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Article
Publication date: 22 June 2023

Parvez Mia, James Hazelton and James Guthrie Am

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source…

Abstract

Purpose

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.

Design/methodology/approach

The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.

Findings

While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.

Research limitations/implications

An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.

Originality/value

Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 7 December 2023

Nakayima Farida, Ntayi Joseph, Namagembe Sheila, Kabagambe Levi and Muhwezi Moses

This study investigates how asset specificity, relational governance and firm adaptability relate with supply chain integration (SCI), considering selected food processing firms…

Abstract

Purpose

This study investigates how asset specificity, relational governance and firm adaptability relate with supply chain integration (SCI), considering selected food processing firms (FPFs) in Uganda.

Design/methodology/approach

This study applies a quantitative research methodology. This research draws on a sample of 103 FPFs that have been selected from a population of 345 FPFs located in Kampala district. Hypothesis testing was done using Smart PLS version 3.

Findings

Asset specificity has a significant positive relationship with SCI, and firm adaptability partially mediates this relationship. Also, there is a full mediation impact of firm adaptability on the relationship between relational governance and SCI.

Research limitations/implications

This study focused on perceptual measures to get responses from managers on the level of integration with key suppliers and customers, yet firms deal with a number of suppliers and customers.

Originality/value

This study contributes to existing literature on SCI by applying the transaction cost theory. The study focuses on the influence of asset specificity, relational governance and firm adaptability on SCI in the food processing sector. Literature on relational governance in supply chain using the transaction cost theory remains scanty. Few studies have also focused on firm adaptability as a mediator in the FPS with specific focus on Uganda, yet the sector is highly faced with uncertain events. The uncertain events in the sector and in developing countries call for adaptive strategies. Additionally, this study is the first to use firm adaptability to mediate the influence of asset specificity and relational governance on SCI more so in a developing country like Uganda where the FPS is one of the most important in the economy.

Details

Modern Supply Chain Research and Applications, vol. 6 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

Open Access
Article
Publication date: 26 January 2024

Qingmeng Tong, Shan Ran, Xuan Liu, Lu Zhang and Junbiao Zhang

The main purpose of this study is to examine the impact of agricultural internet information (AII) acquisition on climate-resilient variety adoption among rice farmers in the…

Abstract

Purpose

The main purpose of this study is to examine the impact of agricultural internet information (AII) acquisition on climate-resilient variety adoption among rice farmers in the Jianghan Plain region of China. Additionally, it explores the influencing channels involved in this process.

Design/methodology/approach

Based on survey data for 877 rice farmers from 10 counties in the Jianghan Plain, China, this paper used an econometric approach to estimate the impact of AII acquisition on farmers’ adoption of climate-resilient varieties. A recursive bivariate Probit model was used to address endogeneity issues and obtain accurate estimates. Furthermore, three main influencing mechanisms were proposed and tested, which are broadening information channels, enhancing social interactions and improving agricultural skills.

Findings

The results show that acquiring AII can overall enhance the likelihood of farmers adopting climate-resilient varieties by 36.8%. The three influencing channels are empirically confirmed. Besides, educational attainment, income and peer effects can facilitate farmers’ acquisition of AII, while climate conditions and age significantly influence the adoption of climate-resilient varieties.

Practical implications

Practical recommendations are put forward to help farmers build climate resilience, including investing in rural internet infrastructures, enhancing farmers’ digital literacy and promoting the dissemination of climate-resilient information through diverse internet platforms.

Originality/value

Strengthening climate resilience is essential for sustaining the livelihoods of farmers and ensuring national food security; however, the role of internet information has received limited attention. To the best of the authors’ knowledge, this study is the first to examine the casual relationship between internet information and climate resilience, which fills the research gap.

Details

International Journal of Climate Change Strategies and Management, vol. 16 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 4 September 2023

Akanksha Mishra and Neeraj Pandey

This study aims to map and analyze health-care pricing information research. This work highlights current gap in pricing information research in health care and proposes future…

Abstract

Purpose

This study aims to map and analyze health-care pricing information research. This work highlights current gap in pricing information research in health care and proposes future research avenues to academia and industry professionals.

Design/methodology/approach

A bibliometric method was adopted to analyze extant literature on pricing information asymmetry. Semistructured interviews were conducted with key stakeholders in health care to triangulate the findings.

