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Article
Publication date: 4 September 2020

Ankita Ray and Sorokhaibam Khaba

The purpose of this study is the identification and analysis of key ethical issues of green procurement (GP) and the potential solutions to mitigate the issues in the…

Abstract

Purpose

The purpose of this study is the identification and analysis of key ethical issues of green procurement (GP) and the potential solutions to mitigate the issues in the Indian automobile sector.

Design/methodology/approach

Based on the literature review and expert elicitation, 23 ethical issues of GP in the Indian automobile industry and 11 solutions to mitigate these issues were identified. This paper explores the ethical issues based on an integrated method consisting of interpretative structural modelling fuzzy Matrice d'Impacts Croisés-Multiplication Appliquée á un Classement, analytical hierarchy process and the solutions to mitigate these issues using fuzzy VlseKriterijumska Optimizacija I Kompromisno Resenje.

Findings

The findings suggest that ethical issues such as favouritism towards suppliers and failure to fulfil business objectives by top management are identified as the most significant variables with the highest importance weights, while top management commitment for ethical behaviour is identified as the most potent solution for mitigating the issues.

Research limitations/implications

This study is limited to the literature review and experts’ opinions.

Practical implications

The results may help practitioners and researchers to focus on major ethical issues of GP to strategize proactive solutions that may help to mitigate or eliminate the ethical issues.

Originality/value

This paper is an original contribution of the analysis of GP and provides an interesting insight into the Indian automotive industry.

Details

Journal of Global Operations and Strategic Sourcing, vol. 13 no. 3
Type: Research Article
ISSN: 2398-5364

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Article
Publication date: 11 May 2010

Carla Rhianon Edgley, Michael John Jones and Jill Frances Solomon

The purpose of the research was to discover the process of social and environmental report assurance (SERA) and thereby evaluate the benefits, extent of stakeholder…

Abstract

Purpose

The purpose of the research was to discover the process of social and environmental report assurance (SERA) and thereby evaluate the benefits, extent of stakeholder inclusivity and/or managerial capture of SERA processes and the dynamics of SERA as it matures.

Design/methodology/approach

This paper used semi‐structured interviews with 20 accountant and consultant assurors to derive data, which were then coded and analysed, resulting in the identification of four themes.

Findings

This paper provides interview evidence on the process of SERA, suggesting that, although there is still managerial capture of SERA, stakeholders are being increasingly included in the process as it matures. SERA is beginning to provide dual‐pronged benefits, adding value to management and stakeholders simultaneously. Through the lens of Freirian dialogic theory, it is found that SERA is starting to display some characteristics of a dialogical process, being stakeholder inclusive, demythologising and transformative, with assurors perceiving themselves as a “voice” for stakeholders. Consequently, SERA is becoming an important mechanism for driving forward more stakeholder‐inclusive SER, with the SERA process beginning to transform attitudes of management towards their stakeholders through more stakeholder‐led SER. However, there remain significant obstacles to dialogic SERA. The paper suggests these could be removed through educative and transformative processes driven by assurors.

Originality/value

Previous work on SERA has involved predominantly content‐based analysis on assurance statements. However, this paper investigates the details of the SERA process, for the first time using qualitative interview data.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 20 March 2009

Rodrigo Werlinger, Kirstie Hawkey and Konstantin Beznosov

The purpose of this study is to determine the main challenges that IT security practitioners face in their organizations, including the interplay among human…

Abstract

Purpose

The purpose of this study is to determine the main challenges that IT security practitioners face in their organizations, including the interplay among human, organizational, and technological factors.

Design/methodology/approach

The data set consisted of 36 semi‐structured interviews with IT security practitioners from 17 organizations (academic, government, and private). The interviews were analyzed using qualitative description with constant comparison and inductive analysis of the data to identify the challenges that security practitioners face.

Findings

A total of 18 challenges that can affect IT security management within organizations are indentified and described. This analysis is grounded in related work to build an integrated framework of security challenges. The framework illustrates the interplay among human, organizational, and technological factors.

Practical implications

The framework can help organizations identify potential challenges when implementing security standards, and determine if they are using their security resources effectively to address the challenges. It also provides a way to understand the interplay of the different factors, for example, how the culture of the organization and decentralization of IT security trigger security issues that make security management more difficult. Several opportunities for researchers and developers to improve the technology and processes used to support adoption of security policies and standards within organizations are provided.

