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Open Access
Article
Publication date: 28 November 2023

Lindani Myeza, Marianne Kok, Yvette Lange and Warren Maroun

This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.

Abstract

Purpose

This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.

Design/methodology/approach

This study uses a qualitative approach based on semi-structured interviews with 18 participants, comprising of preparers of financial statements, board members and management consultants/advisors. The study also relied on the analysis of articles on corporate webpages and publications produced by professional bodies on the economic, social and environmental impact of COVID-19.

Findings

The results of this study indicated that governing bodies demonstrated stakeholder engagement during times of crisis through transparent reporting, corporate social responsibility initiatives and active stakeholder inclusivity.

Originality/value

This study contributes to the body of research on stakeholder engagement during a crisis and provides evidence of the role stakeholder inclusivity can play in responding to a crisis. The findings will be useful in understanding the importance of stakeholder engagement during times of crisis. The study is one of the first, to the best of the authors’ knowledge, to evaluate how stakeholder engagement principles can be followed by governing bodies during a crisis.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 20 March 2023

Kudakwashe Chirambwi

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and…

Abstract

Purpose

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and contention on the superiority given to positivist and interpretivist research designs when doing fieldwork in war situations, hence there is a need to use integrated data generation techniques. The combined effect of severe limitations of movement for both the researcher and researched fragmented data because of polarized views about the causes of the war and unpredictable events that make information hard to come by militate against systematic, organised and robust data generation. The purpose of this paper, therefore, is to make fieldwork researchers understand significant research problems unique to war zones.

Design/methodology/approach

This research was guided by the postmodernist mode of thought which challenges standardised research traditions. Fieldwork experiences in Cabo suggest the need to use the composite strategies that rely on the theoretical foundation of integrative and creative collection of data when doing research in violent settings.

Findings

The fieldwork experiences showed that the standardised, conventional and valorised positivist and ethnographic research strategies may not sufficiently facilitate understanding of the dynamics of war. There should not be firm rules, guidelines or regulations governing the actions of the researcher in conflict. As such, doing research in violent settings require reflexivity, flexibility and creativity in research strategies that respond to rapid changes. Research experiences in Mozambique show the need to use blended methods that include even less structured methodologies.

Originality/value

Fieldwork experiences in Cabo challenges researchers who cling to standardised research traditions which often hamper awareness of new postmodernist mode of thought applicable to war settings. It is essential to study the nature of African armed conflicts by combining creativity and flexibility in the selection of research strategies.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 3 November 2023

Daniel Francois Dörfling and Euphemia Godspower-Akpomiemie

This study aims to identify the propensity for clients (legal and natural persons) to adopt peer-to-peer (P2P) short-term insurance policies as opposed to traditional and/or…

Abstract

Purpose

This study aims to identify the propensity for clients (legal and natural persons) to adopt peer-to-peer (P2P) short-term insurance policies as opposed to traditional and/or centralized short-term.

Design/methodology/approach

In this paper data was collected through a survey of 102 sampled short-term insurance clients using convenience sampling. The TAM2 questionnaire was adapted to evaluate the intention to adopt a P2P insurance policy.

Findings

The findings of this study shed light on the factors influencing the adoption and (dis)continuation of short-term insurance products, both traditional and digital, among South African consumers. The results demonstrate that perceived usefulness, ease of use, trust, risk perception and subjective norm play crucial roles in individuals' intention to use or (dis)continue the use of these insurance products.

Practical implications

The study's findings provide actionable insights for practitioners in the short-term insurance sector, with a focus on marketers and e-commerce professionals. These insights emphasize the need to prioritize user-friendly design and trust-building measures in the development of P2P insurance systems. Additionally, practitioners should consider harnessing the power of social influence and carefully balancing innovative features with familiarity in their marketing efforts. These strategies are poised to enhance the adoption and competitive positioning of P2P insurance solutions amidst the evolving landscape of digital transformation.

Originality/value

This study makes a substantial contribution by employing the technology acceptance model (TAM) in a novel and unconventional manner. It not only explicates the intricate dynamics governing the adoption and discontinuation of short-term insurance products, encompassing both conventional and digital alternatives, within the South African consumer milieu but also extends its purview to infer the reasons behind the limited widespread adoption of the digital counterpart, despite its superior value proposition compared to the traditional offering. The findings elucidate the critical determinants shaping individuals' decisions in this dynamic market segment. This research enhances the global discourse on insurance adoption with a unique South African perspective and furnishes insurers and marketers with empirically grounded insights to optimize their strategies and cultivate substantive connections with their target demographic.

Details

Digital Transformation and Society, vol. 3 no. 2
Type: Research Article
ISSN: 2755-0761

Keywords

Open Access
Article
Publication date: 19 April 2022

David Moscoso-Sánchez, José María Nasarre-Sarmiento, Manuel Trujillo-Carmona, Manuel T. González-Fernández, Ana Luque-Gil, Víctor Sánchez-Sanz and Pablo Vidal-González

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are…

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Abstract

Purpose

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.

