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1 – 10 of 73Mélissa Fortin, Erica Pimentel and Emilio Boulianne
This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors…
Abstract
Purpose
This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.
Design/methodology/approach
The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.
Findings
The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.
Originality/value
The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.
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Md. Saiful Alam and Dewan Mahboob Hossain
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Abstract
Purpose
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.
Design/methodology/approach
To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.
Findings
It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.
Originality/value
The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
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Radiah Othman and Rashid Ameer
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…
Abstract
Purpose
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.
Design/methodology/approach
The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.
Findings
The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.
Practical implications
The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.
Originality/value
The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.
This study aims to investigate two issues: (1) a nexus between climate-related financial policies (CRFP) and global value chains (GVC) and (2) the government’s policies to help…
Abstract
Purpose
This study aims to investigate two issues: (1) a nexus between climate-related financial policies (CRFP) and global value chains (GVC) and (2) the government’s policies to help countries enhance the efficient use of CRFP in improving a country’s likelihood to participate in GVC.
Design/methodology/approach
To investigate the connection between GVC and CRFP, the authors incorporate that backward participation is measured using foreign value-added, while domestic value-added is used to measure forward participation, quantified as proportions of gross exports. The study analyses yield significant insights across a span of 20 developing countries and 26 developed countries over the period from 2010 to 2020.
Findings
Regarding the first issue, the authors affirm the presence of a linear link between GVC and CRFP, implying that involvement in CRFP is advantageous for both backward and forward participation. Furthermore, the authors identify long-term GVC and CRFP cointegration and confirm its long-term effects. Notably, the expression of a linear relationship between GVC and CRFP appears to be stronger in developing countries.
Research limitations/implications
The study findings, together with previous research, highlight the importance of financial policies relating to climate change (CRFP) in the context of economic growth. Climate change’s consequences for financial stability and GVC highlight the importance of expanded policymakers and industry participation in tackling environmental concerns.
Practical implications
Regarding the second issue, the study findings suggest critical policy implications for authorities by highlighting the importance of financial stability and expanded policymakers in promoting countries' participation in GVC.
Originality/value
This paper investigates the link between GVC performance and CRFP, offering three significant advances to previous research. Moreover, as a rigorous analytical method, this study adopts a typical error model with panel correction that accounts for cross-sectional dependency and stationarity.
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Fathima Sabrina Nazeer, Imriyas Kamardeen and Abid Hasan
Many buildings fail to meet user expectations, causing a performance gap. Pre-occupancy evaluation (PrOE) is believed to have the potential to close the gap. It enables designers…
Abstract
Purpose
Many buildings fail to meet user expectations, causing a performance gap. Pre-occupancy evaluation (PrOE) is believed to have the potential to close the gap. It enables designers to obtain end-user feedback in the design phase and improve the design for better performance. However, PrOE implementation faces challenges due to still maturing knowledgebase. This study aims to understand the state-of-the-art knowledge of PrOE, thereby identifying future research needs to advance the domain.
Design/methodology/approach
A systematic literature review following the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) framework was conducted. A thorough search in five databases and Google Scholar retrieved 90 articles, with 30 selected for systematic review after eliminating duplicates and irrelevant articles. Bibliometric analyses were performed using VOSviewer and Biblioshiny on the article metadata, and thematic analyses were conducted on their contents.
Findings
PrOE is a vehicle for engaging building end-users in the design phase to address the credibility gap caused by the discrepancies between the expected and actual performance of buildings. PrOE has gained limited applications in healthcare, residential, office and educational building design for two broad purposes: design management and marketing. Using virtual reality technologies for PrOE has demonstrated significant benefits. Yet, the PrOE domain needs to mature in multiple perspectives to serve its intended purpose effectively.
Originality/value
This study identifies four knowledge gaps for future research to advance the PrOE domain: (1) developing a holistic PrOE framework, integrating comprehensive performance evaluation criteria, useable at different stages of the design phase and multi-criteria decision algorithms, (2) developing a mixed reality tool, embodying the holistic PrOE framework, (3) formulating a PrOE framework for adaptive reuse of buildings and (4) managing uncertainties in user requirements during the lifecycle in PrOE decisions.
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Moin Khan, Ateeque Ahmad, Mayank Yuvaraj, Syed Shaz Husain and Daud Khan
This study aims to explore the scientific research progress in the field of “Rural Livelihood” from 1991 to 2022.
Abstract
Purpose
This study aims to explore the scientific research progress in the field of “Rural Livelihood” from 1991 to 2022.
Design/methodology/approach
A total of 2,122 documents were extracted from the Web of Science Core Collection using the key terms “Rural Livelihood” OR “Rural Livelihoods” in the “Title-Abstract-Keyword” field. The statistical analysis was performed through VOSviewer, Bibliometrix, Biblioshiney open-source package of R language environment, and MS Office software.