Originality/value

A comprehensive list of human, organizational, and technological challenges that security experts have to face within their organizations is presented. In addition, these challenges within a framework that illustrates the interplay between factors and the consequences of this interplay for organizations are integrated.

Details

Information Management & Computer Security, vol. 17 no. 1
Type: Research Article
ISSN: 0968-5227

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Article
Publication date: 6 February 2020

Víctor Giménez, Diego Prior and Jorge R. Keith

This paper aims to investigate the efficiency implications of belonging to a strategic hospital alliance (SHA) and measuring the effects over capacity utilization of such…

Abstract

Purpose

This paper aims to investigate the efficiency implications of belonging to a strategic hospital alliance (SHA) and measuring the effects over capacity utilization of such agreements in a Mexican healthcare context.

Design/methodology/approach

Data Envelopment Analysis (DEA) is the nonparametric methodology used, which supports both objectives. Technological gaps ratios are calculated by using DEA-metafrontier approach to compare efficiency between SHA members and a hospital’s control group. Also, hospital capacity utilization ratios are used as the maximum rate of output possible from fixed inputs in a frontier setting using directional distance functions. Data were collected from an alliance called Consorcio Mexicano de Hospitales in México, which has 29 general private hospitals and a group of 47 hospitals with same characteristics from a database made by the Instituto Nacional de Estadística y Geografía for year 2014.

Findings

The results indicate that efficiency is better at hospitals that belong to an alliance; it also shows an improvement of installed capacity management for hospital alliances in México.

Originality/value

The results can be useful for both private health organization managers and regulators themselves to adopt management practices that may end up having a favorable impact on cost and prices containment. Additionally, there are no previous studies neither in Mexico nor in Latin America that analyze the impact of strategic hospitality alliances on the efficiency and utilization of the capacity of private hospitals.

Propósito

Este documento tiene como objetivo investigar las implicaciones de pertenecer a una alianza hospitalaria estratégica (AHE) en la eficiencia, así como cuantificar los efectos sobre la utilización de la capacidad de dichos acuerdos en el contexto mexicano de atención médica.

Diseño/metodología/enfoque

El Análisis Envolvente de Datos (DEA) es la metodología no paramétrica utilizada para lograr ambos objetivos. Las brechas tecnológicas se estiman empleando meta-fronteras calculadas mediante modelos DEA, comparando la eficiencia entre los miembros de la AHE y un grupo de control de hospitales. El nivel de utilización de la capacidad hospitalaria se calcula, utilizando funciones direccionales de distancia, a partir del máximo output alcanzable a partir de la dotación de inputs fijos. Los datos fueron obtenidos de la alianza Consorcio Mexicano de Hospitales en México, integrada por 29 hospitales privados generales, y de un grupo de 47 hospitales con las mismas características obtenidos de una base de datos del Instituto Nacional de Estadística y Geografía para el año 2014.

Resultados

adosLos resultados indican que los niveles de eficiencia son superiores en los hospitales pertenecientes a la alianza, así como una mejor gestión de la capacidad instalada en la alianza hospitalaria en México.

Originalidad/valor

Los resultados pueden ser útiles tanto para los administradores de las organizaciones de salud privadas como para los reguladores, de forma que puedan adoptar prácticas de gestión con un impacto favorable en la contención de costos y precios. Asimismo, no existen estudios previos ni en México ni en América Latina que analicen el impacto de las alianzas estratégicas hospitalarias en la eficiencia y la utilización de la capacidad de los hospitales privados.

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Article
Publication date: 13 April 2015

Ana Paula Gil, Ana João Santos and Irina Kislaya

The purpose of this paper is to reflect on how qualitative approaches can improve a prevalence study on older adults’ violence. The paper describes how qualitative data…

Abstract

Purpose

The purpose of this paper is to reflect on how qualitative approaches can improve a prevalence study on older adults’ violence. The paper describes how qualitative data can help frame a complex and multidimensional problem, such as older adults’ violence, within the culture where it happens and therefore prevent two risks present in prevalence studies: underestimation and overestimation.

Design/methodology/approach

To adequately measure violence and violent behaviours the authors first conducted four focus groups with the target population – older adults aged 60 and over – and 13 in-depth interviews with older adult victims of violence. Through content analysis of focus groups and in-depth interviews the authors sought to understand how violence is perceived, defined and limited by the general population and by victims.

Findings

By employing qualitative methods the authors were able to operationalise violence, decide upon and select specific behaviours to measure, rephrase questions and develop strategies to approach the general population through telephone interviews.

