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Article
Publication date: 20 November 2023

Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Social implications

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.

Originality/value

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.

Open Access
Article
Publication date: 24 July 2023

Sheak Salman, Tazim Ahmed, Hasin Md. Muhtasim Taqi, Guilherme F. Frederico, Amit Sarker Dip and Syed Mithun Ali

The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation…

Abstract

Purpose

The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation in the apparel industry has become more difficult. Thus, the purpose of this study is to explore the barriers to implementing LM practices in the apparel industry of Bangladesh in the context of COVID-19 pandemic.

Design/methodology/approach

For evaluating the barriers, an integrated framework that combines the Delphi method and fuzzy total interpretive structural modeling (TISM) has been designed. The application of fuzzy TISM has resulted in a structured hierarchical relationship model of the barriers with driving and driven power.

Findings

The findings reveal that “lack of synchronization of lean planning with strategic planning”, “lack of proper understanding of lean concept” and “low priority from the top management” are the three top most important barriers of LM implementation in apparel industry.

Practical implications

These findings will help the apparel industry to formulate strategy for implementing the LM practices successfully. The proposed model is expected to contribute to the sustainable development goals (SDGs) such as Responsible Consumption and Production (SDG 12); Decent Work and Economic Growth (SDG 8); Industry, Innovation and Infrastructure (SDG 9) via resilient strategies.

Originality/value

This study is one of few initial efforts to investigate LM implementation barriers during the COVID-19 epidemic in a real-world setting.

Details

International Journal of Industrial Engineering and Operations Management, vol. 6 no. 2
Type: Research Article
ISSN: 2690-6090

Keywords

Open Access
Article
Publication date: 25 March 2024

Shivangi Viral Thakker, Santosh B. Rane and Vaibhav S. Narwane

Digital supply chains require nascent technologies like blockchain and Internet of Things (IoT). There is a need to develop a roadmap for the implementation of these technologies…

Abstract

Purpose

Digital supply chains require nascent technologies like blockchain and Internet of Things (IoT). There is a need to develop a roadmap for the implementation of these technologies, as they require a huge amount of resources and infrastructure. The purpose of this paper is to analyze the challenges of implementing blockchain-IoT integrated architecture in the green supply chain and develop strategies for the same.

Design/methodology/approach

After a thorough literature survey of Scopus-indexed journals and books, 37 barriers were identified, which were then brought down to 15 barriers after confirming with industry and academic experts using the Delphi method. Using the total interpretive structural modeling (TISM) method and cross-impact matrix multiplication applied to classification (MICMAC) analysis, the barriers were modeled, and finally, strategies were formulated using a concept map to handle the barriers in the blockchain-IoT integrated architecture for a green supply chain.

Findings

This paper presents the research on barriers that can be considered for incorporating blockchain and IoT in the green supply chain. It was found from the TISM model that environmental concerns are Level-1 barriers and need to be addressed by developing appropriate technology and allocating funds for the same. An integrated ecosystem with blockchain and IoT is developed.

Research limitations/implications

The focus of this study was on the challenges of blockchain and IoT; hence, it is required to extend the research and find challenges for different industries and also analyze the criteria using other multi-criteria decision-making (MCDM) methods. Further research is required for the integration of blockchain-IoT with supply chain functions.

Practical implications

The transformation of a traditional supply chain into a green supply chain is possible with the integration of technologies. This research work and the strategies developed are useful to managers and practitioners working on technology implementation. Planning resources and addressing key barriers is possible with the concept maps and architecture developed.

Social implications

Green supply chain management (SCM) is gaining importance in industry as well as the academic sector due to government Policies and norms worldwide for reducing emissions and encouraging environment-friendly production systems. Incorporating blockchain and IoT in a green supply chain will further digitize and increase transparency in supply chains.

Originality/value

We have done a categorization of all barriers based on the expert survey by academicians and industry experts from industries in India. The concept map helps in identifying possible solutions for the challenges and initiatives to be taken for the smooth integration of technologies in the green supply chain.

