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1 – 10 of 18
Article
Publication date: 9 May 2024

Cristiane Froehlich, Luísa Baggio Reinhardt, Dusan Schreiber and Luciene Eberle

Digital transformation is a process in which organizations use technology as an essential resource to improve performance and increase market reach and results.

Abstract

Purpose

Digital transformation is a process in which organizations use technology as an essential resource to improve performance and increase market reach and results.

Design/methodology/approach

This research aims to verify how dynamic capabilities are configured for the development of strategies and processes necessary for digital transformation. To this end, qualitative research of an exploratory nature was carried out, operationalized through in-depth individual interviews with a semi-structured approach with managers who occupy leadership positions, in addition to a documentary survey of the internal records of the analyzed organization. In data analysis, the content analysis technique was used.

Findings

The main results of the research showed that the dynamic capabilities configured in sensing, seizing and reconfiguring contribute to leveraging digital transformation in the business studied through the reformulation of strategies to integrate and coordinate the implementation of new routines, investments in technological and human resources and actions to change culture with a focus on digital transformation considering the company’s stakeholders.

Originality/value

This transformation affects business models, products, services and processes, as well as the review of strategies, organizational structures and management concepts.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

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Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 12 September 2024

Cristian Barra, Sergio Destefanis, Vania Sena and Roberto Zotti

This paper provides novel evidence on the role of gender in the performance of university students, which is particularly relevant to the debate on the performance of female…

Abstract

Purpose

This paper provides novel evidence on the role of gender in the performance of university students, which is particularly relevant to the debate on the performance of female students in science, technology, engineering and mathematics (STEM) subjects.

Design/methodology/approach

Our approach relies on the metafrontier approach proposed by Huang et al. (2014), which measures students' efficiency within a given faculty and the impact of the faculty’s technology on students’ efficiency. We use a sample of 53,159 first-year students in 8 faculties from a large university in southern Italy from 2002–2003 to 2010–2011.

Findings

Students’ efficiency is relatively low, reflecting an essential role of unobserved heterogeneity. The different technologies of somewhat similar faculties have minimal impact on efficiency. There is a performance gap against women in five faculties, which on average is strongest for the faculties in the pure and applied science area. This gap increases with the proportion of female students and decreases with female lecturers.

Practical implications

The metafrontier has the benefit of providing relevant policy information on the drivers of student success by relying on data that universities routinely generate and preserve.

Originality/value

The stochastic metafrontier approach allows us to separate the group-specific frontiers from the metafrontier, yielding a decomposition of the efficiency scores of various faculties into technical efficiency scores and technological gaps.

Details

Journal of Economic Studies, vol. 51 no. 9
Type: Research Article
ISSN: 0144-3585

Keywords

Open Access
Article
Publication date: 12 August 2024

Isiaka Akande Raifu, Damian Chidozie Uzoma-Nwosu and Alarudeen Aminu

This study explored how institutional quality influences the relationship between military spending and education in Africa.

Abstract

Purpose

This study explored how institutional quality influences the relationship between military spending and education in Africa.

Design/methodology/approach

This study used data from 43 African countries spanning the years 2000–2021. Two estimation methods were employed to address various issues: Fixed Effects with Driscoll-Kraay standard errors and the Two-Step System Generalised Method of Moments. The Fixed Effects with Driscoll-Kraay standard error method was used to obtain reliable standard errors and inferences from the estimated coefficients of the fixed effects model. Meanwhile, the problem of endogeneity between military spending and education was addressed using the Two-Step System Generalized Method of Moments (GMM).

Findings

The results indicated that military spending negatively impacts both the quality and quantity of education. However, both institutional quality and the interaction term (institutional quality*military spending) have positive effects on both measures of education, suggesting that better institutional quality mitigates the negative effect of military spending on education outcomes.

Practical implications

This study shows that institutional quality dampens the negative effect of military spending on education, especially the quality of education. Hence, African countries should prioritize strengthening their institutions to ensure optimal allocation and utilization of government funds for the benefit of their citizens.

Originality/value

This is the first study to examine the moderating role of institutional quality in the relationship between military spending and education, focusing on both the quantity and quality of education.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 11 June 2024

Govind Bahadur Rimal, Werapong Koedsin, Kuaanan Techato and Naresh N. Rimal

This research examined the accountability measures put into practice during the housing reconstruction following the 2015 Nepal earthquakes. Additionally, it aimed to identify…

Abstract

Purpose

This research examined the accountability measures put into practice during the housing reconstruction following the 2015 Nepal earthquakes. Additionally, it aimed to identify gaps in accountability practices and suggest approaches for improving their efficacy.

