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The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Insufficient productivity development in the global and Finnish infrastructure sectors indicates that there are challenges in genuinely achieving the goals of resource efficiency and digitalization. This study adapts the approach of capability maturity model integration (CMMI) for examining the capabilities for productivity development that reveal the enablers of improving productivity in the infrastructure sector.

Civil engineering in Finland was selected as the study area, and a qualitative research approach was adopted. A novel maturity model was constructed deductively through a three-step analytical process. Previous research literature was adapted to form a framework with maturity levels and key process areas (KPAs). KPA attributes and their maturity criteria were formed through a thematic analysis of interview data from 12 semi-structured group interviews. Finally, validation and refinement of the model were performed with an expert panel.

This paper provides a novel maturity model for examining and enhancing the infrastructure sector’s maturity in productivity development. The model brings into discussion the current business logics, relevance of lifecycle-thinking, binding targets and outcomes of limited activities in the surrounding infrastructure system.

This paper provides a new approach for pursuing productivity development in the infrastructure sector by constructing a maturity model that adapts the concepts of CMMI and change management. The model and findings benefit all actors in the sector and provide an understanding of the required elements and means to achieve a more sustainable built environment and effective operations.

The agricultural supply chain is susceptible to disruptive geopolitical events. Therefore, agri-food firms must devise robust resilience strategies to hasten recovery and mitigate global food security effects. Hence, the central aim of this paper is to investigate how supply chains could leverage digital technologies to design resilience strategies to manage uncertainty stemming from the external environment disrupted by a geopolitical event. The context of the study is the African agri-food supply chain during the Russian invasion of Ukraine.

The authors employ strategic contingency and dynamic capabilities theory arguments to explore the scenario and conditions under which African agri-food firms could leverage digital technologies to formulate contingency strategies and devise mitigation countermeasures. Then, the authors used a multi-case-study analysis of 14 African firms of different sizes and tiers within three main agri-food sectors (i.e. livestock farming, food-crop and fisheries-aquaculture) to explore, interpret and present data and their findings.

Downstream firms (wholesalers and retailers) of the African agri-food supply chain are found to extensively use digital seizing and transforming capabilities to formulate worst-case assumptions amid geopolitical disruption, followed by proactive mitigation actions. These capabilities are mainly supported by advanced technologies such as blockchain and additive manufacturing. On the other hand, smaller upstream partners (SMEs, cooperatives and smallholders) are found to leverage less advanced technologies, such as mobile apps and cloud-based data analytics, to develop sensing capabilities necessary to formulate a “wait-and-see” strategy, allowing them to reduce perceptions of heightened supply chain uncertainty and take mainly reactive mitigation strategies. Finally, the authors integrate their findings into a conceptual framework that advances the research agenda on managing supply chain uncertainty in vulnerable areas.

This study is the first that sought to understand the contextual conditions (supply chain characteristics and firm characteristics) under which companies in the African agri-food supply chain could leverage digital technologies to manage uncertainty. The study advances contingency and dynamic capability theories by providing a new way of interacting in one specific context. In practice, this study assists managers in developing suitable strategies to manage uncertainty during geopolitical disruptions.

The purpose of this study is to investigate cathodic protection (CP) efficiency in the tidal zone and its associated processes.

Specific features of CP in the tidal zone, that is, persistence of a thin seawater film and insufficient cathodic potential due to ohmic drop, were addressed. In this preliminary study, carbon steel electrodes were polarized at two cathodic potentials (correct or insufficient protection) while immersed in 1 mm or 5 mm thick natural seawater layers. After CP interruption, the protective ability of the layers covering the steel electrodes was studied using various electrochemical methods, including electrochemical impedance spectroscopy. The layers were characterized by XRD.

The protective ability of calcareous deposits was increased in thin seawater films. Insufficient CP could promote protective aragonite/corrosion products layer.

The combined effects of thin seawater film and applied potential were never addressed, and the conclusions drawn from this preliminary study give new insight on the efficiency of CP in the tidal zone.

In recent years, the robotic process automation (RPA) technology has increasingly been used to automate business processes. While a lot of research has been published on the potential and benefits of the technology, only a few studies have conducted research on challenges related to RPA adoption. Hence, this study aims to identify and discuss challenges related to RPA implementation projects.

Following an inductive methodology, interviews have been conducted with consultants who were involved in multiple RPA implementation projects. Hence, their extensive experience and views contribute to a detailed and in-depth understanding of the phenomena under research.

The results suggest that there are various process-related, technical, resource-related, psychological and coordinative challenges that must be considered when conducting an RPA implementation project.

This paper contributes to knowledge by presenting a new typology of challenges, as well as providing an in-depth discussion of the individual challenges that organizations face.

