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1 – 10 of over 6000N.L.E. Abeywardana, S. M. Ferdous Azam and L.T. Kevin Low
This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and…
Abstract
Purpose
This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies.
Design/methodology/approach
This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices.
Findings
The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting.
Research limitations/implications
The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term.
Originality/value
This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.
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Kristján Vigfússon, Lára Jóhannsdóttir, Snjólfur Ólafsson and Mehmet Ali Köseoğlu
This study focuses on the key success factors (KSFs) for strategy implementation in the fisheries industry in Iceland identified by chief executive officers within the industry…
Abstract
Purpose
This study focuses on the key success factors (KSFs) for strategy implementation in the fisheries industry in Iceland identified by chief executive officers within the industry. The purpose is to provide a comprehensive categorization of KSFs that influence how strategy is mobilized. The secondary aim is to uncover the level of priority that companies place on the dimensions of the United Nations (UN) Sustainable Development Goals (SDGs).
Design/methodology/approach
The methodology involves qualitative case studies based on in-depth elite interviews with nine chief executive officers of Icelandic fishing companies.
Findings
The research indicates strategy implementation can be improved in four main areas. First, by engaging and involving all employees in the implementation process. Second, by enhancing bottom-up innovation and communication. Third, through alignment of the corporate strategy and the UN SDGs, and fourth, by following rigorous action plans with clear, measurable and prioritized objectives and timeframes for the managers to follow. These improvements have both theoretical and practical implications for the fishing industry. Consequently, a conceptual framework for integrated strategy implementation in the fisheries industry is proposed.
Research limitations/implications
A limited number of in-depth elite interviews were conducted since access to the chief executive officers of the country’s largest fishing companies proved challenging. However, the nine companies collectively hold nearly 50% of the country’s total quota, thereby proving a deep understanding of the topic relevant to the industry. The research uncovered a substantial cross-section of viewpoints, and as such, the results are relevant for both academia and practitioners alike.
Originality/value
This study contributes to the debate on KSFs relevant to strategy implementation within a specific industry but also aligns with the UN SDGs by proposing a dedicated framework for implementing strategies in the fisheries industry. Overall, this study can help managers achieve strategy implementation.
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Aswathy Sreenivasan and M. Suresh
This study aims to emphasize the integration of lean start-up and design thinking approaches and investigate how they may be used together.
Abstract
Purpose
This study aims to emphasize the integration of lean start-up and design thinking approaches and investigate how they may be used together.
Design/methodology/approach
The report uses a systematic literature review methodology to analyze and summarize previous research on combining lean start-up and design thinking. Inferences were discovered and analyzed after relevant publications were chosen based on predetermined inclusion criteria.
Findings
The research shows that combining lean start-up and design thinking significantly impacts entrepreneurship. Start-ups can efficiently uncover consumer needs, reduce risks and improve their product or service offerings by combining the client-centricity of design thinking with the iterative and data-driven concepts of lean start-up. This integration promotes an innovative culture, gives teams the freedom to try new things and learn from mistakes and raises the possibility of start-up success.
Research limitations/implications
The dependence on pre-existing literature, which might cover only some potential uses and circumstances, is a weakness of this research. It is advised that more empirical research be conducted to determine the precise circumstances in which the integrated strategy performs best. Future studies should also explore the difficulties and drawbacks of using these approaches to offer suggestions for overcoming them and maximizing their advantages.
Practical implications
The findings have significant ramifications for business owners and other professionals working in the start-up environment. The combination of lean start-up and design thinking emphasizes the relevance of early customer interaction and empathy-driven design. To foster creativity and hasten the expansion of start-ups, practitioners are urged to create a comprehensive strategy that integrates the advantages of both techniques. Through this integration, business owners may develop solutions that appeal to their target market, increasing adoption rates and market competitiveness.
