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Open Access
Article
Publication date: 23 October 2023

Leanne Johnstone, David Yates and Sebastian Nylander

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…

2093

Abstract

Purpose

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

Design/methodology/approach

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Findings

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Practical implications

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Social implications

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

Originality/value

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 25 October 2021

Hemant Sharma, Nagendra Sohani and Ashish Yadav

Today the role of industry 4.0 plays a very important role in enhancing any supply chain network, as the industry 4.0 supply chain uses Big Data and advanced analytics to inform…

Abstract

Purpose

Today the role of industry 4.0 plays a very important role in enhancing any supply chain network, as the industry 4.0 supply chain uses Big Data and advanced analytics to inform the complete visibility. Latest data are available to bring clarity and support real-time decision-making in the entire supply chain that’s why adopting optimization techniques such as lean manufacturing and lean supply chain concept for enhancing the supply chain network of the organizations is a good idea and would benefit them in increasing their cost efficiency and productivity. The purpose of this work is to develop a technique, which may be useful for future researchers and managers to identify and classification of the significant lean supply chain enablers.

Design/methodology/approach

In this paper, the authors considered hybrid analytical hierarchy process to find the ranking of the identified lean supply chain enablers by calculating their weightage. Interpretive structural modeling (ISM) is applied to develop the structural interrelationship among various lean supply chain management enablers. Considering the results obtained from ISM the Matrices d'Impacts Croises Multiplication Appliqué a un Classement (MICMAC) analysis is done to identify the driving and dependence power of Lean Supply Chain Management Enablers (LSCMEs).

Findings

Further, the best results applying these methodologies could be used to analyze their inter-relationships for successful Lean supply chain management implementation in an organization. The authors developed an integrated model after the identification of 20 key LSCMEs, which is very helpful to identify and classify the important enablers by ISM methodology and explore the direct and indirect effects of each enabler by MICMAC analysis on the LSCM implementation. This will help organizations optimize their supply chain by selective control of lean enablers.

Practical implications

For lean manufacturing practitioners, the result of the study can be beneficial where the manufacturer is required to increase efficiency and reduce cost and wastage of resources in the lean manufacturing process, as well as in enhancing the supply chain.

Originality/value

This paper is the first research paper that considered firstly deep literature review of identified lean supply chain enablers and second developed structured modeling of various lean enablers of supply chain with the help of various methodologies.

Details

Journal of Engineering, Design and Technology , vol. 21 no. 6
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 14 June 2024

Reed E. Nelson

Mass markets, bureaucratic hierarchy and impersonal factories have provided the foundation for Western capitalism during the past three to four centuries, but long before this…

Abstract

Purpose

Mass markets, bureaucratic hierarchy and impersonal factories have provided the foundation for Western capitalism during the past three to four centuries, but long before this, the Islamic bazaar fulfilled many of these functions effectively if not admirably despite substantial cultural, political and economic challenges. Paradoxically, bazaar-like arrangements are reappearing in some of the most advanced sectors of the postmodern world at the same time they persist or surface in several other settings. The purpose of this paper is to consider the causes of this persistence and what it means for managers?

Design/methodology/approach

This paper uses the categories of Geertz’s classic ethnographic description of the Sefrou suq in Morocco buttressed with other relevant sources to compare the attributes of the institutions of classic capitalism described by Weber to the Islamic Bazaar and similar hybrid manifestations found in diverse settings today.

Findings

This study suggests five lessons for modern bazaaris: It is never totally about the money – the importance of multiple currencies in creating productive exchanges. The promise and dangers of clientelism – working with trusted collaborators speeds cooperation but poses the danger of stifling innovation. Private lives, public bonds – how the mechanisms of the bazaar permit diverse partners to collaborate successfully. Everyone is a broker – how participants in the bazaar search out creative opportunities for exchange. Creating safe, random interaction – how the physical and social design of the bazaar safely brings together rivals.

Research limitations/implications

These conclusions are drawn from existing ethnographic, historical and theoretical sources.

Practical implications

Contemporary managers dealing with environments where neoclassical markets and hierarchies no longer work or never fully arrived need to do the same, only more carefully, more consistently and more intentionally.

Originality/value

The legacy of the Islamic bazaar as a viable alternative to mass capitalism and a humanizing force has generally not been recognized in mainline management thought, especially in light of the erosion of the dominant metaphors of market and hierarchy in the postmodern world.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 10 August 2023

Beatriz Minguela-Rata, Juan Manuel Maqueira, Araceli Rojo and José Moyano-Fuentes

This study aims to examine the full mediating role of supply chain flexibility (SCF) between lean production (LP) and business performance (BP) found in the previous literature…

Abstract

Purpose

This study aims to examine the full mediating role of supply chain flexibility (SCF) between lean production (LP) and business performance (BP) found in the previous literature. This effect negates the direct LP-BP effect (the so-called “total eclipse effect”). The authors analyze the individual contributions that the different SCF dimensions (sourcing flexibility; operating system flexibility, distribution flexibility and information system [IS] flexibility) make to the “total eclipse effect” between LP and BP produced by SCF. The relational resources-based view and resource orchestration theory are used to support the theoretical framework.

