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Article
Publication date: 7 October 2019

Ajai Gaur, Koustab Ghosh and Qinqin Zheng

The decision regarding ethics and compliance management (ECM) adoption and its actual implementation is usually deliberated as an important corporate social responsibility (CSR…

Abstract

Purpose

The decision regarding ethics and compliance management (ECM) adoption and its actual implementation is usually deliberated as an important corporate social responsibility (CSR) matter. Building on the strategic choice perspective, this study aims to investigate the forces and mechanisms underlying the link between ECM adoption and its substantial implementation.

Design/methodology/approach

The study is based on survey data of multi-national companies (MNCs) in Asia.

Findings

The authors find that firms adopt ECM initiatives due to the impact of critical field events coupled with institutional mimesis and the salience of risk reduction. Moreover, reinforced by top management support and ethics transgressions, firms are inclined to engage in sincere ECM implementation.

Originality/value

The study examines important antecedents of ECM adoption and implementation in market MNCs. In doing so, it contributes to the broader CSR literature.

Article
Publication date: 30 September 2014

Varinder Kumar Mittal and Kuldip Singh Sangwan

Manufacturing firms consume energy and natural resources in highly unsustainable manner and release huge amounts of green house gases leading to many economic, environmental and

Abstract

Purpose

Manufacturing firms consume energy and natural resources in highly unsustainable manner and release huge amounts of green house gases leading to many economic, environmental and social problems; from local waste disposal to climate change. Consciousness about these issues has lead to a new manufacturing paradigm of environmentally conscious manufacturing (ECM). There exist many social, legislative, policy, economic, internal, and environmental factors which can motivate and/or force industry to adopt ECM. The purpose of this paper is to identify the drivers for ECM, developing a model of these drivers using statistical analysis and testing the model using structural equation modeling (SEM) technique.

Design/methodology/approach

The basic steps of methodology are ECM driver development, survey instrument development, data collection, model proposition, and model validation. The main data analysis approaches are exploratory factor analysis, confirmatory factor analysis, and SEM to develop a model of drivers and validating the same based on the data collected from the manufacturing industry.

Findings

The reliable, valid, and tested model has three types of drivers – internal, policy, and economic. It has been found through hypothesis testing that internal drivers for the implementation of ECM are positively related to policy and economic drivers; and policy drivers are positively related to economy drivers. This research is expected to help government and industry in developing policies and strategies for the successful implementation of ECM.

Practical implications

The novelty of this study is that it provides the relationship among the drivers which can be leveraged by the managers to focus on the root drivers for smooth and effective implementation of ECM.

Originality/value

This paper provides new theoretical insight into the factors motivating the industry to implement ECM systems in the industry with special focus on manufacturing sector of emerging economies.

Details

Journal of Manufacturing Technology Management, vol. 25 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 11 June 2018

Jang B. Singh, Greg Wood, Michael Callaghan, Goran Svensson and Svante Andersson

Codes of ethics have become the mainstay of the ethics programs of corporations. Many studies have explored their contents, but few have examined what makes them effective. This…

2441

Abstract

Purpose

Codes of ethics have become the mainstay of the ethics programs of corporations. Many studies have explored their contents, but few have examined what makes them effective. This international study aims to identify the measures viewed as being important by top executives in determining the worth to their organizations of corporate codes of ethics.

Design/methodology/approach

Data were collected by questionnaires sent to the top 500 companies ranked by revenue operating in the private sectors in Australia, Canada and Sweden. By analyzing the survey results from the top corporate executives in these countries, the research team was able to test for a number of determinants of effectiveness for codes of ethics.

Findings

In a statistically significant model, it was found that four factors related to the internal management of the corporation are positively correlated to executives’ perceptions of the value of their corporate codes of ethics.

Research limitations/implications

Future research may seek to address features of this study that limit its generalizability, as it was conducted on the largest of companies in each country and thus this sample may not reflect the way that business ethics are managed in smaller organizations in those countries.

Originality/value

If executives see particular items as important to their business ethics success, one could postulate that this has arisen from a perception that implementing these measures has been effective for their organizations. This provides guidance to other organizations on what items could enhance the effectiveness of their codes of ethics.

Details

European Business Review, vol. 30 no. 4
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 16 July 2021

Melina Furman, Mariana Luzuriaga, Inés Taylor and María Eugenia Podestá

The study aimed to understand the effect of instructional coaching on teachers' implementation of a science teaching improvement programme and whether it varies in schools of…

Abstract

Purpose

The study aimed to understand the effect of instructional coaching on teachers' implementation of a science teaching improvement programme and whether it varies in schools of different socioeconomic statuses.

