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1 – 10 of 21Corina Joseph, Mariam Rahmat, Sharifah Norzehan Syed Yusuf, Jennifer Tunga Janang and Nero Madi
This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism…
Abstract
Purpose
This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism perspectives.
Design/methodology/approach
This paper reports an inclusive examination of international and national guidelines in relation to the code of ethics and ethical values in making the disclosure.
Findings
The final 10 categories and 40 items under review have been developed in an instrument, the proposed EVDi, for measuring the commitment undertaken by companies in communicating ethical values information to stakeholders.
Research limitations/implications
The EVDi may fulfil the function of good governance to inculcate ethical work culture throughout companies.
Social implications
Effective ethical values in communication may reduce the likelihood of illegal activities and cost of acting unethically in organisations.
Originality/value
The value of this paper is its approach of using the isomorphism concept from the institutional theory to address the SDG 16 by developing the EVDi. The new index incorporates core elements of moral values adapted mainly from the professional bodies that regulate the accounting profession and other related organisations. The index is an initiative used to measure companies' commitment to promoting ethical values through disclosure. The efforts to measure the level of commitment supporting the SDG 16 promote effective, accountable and transparent institutions at all levels.
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Mark Govers, Rachel Gifford, Daan Westra and Ingrid Mur-Veeman
Organizational change is a key mechanism to ensure the sustainability of healthcare systems. However, healthcare organizations are persistently difficult to change, and literature…
Abstract
Organizational change is a key mechanism to ensure the sustainability of healthcare systems. However, healthcare organizations are persistently difficult to change, and literature is riddled with examples of failed change endeavors. In this chapter, we attempt to unravel the underlying causes for failed organizational change. We distinguish three types of change with different levels of depth that require different change approaches. Transformations are the deepest forms of change where beliefs and principles need to be modified to successfully influence routines. Renewals are deep forms of change where principles need to be modified to successfully influence routines. Improvements are shallow forms of change where only modifications at the level of routines are needed. Using deoxyribonucleic acid (DNA) as our metaphor, we propose a theory of “organizational DNA” to understand organizations and these three types of organizational changes. We posit that organizations are made up of a double helix consisting of a so-called “social string,” which contains the “soft” interaction or communication among the organization's members, and a so-called “technical string,” which contains “hard” organizational aspects such as structure and technology. Ladders of organizational nucleotides (i.e., Routines, Principles, and Beliefs) connect this double helix in various combinations. Together, the double helix and accompanying nucleotides make up the DNA of an organization. Without knowledge of the architecture of organizational DNA and whether a change addresses beliefs, principles, and/or routines, we believe that organizational change is constrained and based on luck rather than change management expertise. Following this metaphor, we show that organizational change fails when it attempts to change one part of the DNA (e.g., routines) in a way that renders it incompatible with the connecting components (e.g., principles and beliefs). We discuss how the theory can be applied in practice using an exemplar case.
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Jennifer Jewer, Kam Jugdev and Mohammad Farshad Amini
This paper aims to understand the challenges of managing projects in hybrid organizations. The authors explore how organizations with persistent competing institutional logics…
Abstract
Purpose
This paper aims to understand the challenges of managing projects in hybrid organizations. The authors explore how organizations with persistent competing institutional logics strive to balance competing priorities, and the authors craft a research agenda to examine the capabilities to manage projects in hybrid organizations.
Design/methodology/approach
The authors focus on the social enterprise hybrid organizational form to study how such organizations manage persistent competing social and economic logics. The authors review the project management and social enterprise literature to generate new insights and suggest future research directions for theory development for project management.
Findings
The understanding of the influences of the institutional context on the management of projects is still quite limited. The authors propose that project managers need adaptive capabilities to address how the dual logics, and their corresponding different expectations, can be flexibly combined. The objective is not to reduce the complexity due to the different logics, which is the focus of much of the literature on institutional complexity. Instead, the focus is on how to incorporate dual logics into a successfully blended hybrid organization.
