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Abstract

Details

Transforming Information Security
Type: Book
ISBN: 978-1-83909-928-1

Article
Publication date: 14 December 2023

Ali Al Owad, Neeraj Yadav, Vimal Kumar, Vikas Swarnakar, K. Jayakrishna, Salah Haridy and Vishwas Yadav

Lean Six Sigma (LSS) implementation follows a structured approach called define-measure-analyze-improve-control (DMAIC). Earlier research about its application in emergency…

Abstract

Purpose

Lean Six Sigma (LSS) implementation follows a structured approach called define-measure-analyze-improve-control (DMAIC). Earlier research about its application in emergency healthcare services shows that it requires organizational transformation, which many healthcare setups find difficult. The Kotter change management model facilitates organizational transformation but has not been attempted in LSS settings till now. This study aims to integrate the LSS framework with the Kotter change management model to come up with an integrated framework that will facilitate LSS deployment in emergency health services.

Design/methodology/approach

Two-stage Delphi method was conducted by using a literature review. First, the success factors and barriers of LSS are investigated, especially from an emergency healthcare point of view. The features and benefits of Kotter's change management models are then reviewed. Subsequently, they are integrated to form a framework specific to LSS deployment in an emergency healthcare set-up. The elements of this framework are analyzed using expert opinion ratings. A new framework for LSS deployment in emergency healthcare has been developed, which can prevent failures due to challenges faced by organizations in overcoming resistance to changes.

Findings

The eight steps of the Kotter model such as establishing a sense of urgency, forming a powerful guiding coalition, creating a vision, communicating the vision, empowering others to act on the vision, planning for and creating short-term wins, consolidating improvements and producing still more change, institutionalizing new approaches are derived from the eight common errors that managers make while implementing change in the institution. The study integrated LSS principles and Kotter’s change management model to apply in emergency care units in order to reduce waste and raise the level of service quality provided by healthcare companies.

Research limitations/implications

The present study could contribute knowledge to the literature by providing a framework to integrate lean management and Kotter's change management model for the emergency care unit of the healthcare organization. This framework guides decision-makers and organizations as proper strategies are required for applying lean management practices in any system.

Originality/value

The proposed framework is unique and no other study has prescribed any integrated framework for LSS implementation in emergency healthcare that overcomes resistance to change.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Book part
Publication date: 28 March 2022

Daniel Zdolšek, Vita Jagrič, Tjaša Štrukelj and Sabina Taškar Beloglavec

Purpose/Aim: Over the last quarter of a century, several voluntary frameworks and non-financial reporting standards have been developed by various initiatives and organisations

Abstract

Purpose/Aim: Over the last quarter of a century, several voluntary frameworks and non-financial reporting standards have been developed by various initiatives and organisations. Especially after the 2008 financial crisis, which deepened into values crises, the need for evaluating social, environmental, and economic consequences and herein for non-financial disclosures accrued. This chapter aims to outline the current state in the ecosystem for non-financial reporting and its projected future developments and suggests further developments in this field. Since financial institutions played a negative role in the crises and will be important in future responsible investing, the authors also addressed some financial institutions’ specific non-financial issues.

Method: In search of an answer to our questions about whether existing non-financial reporting pronouncements meet (various) stakeholders’ expectations and whether international pronouncements are needed, we rely on triangulation. We start with the identification of phenomena of non-financial reporting. Description of phenomena is further on supplemented with a literate overview. Based on a review of prior research and study of the current framework’s pros and cons, we present a possible path of further development in non-financial reporting. Making that mixed-methodological approach is used (i.e. deductive and inductive reasoning).

Results/Findings: The authors deduce that there has been a substantial increase in demand for non-financial information, social responsibility ratings and other non-financial information services on behalf of preparers, users of such reports and the public. The authors particularly highlight the shortcomings that currently exist and outline the characteristics that future international non-financial reporting frameworks would have to meet with the awareness that such framework or standards will have their advantages and disadvantages. As seen by the authors, the main problem is how to achieve political consensus and then general acceptance by users.

