

Sahar Jawad, Ann Ledwith and Rashid Khan

There is growing recognition that effective project control systems (PCS) are critical to the success of projects. The relationship between the individual elements of PCS and…

1610

Abstract

Purpose

There is growing recognition that effective project control systems (PCS) are critical to the success of projects. The relationship between the individual elements of PCS and successfully achieving project objectives has yet to be explored. This research investigates the enablers and barriers that influence the elements of PCS success and drive project objectives.

Design/methodology/approach

This study adopts a mixed approach of descriptive analysis and regression models to explore the impact of six PCS elements on project outcomes. Petroleum and chemical projects in Saudi Arabia were selected as a case study to validate the research model.

Findings

Data from a survey of 400 project managers in Saudi’s petroleum and chemical industry reveal that successful PCS are the key to achieving all project outcomes, but they are particularly critical for meeting project cost objectives. Project Governance was identified as the most important of the six PCS elements for meeting project objectives. A lack of standard processes emerged as the most significant barrier to achieving effective project governance, while having skilled and experienced project team members was the most significant enabler for implementing earned value.

Practical implications

The study offers a direction for implementing and developing PCS as a strategic tool and focuses on the PCS elements that can improve project outcomes.

Originality/value

This research contributes to project management knowledge and differs from previous attempts in two ways. Firstly, it investigates the elements of PCS that are critical to achieving project scope, schedule and cost objectives; secondly, enablers and barriers of PCS success are examined to see how they influence each element independently.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 6 March 2017

Zhiyuan Zeng, Jian Tang and Tianmei Wang

The purpose of this paper is to study the participation behaviors in the context of crowdsourcing projects from the perspective of gamification.

5142

Abstract

Purpose

The purpose of this paper is to study the participation behaviors in the context of crowdsourcing projects from the perspective of gamification.

Design/methodology/approach

This paper first proposed a model to depict the effect of four categories of game elements on three types of motivation based upon several motivation theories, which may, in turn, influence user participation. Then, 5 × 2 between-subject Web experiments were designed for collecting data and validating this model.

Findings

Game elements which provide participants with rewards and recognitions or remind participants of the completion progress of their tasks may positively influence the extrinsic motivation, whereas game elements which can help create a fantasy scene may strengthen intrinsic motivation. Besides, recognition-kind and progress-kind game elements may trigger the internalization of extrinsic motivation. In addition, when a task is of high complexity, the effects from game elements on extrinsic motivation and intrinsic motivation will be less prominent, whereas the internalization of extrinsic motivation may benefit from the increase of task complexity.

Originality/value

This study may uncover the motivation mechanism of several different kinds of game elements, which may help to find which game elements are more effective in enhancing engagement and participation in crowdsourcing projects. Besides, as task complexity is used as a moderator, one may be able to identify whether task complexity is able to influence the effects from game elements on motivations. Last, but not the least, this study will indicate the interrelationship between game elements, individual motivation and user participation, which can be adapted by other scholars.

Details

International Journal of Crowd Science, vol. 1 no. 1
Type: Research Article
ISSN: 2398-7294

Keywords

Open Access
Article
Publication date: 27 September 2021

Per Echeverri

Contemporary service and marketing research on value co-creation and value co-destruction assume a one-dimensional view on value, ranging from positive value co-creation…

1707

Abstract

Purpose

Contemporary service and marketing research on value co-creation and value co-destruction assume a one-dimensional view on value, ranging from positive value co-creation, alignment and high value to negative value co-destruction, misalignment and low value. This limitation has recently led researchers to conceptually develop more dynamic spatial-temporal models of how value is formed during the interaction, e.g. in terms of different relationships between practice elements (procedures, understandings and engagements) both within and between actors in “value formation spaces”. However, much of this research awaits validation and is in need of more details. This study aims to address this limitation with the purpose of detailing how and why the mechanisms in such spaces are formed.