Originality/value
This study is interesting in comparing lean start-up and design thinking, emphasizing the overlaps and benefits of their application to entrepreneurship. This study discusses successful start-up methods by offering suggestions for future research and practice. It also provides a basis for further developing and adopting the integrated approach.
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Tiago Sá, João J.M. Ferreira and Shital Jayantilal
In a context each day more global, a new paradigm has emerged – open innovation (OI) – which may be understood as an innovation strategy in which organizations use internal and…
Abstract
Purpose
In a context each day more global, a new paradigm has emerged – open innovation (OI) – which may be understood as an innovation strategy in which organizations use internal and external knowledge to leverage their business value, thus maintaining a sustainable competitive advantage. This article aims to contribute to understanding this phenomenon, suggesting an integrated vision of OI strategies.
Design/methodology/approach
This paper systematically reviews and analyzes a sample of 66 articles from Scopus and Web of Science databases related to open innovation strategies.
Findings
The results obtained enabled us to group the existing literature into six different clusters: (1) Performance; (2) Open business model; (3) Intellectual Property; (4) Knowledge Management; (5) Innovation; and (6) Culture. Furthermore, this study identifies the major research gaps and provides suggestions for future research.
Originality/value
The paper presents the main elements that interfere and interact in the innovation strategy providing a conceptual model that can be useful in understanding the phenomenon of open innovation.
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Seda Özcan and Bengü Sevil Oflaç
In business-to-business interactions, conflicts are inevitable, and conflict-handling strategies that consider different variables improve the decision-making process of actors…
Abstract
Purpose
In business-to-business interactions, conflicts are inevitable, and conflict-handling strategies that consider different variables improve the decision-making process of actors. This study aims to reveal the role of power and criticality in conflict-handling research in logistics service networks.
Design/methodology/approach
A 2 × 2 between-subject experimental design with four different scenarios was used. One hundred sixty logistics service actors completed an online questionnaire. Data were analyzed with ANOVA and paired sample t-tests using the SPSS 28.0 program.
Findings
In comparative scenarios involving high and low power dynamics, individuals with high power and high criticality situations are more inclined to favor the dominating strategy compared to low-power and low-criticality contexts. However, when faced with specific circumstances characterized by both high power and high criticality, actors tend to prioritize the integrating strategy initially, followed by the dominating and obliging strategies in that order. Notably, the statistical analysis revealed no significant interaction effect between criticality and power concerning the integrating, obliging and dominating conflict-handling strategies.
Originality/value
This study used an experimental approach to investigate criticality and power as contextual elements in determining conflict-handling strategies in an inter-firm environment within logistics service networks. This study is particularly groundbreaking in its knowledge of the relationship among power dynamics, conflict criticality and conflict-handling strategies.
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Peter E. Johansson, Jessica Bruch, Koteshwar Chirumalla, Christer Osterman and Lina Stålberg
The purpose of this paper is to advance the understanding of paradoxes, underlying tensions and potential management strategies when integrating digital technologies into existing…
Abstract
Purpose
The purpose of this paper is to advance the understanding of paradoxes, underlying tensions and potential management strategies when integrating digital technologies into existing lean-based production systems (LPSs), with the aim of achieving synergies and fostering the development of production systems.
Design/methodology/approach
This study adopts a collaborative management research (CMR) approach to identify patterns of organisational tensions and paradoxes and explore management strategies to overcome them. The data were collected through interviews and focus group interviews with experts on lean and/or digital technologies from the companies, from documents and from workshops with the in-case researchers.
Findings
The findings of this paper provide insights into the salient organisational paradoxes embraced in the integration of digital technologies in LPS by identifying different aspects of the performing, organising, learning and belonging paradoxes. Furthermore, the findings demonstrate the intricacies and relatedness between different paradoxes and their resolutions, and more specifically, how a resolution strategy adopted to manage one paradox might unintentionally generate new tensions. This, in turn, calls for either re-contextualising actions to counteract the drift or the adoption of new resolution strategies.