Originality/value
There is a dearth of literature about how projects are successfully managed in hybrid organizations with persistent competing institutional logics, like social enterprises, and important questions remain to be answered. This paper offers new insights on the capabilities required to flexibly combine dual logics that would generally compete and create conflict on projects in hybrid organizations.
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Mahender Singh Kaswan, Rajeev Rathi, Jiju Antony, Jennifer Cross, Jose Arturo Garza-Reyes, Mahipal Singh, Inder Preet Singh and Michael Sony
The coronavirus (COVID-19) pandemic has led to a surge in demand for health-care facilities, medicines, vaccines and other health-care items. The purpose of this study is to…
Abstract
Purpose
The coronavirus (COVID-19) pandemic has led to a surge in demand for health-care facilities, medicines, vaccines and other health-care items. The purpose of this study is to investigate different facets of integrated Green Lean Six Sigma and Industry 4.0 approach in the context of COVID-19 for better healthcare management. Integrating Green Lean Six Sigma (GLSS) and Industry 4.0 (I4.0) has the potential to meet the modern demand of health-care units and also leads to improving the quality of inpatient care with better safety, hygiene and real-time diagnoses. A systematic review has been conducted to determine the tools/techniques, challenges, application areas and potential benefits for the adoption of an integrated GLSS-I4.0 approach within health-care facilities from the perspective of COVID management. Further, a conceptual framework of integrated GLSS-I4.0 has been proposed for better COVID management.
Design/methodology/approach
To conduct the literature review, the authors used the preferred reporting items for systematic reviews and meta-analysis and covers relevant papers from the arrival of COVID-19. Based on the systematic understanding of the different facets of the integrated GLSS-I4.0 approach and through insights of experts (academicians and health-care personnel), a conceptual framework is proposed to combat COVID-19 for better detection, prevention and cure.
Findings
The systematic review presented here provides different avenues to comprehend the different facets of the integrated GLSS-I4.0 approach in different areas of COVID health-care management. In this study, the proposed framework reveals that the Internet of Things, big data and artificial intelligence are the major constituents of I4.0 technologies that lead to better COVID management. Moreover, integration of I4.0 with GLSS aids during different stages of the COVID management, right from diagnosis, manufacture of items and inpatient and outpatient care of the affected person.
Practical implications
This study provides a significant knowledge database to the practitioners by understanding different tools and techniques of an integrated approach for better COVID management. Moreover, the proposed framework aids to grab day-to-day information from the affected people and ensures reduced hospital stay with better space utilization and the creation of a healthy environment around the patient. This inclusive implementation of the proposed framework will enhance knowledge base in medical areas and provides different novel prospects to combat other medical urgencies.
Originality/value
To the best of the authors’ knowledge, this study is the first of its kind to review different facets of the integrated GLSS-I4.0 approach with a view of the COVID health-care perspective and provides a conceptual framework.
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At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public…
Abstract
At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.
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Jennifer Cross, Madina Joshi and Paula Jensen
This study aims to develop and implement an initial framework for assessing progress in lean implementation within an higher education institution (HEI). It includes developing…
Abstract
Purpose
This study aims to develop and implement an initial framework for assessing progress in lean implementation within an higher education institution (HEI). It includes developing preliminary findings regarding the impacts of lean implementation in the HEI case organization and comparing outcomes from this assessment to outcomes from other published sources.
Design/methodology/approach
Existing literature on lean, particularly in an HEI context, was used to develop a preliminary lean assessment framework for HEIs. Quality and continuous improvement literature were also compared to the proposed assessment framework to further validate the approach. This assessment framework was then utilized to evaluate lean implementation at a large public university (LPU) in the U.S.
Findings
The paper presents the framework as well as the major findings from the Large Public University (LPU)’s assessment. The assessment findings are further compared to other HEI quality measures and lean assessments done in other industries. Overall, the findings suggest that the assessment framework provides valuable insight to HEI organizations implementing lean.