Design/methodology/approach

Two different and interlinked typologies were analytically derived from previous research and applied on ethnographically-inspired multi-perspective empirical data from a service combining health care and transport service ecosystems, using a combination of interviews, observations and service design methodologies. The design in combination with a practice theory perspective was used to articulate crucial aspects related to understanding the dynamics of value co-formation for elaborative and illustrative purposes.

Findings

The study contributes to service theory by conceptualizing as follows: a typology consisting of nine different configurations of practice elements (within and between such elements) and eight possible directions that value formation can take, suggesting a theory that explains value co-creation, value co-destruction and mixed cases.

Research limitations/implications

Although the findings have been developed in a specific empirical context, they articulate a conceptualization applicable to many other service and marketing value co-formation settings.

Practical implications

The typologies are conceptual tools to be used in identifying and measuring the alignment/misalignment of practice elements in complex organizations. The empirical findings uncover service problems faced by disabled customers.

Originality/value

The suggested typologies can guide research and practitioners in understanding and analysing value co-formation mechanisms in complex service settings.

Open Access
Article
Publication date: 14 May 2020

Paula Bitrián, Isabel Buil and Sara Catalán

Gamification is a tool with great potential to motivate individuals to increase their physical activity. That is why sport apps for mobile devices, such as Nike+ or Strava, have…

12069

Abstract

Purpose

Gamification is a tool with great potential to motivate individuals to increase their physical activity. That is why sport apps for mobile devices, such as Nike+ or Strava, have integrated game elements. There is, however, little evidence of gamification's effectiveness in this field. Therefore, the aim of the present study is to analyze the impact of game elements included in gamified sports' apps on the satisfaction of basic psychological needs (i.e. competence, autonomy and relatedness). Similarly, the research analyzes the impact of these needs on autonomous motivation.

Design/methodology/approach

To achieve these goals, data were collected from users of gamified sport apps, using an online questionnaire. The data were analyzed using partial least squares structural equation modeling.

Findings

The results showed that interaction in the app with achievement-related game elements satisfied the needs for competence, autonomy and relatedness; social-related elements satisfied the need for relatedness; and immersion-related elements satisfied the needs for competence and autonomy. Similarly, satisfaction of the needs for autonomy and relatedness while using the app is crucial to experience autonomous motivation.

Practical implications

The findings of this study provide guidelines for practitioners and app developers.

Originality/value

Based on self-determination theory, the paper provides new insights into the relationship between game elements included in sport apps and individuals' basic psychological needs and motivation.

目的

遊戲化在推動人們增加其體力活動方面是有極大潛能的。因此,設於流動通訊設施的運動應用程式如耐克(Nike)及Strava等都結合了遊戲的元素。唯遊戲化在這領域的功效方面的證明並不多。因此,本研究的目的,在於分析遊戲化運動應用程式內的遊戲元素,對滿足基本心理需要的影響 (即是說,能力水平、自主及關聯性)。同樣地,本研究分析這些需要對自主積極性的影響。

研究設計/方法/理念

要達到這些目標,數據以一項網上問卷調查方法取自遊戲化運動應用程式的使用者。數據並以偏最小二乘結構方程模型進行分析。

研究結果

研究結果顯示、在帶有成就相關的遊戲元素的應用程式內的互動滿足了能力水平、自主和關聯性的需要; 與社交有關的元素滿足了關聯性的需要,而與沉浸相關的元素則滿足了能力水平和自主的需要。同樣地,使用應用程式時,要能體驗自主動機、關鍵在於自主及相關性的需要得到滿足。

實務方面的含意

本研究結果為執業者及應用程式開發商提供了指引。

研究的原創性/價值

以自決理論為基礎,本研究為運動應用程式包含的遊戲元素與個人的基本心理需要和動機之間的關係提供新的見解。

Details

European Journal of Management and Business Economics, vol. 29 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 27 March 2018

