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The purpose of this article was to evaluate the causal influence of Lean management practices on knowledge waste within the context of higher education institutions (HEIs). The peculiarities of knowledge impress upon organizations the need to think about reducing knowledge waste as a crucial practice. The Lean philosophy and practices therefore stand out as an appropriate management perspective, particularly given Lean's focus on waste elimination. However, little is known about the influence of Lean practices on reducing knowledge waste.

A quantitative research instrument was distributed to professors and technical and administrative staff across three types of HEI in the State of Rio Grande do Sul, Brazil. The validated and pretested survey was circulated to the target population via an online method to explore eight constructs and 38 items concerning Lean and knowledge and waste.

The results of the survey indicated that all hypotheses were supported. The sum total of 837 responses showed that the Lean relationships (internal organizational paths) were more obvious where leadership support proved to have a positive effect on continuous improvement, training, and customer involvement. Moreover, the significant and negative effects of the Lean practices studied on knowledge waste was also supported, including for example, the interaction between HEIs and its client base.

HEIs are knowledge generators. Therefore, the necessity of avoiding and reducing knowledge waste is even greater. This study also differentiates itself from the “traditional” knowledge loss studies by investigating knowledge while the employees are still part of an organization and not after they have left taking the knowledge away with them.

This research proposes and illustrates a conditional view of lean supply chain management (LSCM) based upon the contextual contingent alignment between lean performance objectives (i.e. a contextual factor) and supply chain management challenges (i.e. a contingent condition) in the selection of lean approaches (i.e. a contingent event).

Drawing on the notions of contingency-based practices and strategic fit, the authors’ LSCM reconceptualization jointly considers contextual and contingency factors in specifying what lean approaches to adopt. The authors illustrate the practical relevance of LSCM reconceptualization for the Canadian agri-food industry using the Delphi method.

The authors highlight that LSCM is founded upon alignment associations between specific lean performance objectives and supply chain challenges as well as their influence on the selection of suitable lean approaches. The empirical illustration shows that those alignment associations do not occur at random, which supports the conditional view of LSCM.

The contextual contingent view of LSCM can inform future scholarly inquiry and can reframe practically relevant middle-range theorization on LSCM.

The Delphi method-derived descriptive model of LSCM provides guidance to managers in the Canadian agri-food sector in identifying suitable lean approaches to adopt given the specific performance objective(s) pursued and supply chain management challenge(s) encountered.

The authors advance scholarly theorization and managerial understanding of LSCM by providing a conditional conceptualization that jointly considers relevant contextual and contingency factors that hitherto have not been examined. In ascribing what lean approach(es) to adopt to the alignment associations influence between lean performance objective(s) pursued and supply chain management challenge(s) encountered, the authors provide compelling conceptual and empirical support for the joint conditional view of LSCM.

This study aims to explore the emerging trend of business-wide Sustainability Third-Party Labels (STPLs), exemplified by entities like B-Corp. These labels are awarded to organizations committed to a distinctive approach to business, typically embracing the triple-bottom-line (TBL) framework, prioritizing not only financial performance but also social and environmental impact. The research investigates whether these labels enhance trust and influence perceptions of sustainability information quality among young consumers in Spain.

A factorial experiment has been conducted among a convenience sample of individuals belonging to the Z-generation (n = 126). The experiment involved randomly exposing the participants to different versions of an informational brochure from a fictional company in the agricultural sector (with and without label). Following the experiment, a focus group with 15 participants was conducted to assist in interpreting the results.

The results of this study suggest that the use of a nonsector specific label across various sectors with distinct sustainability challenges can lead to confusion among Z-generation consumers. Especially within sectors grappling with environmental concerns, such labels may be susceptible to being perceived as manifestations of greenwashing. Additionally, the study adds supporting evidence to the existing body of literature asserting gender differences in the interpretation of sustainability signals, including labels.

As far as this research is concerned, to the best of the authors’ knowledge, this is the first research that studies the perception of Z-generation members regarding business-wide STPLs. Focusing on studying, the attitudes toward sustainability of younger generations and how they respond to signals like business-wide STPLs are relevant, as they not only possess the longevity to drive substantial change but are also more susceptible to behavioral shifts, thereby holding significant potential in shaping a sustainable future. The study combines both qualitative and quantitative perspective and provides critical insights, relevant to stakeholders within business-wide STPL ecosystems, emphasizing the need for strategic coherence and transparency in label implementation.

This study aims to identify whether green advertising and eco-labels influence the purchasing behaviors of organic products or whether the influence of such behaviors is presented through the mediating effect of the attitude and environmental awareness of millennials.

