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Article
Publication date: 29 January 2018

Yang Stephanie Liu and Jessica Hong Yang

This paper aims to investigate the extent to which greenhouse gas (GHG)-sensitive companies in the FTSE 100 disclose carbon emission information in their annual reports…

Abstract

Purpose

This paper aims to investigate the extent to which greenhouse gas (GHG)-sensitive companies in the FTSE 100 disclose carbon emission information in their annual reports and stand-alone reports during the period of 2004-2012 and how they respond to the launch of legally binding GHG-reduction schemes – the European (EU) Emission Trading Scheme (EU ETS) and the Climate Change Act (CCA).

Design/methodology/approach

A 42-item disclosure index is constructed to analyse the quality of corporate GHG disclosures. The authors initially chart the development of corporate GHG disclosure from 2004 to 2012, analyse the trend of disclosure development and compare variances for the convergence of disclosures. Subsequently the authors carry out a t-test to assess the significance of post-EU ETS and -CCA changes and the difference between GHG trading account holders (AH) and non-account holders (NAH).

Findings

The results show that GHG disclosures have been increasing over time, both in number of firms making disclosures and in the amount of information being reported, which indicate the movement towards normativity. The authors also find that the disclosures reach the peak after the enactment of EU ETS and CCA, and firms with carbon trading accounts are more responsive to these schemes than those without accounts. Nevertheless, the quality of the disclosure remains low, which may justify the further government intervention of mandating carbon reporting.

Originality/value

This is the first paper that has examined the regulatory effects on GHG disclosures in an environment where GHG emission triggers direct cost for companies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

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Article
Publication date: 12 March 2020

Raed EL-Khalil, Zachary Moran Leffakis and Paul C. Hong

This paper empirically examines the implementation pattern of different types of lean management (LM) techniques on the shop-floor. Based on the socio-technical systems…

Abstract

Purpose

This paper empirically examines the implementation pattern of different types of lean management (LM) techniques on the shop-floor. Based on the socio-technical systems framework, LM techniques are classified as social improvement tools and technical process standardization and stability practices. This categorization facilitates investigating their implementation relationship in a complex production system.

Design/methodology/approach

Based on the survey data from managers of the three major US auto-manufacturers and their suppliers (n = 137), measurement scales are developed using confirmatory factor analysis for the LM process improvement, stability, and standardization constructs. Hypotheses are tested by applying the Sobel test technique for mediating regression.

Findings

Statistical results confirm the mediation role of LM improvement tools between standardization and stability goal practices, indicating that technical process-oriented practices are not directly related and that their association is impacted by the corresponding implementation of social tools on the shop-floor.

Practical implications

The results indicate that LM practices should not be randomly implemented on the shop-floor but rather adopted and executed based on a systematic pattern. In LM systems, the implementation of process stability, standardization, and improvement practices on the shop-floor are more tightly integrated than traditionally assumed.

Originality/value

This study establishes a new categorization of specific LM tools based on social and technical characteristics. The conclusions highlight the importance of adopting a social emphasize of continuous improvement to establish a technical focus of process standardization and stability for LM implementation success.

Details

Journal of Manufacturing Technology Management, vol. 31 no. 4
Type: Research Article
ISSN: 1741-038X

Keywords

Content available
Book part
Publication date: 29 January 2021

Abstract

Details

Modeling Economic Growth in Contemporary Hong Kong
Type: Book
ISBN: 978-1-83909-937-3

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Article
Publication date: 3 October 2016

Helen Hong Yang and Alan Farley

This paper aims to investigate the extent international and domestic guidelines have influenced the content of corporate environmental reporting (CER) in the context of…

Abstract

Purpose

This paper aims to investigate the extent international and domestic guidelines have influenced the content of corporate environmental reporting (CER) in the context of China’s radical institutional transition from bureaucratic secrecy to openness, marked by the first nationwide guidelines on Open Government Information (OGI) and Open Environment Information (OEI), effective in 2008.