Design/methodology/approach

The research methodology encompassed a qualitative approach. Around 30 research participants were selected for in-depth interviews using a purposive sampling strategy to ensure data richness and relevance. The interviews were recorded, transcribed and then iteratively analysed using thematic framework analysis. This analytical technique involved identifying recurrent themes and patterns within the transcriptions of the participants' articulation.

Findings

The study showed the pivotal role of meetings and interactive forums in promoting transparency and disseminating vital information during housing reconstruction. Additionally, it underscored the contributions of nongovernmental organizations (NGOs) and community-based organizations (CBOs) in information dissemination within affected communities. Policy challenges centre on identifying vulnerable populations, local support mechanisms and contextualizing reconstruction policies, specifically focusing on urban heritage settlements. Strengthening local service delivery and complaint mechanisms, capacity building and defining the roles and responsibilities of actors and beneficiaries are suggestive measures for a participatory and inclusive reconstruction process.

Originality/value

Research holds distinctive value due to its recent inception and its focus on both the subject matter and the specific geographical context. It contributes novel insights into the principles and practices of accountability mechanisms during the housing reconstruction process following a major disaster.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 4
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 14 May 2024

Chioma Onoshakpor, James Cunningham and Elizabeth Gammie

Nigeria presents something of an entrepreneurial paradox. Women in entrepreneurship dominate the economy, yet patriarchal structures dominate society. This article investigates…

Abstract

Purpose

Nigeria presents something of an entrepreneurial paradox. Women in entrepreneurship dominate the economy, yet patriarchal structures dominate society. This article investigates how patriarchal factors impact entrepreneurial processes, in turn, creating unequal expectations of entrepreneurial opportunity.

Design/methodology/approach

The study adopts an intersectionality lens to explore how patriarchy is manifest for entrepreneurs. The reflective narratives of 30 entrepreneurs are analysed, provided through semi-structured interviews. An inductive qualitative approach accesses the gendered discourse of entrepreneurship as constructed by entrepreneurs. Within this discourse, the factors of patriarchy are exposed.

Findings

Findings reveal a multi-faceted patriarchy, with the informing factors of entrepreneurial gender roles, class and religion. The study explains how the interaction of these factors reinforce patriarchal ideals and create a variety of gendered images of what is acceptable entrepreneurial activity in Nigeria, and for whom.

Originality/value

This study contributes to growing insight on entrepreneurship in Africa and challenges linear arguments of entrepreneurship-as-emancipation for women. In complex and multidimensional contexts, entrepreneurs must navigate the intersection of factors sensitively, ensuring acceptance and fulfilment of societal expectations. The power of intersectionality as a theory of contextualisation is discussed.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 28 March 2023

Carol K.H. Hon, Chenjunyan Sun, Kïrsten A. Way, Nerina L. Jimmieson, Bo Xia and Herbert C. Biggs

Mental health problems are a grave concern in construction. Although the distinction between high job demands and low job resources, as reflected in the Job Demands-Resources…

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Abstract

Purpose

Mental health problems are a grave concern in construction. Although the distinction between high job demands and low job resources, as reflected in the Job Demands-Resources (JD–R) model, has been used to examine the extent to which psychosocial hazards influence mental health for construction practitioners, limited research has reflected on the nature of these psychosocial hazards by exploring experiences of site-based construction practitioners.

Design/methodology/approach

This study adopted a phenomenological approach to examine people’ experiences and thoughts of the complex phenomena of psychosocial hazards and mental health in construction. In total, 33 semi-structured interviews were undertaken with site-based construction practitioners in Australia to unveil construction-focused psychosocial hazards and their effects on mental health. The data were analysed via content analysis, employing an interpretation-focused coding strategy to code text and an individual-based sorting strategy to cluster codes.

Findings

Eighteen psychosocial hazards were identified based on the JD–R model. Six of these represented a new contribution, describing salient characteristics inherent to the construction context (i.e. safety concerns, exposure to traumatic events, job insecurity, task interdependency, client demand and contract pressure). Of particular importance, a number of interrelationships among psychosocial hazards emerged.

