Search results

1 – 10 of 13
Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Abstract

Details

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

Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Abstract

Details

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

Open Access
Article
Publication date: 10 July 2020

Emilio Passetti, Massimo Battaglia, Francesco Testa and Iñaki Heras-Saizarbitoria

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into…

3828

Abstract

Purpose

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

Design/methodology/approach

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Findings

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

Research limitations/implications

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

Practical implications

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

Originality/value

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

1277

Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 26 November 2021

Panagiotis Nikolaou

This research seeks to identify evidence of innovation elements in the implementation of a sustainable development ecosystem in the HE environment. For the purposes of this…

1004

Abstract

Purpose

This research seeks to identify evidence of innovation elements in the implementation of a sustainable development ecosystem in the HE environment. For the purposes of this investigation, the use of developmental evaluation has been deemed appropriate to fully explore the depths of the topic.

Design/methodology/approach

The research follows a qualitative approach of inductive reasoning. For the purpose of this developmental evaluation, the collection of information from several stakeholders has been pursued in the study. Both a semi-structured interview and documents analysis were used.

Findings

Different awareness levels among logistics faculty members, while the incentives given are minimal. Availability of grants and lack of tenure are some of the reasons raised. Industry is not cooperative in providing placements/internships restricting students of industry experience. Internationalisation is slow and international collaborations limited. Limited freedom in topical discussions and their implications to learning.

Research limitations/implications

The research has considered possible limitations and used other methods for triangulation of the findings.

Practical implications

Low awareness on the implementation of pedagogical approaches for innovation. Not all faculty can be innovative (owing to current practice) neither they are incentivised to be so. Government spending is very low on R&D – 0.136 of the GDP in 2016. The industry is not ready for University-Business Collaborations, therefore achieving a low theory to practice ratio for students.

Originality/value

In the context in which the research has taken place (HE in Oman), there has been no evaluation (and more so developmental evaluation) previously implemented. Additionally, a longitudinal study, integrated as part of an ESD system targeted to innovation could increase the innovation capacity of the country on the international innovation index.

Details

Higher Education Evaluation and Development, vol. 16 no. 2
Type: Research Article
ISSN: 2514-5789

Keywords

Open Access
Article
Publication date: 16 October 2017

Geoff Plimmer, Jane Bryson and Stephen T.T. Teo

The purpose of this paper is to explore how HIWS may shape organisational capabilities, in particular organisational ambidexterity (OA) – the ability to be both adaptable to the…

3932

Abstract

Purpose

The purpose of this paper is to explore how HIWS may shape organisational capabilities, in particular organisational ambidexterity (OA) – the ability to be both adaptable to the wider world, and internally aligned so that existing resources are used well. Given the demands on public agencies to manage conflicting objectives, and to do more with less in increasingly complex environments, this paper improves our understanding of how HIWS can contribute to public sector performance. The paper sheds light inside the black box of the HIWS/organisational performance link.

Design/methodology/approach

This multi-level quantitative study is based on a survey of 2,123 supervisory staff, and 9,496 non-supervisory employees in 56 government organisations.

Findings

The study identifies two paths to organisational performance. The first is a direct HIWS performance link. The second is a double mediation model from HIWS to organisational systems, to OA and then performance.

Practical implications

A focus on developing HIWS provides an alternative means to public sector performance, than restructuring or other performative activities.

Originality/value

This is one of the few studies that explore how HIWS can develop collective as well as individual capabilities. Studies in the public sector are particularly rare.

Open Access
Article
Publication date: 23 September 2020

Antonius Nugraha Widhi Pratama, Lutfia Wildatul Cahya Ningsih, Ema Rachmawati, Bawon Triatmoko, Elizabeth Yu Tan and Ari Satia Nugraha

This study aims to describe the treatment preference, especially in relation to traditional medicine, modern health care and a combination of both, in diarrheal cases among the…

1505

Abstract

Purpose

This study aims to describe the treatment preference, especially in relation to traditional medicine, modern health care and a combination of both, in diarrheal cases among the Tengger ethnic minority group.

Design/methodology/approach

A cross-sectional survey was conducted in all eight villages of Tosari District, Pasuruan Regency, East Java Province. Tengger people were major resident in the area for generations. Convenience sampling and a face-validated structured questionnaire were used to recruit and face-to-face interview 377 Tengger people.

Findings

The study found that modern health care was the dominant preference (52%, n = 196) selected by Tengger people when they have an episode of diarrhea, compared to traditional medicines and mixed approach. Most respondents opted to visit one facility or to stay at home (64.3%, n = 242). Statistical significant relationships were found between treatment choice and age (p < 0.001), sex (p < 0.001), religion (p = 0.011), distance (p < 0.001), educational background (p < 0.001) and job (p < 0.001). A clear pattern between treatment choice and age was revealed with younger groups tended to choose modern health care, while older groups more preferred the traditional approach.

Practical implications

This work could provide an insight that when the young Tengger people are having uncomplicated and common health illness, such as diarrhea, they tend to use modern treatment approach.

Originality/value

This study fulfilled an identified need to explore the trend of treatment approach across generations in the Tengger society as a model of the minor ethnic group in Indonesia.

Details

Journal of Health Research, vol. 35 no. 3
Type: Research Article
ISSN: 0857-4421

Keywords

Open Access
Article
Publication date: 12 September 2023

Philip Wotschack, Gergana Vladova, Patricia de Paiva Lareiro and Christof Thim

The purpose of this paper is to investigate how learning solely via an assistance system influences work performance compared with learning with a combination of an assistance…

Abstract

Purpose

The purpose of this paper is to investigate how learning solely via an assistance system influences work performance compared with learning with a combination of an assistance system and additional training. While the training literature has widely emphasised the positive role of on-the-job training, particularly for groups that are often underrepresented in formalised learning situations, organisational studies have stressed the risks that emerge when holistic process knowledge is lacking and how this negatively affects work performance. This study aims at testing these negative effects within an experimental design.

