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Article
Publication date: 6 October 2023

Jamal El Baz, Fedwa Jebli, Andreas Gissel and Kent Gourdin

The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies…

Abstract

Purpose

The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies for the field's advancement are relatively scarce. This research paper aims to investigate how SCM scholars rank attributes of interestingness and the strategies to harness interestingness in the field of SCM.

Design/methodology/approach

The authors adopt a mixed methods research design in which a survey on SCM researchers' ranking of interestingness' attributes and qualitative interviews with selected academics are conducted.

Findings

The findings highlight the importance given by SCM scholars to attributes such as rigor, relevance, novelty and communication and how they are interrelated. Also, other interestingness attributes are underlined by scholars during the qualitative interviews including inquisitiveness, engaging the reader, imaginativeness and entertainment. Furthermore, a research agenda to synthesize the propositions to develop interesting research is also proposed.

Research limitations/implications

Interestingness attributes such as rigor, relevance and novelty are discussed. Recommendations for interesting research are suggested which can be useful to scholars and journal editors. The findings of this research are also relevant for practitioners for a better understanding of academic/practice relationships to develop high impact collaboration.

Originality/value

This paper is among the few studies that focus on interestingness in SCM research from the perspective of scholars. In doing so, the authors seek to contribute to the classic debate in SCM field about “relevance-rigour” duality by providing a broader outlook based on interestingness and proposing a research agenda for prospective studies in the field.

Details

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

Keywords

Open Access
Article
Publication date: 25 April 2024

Seleshi Sisaye and Jacob G. Birnberg

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…

Abstract

Purpose

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

Design/methodology/approach

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Findings

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

Originality/value

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

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