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Book part
Publication date: 28 September 2015

Md Shah Azam

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and…

Abstract

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

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E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

Keywords

Book part
Publication date: 11 August 2014

Tatu Vanhanen

Purpose – The purpose of this chapter is to show that because the evolutionary roots of many kinds of phenotypic social phenomena can be partly traced to genotypic factors, it…

Abstract

Purpose – The purpose of this chapter is to show that because the evolutionary roots of many kinds of phenotypic social phenomena can be partly traced to genotypic factors, it would be useful for social sciences to adopt a socio-biological research formula, which combines the impacts of genotypic and environmental explanatory factors.

Design/methodology/approach – The exclusion of evolutionary factors from social sciences and some previous studies using evolutionary factors is first reviewed, after which a socio-biological research formula (y=(a+b)+x) is introduced. It is hypothesized that national IQ as an important genotypic factor explains a significant part of the global variation in all kinds of phenotypic social phenomena. The hypothesis is tested and the use of the socio-biological research formula is illustrated by studies of democratization (ID-10) and human development (HDI-11).

Findings – The results of correlation analysis support the hypothesis on the evolutionary variable’s (national IQ) universal explanatory power. National IQ explains 33 percent of the variation in ID-10 and 68 percent of the variation in HDI-11. Environmental variables increase significantly the explained part of variation in a dependent variable in the case of ID-10 but less in the case of HDI-11.

Practical implications – Because it is evident that national IQ as an evolutionary variable explains a significant part of the variation in all kinds of phenotypic social phenomena, it would be sensible for social sciences to adopt the suggested socio-biological research formula based on the idea that intelligence constitutes an important common explanatory factor.

Originality/value – The suggested socio-biological research formula provides for the social sciences a common theoretical starting point to study many kinds of social problems.

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The world of biology and politics: Organization and research areas
Type: Book
ISBN: 978-1-78190-728-3

Keywords

Abstract

Details

A Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

Book part
Publication date: 22 August 2017

Qing Ye and Aaron Tkaczynski

An increasing number of environmental threats towards tourism landmarks have significantly raised public concerns about tourists being environmentally responsible. Negative…

Abstract

An increasing number of environmental threats towards tourism landmarks have significantly raised public concerns about tourists being environmentally responsible. Negative ecological consequences from tourism-related activities have triggered the growing usage of environmental-focused events such as Earth Hour as a means to promote pro-environmental behaviour. Despite their size, increasing holiday behaviour and their marketplace dominance within the next decade, students’ environmental beliefs and their interest in participating in environmental-focused events such as Earth Hour is relatively unknown. This academic limitation and potential theoretical and practical implications provide the impetus for this study. Based on a sample of 410 students, three environment belief factors of students were determined. Further, students’ concerns for the environment were derived from the environmental vulnerability factor. Students’ beliefs do not directly impact their decision to participate in environmental-focused events or their awareness of the theme of Earth Hour. However, environment vulnerability influenced students’ intention to participate in future Earth Hour events. Recommendations are made, while future research opportunities are also outlined.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-78743-488-2

Keywords

Book part
Publication date: 28 March 2022

Babajide Oyewo, Vincent Tawiah and Abdulrasheed Zakari

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030…

Abstract

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030. Whilst the SDGs appear general, broad and far-reaching, the sustainable development agenda (SDA) impliedly places responsibilities on member nations to evolve strategies that will ensure the achievement of the SDGs in their respective countries in accordance with national circumstances and peculiar challenges. This brings to bear the need to consider measures to translate the SDGs to realities, especially in developing countries. We use a structured questionnaire to collect data on the application of SAP from publicly listed manufacturing companies in Nigeria. Secondary data on economic performance were obtained from the annual reports of companies for 5 years (2014–2018). Structural Equation Modelling and Mann-Whitney test were applied to analyse data. Result suggests that whilst the implementation level of SAP by companies is generally moderate, internalities/‘pull factors’ such as market orientation and deliberate strategy formulation significantly determine the sophistication level of SAP. The insignificant effect of the externalities/‘push factors’ (i.e. environmental uncertainty, structure of ownership and control, and intensity of competition) on SAP suggests that external pressure on companies to implement sustainability initiatives is weak. We also find that extensive usage of SAP can sustain economic performance in the long run. The chapter provides empirical evidence that manufacturing companies extensively implementing SATs can sustain economic performance and would likely have enough economic resources to implement some initiatives that are fundamental to the actualisation of the SDGs 2030. The chapter contributes to the sparse literature on sustainability practice in developing countries, and incrementally adds to knowledge on the factors driving SAP in a jurisdiction characterised by lax regulatory framework and weak institutional apparatus on sustainability. As evident in our findings, SAP engenders sustainable economic performance.

