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The study aims to identify novel open-access institutional repository (OAIR) implementation barriers and explain how they evolve. It also aims to extend theoretical insights into the information technology (IT) implementation literature.

The study adopted the interpretive philosophy, the inductive research approach and qualitative case study research method. Three Nigerian universities served as the case research contexts. The unstructured in-depth interview and the participatory observation were adopted as the data collection instruments. The qualitative data collected were analysed using thematic data analysis technique.

Findings show that IR implementation barriers evolved from global, organisational and individual implementation levels in the research contexts. Results specifically reveal how easy access to ideas and information and easy movement of people across international boundaries constituted globalisation trend-driven OAIR implementation barriers given their influence on OAIR implementation activities at the organisational and individual implementation levels. The two factors led to overambitious craving for information technology (IT) implementation and inadequate OAIR implementation success factors at the organisational level in the research contexts. They also led to conflicting IR implementation ideas and information at the individual level in the research contexts.

The primary limitation of the research is the adoption of qualitative case study research method which makes its findings not generalisable. The study comprised only three Nigerian universities. However, the study provides plausible insights that explain how OAIR implementation barriers emanate at the organisational and individual levels due to two globalisation trends: easy access to ideas and information and easy movement of people across international boundaries.

The study points out the need for OAIR implementers to assess how easy access to information and ideas and easy movement of people across international boundaries influence the evolution of conflicting OAIR implementation ideas and information at the individual level, and overambitious craving for IT implementation and setting inadequate OAIR implementation success factors at the organisational level. The study extends views in past studies that propose that OAIR implementation barriers only emanate at organisational and individual levels, that is, only within universities involved in OAIR implementation and among individuals working in the universities.

The study argues that OAIR implementation consists of three implementation levels: individual, organisational and global. It provides stakeholders with the information that there is a third OAIR implementation level.

Data validity, sample validity and novel findings are the hallmarks of the study's originality. Study data consist of first-hand experiences and information derived during participatory observation and in-depth interviews with research participants. The participants were purposively selected, given their participation in OAIR implementation in the research contexts. Study findings on the connections among global, organisational and individual OAIR implementation levels and how their relationships lead to OAIR implementation barriers are novel.

This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and <IR> as espoused by the IIRC in the <IRF> (IIRC, 2013). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the <IRF>, along with the areas that may potentially hinder its wider adoption and implementation.

The paper draws upon and synthesises academic analysis and insights provided in the IR and <IR> academic literature as well as various directives, policy and framework pronouncements.

The flexibility and lack of prescription concerning actual disclosures and metrics in the <IRF> could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving <IR> adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to <IR> policy and practice.

The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the <IRF>. The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors’ work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development.

The paper provides the IIRC with several insights into the current <IRF> and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.

This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.

A survey is used to explore perspectives on IR.

There is a limited level of knowledge regarding IR, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of IR, yet they are reluctant to implement it.

Changes to university curricula, training sessions, seminars and conferences may be needed to disseminate information regarding IR.

IR implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society.

Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for IR in this region. This is the first survey of its kind to explore these matters.

The purpose of this paper is to investigate rationales for integrated reporting (<IR>) adoption and factors that impact on the extent of adoption in the UK early adopter organisations. Diffusion of innovation theory was used as a guiding theoretical lens

The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in IR in finance, sustainability, communications and legal functions within seventeen organisations. A content analysis of the interviews was undertaken using qualitative coding techniques within Nvivo 11 software.

Organisations drew on a wide range of rationales for adoption, with a predominance of sociological over economic rationales, both of which offered organisations a relative advantage over existing practices. Economically, <IR> emerged as an incremental process, which filled a performance gap is predominantly manufacturing and utility industries with significant impacts on the environment/society. Predominant sociological rationales were: external pressures, primarily due to perceptions of shifts in societal expectations; and internal aspirations relating to enhancing reputation. Findings also revealed that the <IR> framework was not fully adopted by the majority of organisations, primarily due to incompatibility with organisational requirements and/or perceived complexity of the framework.

This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in <IR>.

Recommendations on how the adoption of <IR> may be further enhanced in the future are outlined.

Research that provides recommendations to inform policy and practice regarding how <IR> could be more widely adopted, and its practices further diffused, within organisations is important given <IR> has the potential to contribute to societal and environmental well-being.

This study is significant as research into <IR> adoption decision motivations and subsequent extent of adoption is scant, particularly in the UK. It responds to the call by Dumay et al. (2016) for <IR> researchers to engage more with practice. It further enriches prior research on the adoption of management innovations where an extensive body of innovation literature has focussed on the rationale for organisational adoption of management innovations but has neglected the subsequent extent of adoption.

Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.

This study aims to identify and prioritize barriers to the implementation of medical equipment (ME) marketing strategies using the analytic hierarchy process (AHP).

