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1 – 10 of 446Sichu Xiong, Antony Paulraj, Jing Dai and Chandra Ade Irawan
Firms are increasingly digitalizing their business processes and expanding them into digital platforms, which are believed to generate digital and relational resources that can…
Abstract
Purpose
Firms are increasingly digitalizing their business processes and expanding them into digital platforms, which are believed to generate digital and relational resources that can facilitate and deliver innovations for firms. Instead of focusing on the extent of digital integration capability (DI), this paper seeks to empirically evaluate whether the DI asymmetry between the buyer and supplier firms influences bilateral information sharing and the buyer’s product innovation. We also examine the moderating effects of firms’ external (environmental dynamism) and internal (innovative climate) environments on these relationships.
Design/methodology/approach
Primary and secondary archival data on 180 buyer-supplier Chinese dyadic relationships were collected and analyzed using multiple linear regression models. Additionally, the Process macro was used to shed a nuanced light on the moderation effects of environmental dynamism and innovative climate.
Findings
The results show that DI asymmetry negatively impacts buyer firms’ product innovation through decreased information sharing. Environmental dynamism weakens the negative relationship between DI asymmetry and information sharing. Meanwhile, the innovative climate negatively moderates the relationship between information sharing and product innovation.
Originality/value
This study adds knowledge to the literature regarding the dark side of “one-sided digitalization.” By exploring the influences of unbalanced DI in buyer-supplier relationships, this study yields essential theoretical and managerial implications for product innovation success in a digital era.
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Assunta Di Vaio, Anum Zaffar and Meghna Chhabra
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can…
Abstract
Purpose
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.
Design/methodology/approach
As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.
Findings
The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.
Originality/value
The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.
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Aleksandra Dzenopoljac, Vladimir Dzenopoljac, Shahnawaz Muhammed, Oualid Abidi and Sascha Kraus
This study aims to examine how knowledge sharing contributes to organizations’ ambidexterity, their overall performance and the role of knowledge quality in this relationship…
Abstract
Purpose
This study aims to examine how knowledge sharing contributes to organizations’ ambidexterity, their overall performance and the role of knowledge quality in this relationship. Knowledge sharing is conceptualized based on tacit and explicit dimensions, and ambidexterity is viewed as comprising exploitative and explorative capabilities.
Design/methodology/approach
This study uses a cross-sectional survey-based research design and structural equation modeling to test the proposed model of knowledge sharing and knowledge quality in organizational ambidexterity and the related hypotheses.
Findings
The results indicate that tacit knowledge sharing has a significant, direct impact on the exploitative and explorative capabilities of the organization and indirectly impacts both dimensions of ambidexterity (i.e. exploitative and explorative) through knowledge quality. In contrast, explicit knowledge sharing does not have a significant impact on knowledge quality and affects only the exploitative extent of ambidexterity. Both exploitative and explorative capabilities significantly impact organizational performance.
Originality/value
To the best of the authors’ knowledge, this study is the first study to empirically examine the role of knowledge quality in the context of knowledge sharing for ambidexterity, especially within the context of organizations in the United Arab Emirates.
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Xu Ren and Xiangmei Sun
The use of enterprise social media (ESM) can promote knowledge sharing within project teams. However, the potential mechanism of ESM affordances influencing knowledge sharing has…
Abstract
Purpose
The use of enterprise social media (ESM) can promote knowledge sharing within project teams. However, the potential mechanism of ESM affordances influencing knowledge sharing has not been fully studied. This paper aims to develop a theoretical model to explore how individual psychological cognition and environmental factors affect ESM affordances.
Design/methodology/approach
An empirical research using ESM applications was conducted in China, and 214 valid responses were collected for data analysis. Partial least squares structural equation modeling method was performed to test the theoretical model and hypotheses.
Findings
The results suggest the following implications: (1) the visibility, persistence, editability and association of ESM affordances all have a positive effect on the effectiveness of knowledge sharing in project teams. (2) The psychological safety and psychological empowerment of team members have a significant positive influence on ESM affordances. (3) The project task complexity positively moderates the positive effects which the visibility and association have on the effectiveness of knowledge sharing, and negatively moderates the positive relationship between the editability and knowledge sharing.
Originality/value
Based on the social cognitive theory, this paper highlights the roles of psychological cognitive factors and project task context in the effect of ESM affordances having on knowledge sharing within project teams. Moreover, it provides valuable suggestions for project managers in project and knowledge management.
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Francesco Paolone, Matteo Pozzoli, Meghna Chhabra and Assunta Di Vaio
This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance…
Abstract
Purpose
This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.
Design/methodology/approach
This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.
Findings
The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.
Originality/value
To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.
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Mohamed Ismail Mohamed Riyath and Achchi Mohamed Inun Jariya
This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial…
Abstract
Purpose
This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation performance and climate resilience of organizations across diverse sectors in Sri Lanka.