Originality/value
This paper adds perspective to operations management (OM) research through the use of paradox theory, and we (1) provide a fine-grained perspective on why integration sometimes “fails” and label the forces of internal drift as mechanisms of imbalances and (2) provide detailed insights into how different management and resolution strategies are adopted, especially by identifying re-contextualising actions as a key to rebalancing organisational paradoxes in favour of the integration of digital technologies in LPSs.
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Saida Belhouchet and Jamel Chouaibi
This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).
Abstract
Purpose
This paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).
Design/methodology/approach
Data on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010 and 2021 were used to test the model based on multiple regression for panel data to analyze the effect of audit committee attributes on IRQ. This paper considers generalized least squares (GLS) estimation for panel data models.
Findings
The findings of this study confirm expectations concerning the impact of audit committee attributes on the IRQ. Indeed, audit committee independence and meetings have a significant positive impact on IRQ. However, no significant association is found between financial expertise and IRQ.
Practical implications
The findings of this paper have significant implications for policymakers, who, through proper legislation, should encourage the formation of larger audit committees and ones with a higher percentage of independent members. They should also establish a minimum number of audit committee meetings per year. These regulations, which aim to increase the efficacy of audit committees’ supervisory and monitoring tasks, would promote corporate transparency and improve IRQ.
Originality/value
This study supports the existing literature. First, it expands the scientific debate on IRQ. Second, unlike previous studies, which used more subjective methods to measure the degree of integrated reporting (IR), this study relied on the CGVS variable from the DataStream ASSET 4 Database. Third, the research is novel because it indicates the crucial role of internal assurance mechanisms in wide managerial reporting practices in European companies. The sample consisted of European firms only, whereas previous studies used a global sample. Finally, this study is based on recent data (2010–2021), while other studies covered the period between 2008 and 2013.
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Luyao Jiang, Yanan Sun and Hongbo Zhao
This study aims to explore the relationship between non-market strategies and organizational resilience, using a Chinese private enterprise as an example.
Abstract
Purpose
This study aims to explore the relationship between non-market strategies and organizational resilience, using a Chinese private enterprise as an example.
Design/methodology/approach
This study collected data through semi-structured interviews and analyzed them through grounded theory, using a three-step approach of open coding, axial coding and selective coding to analyze and construct a model of the mechanism of the impact of non-market strategies on organizational resilience.
Findings
The following conclusions were drawn from this study. (1) Stakeholders, internal and external environment and entrepreneurship are important motivations that influence private firms to implement non-market strategies to enhance organizational resilience, with entrepreneurship being the key driver. (2) Non-market strategies contain three dimensions, and different non-market behaviors have different mechanisms of action on the organizational resilience of firms. (3) Non-market strategies and organizational resilience form an interactive spiral relationship. This mutually reinforcing effect promotes firm growth and sustainable corporate development. The research results enrich the theoretical connotation of non-market strategies, construct a model of the mechanism of influence of non-market strategies on organizational resilience, and describe three explanatory paths for the relationship between the two–incentive mechanism, functional mechanism and transformation mechanism.
Research limitations/implications
This study's single case is unique and based on the Chinese context. In addition, this study adopts a rooted qualitative research approach and although the coding and model construction strictly follow the steps of grounded theory research, a degree of subjectivity is inevitable. On this basis, future research can adopt quantitative analysis methods to test and improve the model.
Practical implications
This paper explores the important role of non-market strategies in the Chinese context under the impact of traditional market mechanisms, based on the perspective of Chinese private enterprises, and provides new insights and revelations for private enterprises to achieve sustainable development.
Originality/value
This study innovatively explores the formation mechanism of organizational resilience from the perspective of non-market strategies, adding a new perspective to the literature. Additionally, it examines the mechanisms between long-term non-market strategy and organizational resilience, particularly their relationship in times of crisis, utilizing a rooted approach that goes beyond static analysis.
