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Open Access
Article
Publication date: 22 March 2024

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.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 11 March 2024

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.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 October 2023

Ashraf M. Salama, Madhavi P. Patil and Laura MacLean

Despite striving for resilience and a sustainable urban future, European cities face a multitude of crisis caused by both natural and human-induced risks. This paper asks two key…

Abstract

Purpose

Despite striving for resilience and a sustainable urban future, European cities face a multitude of crisis caused by both natural and human-induced risks. This paper asks two key questions: How have cities experienced and managed crises situations they encountered? and What are the plans and actions for embedding sustainability at a local level within a clear decision-making structure? Hence, it aims to examine urban resilience in the context of urban crisis and the associated health concerns that took place because of crisis situations, while identifying sustainable urban development initiatives and strategies that were conceived and implemented beyond crisis.

Design/methodology/approach

An evidence-based analytical approach is undertaken following two lines of inquiry. The first is case-based and identifies 11 cities that have experienced crisis situations and a further 10 cities that have instigated urban resilience strategies. The second is theme-based and engages with identifying strategies relevant to sustainable urban development at city and project levels. The outcomes of the two lines of inquiry are verified by mapping the lessons learned from the analysis to recent international guidance and a further co-visioning workshop with 6 experts.

Findings

The evidence-based analysis reveals key lessons which were classified under two primary types of findings: (a) lessons learned for a future urban resilience resulting from the 1st line of Inquiry (case-based) and (b) lessons learned for a future sustainable urban development resulting from the 2nd line of inquiry (theme-based). The verified lessons provide four areas that can be utilised as key priorities for future urban resilience and sustainable urban development including (a) Governance, effective communication, and decision making for city resilience and urban sustainability; (b) the social dimension of resilience and participatory practices for sustainable urban development; (c) from implicit strategies for health to positive impact on health; and (d) diversification of initiatives and localisation of sustainable development endeavours.

Research limitations/implications

There is always limitation on what a bibliometrics analysis can offer in terms of the nature of evidence and the type of knowledge generated from the investigation. This limitation manifests in the fact that the analysis engages with the body of knowledge but not based on engaging physically or socially with the contexts within which the cases took place or through empirical investigations including systematic observations, focused interviews, and attitude surveys. While the study does not generate empirical findings, the rigour of the bibliometrics analysis offers a credible and reliable evidence on how cities experienced and managed crises situations and their current plans and priority actions for embedding and localising sustainable development measures.

Practical implications

This research conveys significant implications for policy, practice, and action in that it crystalises the view that understanding urban resilience and sustainability, at the city or urban level, requires coupling the two. The findings offer a solid foundation for a more contextualised, evidence-based examination of urban resilience and sustainability during and beyond crisis. Highlighting urban and health challenges that emerged from experienced crisis situations, how these were managed and developing an understanding of sustainable urban development and local resilience strategies elucidate insights that can be adopted and acted upon by city councils and built environment practitioners.

Originality/value

The analysis provides comprehensive insights into urban resilience and sustainable urban development at both city and continental Europe scales in the form of key lessons that represent the first step towards developing rudiments for building a better urban future. Little is known about resilience and sustainability at these scales. The originality of this work lies in the breadth and depth for capturing an inclusive understanding of urban resilience and sustainable urban development based on systematic inquiry and scrutinising the body of knowledge emerged over the past 2 decades.

Details

Smart and Sustainable Built Environment, vol. 13 no. 2
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 25 December 2023

Guilherme Juliani de Carvalho, Marcio Cardoso Machado and Victor Silva Correa

This study uses the antecedents, decisions and outcomes (ADO) framework to identify how perceived risks and benefits relate to the omnichannel strategy and influence consumer…

Abstract

Purpose

This study uses the antecedents, decisions and outcomes (ADO) framework to identify how perceived risks and benefits relate to the omnichannel strategy and influence consumer behavior.

Design/methodology/approach

A systematic review was conducted on 111 articles (2014–2023) on Scopus using NVivo® software for content analysis.

Findings

The literature on omnichannel is fragmented between journals and lines of research, making it difficult to identify influential journals in the area and preventing effective convergence. When the perception of risk is greater than the perception of benefits, companies must understand how to mitigate the risk, so that the adoption of an omnichannel strategy is not canceled.

Research limitations/implications

The review is limited to one database and does not consider specific products/services or consumer profiles.

Originality/value

This review broadens understanding of omnichannel from a perspective neglected by researchers, namely risks and benefits and their impacts on organizational results. The model will clarify how the literature on omnichannel has evolved and instigate new research.