Originality/value
The research intends to support lean assessment standardization efforts by proposing a preliminary lean assessment framework for the HEI, grounded in research trends, research findings, identified gaps in the research, and case study outcomes. To the research team's knowledge, this is the first lean assessment framework proposed for HEIs and also contributes to research gaps related to service industry frameworks and those containing both practices and outcomes. The framework can be used by other researchers as a foundation for additional conceptual and empirical developments on the topic and by researchers and practitioners seeking to understand and assess lean implementation progress in the HEI.
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Zachary Wahl-Alexander, Jennifer Jacobs, Christopher M. Hill and Gabrielle Bennett
The purpose of this study was to examine the impact of a sport-leadership program on minority incarcerated young adults’ health-related fitness markers.
Abstract
Purpose
The purpose of this study was to examine the impact of a sport-leadership program on minority incarcerated young adults’ health-related fitness markers.
Design/methodology/approach
This study occurred at an all-male juvenile detention center. A total of 41 participants in this study were obtained from a sample of 103 incarcerated young adults. Data collection entailed body mass index (BMI) evaluation, cardiovascular endurance tests and 1-min pushups and situps at two different time periods (before and after three months). A 2 × 2 mixed factorial analysis of variances was used to test for differences among the within subjects’ factors (time [pre × post]) and between subjects’ factors (groups [flex × control]) for the above-mentioned dependent variables.
Findings
Over the course of three consecutive months of engagement, preliminary indications demonstrated participants had a slight reduction in BMI and significant increases in cardiovascular endurance and muscle strength. Contrarily, during this same time period, non-participating young adults exhibited significant increases in BMI and decreases in cardiovascular endurance and muscle strength.
Originality/value
Integration of sport-leadership programs is generally not free but can be a low-cost alternative for combatting many issues surrounding physical activity, weight gain and recreational time for those incarcerated.
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Chunyan Lu, Aarren Minneyfield, Min Jia, Jun Lu, Yan Zheng, Jingying Huo, Ningyi Wang, Yihua Wu and Jennifer Brantley
The purpose of this paper is to explore more agile and effective learning processes that help identify potentially high-performing staff during workplace training.
Abstract
Purpose
The purpose of this paper is to explore more agile and effective learning processes that help identify potentially high-performing staff during workplace training.
Design/methodology/approach
To test the efficacy of the learning-oriented assessment (LOA) process in workplace training, a pharmaceutical sales organization implemented an online training over three months that was modeled with the LOA process. During work hours, employees within the organization took two tests (one before and after training) as well as participated in training with essential work-related content, where they were given problem sets and scenarios to complete that would vary based on their responses. Their assessment scores, formative learning behaviors and quarterly revenue were recorded to determine the effects of the training.
Findings
The outcome of this study supported the theory that the LOA model would facilitate the acquisition and application of knowledge differentially between employees of the organization, and this knowledge would serve to improve the performance of the employees to the extent that it increased revenue.
Research limitations/implications
This study was a field experiment that did not allow for the control of possible confounds. However, the real-world real people outcomes provide novel insights on best practices in workplace training.
Practical implications
The findings of this study showed the short-term effectiveness of the LOA process in professional knowledge acquisition and application in relevant skills that increase organizational revenue.
Originality/value
This study provides an applied understanding on the applicability of the LOA process in workplace learning and training which has not been previously investigated.
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Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…
Abstract
Purpose
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.
Design/methodology/approach
The study undertakes a structured literature review of 179 articles published from 1999 to 2023.
Findings
The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.
Practical implications
Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.
Social implications
The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.
Originality/value
The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.
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Jennifer Kunz, Johanna Oltmann and Felix Weinhart
The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…
Abstract
Purpose
The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.
Design/methodology/approach
The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.
Findings
We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.
Originality/value
The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.
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