Search results
1 – 10 of 171Chin Wei Liew and Nor Aziati Abdul Hamid
This study aims to collect empirical data and observe the type of influences that were causing impact to the implementation of information technology governance (ITG) mechanisms…
Abstract
Purpose
This study aims to collect empirical data and observe the type of influences that were causing impact to the implementation of information technology governance (ITG) mechanisms in Malaysia’s technical universities. This study enhanced the understanding on the status of ITG implementation and revealed internal and external influences that were shaping the types of ITG mechanisms implemented within universities and present a new perspective through the lens of resource-based view and continuous improvement.
Design/methodology/approach
This study focused on two Malaysia’s technical universities belongs under same university’s network. Five IT leaders involved in the implementations of ITG from each university were interviewed. Qualitative content analysis was used as the main analyzing method to extract categories and themes from the transcripts. Final results were produced after multiple efforts of refining categories and themes in ITG implementations.
Findings
The findings revealed that both Malaysia’s technical universities had more soundly implementations in structure mechanisms than relational and process mechanisms. The shaping of implemented mechanisms was influenced by environment surrounding the universities, internally and externally. The findings proposed that the internal and external factors are best addressed with the growth of internal ITG expertise.
Research limitations/implications
This research was conducted on two of Malaysia’s technical universities that were under a university network. Although both universities had presented the exact trend in the type of ITG mechanisms implemented in the universities, more empirical data were needed to further solidify the findings from this study. Other than that, the major respondents for this research were middle-level IT officers and leaders in the universities. Further research could be conducted specifically on top-level managements to further understand the point of views of top managements in the aspect of ITG mechanisms implementations in universities.
Originality/value
This study discussed how each factor could influence the types of ITG mechanisms implemented in Malaysia’s technical universities and concluded the attentions needed to improve the overall environment for ITG implementations in universities through the lens of resource-based view and continuous improvement.
Details
Keywords
The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking…
Abstract
Purpose
The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.
Design/methodology/approach
The framework was grounded in the relevant literature and the CSRD requirements.
Findings
This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.
Practical implications
The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.
Originality/value
This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.
Details
Keywords
Ana Sofia Silva Santos, Maria R.A. Moreira and Paulo S.A. Sousa
This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by…
Abstract
Purpose
This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.
Design/methodology/approach
The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).
Findings
The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.
Practical implications
This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.
Social implications
Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.
Originality/value
To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.
Details
Keywords
Mohamed Sayed Abdel Hamied and Ayman Elbagoury
The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between…
Abstract
Purpose
The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.
Design/methodology/approach
The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.
Findings
Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.
Originality/value
This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.
Details
Keywords
Ahmet Aysan, Hasan Dincer, Ibrahim Musa Unal and Serhat Yüksel
The primary purpose is to empower financial institutions in AI integration decisions. By combining QSFS and the Golden Cut technique, the study establishes a robust foundation for…
Abstract
Purpose
The primary purpose is to empower financial institutions in AI integration decisions. By combining QSFS and the Golden Cut technique, the study establishes a robust foundation for assessing AI progress effects, aligning implementation with performance goals, and promoting technical innovation. Dimensions explored include AI-related workforce competency, technological adaption, and ethical AI practices, crucial components within the BSC framework for technological innovation.
Design/methodology/approach
This study employs a distinctive approach, integrating the Balanced Scorecard (BSC) framework with Quantum Spherical Fuzzy Sets (QSFS) and the Golden Cut approach to explore the dynamic landscape of AI deployment. The integration addresses uncertainties, enhancing impact assessment accuracy amid ambiguity associated with AI outcomes. QSFS and the Golden Cut technique together facilitate precise identification of thresholds and crucial values.
Findings
The research delves into the intricate relationship between enduring financial stability and AI progress, recognizing technology's crucial influence on financial decision-making. Findings underscore technology's significant impact on financial institutions' AI integration decisions. This novel approach provides a strong quantitative basis, offering insights into workforce competency, technological adaption, and ethical AI practices.
Research limitations/implications
Despite valuable contributions, the study acknowledges limitations, such as potential biases and generalizability concerns, emphasizing the need for cautious interpretation and suggesting future research directions. Recognizing the research's boundaries and complexities in studying AI deployment in financial institutions underscores the need for ongoing exploration.
Originality/value
The research's originality lies in presenting an innovative methodology, integrating BSC, QSFS, and the Golden Cut, providing a unique perspective for decision-making. Contributions extend beyond academia, offering practical insights to enhance AI strategic implementation in the financial industry. This novel approach enriches the technology and finance discourse, fostering theoretical and practical advancements.