Design/methodology/approach

The authors conducted an experimental study. A total of 59 seventh-grade classrooms from a representative sample of public schools from the city of Buenos Aires, Argentina, were provided with research-based science educative curriculum materials (ECM) as resources to improve their teaching. A randomly selected treatment group received additional instructional coaching. Coaches met one-on-one with teachers on a weekly basis, providing pedagogical support to enact the ECM. After a 12-week intervention, the authors analyzed science teaching practices as evidenced in students' notebooks. The authors used a fidelity framework to understand the programme's implementation (with and without coaching), considering its adherence, dosage and quality, and compared how it varied across schools.

Findings

While teachers in both groups used the ECM in their science lessons (i.e. with high adherence), instructional coaching almost tripled science teaching time (i.e. the dosage) but did not increase the quality of implementation (i.e. the percentage of inquiry-based science activities taught). In low socioeconomic status schools, the effect of coaching on dosage was even more intense.

Originality/value

This study provides robust evidence on the impact of instructional coaching on teaching improvement programmes in science in developing countries, an under researched topic. The findings may contribute to developing targeted coaching interventions considering their effectiveness in different school contexts.

Details

International Journal of Mentoring and Coaching in Education, vol. 10 no. 4
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 5 October 2015

Mpho Ngoepe

This paper aims to report the deployment of open source electronic content management software in national government departments in South Africa, with the view to raise awareness…

Abstract

Purpose

This paper aims to report the deployment of open source electronic content management software in national government departments in South Africa, with the view to raise awareness of the free and open source software (FOSS) policy. Many countries including South Africa have developed policies that encourage the deployment of free and open source software (FOSS).

Design/methodology/approach

The paper opted for qualitative data collected through interviews with four chief information officers, five information technology (IT) officials, two records managers from government departments, one archivist from the National Archives of South Africa and one IT official from the State Information Technology Agency; these were selected purposively from national government departments. Furthermore, a free test trial of open source software, Alfresco Community Edition, was conducted for a 30-day period during September 2013. Alfresco was chosen as it is the preferred FOSS in government departments in South Africa.

Findings

The key finding reveals that, in contrast with the FOSS policy, governmental bodies in South Africa preferred proprietary software over FOSS, as only one government department has migrated to FOSS. The reasons cited for the low uptake of open source electronic content management include the perceived lack of support for FOSS or short lifespan support which was confirmed through the trial test, as well as a lack of IT skills by records management practitioners who are responsible for implementation of electronic content management and hidden costs as the internal staff would spend time supporting, tailoring and enhancing the software. It is observed that failure to raise awareness and benefits of the FOSS policy in South Africa will curtail the document into a dull epistle.

Research limitations/implications

Due to the chosen research approach and sampling method, the results were not generalised to the population. It is hoped that the study will stimulate further research interest and raise awareness in government departments with regard to FOSS policy implementation, especially in the area of electronic content management.

Practical implications

The paper shows the difficulty in implementing a policy and putting it into practice without looking into its practical feasibility.

Originality/value

This research attempts to bridge the gap and bring new elements by assessing the level of FOSS adoption in the area of electronic content management which is often ignored by the government and also less researched by scholars.

Details

Journal of Science & Technology Policy Management, vol. 6 no. 3
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 1 April 2001

G.P. Coetzee and R. du Bruyn

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with…

Abstract

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of professional standards is to lay down the minimum requirements to be maintained for acceptable practice. In June 1999, a new formal definition of internal auditing was adopted to address relevant issues with which internal auditing is currently faced. Existing standards, when read in conjunction with the new definition, have deficiencies and these deficiencies have led to the development of new standards for the profession. The purpose of this article is to discuss the limitations of the current standards, to identify the changes incorporated in the new standards, and to evaluate the changes. The article evaluates whether the new standards address the changes in the new definition and highlights the influence of the changes in the standards on the internal auditing profession. The findings are that the new standards are difficult to analyse, especially because the current standards must still be used in conjunction with the new standards, yet the changes successfully address the challenges facing the internal auditing profession.

