Search results

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

A government’s green initiatives are meant to prevent or reduce harm to society. Such initiatives can elicit positive emotions that may lead to generating a supportive public response to the government. The purpose of this paper is to understand the consumers’ emotional response to government’s actions toward making the society sustainable.

The scenario-based experimental design is used in this study where one between-subjects manipulation is created for the government’s green actions, and one between-subjects control condition is created. A total of 140 respondents were assigned to experimental and 121 respondents were assigned to control groups using judgmental sampling. Partial least squares based structural equation modeling and confirmatory factor analysis was used for the testing of both structural and measurement model.

Positive emotions (i.e. gratitude, pride and happiness) that are evoked by the manipulated scenario are found to have a direct impact on the consumers’ outcome behavior (i.e. positive word of mouth, identification with the government, interest in green initiatives of the government and interest in the government’s actions to grow the nation).

The research contributes to the literature on the social sustainability by examining the impact of emotional responses to the government’s green initiatives. This study shows that positive emotions can be evoked in the context of environmental quality by sending the right message to the consumers (i.e. the general public in this case).

The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.

The authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.

The #istayathome movement gained traction as a response to the Italian government's call for collective action. Thus, people became an active part of mobilising collective responsibility, enhancing the government's plans. A collective identity on the part of the Italian people sustained the mass mobilisation, driven by cohesion, solidarity and a deep cultural trauma from COVID-19's dramatic effects. Popular culture and Italy's long traditions also helped to form the collective identity of #istayathome. This study found that calculative practices acted as a persuasive technology in forming this collective identity and mobilising people's collective action. Numbers stimulated the cognitive, moral and emotional connections of the social ties shaping collective identity and responsibility. Thus, through collective identity, calculative practices indirectly influenced mass social behaviors and the social movement.

This study offers a novel theoretical perspective and empirical knowledge to explain how government power affects people's culture and everyday life. It unveils the sociological drivers that mobilise collective behaviors and enriches the accounting literature on the effects of calculative practices in managing emergencies. The study contributes to theory by providing an understanding of how calculative practices can influence collective behaviors and can be used to construct informal networks that go beyond the government's traditional formalities.

This paper aims to explore how the implementation of community-driven approaches to improve the living conditions of the urban poor can also have positive co-benefits for resilience to climate change, by addressing the underlying drivers of physical, social and economic vulnerability.

The paper applies a case study approach, drawing from the documented experiences of organised urban poor groups in Asian countries already actively participating in collective settlement upgrading, building networks and financial resources for further action.

The findings show that while certain actions might not be taken with climate change adaptation specifically in mind, these development activities also contribute to broader resilience to climate change, by reducing exposure to risk and addressing other drivers of vulnerability. The findings also show that partnerships between low income communities and other urban stakeholders, including local government, and innovative financial mechanisms managed by communities, can lead to scaled-up action to address development and adaptation deficits. This can lead the way for transformation in socio-political systems.

The approaches applied by organised urban poor groups in Asia show that community-level actions can make a positive contribution to building their resilience to climate change, and with local government support and partnership, it could lead to scaled-up actions, through a bottom-up approach to multi-level governance.

This paper considers how community-driven actions can build resilience to climate change, and it argues that adaptation and development should be considered together.

The purpose of this paper is to assess whether firms' transparency in supply chain (TISC) statements indicate that substantive action is being taken on modern slavery in UK government supply chains.

The authors analyse 66 of the UK government's strategic suppliers' TISC statements and 20 key documents related to the policy intent of the UK Parliament, 2015 TISC requirements. Qualitative document analysis identifies what suppliers say they are doing and what they are not saying to provide novel insights into how firms employ ambiguity to avoid timely action on modern slavery in their supply chains A set of propositions are developed.

The authors elaborate the concepts of time and change in socially sustainable supply chains and illustrate how firms use ambiguity in TISC statements as a highly strategic form of action to defend the status quo, reduce accountability and delay action for modern slavery within supply chains. The authors identify three ambiguous techniques: defensive reassurance, transfer responsibility and scope reduction that deviate from the policy intention of collaborative action.

The results illustrates how ambiguity is preventing firms from taking collaborative action to tackle modern slavery in their supply chains. The lack of action as a result of ambiguity protects firms, rather than potential victims of modern slavery.

Prior research focuses on technical compliance rather than the content of firms' TISC statements. This qualitative study provides novel insights into the policy-resistant effects of ambiguity and highlights the dynamic and instrumental role of modern slavery reporting. Theoretically, we identify accountability as an essential concept to address the causes of modern slavery in supply chains and for developing collaborative supply chain environments to tackle the issues.

By using Latour’s notion of “action at a distance” (Latour, 1987), the purpose of this paper is to examine the ways in which the government acts at a distance to achieve corporate governance of public sector banks, and the extent to which accounting enables such actions of the government.

This study follows the qualitative research approach and adopts the case study research method. A major public sector bank in Sri Lanka was selected as the case organization for this study. Data were gathered from semi-structured interviews with organizational participants and document study.

The study provides evidence to suggest that inscriptions produced through four areas of accounting, namely external reporting, external auditing, management accounting and internal auditing, have the capacity to develop strong explanations enabling action at a distance and good corporate governance in the case organization. The study also provides evidence to show how the role of accounting in long-distance control and corporate governance in the case organization is influenced by various contextual factors. In particular, the study finds that undue government interference over the case organization to gain the long-distance control have resulted in deteriorating the level of corporate governance.

The findings support the literature that examines the accounting in its social context.

The findings suggest that actors should be allowed to operate independently, particularly without political expedience and undue influences from pressure groups, which ensure effective utilization of accounting inscriptions by the actors in long-distance control as well as good corporate governance of public sector banks.

Although research into accounting in public sector organizations has gained considerable importance in recent times, those studies examining public sector banks are still lacking. The paper aims to fill this gap.

Discusses principles of equality and justice in order to justify affirmative action and clarify its need. Posits that in both the USA and South Africa, issues of segregation and discrimination are not new and both countries have had the opportunity to address their past policies by way of affirmative action programmes. Looks at what determined the denouncement of the affirmative action in the USA and why the answer to this question may have a great impact on South Africa’s attempt to improve its own affirmative action programmes. Concludes that, although 30 years of affirmative action was deemed unconstitutional, how can South Africa derive and make use of the knowledge gained to help in stopping reverse discrimination.

This paper aims to examine state adoption of climate action plans (CAPs) and investigates the factors driving the adoption of these climate policies in the states.

The framework that is formulated to explain the state climate actions involves four dimensions: climate risks, climate politics, climate economic and climate policy diffusions. These hypotheses are tested with event history analysis on a panel data set on 48 US continental states from 1994 to 2008.

This paper found empirical evidence to support climate politics, economics and policy diffusion explanations. It also found that climate risks are not taken into account in states’ climate actions. A comparison is conducted to compare the differences in state and local climate policymaking.

The paper investigates the motivations of state governments in adopting CAPs, and makes comparisons with local climate strategies. It contributes to academic understanding of the multilevel governance of climate protection in the USA.