Search results

Faced with new wealth creation paradigm, triggered by technology and relentless globalization of markets, increasing number of companies are becoming knowledge‐based enterprises. This paper aims to discuss the change in enterprise environment; evolution of performance and cost measures; and the challenges for managerial accounting researchers and practitioners in developing value‐based costing and performance measurement systems (PMS).

A conceptual discussion and approach are taken.

Internet and e‐commerce have changed forever the way companies conduct their businesses. Virtual enterprise and efficient supply chain management systems will shape the future of these enterprises. Organizations are trying to become agile enterprises with the help of strategic alliances of firms and integration using information technologies. Traditional performance and cost measures are no longer suitable for developing and managing enterprises in the so‐called new environment. In order to remain relevant and to add value, cost and performance measures must be designed and systematically evaluated to reduce the often‐unnoticed mismatch between strategic goals and operational tactics.

Suggestions are presented for future research directions in managerial accounting areas that would address the requirements of new economy enterprises.

Alerts managerial accounting researchers and practitioners to develop new costing and PMS taking into account the new enterprise environment.

Limited research efforts have been undertaken despite the pivotal role of employees' voluntary behaviours in the success of organizations' environmental sustainability programs. In this context, the present study examined the association between employee's mindfulness (EM) and voluntary pro-environmental behaviour (VPEB) at the workplace, and also the mediating effect of connectedness to nature (CNS) on this relationship.

Grounded in the re-perceiving theory, a model was developed with EM as an independent variable, CNS as the mediator and employees VPEB at the workplace as the dependent variable. Based on the online responses from 421 employees working in manufacturing as well as services sectors in India, analysis was undertaken by utilizing confirmatory factor analysis, Pearson correlation and the PROCESS macro of Hayes (2017).

EM was noted to be positively influencing employee's VPEB at the workplace, and the mediation analysis indicated that CNS partially intervenes in this relationship.

Corporate leaders striving to achieve the organization's environmental sustainability goals could strive to build a pro-environment culture at the workplace by developing employees' mindfulness and sense of CNS. As the findings have depicted, this would positively influence employee's VPEB at the workplace which in turn will help organizations in achieving their environmental sustainability goals.

This study is the first to examine how EM through CNS motivates employees to engage in VPEB, especially in the organizations' context. Moreover, the re-perceiving theory of mindfulness was also extended in the organizations' environmental sustainability context.

This study aims to examine the relationship between employees’ mindfulness and pro-environmental behaviour, along with the mediating role of self-transcendent values, at the workplace.

The study uses online data collected from 381 respondents employed in different industries across India. Confirmatory factor analysis was used to check the construct’s validity and reliability and Pearson correlation was used to examine the relationship between the variables. Moreover, the PROCESS macro of Hayes (2017) was used to examine the mediation.

Employees’ mindfulness was found to be positively associated with voluntary pro-environmental behaviour at the workplace, and the mediation analysis specifies that a self-transcendent value partially mediates this relationship.

This study tested and extends the S-ART model and Schwartz value theory in the context of employees’ pro-environment behaviours at the workplace.

The results could be encouraging and helpful for top management and organizational change champions in strategizing and effective implementation of mindfulness programmes that would encourage and enhance employees’ voluntary participation in environment-friendly activities at their workplace.

Despite the decisive role of employees in organisations’ environmental sustainability programmes’ success, the availability of scant literature has led researchers to call for more studies. The present study is timely and could be the first to examine the role of employees’ mindfulness and self-transcendent values in influencing employees’ engagement in environmental-friendly behaviours at the workplace.

The low level of financial literacy among young adults is a pressing concern at both individual and country levels. Therefore, there is a dire need to understand the best-worst antecedents of financial literacy and how they influence each other.

A two-phased multicriteria decision-making (MCDM) technique consisting of best-worst method and interpretive structural modeling (BWM-ISM) was employed for pair-wise comparison, assigning weights, ranking and establishing the relationship among antecedents of financial literacy.