This study uses a mixed methods approach to investigate the pedagogical approaches and teaching practices that the English Department at a private Lebanese university implemented to rectify the deteriorating speaking skills of their students during the first few months of the lockdown in Lebanon between March and June 2020. The data consisted of semi-structured interviews with English instructors, the speaking assessment scores, and the English peer support program (PSP) enrollment records. Qualitative analysis of the interviews identified the main challenges that the English instructors faced during their transition from face-to-face (FTF) to distance education. The analysis also identified the intervention strategies that were implemented to overcome these barriers to learning and adapt to and even benefit from computer-mediated communication (CMC) instruction and other technological resources to develop and improve the oral proficiency and fluency of tertiary English as a Foreign Language (EFL) students. The quantitative analysis referred to the average percentage variation of the pre-test and post-test scores of the speaking assessment to track the improvement (or lack thereof) of the students’ speaking skills across four semesters, prior to and after the intervention. A one-way ANOVA test was also conducted for the enrollment records of the English PSP and speaking assessment scores that showed that the program was an effective form of intervention that helped struggling students to at least prevent the further deterioration of their speaking capabilities in English. These findings show that for students to develop and enhance their speaking skills in English in a distance education context and during emergency times, efforts need to be made to reduce the hindering psychological factors and address all technology-related barriers that disrupt the online language learning environment and process.

We evaluate the hypothesis of temporal stability in risk preferences using two recent data sets from longitudinal lab experiments. Both experiments included a combination of decision tasks that allows one to identify a full set of structural parameters characterizing risk preferences under Cumulative Prospect Theory (CPT), including loss aversion. We consider temporal stability in those structural parameters at both population and individual levels. The population-level stability pertains to whether the distribution of risk preferences across individuals in the subject population remains stable over time. The individual-level stability pertains to within-individual correlation in risk preferences over time. We embed the CPT structure in a random coefficient model that allows us to evaluate temporal stability at both levels in a coherent manner, without having to switch between different sets of models to draw inferences at a specific level.

Engaging in international business (IB) is a particular challenge to small and medium-sized companies (SMEs), representing a condition to ensure growth and longevity. Due to their limitations of tangible resources, these companies make use of their levels of knowledge and capabilities to reach new markets. This study seeks to ascertain the role, the typologies of the knowledge and capabilities required for access to IB, and how benefits may arise for SMEs from their international experience.

To achieve these objectives, the authors ground the insights on a qualitative study that gathered data from ten semi-structured interviews with leading entrepreneurs engaged in IB. The data were analysed resorting to the QSR Nvivo software.

The results demonstrate how (1) knowledge and the development of dynamic capabilities all represent determinant facets to engaging in IB and that (2) the knowledge and learning capabilities acquired and developed in IB context also result in positive returns in domestic markets.

Despite the rising of IB studies, the interaction between knowledge and capabilities from the perspective of accessing international markets has not received attention enough from scholars. The authors argue that both constructs must act together to reach and maximize the IB of SMEs and provide evidence that engagement abroad brings several other advantages beyond economic returns.

The topics of gender and sustainability are firmly anchored within a social discourse. Based on both factors, customers are placing demands on companies and have specific ideas on how they should be represented in advertising. The case study presented herein combines these two topics and examines the portrayal of gender in the external marketing communication of the fair fashion label ARMEDANGELS. By analysing individual Instagram publications, the case study identifies how the topic is generally portrayed on the company’s channel. Furthermore, the perspectives of customers are determined through conducted interviews. When comparing the two sides, it becomes apparent that customers mostly approve of the attempt to break with conservative gender roles as well as an equal representation of the male and female personas. In addition to expanding the theoretical considerations of the triple bottom line as well as the S-O-R model, we derive recommendations for ARMEDANGELS and for other companies in the fashion industry. For customer retention purposes, companies should therefore focus on aligning the sexes, breaking with the general gender binary and integrating LGBTQ+ communities in future marketing measures.

The mobile shadow information technology (IT) phenomenon is both completely misunderstood and negatively explored by those participating inside the organizational ecosystem. It represents all internet-based software, any other solutions for communications or employees’ sharing without any formal authorization or approval from the IT department. Such behavior can lead to a security breach of the organization’s data privacy, as these risks could disseminate it without the organization fully knowing. Recent research identifies that shadow IT is rarely covered from the knowledge sharing and knowledge protection (KP) perspective. This paper aims to provide an insight on how mobile shadow IT as a phenomenon could impact KP of an organization as a whole.

This is an exploratory study based on a qualitative approach. The authors conducted interviews with 11 IT users to answer the main research question. The interview guidelines were divided into three parts: types of mobile shadow IT and occurrence; KP nature in the workplace; and mobile shadow IT impact on KP.

The research findings identified that most interviewees use mobile shadow IT without any notice or permission from their IT departments. This sharing also negatively impacts the KP in the organization. The most common mobile shadow IT applications are the clouded type like Dropbox, Google Drive and WhatsApp. Interviewees are using mobile shadow IT mainly because organizations do not provide suitable tools to communicate efficiently. The authors concluded that mobile shadow IT harms KP with no security and privacy on what is being shared because this process is unmonitored by the organization.

For adequate knowledge and data protection, IT departments need to take more actions and efforts. This study can help IT decision-makers cope with the technology changes while understanding mobile shadow IT impacts. This study also offers insight regarding types of applications that can be used as an alternative tool for employees rather than using unauthorized applications. This research shows that medium-sized organizations are free to use these applications, which can cause damage to organizations.

This research is arguably among the first to explore the interviewees’ perspectives on how mobile shadow IT impacts KP. This paper also provides theoretical and practical insights by identifying the three primary constructs and how mobile shadow IT usage can affect KP.