Originality/Significance: The International Financial Reporting Standards (IFRS) Foundation has become active in the field of non-financial reporting and started a project to become an internationally recognised standard-setter. However, with many mandatory or voluntary initiatives being started in this field, IFRS Foundation will need to address many challenges and ambiguities to become a leading organisation in non-financial reporting. Therefore, the research question is whether a new board, comparable to the International Accounting Standards Board, with the straightforward task of setting non-financial reporting standards would be needed in the future.

Details

Managing Risk and Decision Making in Times of Economic Distress, Part B
Type: Book
ISBN: 978-1-80262-971-2

Keywords

Book part
Publication date: 21 April 2022

Roland Azibo Balgah

Surging global natural disasters provide incentive for risk-reducing policies and strategies. In this light, the African Union (AU) engaged a multi-stakeholder policy formulation…

Abstract

Surging global natural disasters provide incentive for risk-reducing policies and strategies. In this light, the African Union (AU) engaged a multi-stakeholder policy formulation process between 2002 and 2006, to develop a continent-wide disaster risk reduction (DRR) strategy. Drawing from secondary data, this chapter assesses the process and applies qualitative analysis instruments to critically assess the AU’s disaster policy. Linkages to the 2005 international Hyogo Framework for Action (HFA) are also highlighted. The analysis reveals that Africa’s policy formulation process was belated for over a decade, with respect to international expectations. The formulation process was however largely African owned and led, culminating in a strategy document that reflected African contextual reality at the time, and aligned well with HFA fundamental goals. The applied multi-stakeholder approach enhanced a spirit of participation across levels and was central to the largely successful policy formulation process. However, targeted policy outcomes were not explicit, and poorly formulated indicators marred short- and long-term policy evaluation. Based on these results, we conclude that the African-wide DRR policy formulation processes were belated but participatory, systematic and very successful. Belated policy formulation reflects an initial inertia on the African continent, justified by past negative policy experiences and the desire to succeed. A replication of this policy formulation approach in Africa is recommended, albeit exercising more caution on policy timing, the elaboration of better monitoring and evaluation instruments and criteria. Participation should further embrace modern, risk-free (anti-COVID-19-friendly) information and communication technologies.

Details

Disaster Management in Sub-Saharan Africa: Policies, Institutions and Processes
Type: Book
ISBN: 978-1-80262-817-3

Keywords

Article
Publication date: 14 November 2023

Benson Rugalema Mwemezi, Geraldine John Kikwasi and Sarah Phoya

Although there are several established frameworks for health and safety in construction, there are inadequate health and safety conditions at informal construction sites, and no…

Abstract

Purpose

Although there are several established frameworks for health and safety in construction, there are inadequate health and safety conditions at informal construction sites, and no framework has been designed to address this problem. The purpose of this paper is to develop a validated framework for health and safety risk management (HSRM) in informal construction sites with the aim of supporting Sustainable Development Goals 3, 8 and 11 of the 2030 Agenda, which are to ensure everyone enjoys a healthy life and to create inclusive, secure, robust and sustainable cities and human settlements, respectively.

Design/methodology/approach

The study is based on HSRM questionnaire survey and interviews with construction workers working on informal construction sites in Tanzania. A total of 13 health and safety specialists in construction were specifically chosen to validate the proposed framework for HSRM in informal construction to determine its applicability, efficacy and adaptation.

Findings

The validation results demonstrated that all of the suggested metrics within the framework for HSRM in informal construction scored higher than the test value, proving the framework’s feasibility

Originality/value

This research adds to the body of knowledge on the issue in a never-before-seen setting. To the best of the authors’ knowledge, this study is the first empirical study in Tanzania to develop and validate a framework for HSRM in informal construction.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

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.

Details

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

Keywords

Book part
Publication date: 15 December 2011

Guangyou Liu and Hong Ren

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the…

Abstract

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

Article
Publication date: 26 December 2023

Dat Tien Doan, Ali Ghaffarianhoseini, Nicola Naismith, Amirhosein Ghaffarianhoseini and John Tookey

In New Zealand, building information modelling (BIM) prevalence is still in its early stages and faces many challenges. This research aims to develop a BIM adoption framework to…

Abstract

Purpose

In New Zealand, building information modelling (BIM) prevalence is still in its early stages and faces many challenges. This research aims to develop a BIM adoption framework to determine the key factors affecting the success of a BIM project.