Details

Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 1 January 2012

Ilias Alexopoulos, Kostas Kounetas and Dimitris Tzelepis

The recent performance literature suggests that policies that enhance corporate environmental performance are more likely to lead to sustainable development, as these strategies…

1152

Abstract

Purpose

The recent performance literature suggests that policies that enhance corporate environmental performance are more likely to lead to sustainable development, as these strategies are connected to superior technical efficiency. This paper aims to investigate the possible link between the environmental performance achieved by Greek listed firms and the level of their technical efficiency, using financial reporting information as a proxy for environmental performance.

Design/methodology/approach

Data extracted from the financial statements of the most polluting firms listed in Athens Stock Exchange were used. An econometric framework based on stochastic frontier analysis was developed to estimate the probable linkage between the level of environmental performance, measured by environmental performance indicators (EPIs), and efficiency.

Findings

The empirical findings reveal that improved environmental performance is a potential source of competitive advantage leading to more efficient processes, improvements in productivity, lower costs of compliance and new market opportunities.

Research limitations/implications

This research was based on corporate financial data coming from the firms listed in Athens Stock Exchange whose activities can be considered as environmentally harmful.

Practical implications

From the stock market investor's perspective, the combination of financial and environmental information can lead to decisions with prosper future growth, whereas regulating authorities and managers can adopt useful policies for sustainable development.

Originality/value

In this paper content analysis approach was used on financial and environmental reporting data to measure the level of corporate environmental performance. To the best of the authors' knowledge, this is the first study conducted with Greek firm level data that explores the relationship between EPIs and productivity, an issue which has not been lucidly investigated in the academic literature.

Details

International Journal of Productivity and Performance Management, vol. 61 no. 1
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 28 October 2000

Sime Curkovic and Robert Landeros

This study develops an integrated theory about how Total Quality Management (TQM) based capabilities can be leveraged for Environmentally Responsible Manufacturing (ERM). It…

174

Abstract

This study develops an integrated theory about how Total Quality Management (TQM) based capabilities can be leveraged for Environmentally Responsible Manufacturing (ERM). It suggests that efforts should be coordinated to take advantage of the potential synergies between TQM and ERM. The means for capturing these synergies might be accomplished by using the Malcolm Baldrige National Quality Award (MBNQA) framework. The MBNQA framework was adapted to address environmental issues and it was shown that the framework can be used as a basis for an integrative definition of ERM. This adaptation of the MBNQA framework suggests that there is an environmental version of the MBNQA framework and that quality principles can be seamlessly integrated into the practice of managing environmental issues. However, an empirical examination of the linkage between TQM and ERM remains untested. The findings of this study provide an important foundation for accomplishing this goal.

Details

American Journal of Business, vol. 15 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 17 May 2021

Annisa Fithria, Mahfud Sholihin, Usman Arief and Arif Anindita

This study aims to analyse the relationship between management ownership and the performance of Islamic microfinance institutions (MFIs) using panel data from Indonesian Islamic…

Abstract

Purpose

This study aims to analyse the relationship between management ownership and the performance of Islamic microfinance institutions (MFIs) using panel data from Indonesian Islamic rural banks (Bank Pembiayaan Rakyat Syariah [BPRS]).

Design/methodology/approach

This study uses unbalanced quarterly panel data from BPRS during the period from 2011 to 2016. Performance, as the dependent variable in this study, is analysed based on three sets of measures, namely, profitability, efficiency and the financing risk. Management ownership, as the independent variable in this study, is represented by ownership by the board of directors (BOD), the board of commissioners (BOC) and the sharia supervisory boards (SSB).

Findings

The results show that ownership by the BOD and BOC does not have a significant relationship with profitability and efficiency. However, the BOD ownership has a negative relationship with the financing risk and vice versa for the BOC ownership. Additionally, the study reveals that ownership by the SSB plays a positive and significant role in increasing the profitability and efficiency but does not have a significant impact on the financing risk.

Originality/value

This is one of the first studies to provide empirical results regarding the relationship between management (BOD, BOC and SSB) ownership and the performance of BPRS. The finding reveals that ownership by the SSB is very important to increase the profitability and efficiency of the BPRS.

Contribution to Impact

This study fills the gap in the literature about Islamic MFIs in Indonesia, especially the BPRS. This research also provides an insight into corporate governance practices and Islamic MFIs’ performance using BPRS data. The findings provide useful information for policy makers and regulators.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 5
Type: Research Article
ISSN: 1753-8394

Keywords

Abstract

Details

Primary Teachers, Inspection and the Silencing of the Ethic of Care
Type: Book
ISBN: 978-1-78756-892-1

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