Details
Keywords
Osama Sohaib, Abdelfatah Arman, Vazeerjan Begum and Tahseen Arshi
The purpose of this study is to assess the performance of United Arab Emirates (UAE) Government e-services by using the fuzzy technique for order preference by similarity to ideal…
Abstract
Purpose
The purpose of this study is to assess the performance of United Arab Emirates (UAE) Government e-services by using the fuzzy technique for order preference by similarity to ideal solution (TOPSIS) methodology, integrating insights from the balanced scorecard (BSC) framework across financial, customer, internal business and learning and growth perspectives.
Design/methodology/approach
Using the fuzzy TOPSIS method, this paper evaluate three e-services in the UAE against 12 criteria representing the balanced scorecard perspectives. Expert evaluation and sensitivity analysis are used to identify the most sustainable e-service alternative.
Findings
The study findings emphasize the importance of prioritizing customer-centric metrics, improving service reliability and efficiency, and investing in employee training to enhance e-government service performance in the UAE. Sensitivity analysis reinforces the robustness of our results and identifies key criteria influencing decision-making.
Research limitations/implications
The data was collected only from experts in selected UAE Government departments. This may affect the generalization of the findings. Also, only three e-services were evaluated. Future studies could include various e-services not covered in this study and use different multi-criteria decision-making methods.
Practical implications
Prioritizing customer satisfaction: Priority should be given to customer satisfaction as it is a critical factor in evaluating e-services because of its importance. It also highlights the importance of considering user feedback and ensuring that e-services have a high level of friendliness and responsiveness to their needs. It follows that minimizing errors and ensuring quick and efficient transactions are crucial. Emphasizing reliability and transaction efficiency: Reliable services and transaction efficiency are also essential criteria for evaluating e-government services. This suggests that e-government services should be designed to minimize errors and ensure that transactions are completed quickly and efficiently. Managing IT costs: To deliver e-government services affordably, effective IT cost management is crucial. This emphasizes how crucial it is to effectively manage IT costs to guarantee the efficient delivery of e-government services.
Social implications
From a customer perspective, adopting BSC can create a favorable customer attitude, encourage long-term customer support, and increase customer satisfaction and loyalty. These factors have significant social implications for UAE and expatriate individuals who are using such e-government services.
Originality/value
This study contributes to the literature by showcasing the applicability of the fuzzy TOPSIS methodology in evaluating UAE e-government service performance. By examining multiple perspectives of the BSC, this paper provide valuable insights into enhancing the efficiency and effectiveness of e-services in the UAE Government sector.
Details
Keywords
Omar Hassan Ali Nada and Zsuzsanna Győri
The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Abstract
Purpose
The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Design/methodology/approach
The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).
Findings
The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.
Research limitations/implications
This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.
Practical implications
Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.
Details
Keywords
Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma and Millicent Chang
The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.
Abstract
Purpose
The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.
Design/methodology/approach
Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.
Findings
We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.
Originality/value
This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.
Details
Keywords
Daniella Abena Badu and Pietro Micheli
This study aims to examine how different uses of performance measurement systems (PMS) enable or hinder organizational ambidexterity (OA), intended as the simultaneous pursuit of…
Abstract
Purpose
This study aims to examine how different uses of performance measurement systems (PMS) enable or hinder organizational ambidexterity (OA), intended as the simultaneous pursuit of exploitation and exploration.
Design/methodology/approach
Following a qualitative research design, we gathered data through semi-structured interviews, observations and reviews of documents at four departments of an automotive firm.
Findings
We contribute to operations management research and practice by demonstrating how PMS, which are typically associated with exploitation, can also foster exploration and enable organizations to become ambidextrous. Specifically, we show how PMS can be structured and used in more agile ways and, in relation to innovation, we identify which PM practices should be introduced and with what effects and those that should be avoided. We also contribute to organization theory by highlighting how a single management tool can promote the achievement of both exploration and exploitation.
Practical implications
In investigating PMS uses and their effects, we identify several positive practices. For example, we show how managers can use PMS more effectively and how targets could be deployed to stimulate creativity and innovation. We also emphasize the need for managers to opt more often for team incentives rather than individual ones to encourage the collaboration needed for OA.
Originality/value
We provide in-depth insight into how PM tools affect an organization’s ability to pursue exploitation and exploration, thus contributing to research in operations, innovation and organization theory.
Details
Keywords
Nadja Fugleberg Damtoft, Dennis van Liempd and Rainer Lueg
Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements…
Abstract
Purpose
Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application.
Design/methodology/approach
The authors conducted a systematic literature review of an initial sample of 1,415 papers.
Findings
The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure.
Originality/value
The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.
Details