Design/methodology/approach

Both primary and secondary data were employed in this research, including 21 semi-structured interviews and industry guidelines from the three most well-known global building excellence models (BEMs). The data were analysed through content analysis due to its recognised benefits as a transparent and reliable approach.

Findings

Leadership, clients and other stakeholders, strategic planning, people, resources, process and results were identified as seven main categories along with 39 indicators in the BIM adoption framework. Based on the interviewees' perspectives, leadership is considered the most significant category, impacting all of the remaining categories.

Practical implications

Using the developed framework will enhance comprehension of BIM, offering directives for those embracing BIM. This will aid construction stakeholders in being better equipped for BIM projects. Having a skilled BIM manager can lead to the success of construction projects.

Originality/value

This research contributed to the existing body of knowledge by providing the categories with specific factors that assist BIM practitioners in assessing their BIM performance for further BIM practice improvement.

Book part
Publication date: 1 June 2017

Charlotte Cloutier, Jean-Pascal Gond and Bernard Leca

This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of…

Abstract

This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology’s economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework’s importance in sociology and social theory more generally and discuss its relative neglect within organizational theory, at least until now. We then present an overview of the framework’s intellectual roots, and for those who are new to this particular theoretical domain, offer a brief introduction to the theory’s main concepts and core assumptions. This we follow with an overview of the contributions included in this volume. We conclude by highlighting the EW framework’s important yet largely untapped potential for advancing our understanding of organizations more broadly. Collectively, the contributions in this volume help demonstrate the potential of the EW framework to (1) advance current understanding of organizational processes by unpacking justification dynamics at the individual level of analysis, (2) refresh critical perspectives in organization theory by providing them with pragmatic foundations, (3) expand and develop the study of valuation and evaluation in organizations by reconsidering the notion of worth, and finally (4) push the boundaries of the framework itself by questioning and fine tuning some of its core assumptions. Taken as a whole, this volume not only carves a path for a deeper embedding of the EW approach into contemporary thinking about organizations, it also invites readers to refine and expand it by confronting it with a wider range of diverse empirical contexts of interest to organizational scholars.

Details

Justification, Evaluation and Critique in the Study of Organizations
Type: Book
ISBN: 978-1-78714-379-1

Keywords

Book part
Publication date: 28 June 2016

Luisa Errichiello and Tommasina Pianese

To provide a conceptual framework for understanding the role of organizational control in the context of remote work arrangements.

Abstract

Purpose

To provide a conceptual framework for understanding the role of organizational control in the context of remote work arrangements.

Methodology/approach

The framework has been developed drawing on two distinct research streams. Existing frameworks on remote work arrangements enabled to identify relevant dimensions to include in our framework, namely drivers of adoption and outcomes of implementation. They also evidenced the importance of opening up the remote work implementation process addressing crucial management issues, notably organizational control. On the basis of extant organizational research we deconstructed the complexity of organizational control in its constituent elements and identified mechanisms of control enactment over time.

Findings

The framework links the dynamics of change in organizational control initiated by the adoption of remote work arrangements with its antecedents (drivers of adoption and characteristics of the remote work model) and implementation outcomes at individual, group and organizational level. It opens the implementation stage focusing on the dynamics of organizational control and clarifies its role when the organization decides to adopt remote working.

Originality/value

The framework assumes that organizational control is not a static entity but a process of mutual constitution between structures of controls and actions enacted over time by both managers and employees (remote workers and on-site colleagues). It shows the value of a process perspective that emphasizes time mechanisms underlying changes in organizational control of remote work. Moreover, it constitutes a valuable reference guide to interpret in an integrated way existing research on the issue and identify inconsistencies in empirical findings, relevant gaps and opportunities for future research.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

Keywords

11 – 20 of over 227000