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Integrated Case Study, Advanced Management Accounting, Environmental Management Accounting (EMA), Human Resource Management.

This case is designed for undergraduate students in accounting, business or human resource management programmes.

The case is about Irfan, a former Production Manager in Omicron, a small and medium-sized enterprise in Selangor, Malaysia, manufacturing automotive metal parts. Irfan is truly enthusiastic for environmental and cost-reduction tools and wishes to pursue it further to his best possible. The case presents Irfan facing the dilemma of how to align his passion for these tools to his future career choice. He is faced with three options – to remain in Omicron, to accept a job offer in another company or to establish his own consultancy firm. The case highlights the heavy involvement of Irfan in the implementation of a new environmental tool, Material Flow Cost Accounting (MFCA) in Omicron, and all the tasks, activities, benefits and challenges encountered. Being at the ground with the implementation and outputs achieved, Irfan is excited about MFCA and wants to continue with it, due to the rich and valuable experience gained from its implementation and its potential for future savings. However, he does not seem to observe a similar excitement among the higher management. The case details an example of the implementation of MFCA for one of Omicron’s products and other relevant information that could serve as a guidance to any future implementation either in Omicron, the new company or even his own company. The case also provides details about Omicron and how Irfan regard Omicron as his second family to hint a strong pulling factor for Irfan to remain in Omicron, hence providing the extra weight on the dilemma he faces.

In the process of assessing a career choice dilemma for a middle-level manager, students are expected to analyse the three career options available to this middle manager, whose dilemma also relates to his passion of pursuing environment-related and cost-reduction tools. Where the environment is concerned, some parties need extra persuasion to pursue it and this also triggers the middle-manager’s dilemma. This case is intended to provide a tool to enable students to review and discuss matters, such as overcoming obstacles of pursuing environmental-related initiatives and progressing a mid-life career that provides self-fulfilment financially, emotionally and mentally. Among the theories and concepts referred include diffusion of innovations theory, EMA concepts and Hofstede’s cultural dimensions.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance.

The purpose of this study is twofold: to investigate the role of big data in firms’ co-knowledge and value creation and to understand the underlying drivers behind value creation through big data in the oil and gas industry by underscoring the role of firms’ capabilities, trends and challenges.

Following an inductive approach, semi-structured interviews were conducted with senior managers and analysts working in oil and gas companies across eight countries. The data collected from these key informants were then analysed using the qualitative data analysis software ATLAS.ti.

Value creation through big data is an important factor for enhancing performance. It has a positive impact on both tangible (organisational performance) and intangible (societal) aspects depending on the context. Oil and gas companies understand the importance of big data to creating value in their operations. However, implementing and using big data has been problematic. In this study, a framework was developed to show that factors such as the shortage of data experts, poor data quality, the risk of cyber-attacks and unsupportive organisational cultures impede its implementation and utilisation.

The findings from this study have implications for managers and executives implementing big data and creating value across various data-intensive industries. The research findings, are contextual, however, and should be applied cautiously.

This study contributes to the value creation literature in the big data context. The findings identify the key areas to be considered for the effective implementation and utilisation of big data in the oil and gas sector. This study addresses a broad but under-explored issue (i.e. knowledge creation from big data and its implementation) and strengthens the academic debate within this research stream.

Drawing on organizational learning and dynamic capabilities literature, this study aims to explore how suppliers from traditional emerging economies (STEE) can acquire, assimilate and use new knowledge essential for the development of production and marketing capabilities. These capabilities then facilitate suppliers in climbing the value chain from B-to-B to B-to-C.

The study adopted a longitudinal and multiple case study design to examine the practices of suppliers operating in a traditional emerging economy setting. This study selected Pakistan textile industry as an empirical setting, which is a predominantly supplier market for global buyers. Data sources entail semi-structured interviews with top executives and senior-level managers in four case firms and secondary data obtained from diverse sources.

The study identified transitionary phases of capabilities development that are facilitated by boundary-spanning knowledge acquisition and transformation in a dynamic manner. These capabilities are essential for a supplier’s entry into downstream international markets (i.e. launching its own products/brands in the end consumers’ market).

The findings could help managers in STEEs to understand the strategic importance of supply chain ties in their learning and capabilities development. It also provides strategic insights on what, how and why involved parties do engage over an extended period of time. Moreover, the findings of this study could help other firms to know and adopt the right type of technology(s) and systems that can help them reduce the technological gap in producing and marketing market-winning products.