Research limitations/implications

The qualitative approaches helped reduce participants bias in the prevalence study and therefore to minimise the risks of underestimation and overestimation.

Originality/value

The study exemplifies how assessing quantitatively to a sensitive subject requires taking into account the perspective of the target population through a qualitative approach.

Details

The Journal of Adult Protection, vol. 17 no. 2
Type: Research Article
ISSN: 1466-8203

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Article
Publication date: 14 September 2012

Rania Kamla, Sonja Gallhofer and Jim Haslam

This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants'…

Abstract

Purpose

This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in Syria in the first decade of the twenty‐first century, with particular attention to its role, future development and implementation.

Design/methodology/approach

The paper takes the form of an analysis of interviews of Syrian accountants; contextual analysis (and an appreciation of the prior literature).

Findings

Syrian accountants' perceptions are shaped by developments in Syria's socio‐political and economic context, encompassing imperialism/colonialism, globalisation and cultural specificities, including Islam. Interviewees perceived a significant role for a social accounting – that would parallel the Western form of social accounting – in enhancing well‐being in the dynamic context. At the same time, they were reluctant to see the development and implementation of this accounting in Syria as an urgent issue, so that this social accounting might be left initially at least with an even more marginal part to play than in the West. The study suggests that a combination of forces – global developments, Western imperialism and Syria's colonial history – have had a substantively repressive rather than progressive impact on the development of social accounting in Syria vis‐à‐vis its more positive potential.

Research limitations/implications

All limitations of interview research apply. This study focuses on Syria in a context when economic transition was a major issue. Further studies of economies in transition would be of interest.

Practical implications

An awareness of how the local and the global interact in debates over social accounting can provide insights for policy makers concerned with accounting regulation.

Originality/value

The focus on Syria, a non‐Western country, enriches the social accounting literature, which focuses mainly on Western developments.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 10 December 2020

Lina Frennesson, Joakim Kembro, Harwin de Vries, Luk Van Wassenhove and Marianne Jahre

To meet the rising global needs, the humanitarian community has signed off on making a strategic change toward more localisation, which commonly refers to the empowerment…

Abstract

Purpose

To meet the rising global needs, the humanitarian community has signed off on making a strategic change toward more localisation, which commonly refers to the empowerment of national and local actors in humanitarian assistance. However, to this date, actual initiatives for localisation are rare. To enhance understanding of the phenomenon, the authors explore localisation of logistics preparedness capacities and obstacles to its implementation. The authors particularly take the perspective of the international humanitarian organisation (IHO) community as they are expected to implement the localisation strategy.

Design/methodology/approach

A phenomenon-driven, exploratory and qualitative study was conducted. Data collection included in-depth interviews with 28 experienced humanitarian professionals.

Findings

The findings showed the ambiguity inherent in the localisation strategy with largely different views on four important dimensions. Particularly, the interviewees differ about strengthening external actors or internal national/local offices. The resulting framework visualises the gap between strategy formulation and implementation, which forms major obstacles to the localisation aims.

Research limitations/implications

Further research is required to support the advancement of localisation of logistics preparedness capacities. Important aspects for future research include triangulation of results, other stakeholder perspectives and the influence of context.

Practical implications

The authors add to the important debate surrounding localisation by offering remedies to overcoming obstacles to strategy implementation. Further, the authors’ proposed framework offers a language to precisely describe the ways in which IHOs (should) view localisation of logistics preparedness capacities and its operationalisation.

Originality/value

To the best of authors’ knowledge, this paper is the first academic article on localisation within the humanitarian logistics context.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 11 no. 1
Type: Research Article
ISSN: 2042-6747

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Article
Publication date: 12 October 2015

Tingting Jiang, Fang Liu and Yu Chi

Information encountering is the serendipitous acquisition of information that requires low or no involvement and expectation of users. The purpose of this paper is to…

Abstract

Purpose

Information encountering is the serendipitous acquisition of information that requires low or no involvement and expectation of users. The purpose of this paper is to model the explicit process and the implicit factors of online information encountering, i.e. how and why it occurs.

Design/methodology/approach

The critical incident technique was adopted to collect qualitative data from 16 interview participants. They contributed 27 true incidents of online information encountering which were used to identify the key phases of the encountering process. They also commented on the factors that they thought had an influence on the chance of the occurrence of encountering.