Design/methodology/approach

The study develops a research instrument that captures international and Chinese national guidelines pertaining to environmental information disclosure. This instrument is used to analyse 471 reports of leading 100 listed Chinese companies for the critical period between 2006 and 2010. Chi-square test statistics are used to analyse the significance of differences in reporting items supported by Chinese guidelines versus those supported by international reporting guidelines only.

Findings

Partial convergence in climate-change reporting co-exists with divergent China specific interpretation of climate change. The coercive institutional influences of the Chinese government’s guidance in OGI and OEI led to the rapid growth of CER in 2008 compared to 2006, despite compliance being voluntary.

Originality/value

The study is innovative in explicitly measuring any changes in reporting relative to the potential for additional reporting. Such a method more accurately evaluates the effect of institutional influences on reporting. The study provides a fresh profile of the content and the reporting medium of CER, with a particular focus on climate change in the Chinese context. The findings highlight research into CER based on annual reports risks results being incomplete and misleading. Findings have practical implications for policy makers in other emerging economies.

Details

International Journal of Accounting & Information Management, vol. 24 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 24 March 2021

Leping You and Linda C. Hon

This study developed and tested a consumer relations model to determine linkages among brand identity, reputation and value congruence with positive Word-of- Mouth (WOM…

Abstract

Purpose

This study developed and tested a consumer relations model to determine linkages among brand identity, reputation and value congruence with positive Word-of- Mouth (WOM) intentions.

Design/methodology/approach

An intercept survey was conducted during which 350 participants were asked about their perceptions of the store from where they are most likely to purchase coffee among options including multi-national corporations (MNCs) that have global brand identity and small to medium enterprises (SMEs) with local brand identity.

Findings

Reputation and value congruence were positively related to positive WOM intentions. Unexpectedly, respondents indicated more positive WOM intentions toward SMEs than MNCs.

Research limitations/implications

The findings suggested that value congruence and reputation are positively associated with WOM intentions. Yet, consumers indicated greater WOM intentions toward SMEs than MNCs, which implies that SMEs may be unique and have the ability to create more emotional attachment between businesses and consumers.

Practical implications

To promote consumers' positive WOM intentions, corporate/brand communication practitioners need to build a favorable reputation through effective communication that externalizes organizational values among consumers and includes companies' commitment to the communities in which they operate.

Originality/value

Like SMEs, MNCs should build quality relationships with the local community where they conduct business. Also, based on definitions of values and values congruence in the research literature, an original five-item scale of value congruence was developed and validated to measure the congruence between consumers' personal values and their perceptions of a company's values in the context of consumer relationship management.

Details

Journal of Communication Management, vol. 25 no. 2
Type: Research Article
ISSN: 1363-254X

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Article
Publication date: 5 September 2016

Hong Yang, He Wang and Dingyue Cao

Tabbing and stringing are the critical process for crystalline silicon solar module production. Because of the mismatch of the thermal expansion coefficients between…

Abstract

Purpose

Tabbing and stringing are the critical process for crystalline silicon solar module production. Because of the mismatch of the thermal expansion coefficients between silicon and metal, phenomenon of cell bowing, microcracks formation or cell breakage emerge during the soldering process. The purpose of this paper is to investigate the effect of soldering on crystalline silicon solar cells and module, and reveal soldering law so as to decrease the breakage rates and improve reliability for crystalline silicon solar module.

Design/methodology/approach

A microscopic model of the soldering process is developed by the study of the crystalline silicon solar cell soldering process in this work. And the defects caused by soldering were analyzed systematically.

Findings

The defects caused by soldering are analyzed systematically. The optimal soldering conditions are derived for the crystalline silicon solar module.

Originality/value

The quality criterion of soldering for crystalline silicon solar module is built for the first time. The optimal soldering conditions are derived for the crystalline silicon solar module. This study provides insights into solder interconnection reliability in the photovoltaic (PV) industry.