Details

Modern Supply Chain Research and Applications, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-3871

Keywords

Article
Publication date: 13 December 2022

Ram Asra Khural, Shashi, Myriam Ertz and Roberto Cerchione

This study explores the relationships among sustainability implementation barriers (resource, managerial and regulatory barriers), sustainability practices (sustainable…

Abstract

Purpose

This study explores the relationships among sustainability implementation barriers (resource, managerial and regulatory barriers), sustainability practices (sustainable construction materials, sustainable construction design, modern construction methods and environmental provisions and reporting) and sustainability performance (environmental, economic and social) in hill road construction (HRC).

Design/methodology/approach

Primary data were collected from the 313 HRC practitioners with the help of a questionnaire, and research hypotheses were tested employing structural equation modeling.

Findings

The findings reveal a mixed effect of sustainability implementation barriers. Resource (managerial) barriers are negatively related to all practices except environmental provisions and reporting (sustainable construction materials), while regulatory barriers only negatively impact modern construction methods. On the other hand, all sustainability practices positively impact environmental performance, whereas economic (social) performance is positively influenced by all practices, except environmental provisions and reporting (modern construction methods), and positively affects economic performance.

Originality/value

In order to transform HRC toward sustainability, the barriers to sustainability implementation, sustainability practices and performance need to be understood by practitioners; however, the relationships have not previously been empirically assessed in extant literature. Besides, past research appears to be predominantly focused on the environmental aspect, thereby neglecting economic and social aspects. This study is a modest attempt to bridge these research gaps.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 17 July 2023

Kunwar Saraf, Karthik Bajar, Aaditya Jain and Akhilesh Barve

This study aims to determine the barriers hindering the incorporation of blockchain technology (BCT) in two key service industries – hotel and health care – as well as to assess…

Abstract

Purpose

This study aims to determine the barriers hindering the incorporation of blockchain technology (BCT) in two key service industries – hotel and health care – as well as to assess their readiness for implementing BCT after overcoming the barriers.

Design/methodology/approach

The barriers of this study are determined through two phases: a review of prior literature and obtaining expert opinions, which are then analyzed to identify specific barriers that are impeding the incorporation of BCT. Moreover, to generate a blockchain implementation reluctance index (BIRI), this study presents an interval-valued intuitionistic fuzzy set (IVIFS) that uses graph theory and matrix approach (GTMA). The permanent function in the GTMA approach is computed using the PERMAN algorithm. Finally, to compare the readiness of the hotel and health-care industries to adopt BCT, the BIRI values are plotted and evaluated.

Findings

The barriers identified by this study are listed under five major headings, namely, financial, operational, behavioral, technical and legal. This study revealed that the operational and technical barriers of BCT are critically hindering its widespread integration in hotel and health-care industries. Furthermore, on comparing the BIRI values of both industries, the result suggested that the hotel industry needs to work more on these barriers to effectively incorporate BCT. Besides the comparison, the BIRI values clearly indicate that both industries have to put a lot of effort into the mitigation of the barriers found by this study to successfully integrate BCT.

Research limitations/implications

The experts’ opinions are used to evaluate the identified barriers, which raises the chance that the opinions are prejudiced based on the experts’ perspectives and ideologies. The sensitivity of decision-maker loads toward preference outcomes is not analyzed in this manuscript. Therefore, any recent sensitivity analysis may be considered a prospective field for future research. This study applies a multicriteria decision-making (MCDM) approach, IVIFS–GTMA, which limits the evaluation of the influence caused by individual barriers on the integration of BCT in the hotel and health-care industries. Henceforth, in future investigations, alternative MCDM methods may be used to analyze individual barriers.

Practical implications

According to the findings, if the hotel or health-care industry aims to incorporate BCT in its supply chain operations, it is recommended to emphasize more on the operational barriers along with the technical and behavioral barriers. The barriers mentioned in this manuscript can be used as guidance for developers in their development activities, such as scalability concerns, establishment costs, the 51% attack and the inefficient nature of BCT. Furthermore, they may address the potential users’ negative perceptions about security, privacy, trust and risk avoidance through creatively developed blockchain solutions to promote BCT implementation.

