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Open Access
Article
Publication date: 4 August 2021

Kenneth Mølbjerg Jørgensen, Anete Mikkala Camille Strand, Julia Hayden, Mogens Sparre and Jens Larsen

In accordance with Latour, this paper aims to respond to the call for a “down-to-earth” post-learning organization approach to sustainability, which is critical of Senge’s…

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Abstract

Purpose

In accordance with Latour, this paper aims to respond to the call for a “down-to-earth” post-learning organization approach to sustainability, which is critical of Senge’s conception of learning organization (LO).

Design/methodology/approach

“Gaia storytelling” is used to define a LO that is “down-to-earth”.

Findings

Gaia is understood through the notion of a critical zone, which foregrounds the local and differentiated terrestrial conditions in which life on Earth is embedded.

Practical implications

Gaia storytelling implies perceiving LO as a network of storytelling practices enacted and told by unique creative citizens. Such an organization sustains and grows through several entangled storytelling cycles that allow Gaia to shape learning.

Social implications

The article distinguishes five different storytelling cycles as a way to explore how the Gaia theater cycle connects to other cycles. The four other cycles are: Gaia thinking, explorative, creative and Gaia truth-telling.

Originality/value

A Gaian LO is a new beginning for LO.

Details

The Learning Organization, vol. 28 no. 5
Type: Research Article
ISSN: 0969-6474

Keywords

Open Access
Article
Publication date: 1 August 2020

Jill Atkins and Warren Maroun

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…

3273

Abstract

Purpose

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

Design/methodology/approach

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

Findings

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

Research limitations/implications

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

Practical implications

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

Originality/value

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 31 December 2009

Chang-Yeoul Choi and Joo-Young Lee

Since the declaration of reform and market opening from China in 1990, China has drawn much attention from the world thanks to its rapid economic growth and its emergence as the…

Abstract

Since the declaration of reform and market opening from China in 1990, China has drawn much attention from the world thanks to its rapid economic growth and its emergence as the world's major consumer market and the center of the global economy. Moreover, it established the new trade order, making East Asia the center of the new trade trend as it becomes a manufactural and sales stronghold of multinational companies. The Chinese distribution market is expected to show a high growth rate by 2010 and it draws attention as a new business sector which can bring huge profits. However, advancement of the Chinese distribution industry now faces systemic problems and research on such problems is insufficient. Therefore, in this study we will conduct SWOT analysis based on previous studies on the Chinese distribution industry and use it as a ground to propose strategic solutions for development.

Details

Journal of International Logistics and Trade, vol. 7 no. 2
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 5 February 2024

Vladislav Valentinov and Constantine Iliopoulos

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn…

Abstract

Purpose

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn much inspiration from transaction cost economics but have not paid explicit attention to the centrality of the idea of adaptation in this literature. This study aims to address this gap.

Design/methodology/approach

The authors develop a novel conceptual framework applying the distinction between the two types of economic adaptation to stakeholder theory.

Findings

The authors argue that the idea of cooperative adaptation is particularly useful for describing the firm’s collaboration with primary stakeholders in the joint value creation process. In contrast, autonomous adaptation is more relevant for firms interacting with secondary stakeholders who are not directly engaged in joint value creation and may not have formal contractual relationships with the firm. Accordingly, cooperative adaptation can be seen as vital for resolving team production problems affecting joint value creation, whereas autonomous adaptation addresses how the firm maintains legitimacy within the larger stakeholder environment.

Originality/value

Similar to its significance for transaction cost economics, the distinction between the two types of adaptation equips stakeholder theory with a new systematic understanding of a potentially broad spectrum of firm–stakeholder collaboration forms.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Rights and duties are involved in every area of business and markets, and society and governments. Most often, rights and duties involve serious ethical and moral issues of…

Abstract

Executive Summary

Rights and duties are involved in every area of business and markets, and society and governments. Most often, rights and duties involve serious ethical and moral issues of conflict. A good theory of the ethics of rights and duties, obligations, and responsibilities will empower us to understand the impact of our actions on various stakeholders. Additionally, a deep understanding of rights and duties could help us to analyze better the impact of our executive actions on various stakeholders and, in particular, to fathom the damaging effects of rights and duties violated by the man-made current financial crisis when seen from an ethical and moral point of view. Our coverage on the ethics of corporate rights and duties will comprise of two parts: Part 1: The Nature of Corporate Business Rights and Duties, and Part 2: Respecting Corporate Rights and Duties. The chapter will feature Newcomb Wellesley Hohfeld’s framework of legal interests such as claims, privileges, power, and immunity and its various applications to contemporary market and corporate executive situations. We illustrate the theory of rights and duties using several cases from the current turbulent markets.

Details

Corporate Ethics for Turbulent Markets
Type: Book
ISBN: 978-1-78756-192-2

Open Access
Article
Publication date: 23 August 2022

Jenny Karlsson and Per Skålén

This paper explores how actors engage in the situated learning of resource integration (RI) within value cocreation practices (VCPs). VCPs are collectively shared and organized…

Abstract

Purpose

This paper explores how actors engage in the situated learning of resource integration (RI) within value cocreation practices (VCPs). VCPs are collectively shared and organized routine activities that actors perform to cocreate value.

Design/methodology/approach

This paper draws on a qualitative study of how successful music actors engage in VCPs and learn RI. Interviews and observations were used to collect data that were analyzed by drawing on the Gioia methodology.

Findings

The findings illuminate the types of VCPs actors engage in to learn RI, the ways in which actors learn RI by engaging in VCPs, and how social contexts condition actors' learning of RI.

