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1 – 10 of 61Cesar Casiano Flores, Hans Bressers, Carina Gutierrez and Cheryl de Boer
In Mexico, only 19.3 per cent of industrial water is treated (Green-Peace, 2014, pp. 3-4), whereas municipal treatment levels are approximately 50 per cent (CONAGUA, 2014a). This…
Abstract
Purpose
In Mexico, only 19.3 per cent of industrial water is treated (Green-Peace, 2014, pp. 3-4), whereas municipal treatment levels are approximately 50 per cent (CONAGUA, 2014a). This paper aims to focus on how the wastewater treatment plant policy, from a circular economy perspective, is affected by the governance context at the Presa Guadalupe sub-basin. Circular economy can contribute to water innovations that help in improving water quality. However, such benefits are not easily achieved. This case provides an example of the complexity and challenges that the implementation of a circular economy model can face.
Design/methodology/approach
Data are collected via semi-structured in-depth interviews with the stakeholders that are members of the Presa Guadalupe Commission. The contextual interaction theory (CIT) is the theoretical basis for this analysis (Boer de and Bressers, 2011; Bressers, 2009).
Findings
The findings show that the wastewater treatment plant policy plays an important role in a circular economy model. Some incentives towards a circular economy model are already in place; however, the hurdles of a top-down implementation perspective, low availability of resources, prioritisation of short-term results, lack of enforcement of the “polluter pays” principle and a linear model of water systems need to be overcome. If Mexico wants to move towards a circular economy model and if the government wants to enforce sustainable development principles, wastewater treatment is a challenge that must be addressed.
Originality/value
There are few studies in the circular economy literature that have analysed its implementation under a governance arrangement perspective.
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This paper analyzes global interest in Internet information about decentralized finance (DeFi), embedded finance (EmFi), open finance (OpFi), ocean finance (OcFi) and sustainable…
Abstract
Purpose
This paper analyzes global interest in Internet information about decentralized finance (DeFi), embedded finance (EmFi), open finance (OpFi), ocean finance (OcFi) and sustainable finance (SuFi) and the relationship among them.
Design/methodology/approach
The paper used a comparative methodology based on regression and correlation analyses to assess global interest in Internet information about DeFi, EmFi, OpFi, OcFi and SuFi.
Findings
The findings reveal that global interest in Internet information about EmFi was more popular in Asian and European countries. Global web search for Internet information about OcFi decreased during the financial crisis while global web search for Internet information about OpFi and EmFi increased during financial crisis years. Global web search for Internet information about DeFi, SuFi and EmFi increased during the pandemic years. There is a significant and positive correlation between interest in DeFi, EmFi, OcFi and SuFi. Also, there is a significant and negative correlation between interest in EmFi and interest in OpFi. The regression coefficient matrix shows that OpFi, EmFi, OcFi, DeFi and SuFi are significantly related.
Originality/value
To the best of the author’s knowledge, this is the first paper that analyses the association between interest in DeFi, EmFi, OpFi, OcFi and SuFi. Thus, this study addressed an important knowledge gap in the literature by exploring people’s interest in Internet information about DeFi, EmFi, OpFi, OcFi and SuFi.
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The purpose of the study is twofold: first, it is to develop each aspect of maṣlaḥah ḍarūriyah (essential needs), i.e. dīn (faith/religion), nafs (soul), ʿaql (intellect), naṣl…
Abstract
Purpose
The purpose of the study is twofold: first, it is to develop each aspect of maṣlaḥah ḍarūriyah (essential needs), i.e. dīn (faith/religion), nafs (soul), ʿaql (intellect), naṣl (descendants) and mal (wealth), into various aspects of organisational essential needs; second, it is to formulate maṣlaḥah-based performance measurement.
Design/methodology/approach
The research is an exploratory study that uses a two-stage design: defining the research question and developing the research design. The research question is how each element of maṣlaḥah ḍarūriyah can become an element of organisational essential needs. The research design developed is to formulate maṣlaḥah-based performance measurement.
Findings
The study concludes that maṣlaḥah ḍarūriyah could be developed as a basis for identifying organisational essential needs. The five elements of maṣlaḥah ḍarūriyah are developed into the following organisational essential needs: worship orientation, internal process orientation, talent orientation, learning orientation, customer orientation and wealth orientation. Maṣlaḥah-based performance measurement uses five variables: strategic objective, measure, formula, target and strategic initiatives and applies the modified plan – do – check – action cycle: performance planning, performance implementation, performance evaluation and performance action.
Practical implications
Organisational essential needs can be developed by Islamic financial institutions (IFIs) into performance measurement. IFIs have six essential needs that can be developed into performance variables. Key performance indicators that can be developed for each need are worship orientation (social responsibility, regulatory compliance and Sharīʿah compliance); internal process orientation (innovation process, digital adaptation and employee satisfaction); talent orientation (career development, talent pool, compensation and benefits); learning orientation (training programme, training evaluation and return on training investment); customer orientation (customer engagement, customer satisfaction, customer survey and promotion programme); wealth orientation (profitability, cost-cutting, share prices, dividends, cost efficiency and financial sustainability).