Originality/value

To the best of the author’s knowledge, this is the first study that identifies barriers toward BCT incorporation in the major service industries, i.e. hotel and health care. Moreover, this is the first study that compares the preparedness of the hotel and health-care industries to determine the industry that requires more work to implement BCT.

Article
Publication date: 12 February 2024

Udara Willhelm Abeydeera Lebunu Hewage, Jayantha Wadu Mesthrige and Eric G. Too

This study explores the current status of risk management (RM) in Sri Lanka and the obstacles in implementing RM in Sri Lankan small construction projects.

Abstract

Purpose

This study explores the current status of risk management (RM) in Sri Lanka and the obstacles in implementing RM in Sri Lankan small construction projects.

Design/methodology/approach

The current research study adopted a quantitative research method. Using a purposeful sampling strategy, 100 construction companies engaged in small construction projects in Sri Lanka were selected and a questionnaire was distributed among top managerial employees of these companies. Employees belonging to 47 companies responded to the survey which provided information relating to 812 construction projects. The collected data were analyzed using the RM implementation index (RMII) and other quantitative measures such as mean, median and percentages.

Findings

The research findings indicated that RM incorporation was at a lower degree in small construction projects in Sri Lanka. The findings further indicated that RM incorporation was relatively high in the public construction projects compared to the private construction projects. The main obstacles identified through the survey for RM implementation were: “lack of funding”, “lack of time”, “low profit margin”, “not economical” and “lack of knowledge”.

Research limitations/implications

The study was limited to exploring RM implementation in small construction projects in Sri Lanka. The study was limited to the building construction companies under the 150-million-rupee (approx. below 450,000 USD) financial limit registered with the construction industry development authority in Sri Lanka.

Originality/value

RM in small construction projects in developing countries is a relatively less explored domain. Sri Lankan construction industry is another relatively less explored domain in terms of new management technique implementation such as RM and value management. The quantitative approach used for the study revealed that RM implementation is at a lower degree in the small construction projects. Moreover, several obstacles pertaining to RM implementation were recognized through this study. These findings will be useful for the construction stakeholders to overcome the recognized barriers and effectively use RM in their respective construction projects.

Details

Built Environment Project and Asset Management, vol. 14 no. 2
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 29 November 2022

Minh Van Nguyen

This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.

Abstract

Purpose

This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.

Design/methodology/approach

A literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.

Findings

The findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.

Originality/value

This study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 21 March 2024

Abul Bashar, Ahsan Akhtar Hasin, Md. Nazmus Sakib and Nabila Binta Bashar

In the highly competitive business landscape, manufacturing firms need to adopt an effective manufacturing strategy to attain a successful world-class manufacturing status. Over…

Abstract

Purpose

In the highly competitive business landscape, manufacturing firms need to adopt an effective manufacturing strategy to attain a successful world-class manufacturing status. Over the past few decades, the lean manufacturing (LM) approach has gained recognition as one of the foremost strategies for enhancing performance. However, the implementation of LM poses significant challenges due to several barriers. The purpose of this paper is to investigate the primary barriers to lean implementation within the apparel industry.

Design/methodology/approach

This paper used an exploratory study approach, using a three-part structured questionnaire to assess the level of agreement on different lean barriers. The measurement of these barriers was conducted using a five-point Likert scale. Empirical data were collected from 177 apparel companies located in Bangladesh.

Findings

The findings of the research highlight that the primary obstacles to implementing LI include a lack of understanding of the lean manufacturing system (LMS), the manufacturing process, the company culture and resistance from employees.

Research limitations/implications

This paper could potentially limit the generalizability of this research, as it exclusively examines a single manufacturing sector – the apparel industry.

Practical implications

This paper will help practitioners in finding solutions to resolve discrepancies between current manufacturing practices and the LMS.