Findings
The results show that the first research article related to the field of rural livelihood was published in 1991, and the rapid growth in the publications of rural livelihood was observed since 2000, with a positive annual growth rate of 14.87%. Shackleton CM (n = 30 articles) and Belcher B (n = 1235 citations) are the most productive and highly cited authors in the field of rural livelihood, respectively. World Development is the most prolific and dominant journal, followed by Sustainability and Land Use Policy. The citation analysis disclosed that “Capitals and capabilities: a framework for analysing peasant viability, rural livelihoods and poverty” is the most cited research paper published in the field of rural livelihood by Anthony Bebbington. University of Copenhagen, Wageningen University and Rhodes University emerged as the topmost organizations engaged in rural livelihood research. The USA and the UK are the most productive and cited countries in rural livelihood. The keyword analysis revealed that most of the research published in the field of rural livelihood has focussed on rural livelihoods, management, conservation, poverty, strategies, climate change, etc.; however, the least emphasis is given on the subjects like food security, income diversification, biodiversity, deforestation, soil fertility management, bio-economy and environmental intervention. The thematic evolution reflects that the field of rural livelihood has been extensively researched and has undergone many dimensions, such as agriculture, management, conservation, climate change, households, policy and biodiversity.
Originality/value
The study’s findings provide an insight into global research trends, latest advances, hot issues, leading topics, and the thematic evolution of rural livelihood research over the last 31 years approximately. This study is quite useful to researchers and stakeholders to obtain rigorous bibliographic knowledge on literature related to the topic and work accordingly for R&D activities.
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Muhammad Zada, Jawad Khan, Imran Saeed, Shagufta Zada and Zhang Yong Jun
The purpose of this study is to investigate the relationship between sustainable leadership and sustainable project performance. Specifically, the study aims to examine the…
Abstract
Purpose
The purpose of this study is to investigate the relationship between sustainable leadership and sustainable project performance. Specifically, the study aims to examine the mediating role of knowledge integration, examining how knowledge integration within an organization influences project outcomes. In addition, the study seeks to explore the moderating role of top management knowledge values, examining how the values and beliefs of top management influence the relationship between sustainable leadership and project performance.
Design/methodology/approach
A three-wave survey of 392 employees working in construction sector projects in Pakistan used both hierarchical regression analysis and Hayes’ PROCESS macro method to evaluate the hypotheses.
Findings
The study results show that sustainable leadership positively relates to sustainable project performance and knowledge integration mediating this relationship. In addition, the top management knowledge value moderates the indirect effect of sustainable leadership on sustainable project performance via knowledge integration.
Research limitations/implications
Although the model was tested using three-wave data, it is important to note that the data were obtained from a single source. Therefore, it is possible that common method bias may have influenced the results, and this cannot be disregarded.
Practical implications
Organizations seek to prioritize sustainability and integrate sustainability considerations into their project management processes. Organizations can achieve improved sustainable project performance by investing in sustainable leadership development, fostering a culture of knowledge sharing and learning, prioritizing top management support for sustainable performance and integrating sustainable considerations into project management processes.
Originality/value
The study’s grounding on organizational learning theory adds an original and valuable perspective to the relationship between sustainable leadership and sustainable project performance. This investigation is original, as it combines sustainable leadership, knowledge integration and the moderating role of top management knowledge value to understand their impact on sustainable project performance. This unique approach contributes to the literature by providing new insights into these relationships and mechanisms in the construction industry.
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Xiaojing Xing and Chinaza Solomon Ironsi
This paper aims to explore the potential of implementing an action competence teaching model as a framework for achieving sustainable development goals (SDGs) in higher education…
Abstract
Purpose
This paper aims to explore the potential of implementing an action competence teaching model as a framework for achieving sustainable development goals (SDGs) in higher education. The paper seeks to draw insights from the students on the potential of this teaching model.
Design/methodology/approach
The study adopted a quantitative research design in exploring the potential of an action competence teaching model. This study used self-report measures to obtain insights into the objective of the study.
Findings
The action competence teaching model was seen as useful in equipping students with knowledge about a problem, confidence and willingness to act. However, some issues like the design of the projects, teamwork and instructional practices were identified and discussed.
Originality/value
To the best of the authors’ knowledge, this study is the first to implement an action competence teaching model to help draw insights from students on its potential. This paper documents certain aspects of action competence that require attention before being implemented in higher education. This information so far lacking in scientific literature contributes to ongoing discussions on SDGs while unveiling strengths and weaknesses to be considered.
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Access to good menstrual products is a human rights concern. It is essential for normalising the life during menstrual cycles by making available all the resources necessary for…
Abstract
Purpose
Access to good menstrual products is a human rights concern. It is essential for normalising the life during menstrual cycles by making available all the resources necessary for managing them. Sustainable menstrual products are the novel products which can improve the women menstrual lifestyles and reduce the discomfort associated with menstruation. However, these products are not readily adopted by the women due to their perception resulting from various factors. Hence, this study aims to figure out these perceptions, which can promote and hinder the adoption of these products.
Design/methodology/approach
A survey was conducted for the purpose of data collection. The study uses questionnaire as a research instrument to gain an insight on women health beliefs towards sustainable menstrual products. Data was collected from the women respondents through convenience sampling. Structural equation modelling was applied to analyse the data.
Findings
The findings suggest that women with appropriate knowledge had a positive perception towards the sustainable menstrual products, further leading to positive behaviour. It was also noted that marketing efforts through cues to action had an impact on their behavioural patterns. The policymakers and the marketers can focus on such prospects to advocate the use of sustainable menstrual products so that healthcare is improved.
Originality/value
To the best of the authors’ knowledge, this is the first study that provides a comprehensive framework for analysing the impact of women health beliefs towards behaviour of sustainable menstrual products. The study adds meaningful insights to the sustainable menstrual literature.
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The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team…
Abstract
Purpose
The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler.
Design/methodology/approach
A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis.
Findings
The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats.
Originality/value
By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated.
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