This study used a quantitative, correlational and cross-sectional design. A total of 430 millennials participated in the study. The questionnaire consisted of 20 questions, distributed across five variables. It was applied to people outside shopping centers in the city of Quito and Guayaquil, Ecuador. The results were subjected to statistical tests to determine the internal consistency of the instrument. The convergent and discriminant validity of the research model was verified through confirmatory factor analysis and structural equation modeling. SPSS 20 and AMOS 24 were used for statistical analyses.

The study identified that attitude and environmental awareness mediate the relationship between green advertising and green purchasing behaviors, as well as the relationship between eco-labels and green purchasing behaviors. Furthermore, it has been proven that green advertising directly influences the green purchasing behaviors of organic products among millennials, whereas eco-labels do not.

This study is among the initial investigations to delineate the connection between elements of green marketing and the buying patterns of organic goods among millennials in an emerging economy. The study provides answers to earlier scholarly inquiries that proposed examining the correlation among the constituents of the theorized framework.

El presente estudio tuvo como objetivo identificar si la publicidad verde y las ecoetiquetas influyen en los comportamientos de compra de productos orgánicos, o si la influencia dentro de dichos comportamientos se presenta a través del efecto mediador de la actitud y la conciencia ambiental de los millennials.

La investigación fue cuantitativa, correlacional y con un diseño transversal. Participaron en el estudio un total de 430 millennials. El cuestionario constó de 20 preguntas distribuidas en cinco variables. Fue aplicado en persona fuera de los centros comerciales en las ciudades de Quito y Guayaquil - Ecuador. Los resultados obtenidos fueron sometidos a pruebas estadísticas para determinar la consistencia interna del instrumento. La validez convergente y discriminante del modelo de investigación fue verificada mediante un Análisis Factorial Confirmatorio y Modelos de Ecuaciones Estructurales. Para el desarrollo de los análisis estadísticos, se utilizaron SPSS 20 y AMOS 24.

El estudio identificó que la actitud y la conciencia ambiental median la relación entre la publicidad verde y los comportamientos de compra, así como en la relación entre las ecoetiquetas y los comportamientos de compra. Además, se demostró que la publicidad verde influye directamente en los comportamientos de compra de productos orgánicos entre los millennials, mientras que las ecoetiquetas no.

Este artículo se encuentra entre las investigaciones iniciales para delinear la conexión entre los elementos del marketing verde y los patrones de compra de productos orgánicos entre los millennials en una economía emergente. El estudio proporcionó respuestas a consultas académicas previas que proponían examinar la correlación entre los componentes del marco teórico propuesto.

本研究旨在确定绿色广告和生态标签是否影响有机产品的购买行为, 或这种行为的影响是否通过千禧一代的态度和环境意识的中介效应表现出来。

本研究采用定量、相关性和横截面设计。共有430名千禧一代参与了研究。问卷由20个问题组成, 分布在五个变量上。问卷在厄瓜多尔基多和瓜亚基尔市的购物中心外分发。结果经过统计测试, 以确定问卷的内部一致性。通过验证性因素分析 和结构方程模型 验证了研究模型的收敛效度和区分效度。统计分析使用SPSS 20和AMOS 24软件完成。

研究表明, 态度和环境意识在绿色广告与绿色购买行为之间以及生态标签与绿色购买行为之间起到中介作用。此外, 已证明绿色广告直接影响千禧一代对有机产品的绿色购买行为, 而生态标签则没有直接影响。

本研究是最初探讨绿色营销元素与千禧一代在新兴经济体中有机产品购买模式之间关系的研究之一。该研究回答了早期学术研究提出的关于理论框架各组成部分相关性的探讨。

This study aims to measure the level of public awareness about the threat of the emerging coronavirus (COVID-19) pandemic among the Omani population. It also aims to investigate the mediating effect of the Omanis’ attitudes and behaviors with underlying conditions of COVID-19.

A cross-sectional study was conducted to collect data via an online survey of Omani citizens and residents from various geographic areas in Oman, 305 responses were received. SPSS and partial least square-structural equation modeling were used for data analysis.

The study revealed that public awareness regarding the COVID-19 pandemic was significantly influenced by people’s perceived risk, information source and health-related knowledge. Further, preventive behavior during the disease spread has a significant direct and indirect impact on their awareness. However, an insignificant mediation effect of public attitude was found between the source of information and public awareness.

This study is limited by the scarcity of related literature in the Omani context. It is recommended that future research complete an in-depth study of public awareness regarding COVID-19, using other constructs and/or other data collection techniques.

This research will provide governmental health authorities and policymakers with a guideline to establish more efficient pandemic containment strategies to control public behavior toward the COVID-19 pandemic and curb viral prevalence.

This research will help in improving prevention measures against COVID-19 are recommended to be more educated through a more effective mechanism to raise public attitude regarding pandemic prevalence positively.

The originality of this research can be drawn from key findings that indicate that people overall gained knowledge about how to deal with the COVID-19 pandemic and the accuracy of information significantly impacts public awareness.

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.

Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.

Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.