This study advances the recent academic discussion that focusses on learning by supplying and the value-chain movement of suppliers (i.e. B-to-C) from their B-to-B engagements. The findings identified the vital and beneficial role of long-term relationships with global value chain partners in learning and capabilities development that led to value creation in the traditional emerging economy.

This paper aims to identify the key patronage factors that encouraged the public for investment in the Modaraba scam – a Ponzi scheme perpetrated in Pakistan with a whim of Sharīʿah-compliant business and intermediation of religious clerics.

In a qualitative research, semi-structured interviews were conducted with the investors of the scam followed by thematic analysis to conclude on the subject matter.

The results reveal numerous stimuli, thematically categorized as the monetary stimulus, religiosity stimulus and lubricants, which mobilized investment towards the scam. In general, a lucrative rate of return on investment and personality of the agents, being religious clerics, were the two prominent reasons, which convinced unanimously all investors. In particular, the religiosity stimulus (agents’ personality and Sharīʿah-compliant business) was a novel and eye-catching slogan of the scheme.

Keeping in view the amount of scam and number of victims, this research is a robust attempt to conclude on the determinants of investment decision in the Modaraba scam.

Socioemotional wealth (SEW) has emerged as the most differentiating aspect in family firms and has become the focal issue in family firm decision making. Family firms have to face the jeopardy of financial gains and socioemotional. The purpose of this paper is to investigate the different dimensions of SEW in developing the firm as corporate entrepreneurial and which dimensions engage stakeholders.

The authors designed a survey questionnaire to obtain primary data for the study using purposive sampling method. The study conducted on the family firm using the questionnaire to investigate for corporate entrepreneurship (CE), and stakeholder engagement (SE) depended on family control and influence, family identity, binding social ties, emotional attachment and renewal of family bonds.

The study identified different SEW factors affecting CE and SE. The authors found that binding social ties and renewal of family bonds has a statistically significant impact on SE, whereas family identity and social ties have a statistically significant impact on CE.

The authors receive data from the CEOs with low response rate and expected to have better results with more observations. The same study been conducted in different parts of the world may give different results and a cultural bias may restrict the findings.

From the research, family firms can take twofold benefits. In short term, a family firm with better SE can generate satisfied employees with lesser turnover intentions. For long-term objectives with respect to CE, a firm can get a result in terms of market innovations through for better firm’s performance.

Since her inception, Pakistan has emerged as a society of commodity traders and technology importers. This society can easily generate an import-driven business. Nonetheless this import-driven economy always remains under great economic distress due to limited potential for actual innovations and market disruptions. The family businesses of any emerging market like Pakistan need to learn CE and SE while safeguarding social-emotional wealth, thereby being successful as firm to become export-driven economy at large.

The study identifies different SEW factors that help in developing a firm as corporate entrepreneurial and stakeholder’s engagement. Findings of the study are valuable for managing the family firms in developing economies where the family structures are very vibrant and businesses have a clear dependency on family formations.

There is increased social discussion of the emerging issues of opioid use, health and well-being of young adults within contemporary Asian society. The purpose of this study is to contribute new knowledge of opioid-using young adults through ethnographic perspectives of the five main cultures of Pakistan. Furthermore, it tried to explore the values of opioid users.

It is a qualitative study. Semi-structured interview and observation techniques were used to gain the participants’ information, in a non-judgmental environment. Observation and life focus history interview methodology were used for data collection. The sample consisted of 18 male opioid users (approximately three from each area including: Punjab, Khyber Pakhtoon Khah, Balochistan, Sindh, Gilgit Baltistan and Azad Jammu and Kashmir). An interview script was used in interviews after written informed consent. After the detailed interview and observation of non-verbal behaviours, the researchers analysed the data by using the content analysis of qualitative method.

The result showed that poor relationships, conflicts over property, lack of social support and family problems increased with the use of opioids by individuals. The individual’s mental health, such as hopelessness, curiosity, mistrust and lack of interest in social activities, was the major cause of opioid addiction. Moreover, peer influences and friends may also have played contributing roles in opioids use among men.

The current study added to the understanding of the relationship of different environmental, behavioural and social factors involved in developing opioid use among young individuals. The homogeneity of the sample may have weakened the generalisability of the findings of the study as all participants in the study were male.

Clinicians and allied professionals have shown a great interest in early intervention with opioid users. At the same time, there is a lack of qualitative studies exploring the lived experiences of young opioid users. That is why this study was done, to empower counsellors.