Design/methodology/approach

Covariance-based structural equations modeling (CB-SEM) is used to test the SCF LP-BP total eclipse hypothesis and four additional mediation hypotheses, one for each of the SCF dimensions. Data obtained via a questionnaire given to 260 companies are analyzed with CB-SEM, and SPSS Process is used to evaluate the mediation effect.

Findings

Research results indicate that only one of the dimensions (operating system flexibility) has a full mediation effect between LP and BP and is, therefore, the main contributor to the eclipse effect. Two other dimensions (sourcing flexibility and distribution flexibility) have partial mediation effects, so they also contribute to developing the eclipse effect, although to a lesser extent. Finally, IS flexibility is neither a full nor a partial mediation factor and does not contribute to the eclipse effect.

Originality/value

These findings have some important implications. For academia, they generate new knowledge of the role that each of the SCF dimensions or components plays in the LP-BP relationship. For company management, the findings offer supply chain managers specific information on the individual effects that the different types of SCF flexibility have between LP and BP. This will allow companies to target their efforts to develop certain types of flexibility in LP contexts depending on the outcomes that senior managers want to achieve with their SCs.

Details

Supply Chain Management: An International Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 16 April 2024

Sanjay Gupta, Sahil Raj, Aashish Garg and Swati Gupta

The primary purpose of this study is to examine the factors leading to shopping cart abandonment and construct a model depicting interrelationship among them using interpretive…

Abstract

Purpose

The primary purpose of this study is to examine the factors leading to shopping cart abandonment and construct a model depicting interrelationship among them using interpretive structural modeling (ISM) and Matriced Impact Croises Multiplication Appliquee an un Classement (MICMAC).

Design/methodology/approach

Initially, 20 factors leading to shopping cart abandonment were extracted through a systematic literature review and expert opinions. Fifteen factors were finalized using the importance index and CIMTC method, for which consistency has been checked in SPSS software through a statistical reliability test. Finally, ISM and MICMAC approach is used to develop a model depicting the contextual relationship among finalized factors of shopping cart abandonment.

Findings

The ISM model depicts a technical glitch (SC8), cash on delivery not available (SC4), bad checkout interface (SC9), just browsing (SC11), and lack of physical examination (SC12) are drivers or independent factors. Additionally, four quadrants have been formulated in MICMAC analysis based on their dependency and driving power. This facilitates technical managers of e-commerce companies to focus more on factors leading to shopping cart abandonment according to their dependency and driving power.

Research limitations/implications

Taking an expert’s opinion as a base may affect the results of the study due to biases based on subjectivity.

Practical implications

This study’s outcomes would accommodate practitioners, researchers, and multinational or national companies to indulge in e-commerce to anticipate factors restricting the general public from online shopping.

Originality/value

For the successful running of an e-commerce business and to retain the confidence of e-shoppers, every e-commerce company must make a strategy for controlling factors leading to shopping cart abandonment at the initial stage. So, this paper attempts to highlight the main factors leading to shopping cart abandonment and interrelate them using ISM and MICMAC approaches. It provides a clear path to technical heads, researchers, and consultants for handling these shopping cart abandonment factors.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 4 April 2024

Mahipal Singh, Mahender Singh Singh Kaswan and Rajeev Rathi

The purpose of this study is to explore and model the strategies to overcome the barriers of Lean Six Sigma (LSS) implementation in Indian small manufacturing enterprises (SMEs).

Abstract

Purpose

The purpose of this study is to explore and model the strategies to overcome the barriers of Lean Six Sigma (LSS) implementation in Indian small manufacturing enterprises (SMEs).

Design/methodology/approach

In this research, 31 strategies of LSS implementation in SMEs have been identified through detailed literature review and out of them, 13 are finalized using statistical tools like CIMTC and Importance-Index analysis. Moreover, the consistency of finalized strategies was examined through reliability test using SPSS software version 22. The finalized strategies are modelled through interpretive structural modelling (ISM) and classified them using MICMAC based on their driving and dependency power.

Findings

The key findings of this techno-managerial study are identification and modelling of 13 strategies to overcome adoption challenges of LSS in context of Indian SMEs. The usage of ISM-MICMAC approach provides the guidance to industrialist consider the mutual interaction of strategies during planning and scheduling for LSS projects.

Research limitations/implications

Due to human involvement and judgements, there may be chance of biasness and subjectivity during construction of self-interaction matrix. Also, the number of identified strategies to overcomes barriers of LSS adoption may vary by altering nature, scope and region of research.

Originality/value

Literature is full of studies regarding LSS barriers and its rankings. Also, few studies explored the solutions of LSS barriers and prioritized them. To the best of the authors’ knowledge, our study is very rare to witness which expose the strategies to overcome the barriers and frame the mutual interaction are per the driving and dependence power of strategies. The application of ISM-MICMAC approach suggests a roadmap for implementing LSS approach efficiently through considering developed ISM model of strategies in context of SMEs.