Abstract

Details

Environmental Security in Greece
Type: Book
ISBN: 978-1-80071-360-4

Book part
Publication date: 19 May 2010

Stephanie M. Weidman, Anthony P. Curatola and Frank Linnehan

There is ample evidence that many firms do not fully disclose environmental liabilities. Since it is likely that full disclosure of these liabilities may lead to greater…

Abstract

There is ample evidence that many firms do not fully disclose environmental liabilities. Since it is likely that full disclosure of these liabilities may lead to greater accountability by a firm, it is important to identify factors related to the treatment and disclosure of these specific liabilities. This study reports on factors found to be related to the intentions of 263 financial executives to accrue and disclose environmental liabilities based on scenarios developed for this research. Using the Theory of Planned Behavior, we find that intentions to accrue and disclose environmental liabilities are positively related to an executive's attitudes, subjective norms, perceived behavioral control, and sense of obligation. We also provide evidence that the magnitude of the environmental and financial consequences has a positive, significant relation to these intentions and find that financial executives from privately held companies are less likely to accrue and disclose environmental liabilities than those from companies that are publicly traded. These findings suggest that encouraging positive attitudes toward environmental accruals and disclosures, enhancing the behavioral control of financial executives over the accrual decision, and heightening their moral obligation to disclosure these liabilities may lead to better accounting treatment and transparency of environmental matters.

Details

Ethics, Equity, and Regulation
Type: Book
ISBN: 978-1-84950-729-5

Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

Keywords

Book part
Publication date: 27 January 2014

Ionel-Alin Ienciu

The purpose of this chapter is to contribute to the understanding of environmental reporting differences in the case of Romanian entities. In order to achieve this purpose, we…

Abstract

Purpose

The purpose of this chapter is to contribute to the understanding of environmental reporting differences in the case of Romanian entities. In order to achieve this purpose, we analyze environmental reporting differences for Romanian listed companies using legitimacy theory as a theoretical background.

Design/methodology/approach

We conduct a quantitative research on the Romanian entities listed on the Bucharest Stock Exchange (BSE).

Findings

The quality and quantity of environmental information reported by Romanian company still suffer from irrelevancy and incompleteness. The factors explaining the variation of environmental reporting in the case of Romanian listed companies are the export sales percentage, the BSE category, and size of the company, which demonstrate that larger companies tend to disclose more environmental information to respond to the pressure and to maintain their legitimacy.

Research limitations/implications

The present study uses the content analysis as a research technique of 64 annual reports of Romania listed entities on the BSE. In this regard, a limitation of the study can be the sample size that can be extended and also the content analysis that can be considered subjective.

Practical and social implications

The chapter is of interest to anyone involved in the process of environmental disclosure, either as entity or other stakeholders.

Originality/value

The chapter supplements previous studies regarding environmental disclosure and the theories or factors that can explain environmental reporting differences.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Book part
Publication date: 17 December 2003

Michael W Hansen

The literature on foreign direct investment (FDI) and the environment has paid little attention to the role of home country factors in shaping the global practices of…

Abstract

The literature on foreign direct investment (FDI) and the environment has paid little attention to the role of home country factors in shaping the global practices of multinational enterprises (MNEs). By analyzing the interface between FDI and the environment from a Danish perspective, this chapter seeks to cast light on this issue. Denmark is a small, highly open economy dominated by small and medium-sized enterprises servicing specialized niche markets for consumer products or large industrial customers. What makes the case of Danish FDI in developing countries interesting from an environmental perspective is that environmental issues for the past three decades have had an exceptionally strong position on the Danish political agenda and have earned Danish environmental regulation a reputation as among the toughest in the world. The question is whether and how this strong environmental home base has spilled over into the environmental practices of Danish MNEs in developing countries. The chapter describes how the issue of corporate environmental responsibility in developing countries reached the Danish agenda with great force in the late 1990s, embroiling a number of Danish MNEs in damaging public battles. The chapter then moves on to review the – embryonic – literature on environmental practices of Danish MNEs. The chapter concludes by discussing whether and how the environmental practices of Danish MNEs may be traced back to distinct aspects of the Danish home country context.

Details

Multinationals, Environment and Global Competition
Type: Book
ISBN: 978-1-84950-179-8

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