Opioids, including heroin, have strong addictive tendencies. They are easily available, particularly in unplanned urban areas of Pakistan. The present study tried to understand the lived experiences and beliefs of opioid users belonging to different cultures of Pakistan.

At the same time, there is a lack of qualitative studies exploring the lived experiences of adult opioid users. Therefore, this study presented 18 interview-based facts from the opioid users belonging to different areas of Pakistan residing in capital of Pakistan. The content of these vignettes was examined in the context of an ethnographic perspective, as it has a strong connection and contribution to drug abuse.

This study aims to examine the asymmetric effects of energy efficiency on employment in India. Instead of relying on partial factor energy efficiency measures, this study uses a total factor energy efficiency (TFE) measure to estimate sector-specific energy efficiency for empirical investigation.

Multi-sectoral panel data for India from 2000 to 2014 are considered for empirical estimation. The sector-specific energy efficiency estimates (using the TFE measure) are estimated in the initial stage using the stochastic frontier approach (SFA). Then the asymmetric effect of energy efficiency on employment is investigated by using a non-linear panel autoregressive distributed lag model.

The estimates of energy efficiency display that there is not much significant change in the trend of average energy efficiency over the period. The negative and statistically significant value of the error-correction term confirms the existence of asymmetric cointegrating relationship between energy efficiency and employment in India. Moreover, in the empirical findings, the positive and negative shocks in energy efficiency provide a long-run asymmetric and short-run symmetric effect on employment in India.

Rather than depending on the absolute measure of energy efficiency (energy to output ratio), this study estimates the sector-specific energy efficiency for India using panel SFA, which provides a relative measure of energy efficiency. Moreover, to the best of the authors’ knowledge, it is the first empirical study investigating the asymmetric impact of energy efficiency on employment at an aggregate level in developing countries like India. By contrast, previous studies have either concentrated on the symmetric effect of energy efficiency on employment or primarily restricted to developed countries.

Service–sales ambidexterity (SSA) offers sales managers crucial information about dealing with customer service failures through an effective management control system. This study aims to scrutinize the relationships among SSA, salesforce control system, salesperson’s role stressors and service recovery performance (SRP) in the business-to-business (B2B) context.

An analysis is conducted based on survey data collected from 586 B2B sales employees participating in an extensive survey. Structural equation modeling is used to analyze the proposed hypotheses.

Empirical findings suggest that behavior-based control harms SSA. On the other hand, outcome-based control has a positive impact on SSA. The research outcomes further disclose that SSA positively impacts salesperson role conflict and emotional fatigue, whereas emotional fatigue negatively impacts SRP. Salesperson resilience notably moderates the association between SSA and emotional fatigue.

The study addresses there is a dearth of research on SSA applying the sales management control system. When studying about ambidexterity in sales context, many supervisory styles have been explored; however, to the best of the authors’ knowledge, this is the first systematic attempt to understand how sales management control systems play a role in SSA.

The purpose of this study is to highlight the threats related to the utilization of synthetic fibers. Volatile organic compounds, particulates and acid gases are released during the production of polyester and other synthetic textiles. Polyester is problematic solid waste material as it takes centuries to break down and hence causes microplastic pollution. Biodegradable synthetic solutions for the replacement of polyester are a sustainable business marketing these days. The naNia fiber is the breakthrough product and it is claimed a biodegradable, compostable and toxin-free polymer.

In this research, fabric constructed of naNia fiber was dyed with the extract of naturally occurring Lawsonia inermis (henna) plant leaves. The henna dye was extracted in water and ethanol using different methods, and the better extract was selected by the evaluation of ultraviolet-visible spectroscopy and phytochemical analysis. Henna with ethanol extract showed more desirable results hence it was selected to dye naNia fabric. To improve dyeability, premordanting, simultaneous mordanting and postmordanting were done using chitosan, fresh lemon extract and tannic acid, respectively. The dyed fabric samples were subjected to color strength analysis and multiple colorfastness tests.

The colorfastness test has shown good to excellent results. Scanning electron microscope analysis had also shown the attachment of dye molecules to the filaments. This study revealed that henna dye is appropriate to color naNia fiber even without the aid of a mordant.

For the first time, toxicant-free, biodegradable polyester (naNia) is successfully dyed with sustainable and naturally available dyes and mordants.

This paper aims to address the flow of Sisko nanofluid by an unsteady curved surface. Non-uniform heat source/sink is considered for heat transfer analysis.

Numerical solutions are constructed using bvp4c procedure.

Pressure profile inside boundary region is increased when A and K are enhanced.

No such analysis is yet presented.