Results suggest that use of Internet (SF1), role of financial advisors (SF3) and education level of individuals (DS7) are top ranked antecedents, whereas masculinity/feminity, language and power distance in society are the least ranked antecedents of financial literacy. Findings will help both academicians and practitioners focus on the key factors and make efforts to increase financial literacy by minimizing resource usage.

The current study provides clarity among antecedents of financial literacy by following BWM-ISM approach for the first time in the financial literacy context.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0746

The purpose of this paper is to extend previous studies to a hybrid analysis of three business improvement practices of Lean, Six Sigma and Lean Six Sigma (LSS) within last two decades and identify the research gaps and focusses in more comprehensive and robust classification framework.

A secondary data collection and a literature review were conducted to collect information about peer-reviewed journal articles under six dimensions of a tested classification framework. The frequency and distribution analysis was conducted followed by Pearson’s χ² test to analyse any relationship between dimensions of framework in order to identify the gap.

Despite a relatively great deal of regular research outputs about Six Sigma, Lean and LSS, academic journal articles have been found mainly limited to a few industries, themes and countries. “General manufacturing”, “healthcare”, “automotive” and “electronic industries” as sectors; and “tools and techniques”, “benefits” and “success factors” as key themes have been mostly approached by LSS, Six Sigma and lean management articles. It was also found that there is still a great disparity amongst researchers and journals to publish about these three business improvement practices.

The research publications for LSS, Six Sigma and lean management should have wider approach towards various manufacturing and service sectors, countries and journal publications. A greater level of research/enterprise activities has been found in relation to LSS and Six Sigma articles compared to lean management articles.

This research aims to identify the gaps in research publications during last two decades about three major business improvement practices in one package and through more comprehensive robust classification framework and also through comparative analysis.

Circularity has acted as an essential phenomenon for small and medium enterprises (SMEs) in emerging economies, pressuring entrepreneurs to its adoption in their businesses. During the adoption and implementation of circularity, entrepreneurs or circular entrepreneurs (to be precise) are facing various challenges to its effective functioning. However, the scholarly literature has offered limited research into this phenomenon. Thus, the purpose of this research is to identify the various barriers and sub-barriers for circular entrepreneurs to adopt circularity in SMEs of emerging economies.

A combined qualitative and quantitative approach was employed to achieve the objectives of the study. In the first stage, through an extensive literature review, a list of barriers was identified and in the second stage, a deductive approach was employed to finalize the barriers. Finally, Best-Worst Method (BWM), a multi-criteria decision-making (MCDM) method, was used to analyse the significant importance of the barriers.

The findings of the study suggested the “financial barrier” as the first-ranked barrier in the adoption of Circular Business Models (CBMs), followed by the “regulatory and operational barrier” as the top second and third barriers. In terms of sub-barriers, “lack of access to funding and capital” has been identified as the top sub-barrier in the adoption of CBM, followed by “excessive regulations and red tape” and “challenges due to ambiguity of the concept”.

To transition from a circular to a linear business approach considerably quicker and smoother, entrepreneurs may utilize the findings of this study as a blueprint for the steps to overcome the barriers in a linear to a circular transition.

This research differentiates from other studies due to solicited input directly from the people who are most familiar with the challenges of making the transition from linear to CBM, i.e. the entrepreneurs themselves.

This paper is aimed at analyzing the inter-contextual relationships among the factors that led to inadequate management of electronic and electrical waste (WEEE) during COVID-19 using a subjective perspective.

Grey sets and a Decision-Making Trial and Evaluation Laboratory (DEMATEL)-based approach has been employed to identify the causal association of intertwined WEEE management barriers.

Results reveal the lack of implementation of the legislative framework, extended producer responsibility and lesser corporate initiatives are some of the most challenging WEEE management challenges during the current pandemic.

The findings of the study would enable stakeholders of WEEE management toward building resilient policies and effective implementation plans during as well as post-crisis situations.

COVID-19 led challenges related to healthcare waste have attracted a significant amount of scholarly attention, but there has been lesser attention toward e-waste management challenges during the pandemic. Negligence toward e-waste management can pose threats to the environment as well as human well-being.