Originality/value
This paper contributes to new knowledge. The study attempts to discuss the organisational essential needs based on the maṣlaḥah ḍarūriyah concept, while previous studies discussed organisational needs based on Maslow’s hierarchy of needs. In developing performance measurement, organisational performance is measured in a balanced manner. According to the concept of maṣlaḥah, not only financial factors but also worship, internal processes, talents, learning and customers define organisational needs. Thus, organisational needs are considered not only in terms of material factors but also in terms of spiritual (worship) factors.
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Antonella Monda, Rosangela Feola, Roberto Parente, Massimiliano Vesci and Antonio Botti
The paper aims to define a model for rural development, able to stimulate collaborations between actors involved in the agrifood chain and based on digital technologies as…
Abstract
Purpose
The paper aims to define a model for rural development, able to stimulate collaborations between actors involved in the agrifood chain and based on digital technologies as enabling factors for such collaborations.
Design/methodology/approach
An exploratory research, based on a qualitative approach, is conducted, using both constructivist grounded theory and Gioia methodology. Data were collected through semi-structured interviews and roundtables administered to Italian key players.
Findings
The authors identify five actions (definition of territorial identity, involvement of internal and external supply chain actors, definition of quality standards, cooperation intra and infra supply chains, communication through technology) for collaboration in the development of rural areas that policymakers should encourage and actors in the supply chains must implement. The paper also entails both theoretical and practical implications. From the theoretical point of view, this study contributes to the literature on the relationship between agrifood, local development and the role of technologies. From the managerial point of view, this paper provides insights for policymakers to define strategies and actions aimed at developing collaborations between actors involved in the agrifood chain and leveraging digital technologies to support rural development.
Originality/value
The paper proposes a framework for the collaboration of the actors of the agrifood sector and related food tourism that could be the basis for the development of a digital platform able to connect all the subjects involved in rural development.
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Phongpisanu Boonda, Aree Preedeekul and Phataraphon Markmee
Virtual regional service provider is a key management mechanism created to realize the health service system development plans and a mechanism established to bring about…
Abstract
Purpose
Virtual regional service provider is a key management mechanism created to realize the health service system development plans and a mechanism established to bring about integration of all elements of the health system. However, a virtual service provider office (VSPO) to support the work of the executive has not yet been formally established, and there are no operations practitioners deployed yet, who are necessary to develop the competency of regional operating officer (ROO) in each province. The purpose of this paper is to analyze training program factors to develop the competency of ROO in the VSPO in Thailand.
Design/methodology/approach
This is a descriptive research that used structural equation model. The research sample consisted of 274 executives and 664 practitioners in the Vice Chief of the provincial health office under the 12 regions; executives’ questionnaire and a VSPO questionnaire were used as tools for this study; data were statistically analyzed by three methods, namely, exploratory factor analysis (EFA), second-order confirmatory factor analysis (second-order CFA), and path analysis (PA).
Findings
The variable model was composed of ten factors, selected from 40 variables, which are as follows: service plan and personal administration, summary to present for administrators in the VSPO, network management and team building, summary to adjust strategies, key performance indicator (KPI) and action plan, new management skills, system thinking, analytical thinking, synthesis thinking, conflict management style, and leadership; presentation of methods and data for monitoring, presentation skill, conference management skill; researching, learning skill, communication skill exercise, action plan workshop, preparation to study in the fields workshop; fiscal and monetary, internal control and risk management; project management, monitoring, and data definition; and positive thinking, conflict management process, negotiation skill contingency management.
Originality/value
Ten factors of the variable model of training program factors to develop the competency of ROO in the VSPO in Thailand had high construct validity and they were analyzed using three methods, i.e. EFA, second-order CFA and PA, that were appropriate to be used for developing a training program.
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Ewald Aschauer and Reiner Quick
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Abstract
Purpose
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Design/methodology/approach
In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.
Findings
The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.
Originality/value
By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.
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Considering the central role of narratives in the articulation of the self, processing experiences and conveying meaning, many scholars in marketing and consumer behaviours have…
Abstract
Purpose
Considering the central role of narratives in the articulation of the self, processing experiences and conveying meaning, many scholars in marketing and consumer behaviours have tried to study the subject. This pool of multi-disciplinary studies has yielded fragmented literature resulting in ambiguity. Therefore there is a need for an article, which studies the extant literature comprehensively. Hence, this paper aims to pursue two objectives, to summarize prominent research studies in consumption narratives and to suggest directions for future research.
Design/methodology/approach
The paper reviews 25 key studies on consumption narratives and highlights their most important contributions, methods and findings.
Findings
As in consumer narrative research, the concept almost always has been borrowed from different domains, the findings suggest a concise definition to fill this gap. Also, to enrich the findings, three-level of consumption narratives are discussed.
Originality/value
This paper serves as a basis to comprehend the essence of consumption narratives in the consumption context, to understand the research gaps and provides directions for future research.
