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Open Access
Article
Publication date: 31 May 2017

Tapos Kumar

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure &…

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Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 29 April 2021

Gaia Bassani, Jan A. Pfister and Cristiana Cattaneo

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

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Abstract

Purpose

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

Design/methodology/approach

The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.

Findings

The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.

Research limitations/implications

The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.

Originality/value

In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 4 November 2022

Xun Li, Qun Wu, Thomas J. Goldsby and Clyde W. Holsapple

The purpose of this research is to investigate the causal mechanisms that explain the relationship between the long-term buyer–supplier relationship and buyer performance…

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Abstract

Purpose

The purpose of this research is to investigate the causal mechanisms that explain the relationship between the long-term buyer–supplier relationship and buyer performance. Building on the growing body of research on social capital in supply chain management (SCM), the authors examine how a buyer achieves superior performance in forming the enduring partnership with a supplier through two different forms of supplier embeddedness: buyer–supplier dyadic embeddedness and supplier external embeddedness.

Design/methodology/approach

The bootstrapping method is utilized in data analysis to examine the mediating effects of the two different forms of supplier embeddedness simultaneously on the linkage between the duration of buyer–supplier relationships and buyer performance outcomes.

Findings

The authors find that the two forms of supplier embeddedness serve as distinct conduits for the buyer to translate the long-term buyer–supplier relationship into performance effectiveness. Notably, dyadic embeddedness only mediates the linkage between the duration of buyer–supplier relationships and buyer economic performance, while supplier external embeddedness solely mediates the linkage between the duration of buyer–supplier relationships and buyer innovation performance.

Originality/value

This study empirically demonstrates that different forms of supplier embeddedness may benefit a buyer differentially when directed at distinct performance goals. If a buyer can leverage both buyer–supplier dyadic embeddedness and supplier external embeddedness, the buyer will overcome value creation limitations of social capital from a single source, obtaining more comprehensive performance benefits sought by developing long-term buyer–supplier relationships.

Details

European Journal of Management Studies, vol. 27 no. 3
Type: Research Article
ISSN: 2183-4172

Keywords

Abstract

Details

Remembering the Life, Work, and Influence of Stuart A. Karabenick
Type: Book
ISBN: 978-1-80455-710-5

Open Access
Article
Publication date: 13 June 2020

Asif Khan, Sughra Bibi, Jiaying Lyu, Mohammad Alam, Muhammad Mussa Khan and Mohammad Nurunnabi

This study aims to examine the causal relationship between tourism and overall well-being. The main objective of this research is to inform the policymakers that tourism can play…

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Abstract

Purpose

This study aims to examine the causal relationship between tourism and overall well-being. The main objective of this research is to inform the policymakers that tourism can play a vital role in shaping the overall well-being in the developing economies.

Design/methodology/approach

This investigation used several time series techniques and procedures that include bounds test and autoregressive distributed lag mechanism to analyze the relationship between tourism and overall well-being in Pakistan by using time series data for the period 1980-2016.

Findings

The findings suggest a significant positive relationship between tourism and overall well-being both in the short and long run. The authors find that tourism and overall well-being affect each other positively.

Practical implications

This research indicates that policymakers and government can improve the overall well-being through tourism development. However, tourism policies and long-term planning should be focused on sustainable developments for achieving long-term goals. Besides, special incentives should be provided to the private sector for tourism development.

Originality/value

To the best of the authors’ knowledge, this is the first investigation that examines the causal relationships between tourism and overall well-being through objective indicators in a developing economy. This study fills the immense literature gap and provides new directions to scholars to investigate the mentioned relationship through objective indicators.

Details

PSU Research Review, vol. 5 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 20 June 2023

Kristien Zenkov, Marion Taousakis, Jennifer Goransson, Emily Staudt, Marriam Ewaida, Madelyn Stephens, Megan Hostutler, Jasmin Castorena and Matt Kitchen

Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These…

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Abstract

Purpose

Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These recommendations reflect the growing recognition that few events in preservice teachers’ education are more significant than their experiences in the classrooms of veteran peers. Aware of the fact that the field of teacher education needs examples of effective clinical experiences, the authors examined the “critical, project-based” (CPB) model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. This paper aims to discuss the aforementioned objective.

Design/methodology/approach

Aware that the field of teacher education needs examples of effective clinical experiences, the authors examined the CPB model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. In this article they detail a practitioner research examination that explores the experiences of 12 preservice middle/high school teachers, reporting on these individuals’ considerations of general pedagogies, writing instruction strategies and teaching personas.

Findings

Results suggest that preservice teachers might best identify pedagogical practices that are consistent with their nascent teaching identities via experiences that occur in school-university partnerships in which future teachers are positioned as pedagogues.

Originality/value

This manuscript explores the use of the “CPB” clinical experience model, identifying the impacts of this approach for preparing future teachers.