Design/methodology/approach
A survey was conducted among 327 respondents, including senior accounting professionals, operations managers and functional heads to gather company-level data in various industries in Sri Lanka. A disjoint two-stage approach validated the measurement model, and the partial least squares structural equation model (SEM) was used to test the proposed hypotheses.
Findings
The analysis evidences the mediating role of stakeholders' sustainability awareness on the relationship between ESGR and sustainability culture. Furthermore, it emphasizes the role of sustainability culture in driving climate resilience. Innovation performance acts as a moderator, strengthening the relationship between the use of AI and sustainability culture.
Practical implications
The study suggests that organizations should strategically use ESGR, integrate AI and prioritize stakeholder engagement to strengthen their commitment to sustainability. These provide insight for decision-making in organizations seeking to align with sustainable business practices.
Originality/value
It explores the use of AI to enhance ESGR and sustainability culture, providing a broader understanding of how organizations manage AI and stakeholders in sustainability issues.
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Biswajit Behera, Rajeev Kumar Panda, Binita Tiwari and Akriti Chaubey
The study aims to develop a hierarchical model for innovative work behaviour (IWB) that can capture the complex associations among the factors contributing to IWB within the…
Abstract
Purpose
The study aims to develop a hierarchical model for innovative work behaviour (IWB) that can capture the complex associations among the factors contributing to IWB within the information technology (IT) sector. To accomplish this, the authors rely on an abductive approach using a graph theoretic model, often called interpretive structural modelling (ISM).
Design/methodology/approach
After conducting an in-depth literature review and using the Delphi method, the authors identified 12 factors (11 enablers and IWB as an outcome). The authors collected data through the Delphi approach by sending the questionnaire to 11 experts from academia and the IT sector who have extensive experience and knowledge relevant to the study. The authors then used the ISM method to analyse the relationships among these factors and understand their driving forces.
Findings
Based on the ISM model and the Matrice d'Impacts Croisés Multiplication Appliquée à un Classement analysis, the authors have identified that inclusive leadership, proactive personality and knowledge creation ability are the variables with strong driving power but weak dependence. Conversely, IWB has strong dependence but weak driving power. These findings suggest that to foster IWB, the organisation should prioritise inclusive leadership, proactive personality and knowledge-creation ability to succeed in challenging times. The study’s findings contribute to the social exchange theory, which explains IWB in a dynamic setting. Additionally, the study helps address the significant concerns that most IT companies face during times of crisis.
Practical implications
The study provides valuable guidance for managers and policymakers who are grappling with the challenges of improving IWB in the IT sector. This study is particularly relevant as the industry is currently navigating an economic recession and facing intense competition from other tech companies launching new products and services.
Originality/value
This research holds great significance for top executives, line managers and policymakers in the IT industry. It sheds light on the relevance and importance of various factors facilitating millennials' IWB.
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Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani
This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…
Abstract
Purpose
This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).
Design/methodology/approach
This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.
Findings
We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.
Originality/value
Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.
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Andrea Lippi and Ilaria Galavotti
This paper aims to explore the relationship between board composition and a firm’s commitment to combatting climate change. Specifically, this study investigates how various…
Abstract
Purpose
This paper aims to explore the relationship between board composition and a firm’s commitment to combatting climate change. Specifically, this study investigates how various characteristics of the board, namely its size and presence of independent directors, and of the directors themselves, including gender diversity, age, educational background and national homogeneity, affect the corporate-level climate change orientation. From a theoretical standpoint, the authors take a cross-fertilizing perspective, bridging upper echelons theory with agency, resource dependence and critical mass theories.
Design/methodology/approach
The study uses ordered probit regression models on a hand-collected multi-country and multi-industry sample of 35 listed firms included in the Global Climate Change Liquid Equity Index (GALPLACC) provided by ECPI. This index is particularly relevant as it focuses on firms that have demonstrated a commitment to climate change, providing a robust dataset for the analysis.
Findings
The findings underscore the importance of disentangling various characteristics of corporate boards and directors. Specifically, the orientation toward climate change is negatively influenced by both board size and having a higher number of independent directors, while it is positively affected by reaching a critical mass of women on the board. Conversely, factors such as average age, educational background and the level of national homogeneity do not show significant effects.
Originality/value
This paper has an exploratory nature and contributes to the ongoing debate on the crucial, yet controversial role played by board-level and directors’ sociodemographic characteristics in shaping a firm’s environmental stance. Moreover, this study offers potential recommendations for policymakers regarding board composition to enhance firms’ climate change orientation.
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Assunta Di Vaio, Anum Zaffar and Meghna Chhabra
Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched…
Abstract
Purpose
Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).
Design/methodology/approach
A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.
Findings
The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.
Originality/value
Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.
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