Propósito
Considerando el papel central de las narrativas en la formulación de uno mismo, el procesamiento de las experiencias y la transmisión de significados, muchos académicos en marketing y comportamiento del consumidor han tratado de estudiar este tópico. Este conjunto de estudios de carácter multidisciplinar ha dado lugar a una literatura muy fragmentada y ambigua. Por tanto, se hace necesario un trabajo de investigación que estudie de menara exhaustiva la extensa literatura existente. En definitiva, este artículo persigue dos objetivos, resumir las investigaciones más destacadas sobre narrativas de consumo existentes en la literatura y sugerir orientaciones para futuras investigaciones.
Diseño/metodología/enfoque
Este artículo revisa 25 estudios clave sobre narrativas de consumo y resalta sus contribuciones, métodos y hallazgos más relevantes.
Resultados
Teniendo en cuenta que en la investigación sobre narrativas de consumo el concepto ha sido casi siempre tomado de diferentes ámbitos, los hallazgos sugieren una delimitación conceptual más concisa para cubrir este vacío. Asimismo, para enriquecer los resultados se analizan tres niveles de narrativas de consumo.
Originalidad
Este artículo sirve de base para comprender la esencia de las narrativas de consumo en el contexto del consumo, entender las brechas de investigación que aún existen en este ámbito y proporcionar guías para futuras investigaciones.
目的
考虑到叙事在自我表达、处理体验感受和传达意义方面的中心作用, 许多营销学者和消费者行为学者都试图对这一主题进行研究。由于研究成果横跨多个学科, 而导致文献支离破碎, 造成了歧义。因此, 有必要对现存文献进行综合研究。因此, 本文的研究目标有二, 一是总结当前消费叙事研究的主要成果, 二是为今后的研究指明方向。
设计/方法/方法
本文回顾了关于消费叙事的25个主要研究, 并强调了它们最重要的贡献、方法和发现。
研究结果
由于之前的消费者叙事研究中, 消费者叙事的概念几乎总是从不同的领域借用, 研究结果提出了一个简明的定义来填补这一空白。此外, 为了丰富研究结果, 本文还讨论了三个层次的消费叙事。
本文独创性
本文作为理解消费语境中消费叙事本质的基础, 来理解研究的差距, 为今后的研究指明方向。
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Raghdaa Ali Ismail, Osama Zaki and Heba Abou-El-Sood
This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.
Abstract
Purpose
This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.
Design/methodology/approach
The authors review 44 papers published between 2001 and 2021 in top journals that are nested in leading business, economic and accounting journals.
Findings
Through the systematic review, the authors provide a framework for the emergence of narcissism and how it relates to decision making and hence, firm performance. Additionally, this paper identifies different measures of measuring narcissism with their pros and cons and suggest that different measures lead to different outcomes in prior literature.
Originality/value
The study contributes to a growing stream of research on executives' attributes influence on decision making. The authors recommend that future research may focus more on the chief financial officer (CFO) role as the majority of literature in CEO based. Additionally, the authors suggest that different settings may moderate the outcomes, and the authors propose that future research may be conducted to show how the regulatory environment affects or moderates narcissism effect.
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Hanna Komulainen, Satu Nätti, Saila Saraniemi and Pauliina Ulkuniemi
Recent literature within public service logic has called for more explicit conceptualisation of customer value in public services. This study aims to fill this gap by examining…
Abstract
Purpose
Recent literature within public service logic has called for more explicit conceptualisation of customer value in public services. This study aims to fill this gap by examining how the customer value approach can be applied in the management of public health care services.
Design/methodology/approach
This study is a qualitative case study of management of public health care services in Finland. The authors interviewed 17 regional health care service developers and analyzed the interview data using thematic analysis.
Findings
The study suggests five propositions for applying customer value approach from the marketing literature in public health care service management. The study enables a deeper understanding of customer value creation in this context and improvement of public health care services.
Originality/value
This study contributes to the public management research in general and public service logic research in particular by suggesting what constitutes customer value in public health care services.
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Stefano Marchese, Luca Gastaldi and Mariano Corso
This paper explores how adaptive organizations, companies capable of continuously adapting their organizational model, dynamically solve the universal problems of organizing.
Abstract
Purpose
This paper explores how adaptive organizations, companies capable of continuously adapting their organizational model, dynamically solve the universal problems of organizing.
Design/methodology/approach
The authors applied grounded theory to data acquired from six interpretative case studies, collected in two rounds of interviews (15 in total), then completing and validating the study’s evidence through triangulation with several secondary data sources.
Findings
In adaptive organizations, polyarchies and intrapreneurial employees are essential to shape the division of labour, leading to high levels of autonomy and empowering individuals and teams, while reducing bureaucracy and hierarchy. In terms of the integration of effort, digital solutions are preferred to social proof in the provision of information, while the authors note that incentives are always geared towards developing strong higher-order dynamic capabilities.
Research limitations/implications
This paper has some limitations that could be addressed in future research, including longitudinal studies to analyse the link between the universal problems of organizing and a company's dynamic capabilities.
Practical implications
Adaptive organizations go beyond tech firms in responding to the universal problems of organizing work by making specific use of digital technologies.
Originality/value
The paper studies how companies should organize themselves so that they continuously adapt to an ever-changing competitive environment.
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