Details

School-University Partnerships, vol. 16 no. 1
Type: Research Article
ISSN: 1935-7125

Keywords

Open Access
Article
Publication date: 14 November 2023

Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…

Abstract

Purpose

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

Design/methodology/approach

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

Findings

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

Research limitations/implications

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

Practical implications

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

Social implications

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

Originality/value

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 13 September 2021

Paul Bolger

Despite the potential for research institutes to advance interdisciplinary research on university campuses, There have been few studies on how interdisciplinary research centres…

1955

Abstract

Purpose

Despite the potential for research institutes to advance interdisciplinary research on university campuses, There have been few studies on how interdisciplinary research centres integrate multiple disciplines in practice, how they influence the collaborative behaviours of scientists and how they establish collaborative communities. This study aims to provide a deeper understanding of how interdisciplinary research is being enabled at research institutes and offers signposts for how research institutes can further embed interdisciplinarity within their units.

Design/methodology/approach

Within this study, 30 interviews were conducted with leadership and faculty within 4 sustainability research institutes in the USA exploring how research institutes support interdisciplinary research within their units. A thematic analysis on the interview data revealed themes on how research institutes are enabling interdisciplinary research within their organisations and universities.

Findings

The study highlights eight themes on how research institutes are, and can further, enable interdisciplinary research within their organisations and universities. Some of the themes are fully implemented within the research institutes, whilst others are more aspirational and highlight where institutes can create additional capability and capacity for interdisciplinary research within their units and universities.

Research limitations/implications

Whilst the study is limited to four major sustainability research institutes the findings will be applicable to all research centres and institutes attempting to create interdisciplinary research environments.

Practical implications

The study will be of particular interest to research institutes and university leadership who wish to cultivate a deeper culture of interdisciplinary research within their organisations.

Social implications

The advancement of inter- and transdisciplinary research within universities are seen by many academic institutions, expert groups and funding bodies as essential for solving wicked problems and grand challenges facing society. The findings of this paper will help universities increase their capacity for interdisciplinary research.

Originality/value

There are few comparable publications in terms of methodology, approach and focus on research institutes.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 29 March 2022

Irina Stoyneva and Veselina Vracheva

Drawing from legitimacy and institutional entrepreneurship theory, this study assesses the naming patterns of entrepreneurial firms in the US biotechnology industry.

Abstract

Purpose

Drawing from legitimacy and institutional entrepreneurship theory, this study assesses the naming patterns of entrepreneurial firms in the US biotechnology industry.

Design/methodology/approach

The authors use a mixed-methods design of content analysis and regression to analyze a sample of 441 entrepreneurial biotechnology firms, for which data were obtained from Net Advantage. The authors track changes to the proportion of firms with naming attributes, such as name length and type of name. The authors also examine variability in those characteristics during the industry's evolution, comparing freestanding to acquired start-ups.

Findings

Start-ups select names that are longer, more descriptive, begin with rare sounds or hard plosives and have stronger discipline- or technology-specific links during nascent years of the industry. As the industry evolves, entrepreneurs are more likely to select names that are shorter, more abstract, begin with hard plosives and have stronger industry-specific links. The naming patterns of freestanding and acquired companies differ, and companies that conform to industry pressures tend to remain independent.

Originality/value

Unlike extant studies that assess established industries, the current study identifies shifting trends in the naming patterns of entrepreneurial firms in an emerging industry. By focusing on start-ups, the authors expand research on organizational naming practices, which focuses traditionally on name choices and name change patterns of incumbents. By using marketing and linguistics methods when analyzing organizational name attributes, naming patterns in these attributes are identified, including name length, name type, starting letter of the name and link to the industry.

Details

New England Journal of Entrepreneurship, vol. 25 no. 2
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 16 April 2020

Chia-Jui Hsu, Jenifer Barrirero, Rolf Merz, Andreas Stratmann, Hisham Aboulfadl, Georg Jacobs, Michael Kopnarski, Frank Mücklich and Carsten Gachot

To decrease wear and friction, zinc dialkyldithiophosphate (ZDDP) has been used in engine oil for several decades, but the mechanism of the tribofilm formation is still unclear…

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Abstract

Purpose

To decrease wear and friction, zinc dialkyldithiophosphate (ZDDP) has been used in engine oil for several decades, but the mechanism of the tribofilm formation is still unclear. The purpose of this study is to characterize the chemical details of the tribofilm by using high-resolution approaching.

Design/methodology/approach

An ISO VG 100 mineral oil mixed with ZDDP was used in sliding tests on cylindrical roller bearings. Tribofilm formation was observed after 2 h of the sliding test. X-ray photoelectron spectroscopy (XPS) and atom probe tomography (APT) were used for chemical analysis of the tribofilm.

Findings

The results show that the ZDDP tribofilm consists of the common ZDDP elements along with iron oxides. A considerable amount of zinc and a small amount of sulfur were observed. In particular, an oxide interlayer with sulfur enrichment was revealed by APT between the tribofilm and the steel substrate. The depth profile of the chemical composition was obtained, and a tribofilm of approximately 40 nm thickness was identified by XPS.

Originality/value

A sulfur enrichment at the interface is observed by APT, which is beneath an oxygen enrichment. The clear evidence of the S interlayer confirms the hard and soft acids and bases principle.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2020-0035/

Details

Industrial Lubrication and Tribology, vol. 72 no. 7
Type: Research Article
ISSN: 0036-8792

Keywords

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