Findings

The macro-process of information encountering is composed of three phases. First, browsing, searching, or social interaction provides the context for encountering; second, the encountering occurrence consists of three steps – noticing the stimuli, examining the content, and acquiring interesting or useful content; and third, the information encountered will be explored further, saved, used, or shared. The 14 influencing factors of information encountering obtained divide into three clusters. User-related factors include sensitivity, emotions, expertise, attitudes, intentionality, curiosity, activity diversity; information-related factors include type, relevance, quality, visibility, and sources; and environment-related factors include time limits and interface usability.

Originality/value

This study engenders useful implications for designing information encountering experience. The changeable nature of some influencing factors suggests that encountering can be elicited through the purposive design of encountering support features or even encountering systems, and the macro-process depicts the natural occurring mechanisms of encountering for the design to follow.

Details

Journal of Documentation, vol. 71 no. 6
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 14 February 2019

Gavin Melles

In the new Sustainability 2.0 era of education for sustainable development (ESD) transforming, curriculum remains a high interest topic, including in the UK. Among…

Abstract

Purpose

In the new Sustainability 2.0 era of education for sustainable development (ESD) transforming, curriculum remains a high interest topic, including in the UK. Among influential factors for progress, lecturer views on sustainable development and ESD in curriculum are important. In particular, the relationship between espoused views on sustainability and development and these views institutionalized into the curriculum require further investigation. Existing qualitative interview studies of lecturers identify a range of views about sustainable development and ESD but rarely focus on postgraduate environments nor use thematic discourse analysis.

Design/methodology/approach

This active interview study enrolled a cohort of academics (n = 21) teaching into ten postgraduate UK taught masters degrees. Using active interviews and thematic discourse analysis, this study focused lecturer accounts of translating sustainable development into ESD, student attitudes and characteristics and course nature and content in relation to institutional, disciplinary, personal and other drivers and discourses. Thematic discourse analysis and NVivo 12 the study identified themes and discourses arising from the interview accounts.

Findings

In addition to identifying echoes of previously identified themes, this study focuses on the influence of interviewer–interviewee interaction and the interrelated nature of themes developed from 972 substantive codes. These themes identify the key influences as institutional, personal and disciplinary perspectives, institutional contrasts and tensions; pragmatic and passionate student characteristics; flexible sustainability principles and definitions; and social and personal ethics, ideology and equity, as key factors. Despite varying in length and depth, interviewees all show a deep appreciation for the challenges of defining and teaching sustainable development in complex institutional circumstances.

Practical implications

Faculty accounts of sustainable development and ESD practice depend on personal ethics and experiences, disciplinary discourses and institutional drivers and arrangements. Rather than focusing on simple categorizations of views in abstract, progress toward transformational ESD should acknowledge the need for dialogue about the importance of a plurality of views and discourses.

Originality/value

Thematic discourse analysis of a multi-institutional cohort affords closer analysis of contextual institutional and identity factors influencing approaches to HESD. Academic views cannot be easily subcategorized into broad conservative or radical positions. Final discussion of the relevance of institutional theory to sustainability change is also new.

Details

International Journal of Sustainability in Higher Education, vol. 20 no. 1
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 1 July 2006

Jill Frances Solomon and Aris Solomon

The purpose of this paper is to determine the extent to which social, ethical and environmental (SEE) disclosure is being integrated into institutional investment. The aim…

Abstract

Purpose

The purpose of this paper is to determine the extent to which social, ethical and environmental (SEE) disclosure is being integrated into institutional investment. The aim is also to investigate the interplay between private and public SEE disclosure.

Design/methodology/approach

The paper uses a grounded theory methodology involving interviews with 21 members of the UK institutional adjustment community.

Findings

The paper found that institutional investors did not consider that public SEE disclosure was adequate for their portfolio investment decisions, suggesting that SEE disclosure was decision‐useful. Consequently, this perceived market failure in public SEE disclosure has been supplemented by the development of sophisticated private SEE disclosure channels. Further, the interviews indicated that this private SEE disclosure process was becoming dialogic in nature, since not only were institutional investors initiating the engagement process with companies but also companies were starting to request information on the SEE disclosure required by institutional investors. This finding contrasts with previous work which found that the private disclosure process in financial reporting was essentially user‐oriented and uni‐directional.

Originality/value

This paper highlights the importance of SEE disclosure to a crucial user group, institutional investors. The research contributes to the SEE disclosure literature by revealing details of the evolving private SEE disclosure process for the first time.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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