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Deden Sumirat Hidayat, Dana Indra Sensuse, Damayanti Elisabeth and Lintang Matahari Hasani
Study on knowledge-based systems for scientific publications is growing very broadly. However, most of these studies do not explicitly discuss the knowledge management (KM…
Abstract
Purpose
Study on knowledge-based systems for scientific publications is growing very broadly. However, most of these studies do not explicitly discuss the knowledge management (KM) component as knowledge management system (KMS) implementation. This background causes academic institutions to face challenges in developing KMS to support scholarly publication cycle (SPC). Therefore, this study aims to develop a new KMS conceptual model, Identify critical components and provide research gap opportunities for future KM studies on SPC.
Design/methodology/approach
This study used a systematic literature review (SLR) method with the procedure from Kitchenham et al. Then, the SLR results are compiled into a conceptual model design based on a framework on KM foundations and KM solutions. Finally, the model design was validated through interviews with related field experts.
Findings
The KMS for SPC focuses on the discovery, sharing and application of knowledge. The majority of KMS use recommendation systems technology with content-based filtering and collaborative filtering personalization approaches. The characteristics data used in KMS for SPC are structured and unstructured. Metadata and article abstracts are considered sufficiently representative of the entire article content to be used as a search tool and can provide recommendations. The KMS model for SPC has layers of KM infrastructure, processes, systems, strategies, outputs and outcomes.
Research limitations/implications
This study has limitations in discussing tacit knowledge. In contrast, tacit knowledge for SPC is essential for scientific publication performance. The tacit knowledge includes experience in searching, writing, submitting, publishing and disseminating scientific publications. Tacit knowledge plays a vital role in the development of knowledge sharing system (KSS) and KCS. Therefore, KSS and KCS for SPC are still very challenging to be researched in the future. KMS opportunities that might be developed further are lessons learned databases and interactive forums that capture tacit knowledge about SPC. Future work potential could identify other types of KMS in academia and focus more on SPC.
Originality/value
This study proposes a novel comprehensive KMS model to support scientific publication performance. This model has a critical path as a KMS implementation solution for SPC. This model proposes and recommends appropriate components for SPC requirements (KM processes, technology, methods/techniques and data). This study also proposes novel research gaps as KMS research opportunities for SPC in the future.
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Ryan J. Chan, Shiran Isaacksz, Brian Low, Cecile Raymond, Lori Seeton and Christopher T. Chan
Health care systems aspire to adopt integration strategies shifting the focus from acute care to a broader focus on community-based health and social services. Real-world examples…
Abstract
Purpose
Health care systems aspire to adopt integration strategies shifting the focus from acute care to a broader focus on community-based health and social services. Real-world examples demonstrating effective delivery of integrated care are essential.
Design/methodology/approach
In this article, we introduce UHN Connected Care Hub, an innovative model of care comprising an interdisciplinary team designing sustainable, shareable practices across the continuum of care alongside community and health organization partnerships.
Findings
We describe UHN Connected Care Hub’s ability to identify patients from high-risk population and collaborate to delivery timely care, in detailing the real world experience of this model of care in the organization of a centralized system of micro-clinics to administer a therapeutic for pre-exposure prophylaxis against COVID-19 (Tixagevimab/cilgavimab [Evusheld]) in a population of immunocompromised patients.
Practical implications
Having a centralized system of micro-clinics for care delivery presents opportunities for increased adaptability, patient accessibility, enhanced community partnerships and integratedness. Expansion in the scope of services could also create new opportunities in preventative therapies for optimizing the cost effectiveness and quality of health care provided at the population level.
Originality/value
There is limited evidence on how to efficiently deliver integrated care, particularly to vulnerable and co-morbid patients. We discuss how dynamic organizations with proper infrastructure and a network of healthcare partnerships may allow a more fluid response to rapidly changing policies and procedures and facilitate preparedness for future health care crises or pandemics.
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