Research limitations/implications

This paper offers a framework for understanding actors' situated learning of RI by engaging in VCPs. It illuminates the VCPs that actors engage in to learn RI, how actors advance from peripheral to core participation through their learning, the ways in which actors learn RI by engaging in VCPs, and how social contexts condition actors' situated learning of RI. Implications for the scarce prior research on how actors learn RI are presented.

Practical implications

To contribute to innovative solutions and sustainable growth, managers and policymakers need to offer actors opportunities to learn and make space for actors with competencies that may be important and needed in future VCPs.

Originality/value

In focusing on how actors learn RI by engaging in VCPs, this study draws on theories of communities of practices and situated learning, as well as practice theoretical service research.

Details

Journal of Service Theory and Practice, vol. 32 no. 7
Type: Research Article
ISSN: 2055-6225

Keywords

Open Access
Article
Publication date: 29 December 2023

Kiia Aurora Einola, Laura Remes and Kenneth Dooley

This study aims to explore an emerging collection of smart building technologies, known as smart workplace solutions (SWS), in the context of facilities management (FM).

Abstract

Purpose

This study aims to explore an emerging collection of smart building technologies, known as smart workplace solutions (SWS), in the context of facilities management (FM).

Design/methodology/approach

This study is based on semi-structured interviews with facility managers in Finland, Norway and Sweden who have deployed SWSs in their organizations. SWS features, based on empirical data from a previous study, were also used to further analyse the interviews.

Findings

It analyses the benefits that SWSs bring from the facility management point of view. It is clear that the impetus for change and for deploying SWS in the context of FM is primarily driven by cost savings related to reductions in office space.

Research limitations/implications

This research has been conducted with a focus on office buildings only. However, other building types can learn from the benefits that facility managers receive in the area of user-centred smart buildings.

Practical implications

SWSs are often seen as employee experience solutions that are only related to “soft” elements such as collaboration, innovation and learning. Understanding the FM business case can help make a more practical case for their deployment.

Originality/value

SWSs are an emerging area, and this study has collected data from facility managers who use them daily.

Details

Facilities , vol. 42 no. 15/16
Type: Research Article
ISSN: 0263-2772

Keywords

Open Access
Article
Publication date: 14 April 2023

Kenneth Appiah-Nimo, Amukelani Muthambi and Richard Devey

South Africa is the leading market for luxury goods in Africa – a fact evident from the statistics on luxury retail and the expanding footprint of international and local luxury…

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Abstract

Purpose

South Africa is the leading market for luxury goods in Africa – a fact evident from the statistics on luxury retail and the expanding footprint of international and local luxury brands. In a market that is dominated by prominent international brands, indigenous South African brands are seldom the subject of empirical research. This study addresses this gap by analysing the consumer-based brand equity (CBBE) of South African luxury fashion brands and its outcomes on the purchase/repurchase intention of consumers of South African luxury fashion brands.

Design/methodology/approach

The study adopted quantitative research methods and utilized survey questionnaires to acquire data from 130 respondents. Structural equation modelling was used in testing the proposed alternative hypotheses.

Findings

The study affirmed the relevance of Aaker's (1991) CBBE model for luxury goods in the emerging economy of South Africa. It established perceived quality and behavioural loyalty as significant predictors of brand equity while affirming the prevalence of hedonism and behavioural loyalty in South Africa's luxury fashion market.

Research limitations/implications

The small sample size and the limited geographic scope of the study had a significant adverse impact on the broad application of the study's outcome. Furthermore, Aaker's (1991) CBBE model, while adequate, may have diminished the probability of a nuanced outcome.

Originality/value

This study advances the frontiers of interdisciplinary research by applying the marketing framework of CBBE to fashion studies in South Africa. The validated measurement scale, which emphasises the relevance of hedonism and behavioural loyalty in South Africa, may be useful for a similar study on luxury fashion brands in other emerging economies.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

Open Access
Article
Publication date: 31 December 2011

Shaif Jarallah and Yoshio Kanazaki

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from…

Abstract

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

Details

Journal of International Logistics and Trade, vol. 9 no. 2
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 9 May 2023

Mi Lin, Ana Pereira Roders, Ivan Nevzgodin and Wessel de Jonge

Even if there is a wealth of research highlighting the key role of values and cultural significance for heritage management and, defining specific interventions on built heritage…

Abstract

Purpose

Even if there is a wealth of research highlighting the key role of values and cultural significance for heritage management and, defining specific interventions on built heritage, seldom the relation to their leading values and values hierarchy have been researched. How do values and interventions relate? What values trigger most and least interventions on heritage? How do these values relate and characterize interventions? And what are the values hierarchy that make the interventions on built heritage differ?

Design/methodology/approach

This paper conducts a systematic content analysis of 69 international doctrinal documents – mainly adopted by Council of Europe, UNESCO, and ICOMOS, during 1877 and 2021. The main aim is to reveal and compare the intervention concepts and their definitions, in relation to values. The intensity of the relationship between intervention concepts and values is determined based on the frequency of mentioned values per intervention.

Findings

There were three key findings. First, historic, social, and aesthetical values were the most referenced values in international doctrinal documents. Second, while intervention concepts revealed similar definitions and shared common leading values, their secondary values and values hierarchy, e.g. aesthetical or social values, are the ones influencing the variation on their definitions. Third, certain values show contradictory roles in the same intervention concepts from different documents, e.g. political and age values.

Originality/value

This paper explores a novel comparison between different interventions concepts and definitions, and the role of values. The results can contribute to support further research and practice on clarifying the identified differences.

Details

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

Keywords

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