Originality/value

The significance of this qualitative research lies in elucidating psychosocial hazards and their complex interrelatedness in the context of the mental health of construction practitioners, enriching the understanding of this central health and safety issue in the high-risk setting of construction work. The findings contribute to addressing mental health issues in the Australian construction industry by identifying higher order control measures, thereby creating a mentally healthy workplace.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 8
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 14 June 2024

Murat Demirci and Meltem Poyraz

This study investigates the effect of business cycles on school enrollment in Turkey. During recessions, school enrollment might increase as opportunity cost of schooling…

Abstract

Purpose

This study investigates the effect of business cycles on school enrollment in Turkey. During recessions, school enrollment might increase as opportunity cost of schooling declines, yet it might also decrease because of reduced income households have for education. Which effect dominates depends on the context. We empirically explore this in a context displaying canonical features of developing countries.

Design/methodology/approach

Using the Turkish Household Labor Force Survey data for a period covering the Great Recession, we estimate the effect of unemployment rate separately for enrollments in general and vocational high schools and in undergraduate programs. To understand the cyclicality, we use a probit model with the regional and time variations in unemployment rates. We also build a simple theoretical model of work-schooling choice to interpret the findings.

Findings

We find that the likelihood of enrolling in general high schools and undergraduate programs declines with higher adult unemployment rates, but the likelihood of enrollment in vocational high schools increases. Confronting these empirical findings with the theoretical model suggests that the major factor in enrollment cyclicality in Turkey is how parental resources allocated to education change during recessions by schooling type.

Originality/value

Our finding of pro-cyclical enrollment in academically oriented programs is in contrast with counter-cyclicality documented for similar programs in developed countries, which highlights the importance of income related factors in developing-country contexts. Our heterogeneous findings for general and vocational high schools are also novel.

Details

International Journal of Manpower, vol. 45 no. 7
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 6 February 2024

Aşkin Özdağoğlu, Eda Acar, Mücella Güner and Ayşegül Çetmeli Bakadur

The textile industry harms the environment at every stage of production, from the acquisition of raw materials to the disposal of finished products. It is very important for the…

Abstract

Purpose

The textile industry harms the environment at every stage of production, from the acquisition of raw materials to the disposal of finished products. It is very important for the textile industry to adapt to the basic policies on environmental sensitivity and sustainability to keep up with the transformation in production processes and the rapid changes occurring around the world in order to exist in global competition. Within the scope of sustainable development goals, it is of great importance to measure and evaluate indicators of all processes of the sector. This paper aims to present application of multi-criteria decision making (MCDM) methods for the assessment of sustainable development in textile industry.

Design/methodology/approach

The data of a multinational clothing company’s four-year sustainability performance between 2018 and 2021 were evaluated under 22 sustainability parameters determined using two new MCDM techniques, namely the combined consensus solution method and multi-attribute ideal real comparative analysis. In determining the criteria, priority key indicators were determined by taking into account the sector’s relationship with the environment, raw material consumption and social adequacy.

Findings

According to the application results of both methods, the year 2021 shows the best performance. It has been seen that the sustainability performance of the Inditex group has increased over the years and the results of the applied models support each other. It can be suggested that the proposed approach be applied to evaluate the progress in the textile sector with the relevant data on a particular company or on a macro scale.

Originality/value

This study makes an important contribution to the field in terms of the fact that the methods used are recent and have no application in the field of textiles. It allows the evaluation of different sustainability criteria together using a single method. It is very important to share data on sustainability indicators with customers, employees, suppliers, investors, partner organizations and society and evaluate performance. Analyzing sustainability performance on the basis of annual reports is important in terms of identifying good practices, sharing them with the community and setting an example. In addition, using scientific methods in the evaluation of the sustainability report data published by companies regularly provides significant feedback for policymakers and academics.

Details

Management of Environmental Quality: An International Journal, vol. 35 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

Open Access
Article
Publication date: 22 January 2024

Chiara Ancillai, Sara Bartoloni and Federica Pascucci

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

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Abstract

Purpose

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

Design/methodology/approach

The study adopts a qualitative approach based on semi-structured interviews with 26 key informants performing their job in customer role in various industries.

Findings

The authors inductively identify five themes regarding the B2B customers’ perspective of social media use in B2B selling. These themes allow for valuable implications for social selling activities and expected outcomes.

Originality/value

Against a growing body of literature on drivers, best practices and outcomes of social media use by B2B salespeople, less attention has been paid to the customer’s side. The authors extend current research by providing a more complete picture of social selling activities and expected outcomes.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

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