Design/methodology/approach

This paper uses a laboratory experimental design to investigate how assistance-system-guided learning influences the individuals’ work performance and work satisfaction compared with assistance-system-guided learning combined with theoretical learning of holistic process knowledge. Subjects were divided into two groups and assigned to two different settings. In the first setting, the participants used the assistance systems as an orientation and support tool right at the beginning and learned the production steps exclusively in this way. In the second setting, subjects received an additional 10-min introduction (treatment) at the beginning of the experiment, including detailed information regarding the entire work process.

Findings

This study provides evidence that learners provided with prior process knowledge achieve a better understanding of the work process leading to higher levels of productivity, quality and work satisfaction. At the same time, the authors found evidence for differences among workers’ ability to process and apply this additional information. Subjects with lower productivity levels faced more difficulties processing and applying additional process information.

Research limitations/implications

Methodologically, this study goes beyond existing research on assistance systems by using a laboratory experimental design. Though the external validity of this method is limited by the artificial setting, it is a solid way of studying the impact of different usages of digital assistance systems in terms of training. Further research is required, however, including laboratory experiments with larger case numbers, company-level case studies and analyses of survey data, to further confirm the external validity of the findings of this study for the workplace.

Practical implications

This study provides some first evidence that holistic process knowledge, even in low-skill tasks, has an added value for the production process. This study contributes to firms' training policies by exploring new, digitalised ways of guided on-the-job training and demonstrates possible training benefits for people with lower levels of (initial) abilities and motivation.

Social implications

This study indicates the advantage for companies and societies to invest in additional skills and training and points at the limitations of assistance systems. This paper also contributes to training policies by exploring new, digitalised ways of guided on-the-job training and demonstrates possible training benefits for people with lower levels of (initial) abilities and motivation.

Originality/value

This study extends existing research on digital assistance systems by investigating their role in job-related-training. This paper contributes to labour sociology and organisational research by confirming the importance of holistic process knowledge as opposed to a solely task-oriented digital introduction.

Details

Journal of Workplace Learning, vol. 35 no. 9
Type: Research Article
ISSN: 1366-5626

Keywords

Open Access
Article
Publication date: 31 October 2023

Neema Florence Mosha and Patrick Ngulube

The study aims to investigate the utilisation of open research data repositories (RDRs) for storing and sharing research data in higher learning institutions (HLIs) in Tanzania.

Abstract

Purpose

The study aims to investigate the utilisation of open research data repositories (RDRs) for storing and sharing research data in higher learning institutions (HLIs) in Tanzania.

Design/methodology/approach

A survey research design was employed to collect data from postgraduate students at the Nelson Mandela African Institution of Science and Technology (NM-AIST) in Arusha, Tanzania. The data were collected and analysed quantitatively and qualitatively. A census sampling technique was employed to select the sample size for this study. The quantitative data were analysed using the Statistical Package for the Social Sciences (SPSS), whilst the qualitative data were analysed thematically.

Findings

Less than half of the respondents were aware of and were using open RDRs, including Zenodo, DataVerse, Dryad, OMERO, GitHub and Mendeley data repositories. More than half of the respondents were not willing to share research data and cited a lack of ownership after storing their research data in most of the open RDRs and data security. HILs need to conduct training on using trusted repositories and motivate postgraduate students to utilise open repositories (ORs). The challenges for underutilisation of open RDRs were a lack of policies governing the storage and sharing of research data and grant constraints.

Originality/value

Research data storage and sharing are of great interest to researchers in HILs to inform them to implement open RDRs to support these researchers. Open RDRs increase visibility within HILs and reduce research data loss, and research works will be cited and used publicly. This paper identifies the potential for additional studies focussed on this area.

Open Access
Article
Publication date: 7 June 2023

Enoch Owusu-Sekyere, Helena Hansson, Evgenij Telezhenko, Ann-Kristin Nyman and Haseeb Ahmed

The purpose of this paper was to assess the economic impact of investment in different animal welfare–enhancing flooring solutions in Swedish dairy farming.

Abstract

Purpose

The purpose of this paper was to assess the economic impact of investment in different animal welfare–enhancing flooring solutions in Swedish dairy farming.

Design/methodology/approach

The authors developed a bio-economic model and used stochastic partial budgeting approach to simulate the economic consequences of enhancing solid and slatted concrete floors with soft rubber covering.

Findings

The findings highlight that keeping herds on solid and slatted concrete floor surfaces with soft rubber coverings is a profitable solution, compared with keeping herds on solid and slatted concrete floors without a soft covering. The profit per cow when kept on a solid concrete floor with soft rubber covering increased by 13%–16% depending on the breed.

Practical implications

Promoting farm investments such as improvement in flooring solution, which have both economic and animal welfare incentives, is a potential way of promoting sustainable dairy production. Farmers may make investments in improved floors, resulting in enhanced animal welfare and economic outcomes necessary for sustaining dairy production.

Originality/value

This literature review indicated that the economic impact of investment in specific types of floor improvement solutions, investment costs and financial outcomes have received little attention. This study provides insights needed for a more informed decision-making process when selecting optimal flooring solutions for new and renovated barns that improve both animal welfare and ease the burden on farmers and public financial support.

Details

British Food Journal, vol. 125 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

1 – 10 of 13