This was an applied, cross-sectional and descriptive-analytic study conducted in 2017 in Iran. The study population included 30 medical equipment experts working in the Ministry of Health and Medical Education. A researcher made pair-wise comparison questionnaire was used for collecting the required data. The validity and reliability of this questionnaire were confirmed through getting five related experts’ opinions and inconsistency ratio (IR = 0.04). The AHP technique and Expert Choice 10.0 software were used to prioritize the barriers to the implementation of ME marketing strategies.

The results showed that among four categories of barriers to the implementation of ME marketing strategies, “managerial and strategic barriers” (FW = 0.339) and “structural barriers” (FW = 0.139) were the most important and the least important barriers, respectively.

This study, for the first time, has identified and prioritized barriers to the implementation of medical equipment marketing strategies using the AHP.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study aims to set out to identify and evaluate potential obstacles to successfully implementing lean construction (LC) as a result.

Several indicators were recognized as major obstacles following an exhaustive assessment of the literature and a multicriteria decision analysis based on the analytic hierarchy process (AHP) of information obtained from a questionnaire survey that was directed to practitioners in the Indian construction industry.

The results of this AHP model suggest that “Managerial” and “Inadequate resources” categories with a priority weight of “0.361” and “0.309” have the highest levels of influence, respectively, while “Inadequate knowledge” and “just in time (JIT)” categories with a priority weight of “0.053” and “0.034” have the lowest levels of influence, respectively.

Construction companies can use the study’s findings as a guide to determine whether they are ready to embrace LC, learn more about the components needed for implementation or investigate any challenges that may arise. These businesses can then create plans to promote the adoption and application of the lean philosophy.

The Indian construction industry may see great success with LC management initiatives. LC concepts have been adopted by many nations, but during the past 20 years, there has only appeared to be a limited amount of lean implementation in the Indian construction industry. It seems that several structural and cultural barriers are preventing its effective implementation. Organizations will not be able to determine what improvement efforts are required, where these efforts should be directed or which initiatives could provide the best outcomes if they are unaware of the elements that influence the effective implementation of LC.

The need for the improved implementation of information technology (IT) has been identified in both empirical and highly structured research studies as being critical to effective innovation and development at an industry and enterprise level. This need is greater in the construction industry as it has been relatively slow to embrace the full potential of IT‐based technologies. In an attempt to understand why the construction industry lags other industries in the uptake and effective implementation of IT, this study reports on an investigation of the Australian construction industry, which identifies the impediments or barriers to IT implementation and the most effective coping strategies to overcome them. A questionnaire‐based research approach was adopted for this purpose and a total of 134 valid survey responses were received from various architectural, engineering and construction professionals. The questionnaire was designed to identify perceptions of the most significant barriers to IT implementation and to determine the most “practical” and “effective” corresponding coping strategies to mitigate their effects at three decision‐making levels: Industry; Organization; and Project.

The purpose of this paper is to identify, model, analyze and prioritize the barriers in implementing sustainable practices in rubber products manufacturing industry in Kerala, a state in South India. This research provides a more reliable quantitative measure of association of the barriers in the implementation of sustainable practices in the rubber products manufacturing sector.

Interpretive structural modeling (ISM) is used to develop the hierarchical relationships among the barriers in the implementation of sustainable supply chain practices in the rubber products manufacturing sector. The hierarchical structure among the barriers is framed using the experts’ opinion. Cross-impact matrix multiplication applied to the classification (MICMAC) analysis is integrated with the output of ISM to classify the barriers into different categories based on the driving power and the dependence power. The driving power and the dependence power of the barriers obtained from ISM constitute two criteria for prioritizing the barriers. The change management required is considered as the third criterion. The fuzzy-analytic hierarchy process (F-AHP) methodology is adopted to prioritize the barriers based on these three criteria.

The hierarchical relationship obtained through ISM methodology shows that lack of government initiatives and lack of benchmark on sustainability measurement in Indian conditions are the major barriers in implementing sustainable practices in the rubber products manufacturing sector. These barriers lead to the lack of management commitment for the implementation of sustainable practices in the organizations under study. The prioritization obtained through the F-AHP method suggests that lack of top-level management commitment, lack of motivation, lack of government initiatives and high initial cost of implementation are some of the major barriers in implementing sustainable practices in the organizations.

In the application of the ISM methodology, the contextual relationship between the barriers specified by the experts and their preferences may involve bias. Another limitation of this research is that the modeling and prioritization of the barriers are executed based on the opinion of experts from rubber product manufacturing companies in one state only.

To the best knowledge of the authors, this research is the first study on the identification and prioritization of the barriers in sustainable supply chain implementation in the rubber products manufacturing sector. Modeling the inter-relationship among the barriers using ISM technique and prioritizing the barriers using F-AHP are the novel features of the contributions of this work.