Details

Soldering & Surface Mount Technology, vol. 28 no. 4
Type: Research Article
ISSN: 0954-0911

Keywords

Content available
Article
Publication date: 10 August 2021

Wenjun Wen

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research…

Abstract

Purpose

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

Research limitations/implications

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

Originality/value

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 10 April 2020

Hong Yang, Yimei Hu, Han Qiao, Shouyang Wang and Feng Jiang

The purpose of this paper is to elaborate on the interactive conflicts between business and governmental authorities in the regulatory process of an emerging business…

Abstract

Purpose

The purpose of this paper is to elaborate on the interactive conflicts between business and governmental authorities in the regulatory process of an emerging business model: sharing economy. Focusing on bike sharing system, the study also investigates the conflict-handling strategy of bike sharing companies and government regulation.

Design/methodology/approach

An evolutionary game model is introduced to illustrate the interactive conflict between bike sharing companies and government regulation, combined with system dynamics (SD) to simulate the evolutionary conflict-handling strategies between the two players.

Findings

The dynamic strategies of the two players are observed, and under five conditions the conflict outcomes are evolutionary stable states. Simulations show that each party sacrifices part of its interest and adjust its strategy according to that of the other, indicating the conflict-handling strategy as a compromising mode. Furthermore, the strategies of bike sharing companies are sensitive to additional operation and maintenance costs for producing low-quality bicycles and costs of positive regulation, which provides theoretical guidance for regulatory authorities.

Originality/value

The station-less bike sharing come up in China recently, and it is an important research field of entrepreneurship. Owing to the uniqueness and novelty of the phenomenon, conflicts and challenges exist during the regulation process. Thus, the study practically contributes to the conflict-handling strategies of businesses and government under the context of sharing economy. Methodologically, as a novel issue with less available data to carry out empirical research, this study combines evolutionary game theory with SD to shed light on the complex interactions between businesses and government. The research method can be applied to other entrepreneurial studies.

Details

International Journal of Conflict Management, vol. 31 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

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Article
Publication date: 19 September 2019

Saumyaranjan Sahoo

Modern manufacturing systems require tools and techniques that take cognizance of the social (concerning people and relations) as well as the technical environment. The…

Abstract

Purpose

Modern manufacturing systems require tools and techniques that take cognizance of the social (concerning people and relations) as well as the technical environment. The purpose of this paper is to explore the relationship between the social and technical aspects of lean manufacturing practices and their effects on business performance outcomes.

Design/methodology/approach

The hypothesized relationships for this study are tested with data collected from 148 Indian manufacturing firms by using SPSS and AMOS statistical software.

Findings

The analysis of the study was conducted using structural equation modeling (SEM) technique, which indicated that both “soft” and “hard” lean practices are positively related to business performance parameters. The findings also demonstrated that “hard” lean practices fully mediate the relationship between “soft” lean practices and business performance parameters.

Research limitations/implications

There are some limitations of this study. Although a cross-sectional survey has been applied, the research does not permit us to account for the lag between implementation and performance. It also brings the opinion of a limited number of Indian experts about lean manufacturing systems; hence, the sample size could be increased and the nationality of the respondent could be expanded for future research.

Practical implications

The paper would be of interest to Lean practitioners, and the results of this study can be used in organizations to put a focus on social-cultural changes while applying lean technical tools when it comes to practices as well as importance.

Originality/value

This paper extends theoretical contribution in production and operations management literature, highlighting how social and technical practices have to interact to enable a successful lean manufacturing implementation.

Details

International Journal of Quality & Reliability Management, vol. 37 no. 5
Type: Research Article
ISSN: 0265-671X

Keywords

Content available
Article
Publication date: 13 June 2016

Diego Tlapa, Jorge Limon, Jorge L García-Alcaraz, Yolanda Baez and Cuauhtémoc Sánchez

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the…

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Abstract

Purpose

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies.

Design/methodology/approach

Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships.

Findings

The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement.

Research limitations/implications

Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used.

Practical implications

Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies.

Originality/value

IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.

Details

Industrial Management & Data Systems, vol. 116 no. 5
Type: Research Article
ISSN: 0263-5577

Keywords

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