Design/methodology/approach

The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.

Findings

The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.

Research limitations/implications

Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.

Practical implications

The results could help to guide public policy and governance of public paths.

Social implications

Public paths promote rural development and a green/sustainable economy.

Originality/value

The research results and conclusions are original.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 3
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 16 April 2024

Liezl Smith and Christiaan Lamprecht

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine…

Abstract

Purpose

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation to the metaverse, and it is becoming a more prevalent driver of business performance and reporting on performance. However, ML has limitations, and using the technology in business processes, such as accounting, poses a technology governance failure risk. To address this risk, decision makers and those tasked to govern these technologies must understand where the technology fits into the business process and consider its limitations to enable a governed transition to the metaverse. Using selected accounting processes, this study aims to describe the limitations that ML techniques pose to ensure the quality of financial information.

Design/methodology/approach

A grounded theory literature review method, consisting of five iterative stages, was used to identify the accounting tasks that ML could perform in the respective accounting processes, describe the ML techniques that could be applied to each accounting task and identify the limitations associated with the individual techniques.

Findings

This study finds that limitations such as data availability and training time may impact the quality of the financial information and that ML techniques and their limitations must be clearly understood when developing and implementing technology governance measures.

Originality/value

The study contributes to the growing literature on enterprise information and technology management and governance. In this study, the authors integrated current ML knowledge into an accounting context. As accounting is a pervasive aspect of business, the insights from this study will benefit decision makers and those tasked to govern these technologies to understand how some processes are more likely to be affected by certain limitations and how this may impact the accounting objectives. It will also benefit those users hoping to exploit the advantages of ML in their accounting processes while understanding the specific technology limitations on an accounting task level.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 23 January 2024

Inger James, Annica Kihlgren, Margaretha Norell Pejner and Sofia Tavemark

The purpose of this paper is to describe how first-line managers (FLMs) in home care (HC) reason about the opportunities and obstacles to lead the work according to the…

Abstract

Purpose

The purpose of this paper is to describe how first-line managers (FLMs) in home care (HC) reason about the opportunities and obstacles to lead the work according to the individual’s needs and goals.

Design/methodology/approach

In this participatory appreciative action reflection project, eight managers within one Swedish municipality were interviewed. The data were analysed using a thematic analysis.

Findings

The results showed a polarization between two different systems that FLMs struggle to balance when attempting to lead HC that adapts to the needs and goals of individuals. One system was represented by the possibilities of a humane system, with human capital in the form of the individual, older persons and the co-workers in HC. The second system was represented by obstacles in the form of the economic needs of the organization in which the individual receiving HC often felt forgotten. In this system, the organization’s needs and goals governed, with FLMs needing to adapt to the cost-effectiveness principle and keep a balanced budget. The managers had to balance an ethical conflict of values between the human value and needs-solidarity principles, with that of the cost-effectiveness principle.

Originality/value

The FLMs lack the opportunity to lead HC according to the needs and goals of the individuals receiving HC. There is a need for consensus and a value-based leadership model based on ethical principles such as the principles of human value and needs-solidarity to lead the HC according to the individual’s needs and goals.

Open Access
Article
Publication date: 29 February 2024

Erlend Vik and Lisa Hansson

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing…

Abstract

Purpose

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

Design/methodology/approach

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

Findings

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

Practical implications

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

Originality/value

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 4 July 2023

Joacim Hansson

In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as…

Abstract

Purpose

In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as documents. Significant writings by Suzanne Briet, Éric de Grolier and Robert Pagès are analyzed in the light of current document-theoretical concepts and discussions.

Design/methodology/approach

Conceptual analysis.

Findings

The French Documentation Movement provided a rich intellectual environment in the late 1940s and early 1950s, resulting in original works on documents and the ways these may be represented bibliographically. These works display a variety of approaches from object-oriented description to notational concept-synthesis, and definitions of classification systems as isomorph documents at the center of politically informed critique of modern society.

Originality/value

The article brings together historical and conceptual elements in the analysis which have not previously been combined in Library and Information Science literature. In the analysis, the article discusses significant contributions to classification and document theory that hitherto have eluded attention from the wider international Library and Information Science research community. Through this, the article contributes to the currently ongoing conceptual discussion on documents and documentality.

Details

Journal of Documentation, vol. 80 no. 3
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 14 February 2024

Chao Lu and Xiaohai Xin

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address…

Abstract

Purpose

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

Design/methodology/approach

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

Findings

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

Research limitations/implications

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

Originality/value

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 18 no. 2
Type: Research Article
ISSN: 2071-1395

Keywords

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