Details

International Journal of Lean Six Sigma, vol. 15 no. 4
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 29 December 2022

Nikhil Suryakant Ghag, Padmanav Acharya and Vivekanand Khanapuri

It is critical for small and medium-scale enterprises (SMEs) to review and monitor sustainability performance indicators across three dimensions: economic, environmental and…

Abstract

Purpose

It is critical for small and medium-scale enterprises (SMEs) to review and monitor sustainability performance indicators across three dimensions: economic, environmental and social to attain long-term competitiveness. SMEs lack a holistic perspective on sustainability; they are frequently hindered from contemplating environmentally favorable investments beyond what is legally needed. The purpose of this paper is to present a joint Decision-making trial and Evaluation Laboratory (DEMATEL) and NK methodology for developing a process model for introducing and implementing sustainable competitiveness practices for SMEs.

Design/methodology/approach

This study addresses the issue by adopting a sustainable competitiveness practices framework and applying a novel method that integrates DEMATEL and NK model for evaluating and developing the implementation path model for Indian manufacturing SMEs.

Findings

This paper also demonstrates that not only the relational practice itself but also the order in which the relational practices are implemented can be related to performance. According to the authors' preliminary findings, organizations in this study should first implement a social dimension, which includes sustainable leadership, knowledge sharing, etc., then an economic dimension like quality, sustainable innovations, etc., and finally environmental dimensions like green marketing, solid waste reduction, etc., with their management for competitiveness.

Research limitations/implications

These findings offer some preliminary information as well as advice for managers and policymakers looking to integrate sustainable efforts.

Practical implications

This study asserts that not only the interdependent practice but also the sequence of implementation is important and can relate to the performance. The path result shows that the organization develops first sustainable design and product development (economic), sustainable leadership (social) and solid waste reduction (environmental) practices.

Originality/value

There is no such study that develops a process model for introducing and implementing sustainable competitiveness of SMEs which assesses and analyzes the interdependencies across relational behaviors, to the best of authors’ knowledge. The novelty of this work lies in integrating DEMATEL-NK model approach.

Details

Journal of Global Operations and Strategic Sourcing, vol. 17 no. 3
Type: Research Article
ISSN: 2398-5364

Keywords

Article
Publication date: 28 June 2022

Helmut Nechansky

The paper analyzes how the goal-setting of two individuals or social units A and B determines the utilities, which the two parties can gain in a dyadic interaction.

Abstract

Purpose

The paper analyzes how the goal-setting of two individuals or social units A and B determines the utilities, which the two parties can gain in a dyadic interaction.

Design/methodology/approach

The analysis is based on a dyadic utility space representing the utilities of A and B along the x and y axis, respectively. In this space the goal-orientation of an individual action is mapped with a vector, where its angle shows the combination of utilities of A and B aimed at, and the length corresponds to the strength of an action.

Findings

Analyzing actions of A and responses of B in the dyadic utility space allows (a) calculating single and joint utilities, (b) identifying the narrow range of equal utility for both and (c) identifying four vectors for maximizing different combinations of utility. Studying combinations of these four vectors in a 4 × 4 ‘Interaction - Utility Matrix’ shows how the goal-setting of A for a prime action widely predetermines, before a response of B, the realizable dyadic utility for both.

Practical implications

The dyadic utility space allows illustrating any dyadic interaction: It shows all possible dyadic “payoffs” investigated in game theory; it allows studying repeated exchange and resulting accumulation of utility; it allows mapping power relations.

Originality/value

The paper shows the interrelation between cybernetic principles of control, goal-orientated human behavior and the utility concept of social sciences. And it allows rejecting Adam Smith’s 18th myth of an “invisible hand”.

Details

Kybernetes, vol. 52 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 26 August 2024

Cassiana Maris Lima Cruz, Igor Grotto Bosa, Camila Kolling, Janine Fleith de Medeiros and José Luís Duarte Ribeiro

This study aims to understand the perception of young people regarding different communication strategies to promote proenvironmental disposal behavior. Based on the…

Abstract

Purpose

This study aims to understand the perception of young people regarding different communication strategies to promote proenvironmental disposal behavior. Based on the attention-interest-desire-action (AIDA) model, the study analyses how university students react to different communication approaches used by a university aiming at the correct disposal of waste.

Design/methodology/approach

The authors conducted a qualitative exploratory research in two steps: (i) a narrative bibliographic review and (ii) a case study. The (i) bibliographic review was conducted about proenvironmental behavior and disposal of solid waste and response hierarchy models, with emphasis on the AIDA model. The (ii) case study was executed through an in-depth interview with a manager of the environmental sanitation area and a qualitative survey with undergraduate students from a university in southern Brazil.

Findings

The findings reveal that young people tend to prefer communication strategies related to triggers for long-term memory, especially when evaluating the cognitive stage of the response hierarchy. For example, the provision of bins identified with stickers and colors is a communication strategy that leads to a memory model of associative networks. By viewing a certain color or image of an object, the individual can quickly retrieve information already known about the act of properly disposing of waste. Additionally, convenience is a key factor for the behavioral intention of properly disposing of waste to become a reality.

Originality/value

Few studies have identified the most effective communication strategies to promote proper disposal behavior among young people in universities. This study addresses this gap, based on the AIDA model.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

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