This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

This study aims to examine how corruption influences the voluntary disclosure of corporate governance (CG)-related information by developed country multinationals (DC-MNEs) and emerging market multinationals (EM-MNEs) investing in six Latin American countries.

The study uses information from 300 MNEs included in the 2018 ranking of the 500 Largest Latin American companies (America Economía, 2018). Each MNE’s final annual report for the financial year ending 2018 was examined and coded to obtain the corporate governance disclosure index. Fractional probit regression was applied to test the hypotheses of the research.

DC-MNEs disclose more CG-related information in corrupt environments than EM-MNEs. This differentiated behavior occurs because DC-MNEs face higher legitimacy pressures in corrupt environments than EM-MNEs and because EM-MNEs are more experienced than DC-MNEs in dealing with such corrupt environments.

While both EM-MNEs and DC-MNEs need to continue investing in corrupt countries to grow, they need to disclose CG-related information as a strategic tool to manage the legitimacy issues triggered by corruption in the markets they operate.

Despite corruption being pervasive in emerging markets, its implications for firms’ strategic behaviors are still under-researched. This paper extends the scope of corporate governance and international business fields by studying how MNEs respond to relevant dimensions of the macro environment. This research shows that voluntary disclosure of CG-related information is a strategic response of the MNEs to gain legitimacy in corrupt environments.

This study aims to examine the effect of corporate derivatives use on firm value and how the corporate governance index modifies this relationship.

The sample consists of 219 nonfinancial firms on the Pakistan Stock Exchange (PSX) from 2011 to 2019. The study used ordinary least square regression with year and industry dummies for estimations. Multiple estimation models such as fixed/random effect, Fama–MacBeth and two-stage least squares (2SLS) are used for robustness. Finally, the PROCESS macro tool is used to estimate the effect of moderating the role of corporate governance (CG) as robustness.

The findings show that derivatives use has an inverse influence on firm value. The firms did not use derivatives as a risk management tool but for speculation motives. However, the corporate governance index significantly weakens this relationship. However, strong governance forces the managers to use derivatives for hedging purposes. The firm-specific factors, including size, age, leverage, cash, financial distress cost, dividend and growth opportunities, also significantly influence firm value. The findings are robust to the other estimation models.

The findings indicate that emerging economies like Pakistan are more prone to agency problems. The strong corporate governance structure helps firms turn the speculative motive of derivatives use into hedging purposes and mitigate the agency issues.

This empirical evidence suggests that good governance structures can help improve the impact of derivative usage on firm value.

To the best of the author's knowledge, this is the first study that examines the conditional role of corporate governance on the derivatives–value relationship from the viewpoint of agency problem/speculative motive.

This paper aims to provide an update to the risk management literature, as it compiles a survey of 65 recent theoretical and empirical studies on the topic.

This is a survey paper that summarizes recent theoretical and empirical research regarding the relationship between risk management and firm value.

Recent empirical evidence provides support for theoretical propositions in the literature that risk management increases firm value and returns, while reducing return and cash flow volatility. The results are largely consistent with early findings, and there have been significant empirical advances that address concerns regarding the endogeneity of risk management practices relative to corporate financial decisions. The literature has become broader and deeper, as there are now studies with larger sample sizes across more industries and geographic areas.

Firms that use sound risk management practices obtain higher valuations, achieve better financial performance and experience diminished costs of financial distress. Recent research has emerged regarding enterprise risk management and its potential for value creation and risk reduction.

The paper provides a new compilation and synthesis of recent theoretical and empirical research in risk management that addresses many of the limitations of prior research.

The purpose of this research is to study the Colombian avocado export industry, identify key insights associated with creating and sustaining the avocado value chain, and to understand the impact of the public policies affecting this industry.

The approach consists of two case studies to shed light on the opportunities and challenges of developing a sustainable avocado value chain in Colombia. One case deals with a vertically integrated business (Arcángel Miguel) while the other focuses on an association of small growers (Asohass). The analysis was informed by a series of interviews with key actors along the avocado supply chain to uncover the business strategies to move avocados to destination markets. The authors compare and contrast approaches to business development, international expansion, and role of public policies.

The authors found that the strategies followed by these organizations differ in means but aim for the same objective: maximize profits, improve environmental performance, and enhance the social wellbeing of growers. The authors found that each type of business model requires distinct public policies to succeed and different strategies to appropriately allocate efforts. The findings are relevant to other high-value crops and other Latin American countries with similar geographical and social characteristics.

These insights underscore the need of public policies tailored to the specific needs of the different actors in the value chain. The current emphasis on certifications and export markets works well for large agribusinesses, but smallholder growers need policies tailored to new investments in physical, human, and social capital.

This study contributes to the literature on avocado value chains in Latin America, emphasizing the challenges faced by the emergent Colombia avocado sector, a country that only began exporting this commodity in 2010.