Details

International Journal of Retail & Distribution Management, vol. 52 no. 3
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 5 April 2022

M. Serhat Yenice and Emine Yagmur

The aim of this paper is to determine the scope and content for a holistic conservation and development strategies in the case of Gaziantep Rumkale. This approach seeks an answer…

Abstract

Purpose

The aim of this paper is to determine the scope and content for a holistic conservation and development strategies in the case of Gaziantep Rumkale. This approach seeks an answer to the question of “How can Rumkale archaeological heritage be preserved with their original values and passed on to future generations?”

Design/methodology/approach

The materials of the paper are based on field research and written and visual resource. The paper has been handled with a four-step method setup. The first stage is to examine the spatial and functional background of Rumkale and its immediate surroundings based on the historical development process. The second stage is to evaluate the upper- and lower-scale planning experiences of the heritage site. The third stage of the research methodology is strengths, weaknesses, opportunities, and threats (SWOT) analysis. The fourth stage is the creation of cultural heritage conservation-development strategies that define strategies for the protection and development of archaeological heritage in the context of sustainability.

Findings

The paper emphasizes the development of a holistic perspective that theoretically deals with the archaeological heritage sites of Rumkale together with the surrounding rural areas. In this context, the paper suggests ecological, spatial, socio-cultural, economic and institutional protection development strategies for the Rumkale archaeological site together with the surrounding rural areas for their delivery to future generations.

Originality/value

Although the area has an important cultural heritage value for different religions and cultures, it has not been subject to sufficient scientific research. The paper develops a holistic approach by considering Rumkale and its surroundings together.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 2
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 12 March 2024

Olayinka Adedayo Erin and Paul Olojede

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…

Abstract

Purpose

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

Design/methodology/approach

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Findings

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

Practical implications

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

Originality/value

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 4 March 2024

Janet Chang, Klaudia Jaskula, Eleni Papadonikolaki, Dimitrios Rovas and Ajith Kumar Parlikad

This research investigates the distinct characteristics of blockchain technology to safeguard against the deterioration of handover information quality in the post-construction…

Abstract

Purpose

This research investigates the distinct characteristics of blockchain technology to safeguard against the deterioration of handover information quality in the post-construction phase. The significance of effective management of handover information is highlighted by global building failures, such as the Grenfell Tower fire in London, UK. Despite existing technological interventions, there remains a paucity of understanding regarding the factors contributing to the decline in the quality of handover information during the post-construction phase.

Design/methodology/approach

This study employed a multi-case studies approach across five higher education institutions. It involved conducting semi-structured interviews with 52 asset management professionals, uncovering the underlying reasons for the decline in handover information quality. Building on these insights, the study performed a mapping exercise to align these identified factors with blockchain technology features and information quality dimensions, aiming to evaluate blockchain’s potential in managing quality handover information.

Findings

The study findings suggest that blockchain technology offers advantages but has limitations in addressing all the identified quality issues of managing handover information. Due to the lack of an automated process and file-based information exchange, updating handover information still requires an error-prone manual process, leading to potential information loss. Additionally, no solutions are available for encoding drawings for updates and validation.

Originality/value

This study proposes a framework integrating blockchain to enhance the information management process and improve handover information quality.

Details

Built Environment Project and Asset Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 31 January 2024

Abdulrazaq Kayode AbdulKareem, Kazeem Adebayo Oladimeji, Abdulrasaq Ajadi Ishola, Muhammed Lawan Bello, Abubakar Yaru Umar and Abdulhakeem Adejumo

This study examines the adoption of information and communication technologies (ICT) for e-recruitment and its impacts on public value outcomes.

Abstract

Purpose

This study examines the adoption of information and communication technologies (ICT) for e-recruitment and its impacts on public value outcomes.

Design/methodology/approach

A survey was conducted with 213 public sector employees in the federal civil service using a questionnaire to test a conceptual model integrating the Technology Acceptance Model, Media Richness Theory and Public Value Theory using PLS-SEM analysis.

Findings

Results validate significant positive relationships between ICT adoption, social media use for e-recruitment and public value creation. Internet self-efficacy positively moderates public value outcomes.

Research limitations/implications

While this study makes valuable contributions, avenues remain to further expand generalizability, strengthen validity and incorporate additional institutional factors in the framework.

Practical implications

The study provides insights to guide policies and interventions aimed at improving ICT adoption success and public value gains from e-government investments in developing countries.

Originality/value

The research makes key contributions by operationalizing and empirically assessing the public value impacts of e-government innovations and examining adoption issues in an understudied developing country context.

Details

International Journal of Public Sector Management, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 13 November 2023

Anh Thi Kim Vu, Ngoc Thi Bui and Du Thi Tran

This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of…

Abstract

Purpose

This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.

Design/methodology/approach

Quantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.

Findings

Research results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

Originality/value

The study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

Details

Asian Review of Accounting, vol. 32 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

1 – 10 of over 2000