Jamie Stone and Shahin Rahimifard

Resilience in agri-food supply chains (AFSCs) is an area of significant importance due to growing supply chain volatility. While the majority of research exploring supply chain…

24239

Abstract

Purpose

Resilience in agri-food supply chains (AFSCs) is an area of significant importance due to growing supply chain volatility. While the majority of research exploring supply chain resilience has originated from a supply chain management perspective, many other disciplines (such as environmental systems science and the social sciences) have also explored the topic. As complex social, economic and environmental constructs, the priority of resilience in AFSCs goes far beyond the company specific focus of supply chain management works and would conceivably benefit from including more diverse academic disciplines. However, this is hindered by inconsistencies in terminology and the conceptual components of resilience across different disciplines. The purpose of this study is to use a systematic literature review to identify which multidisciplinary aspects of resilience are applicable to AFSCs and to generate a novel AFSC resilience framework.

Design/methodology/approach

This paper uses a structured and multidisciplinary review of 137 articles in the resilience literature followed by critical analysis and synthesis of findings to generate new knowledge in the form of a novel AFSC resilience framework.

Findings

Findings indicate that the complexity of AFSCs and subsequent exposure to almost constant external interference means that disruptions cannot be seen as a one-off event; thus, resilience must concern the ability to not only maintain core function but also adapt to changing conditions.

Practical implications

A number of resilience elements can be used to enhance resilience, but their selection and implementation must be carefully matched to relevant phases of disruption and assessed on their broader supply chain impacts. In particular, the focus must be on overall impact on the ability of the supply chain as a whole to provide food security rather than to boost individual company performance.

Originality/value

The research novelty lies in the utilisation of wider understandings of resilience from various research fields to propose a rigorous and food-specific resilience framework with end consumer food security as its main focus.

Details

Supply Chain Management: An International Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 25 January 2022

Babatunde Fatai Ogunbayo, Clinton Ohis Aigbavboa, Wellington Didibhuku Thwala and Opeoluwa Israel Akinradewo

A maintenance budget is an element of maintenance management (MM) that deals with financial planning for maintenance operations and execution within a maintenance organisation…

1603

Abstract

Purpose

A maintenance budget is an element of maintenance management (MM) that deals with financial planning for maintenance operations and execution within a maintenance organisation. Developed countries have standardised MM structures which guides maintenance activities. This, however, cannot be said of developing countries, as there are few or no MM standards adopted. Given this contextual setting, the study aims to validate the relevance of maintenance budget (MB) elements utilised in developed countries for developing countries – using Nigeria as a case study exemplar. Also, the study further examines the effectiveness of the validated maintenance budget elements.

Design/methodology/approach

The research adopts qualitative techniques and employs the Delphi survey to collect and analyse primary data from an operational perception through structured questionnaires to solicit views from panellists on the subject being assessed. A relative importance index (RII) was used in measuring consensus for the Delphi study outcomes, while a Cronbach Alpha test was carried out on all the MB elements to determine their level of reliability.

Findings

The key finding from the study reveals that of the 21 elements that influence the implementation of MB, 10 elements have a very high influence on the MM of buildings (VHI: 9.00–10.00), 5 elements had a high influence (HI: 7.00–8.99) and 6 other elements scored medium impact (MI: 5.00–6.99). The elements of MB that recorded very high influence on prompt MM effectiveness include MB implementation, corruption-free maintenance process, reduction in maintenance expenditure, maintenance financial plan, cost implication of maintained asset, cash flow indexing, prioritisation of maintenance financing, maintenance funding, incorporation of financial indicators and audit of operational maintenance cost.

Practical implications

On a practical note, these elements will guide the built environment professionals in organising maintenance activities to best use limited resources.

Originality/value

Cumulatively, the research presented shows that these elements are similar to those of other countries. Effective MM of buildings is assured when these elements are integral to developing a MB.

Details

Built Environment Project and Asset Management, vol. 12 no. 4
Type: Research Article
ISSN: 2044-124X

Keywords

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