Originality/value

This paper fulfills an identified need to examine the extent of lean adoption within the apparel industry of Bangladesh.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Content available
Article
Publication date: 14 March 2023

Lichini Nikesha Weerasinghe, Akila Pramodh Rathnasinghe, Himal Suranga Jayasena, Niraj Thurairajah and Menaha Thayaparan

Building information modelling (BIM) claims to be spearheading the modern technological revolution in the global construction industry. While scholars have emphasised the…

Abstract

Purpose

Building information modelling (BIM) claims to be spearheading the modern technological revolution in the global construction industry. While scholars have emphasised the cruciality of BIM, associated costs have been identified as one of the major barriers to successful BIM implementation, as is the case in Sri Lanka. Besides, lean principles (LPs) are known for increasing efficiency, quality and eliminating waste, thereby reducing overall costs. Hence, this research aims at addressing the BIM implementation barrier associated with costs by applying suitable LP, enhancing overall value by minimising value-insignificant activities.

Design/methodology/approach

The study adopted a qualitative research approach. 10 experts with expertise in both BIM and LP were targeted for the primary data collection through semi-structured interviews. The collected data were analysed using manual content analysis.

Findings

Research findings discovered the cost centres that can be applied to the LPs and the effective LPs that can be applied with the cost centres of BIM implementation. The theoretical implication of the study is to provide insights into a potential application of LP for BIM cost centres, whereas practical consequences include the identification of LP's potential to minimise BIM cost centres, ergo, achieving a successful BIM implementation.

Originality/value

This study will be the first of its kind in the Sri Lankan construction industry, intending to apply LP with BIM implementation cost centres to achieve a successful implementation. This research also has paved the way forward for further research on the application of both the BIM and LP concepts for similar construction industries in developing countries across the world and in addressing other BIM implementation barriers.

Details

Benchmarking: An International Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 22 September 2023

Mulatu Tilahun Gelaw, Daniel Kitaw Azene and Eshetie Berhan

This research aims to investigate critical success factors, barriers and initiatives of total productive maintenance (TPM) implementation in selected manufacturing industries in…

Abstract

Purpose

This research aims to investigate critical success factors, barriers and initiatives of total productive maintenance (TPM) implementation in selected manufacturing industries in Addis Ababa, Ethiopia.

Design/methodology/approach

This study built and looked into a conceptual research framework. The potential barriers and success factors to TPM implementation have been highlighted. The primary study techniques used to collect relevant data were a closed-ended questionnaire and semi-structured interview questions. With the use of SPSS version 23 and SmartPLS 3.0 software, the data were examined using descriptive statistics and the inferential Partial Least Square Structural Equation Modeling (PLS-SEM) techniques.

Findings

According to the results of descriptive statistics and multivariate analysis using PLS-SEM, the case manufacturing industries' TPM implementation initiative is in its infancy; break down maintenance is the most widely used maintenance policy; top managers are not dedicated to the implementation of TPM; and there are TPM pillars that have been weakly and strongly addressed by the case manufacturing companies.

Research limitations/implications

The small sample size is a limitation to this study. It is therefore challenging to extrapolate the research findings to other industries. The only manufacturing KPI utilized in this study is overall equipment effectiveness (OEE). It is possible to add more parameters to the manufacturing performance measurement KPI. The relationships between TPM and other lean production methods may differ from those observed in this cross-sectional study. Longitudinal experimental studies and in-depth analyses of TPM implementations may shed further light on this.

Practical implications

Defining crucial success factors and barriers to TPM adoption, as well as identifying the weak and strong TPM pillars, will help companies in allocating their scarce resources exclusively to the most important areas. TPM is not a quick solution. It necessitates a change in both the company's and employees' attitude and their values, which takes time to bring about. Hence, it entails a long-term planning. The commitment of top managers is very important in the initiatives of TPM implementation.

Originality/value

This study is unique in that, it uses a new conceptual research model and the PLS-SEM technique to analyze relationships between TPM pillars and OEE in depth.

Details

Journal of Quality in Maintenance Engineering, vol. 30 no. 1
Type: Research Article
ISSN: 1355-2511

Keywords

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