Findings

Pricing information is crucial for all stakeholders including health-care consumers, providers and regulators. The popular research areas were the rising health-care cost, cost-saving, outcome-based pricing, price based on service supply and demand, insurance and out-of-pocket spending. Cost–quality perceived linkages, cost–demand correlation in health-care service and cost–price interlinked drivers were the dominant themes in extant literature. The study highlighted that pricing information asymmetry pushed patients from weaker sections into a debt trap due to unplanned out-of-pocket health-care expenses. The study suggests areas of research to minimize this pricing information asymmetry.

Practical implications

The emerging themes in health pricing asymmetry will help key stakeholders to identify areas for improvement and take remedial actions in the health-care domain.

Originality/value

This study is a pioneering effort to summarize extant literature published in the health-care information pricing domain and analyze it from a bibliometric perspective. The study also triangulates the finding with primary data from key stakeholders and highlights emerging research areas.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 17 no. 4
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 15 February 2024

Alemayehu Yismaw Demamu

Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and…

Abstract

Purpose

Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs.

Design/methodology/approach

This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure.

Findings

The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities.

Originality/value

To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 29 July 2022

Herman Aksom

Once introduced and conceptualized as a factor that causes erosion and decay of social institutions and subsequent deinstitutionalization, the notion of entropy is at odds with…

Abstract

Purpose

Once introduced and conceptualized as a factor that causes erosion and decay of social institutions and subsequent deinstitutionalization, the notion of entropy is at odds with predictions of institutional isomorphism and seems to directly contradict the tendency toward ever-increasing institutionalization. The purpose of this paper is to offer a resolution of this theoretical inconsistency by revisiting the meaning of entropy and reconceptualizing institutionalization from an information-theoretic point of view.

Design/methodology/approach

It is a theoretical paper that offers an information perspective on institutionalization.

Findings

A mistaken understanding of the nature and role of entropy in the institutional theory is caused by conceptualizing it as a force that counteracts institutional tendencies and acts in opposite direction. Once institutionalization and homogeneity are seen as a product of natural tendencies in the organizational field, the role of entropy becomes clear. Entropy manifests itself at the level of information processing and corresponds with increasing uncertainty and the decrease of the value of information. Institutionalization thus can be seen as a special case of an increase in entropy and a decrease of knowledge. Institutionalization is a state of maximum entropy.

Originality/value

It is explained why institutionalization and institutional persistence are what to be expected in the long run and why information entropy contributes to this tendency. Contrary to the tenets of the institutional work perspective, no intentional efforts of individuals and collective actors are needed to maintain institutions. In this respect, the paper contributes to the view of institutional theory as a theory of self-organization.

Details

International Journal of Organizational Analysis, vol. 31 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 11 December 2023

Thi Huyen Pham, Thuy-Anh Phan, Phuong-Anh Trinh, Xuan Bach Mai and Quynh-Chi Le

This study aims to ascertain the impact of data collecting awareness on perceived information security concerns and information-sharing behavior on social networking sites.

Abstract

Purpose

This study aims to ascertain the impact of data collecting awareness on perceived information security concerns and information-sharing behavior on social networking sites.

Design/methodology/approach

Based on communication privacy management theory, the study forecasted the relationship between information-sharing behavior and awareness of data collecting purposes, data collection tactics and perceived security risk using structural equation modeling analysis and one-way ANOVA. The sample size of 521 young social media users in Vietnam, ages 18 to 34, was made up of 26.7% men and 73.3% women. When constructing the questionnaire survey method with lone source respondents, the individual’s unique awareness and experiences with using online social networks (OSNs) were taken into account.

Findings

The results of the investigation demonstrate a significant relationship between information-sharing and awareness of data collecting, perceptions of information security threats and behavior. Social media users have used OSN privacy settings and paid attention to the sharing restriction because they are concerned about data harvesting.

Research limitations/implications

This study was conducted among young Vietnamese social media users, reflecting specific characteristics prevalent in the Vietnamese environment, and hence may be invalid in other nations’ circumstances.

Practical implications

Social media platform providers should improve user connectivity by implementing transparent privacy policies that allow users to choose how their data are used; have clear privacy statements and specific policies governing the use of social media users’ data that respect users’ consent to use their data; and thoroughly communicate how they collect and use user data while promptly detecting any potential vulnerabilities within their systems.

Originality/value

The authors ascertain that the material presented in this manuscript will not infringe upon any statutory copyright and that the manuscript will not be submitted elsewhere while under Journal of Information, Communication and Ethics in Society review.

Details

Journal of Information, Communication and Ethics in Society, vol. 22 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 22 January 2021

Jingqin Zhang and Yong Ye

This paper discusses whether institutional investors change the shareholding ratio of listed companies through research meeting, and whether this active investment mode can really…

Abstract

Purpose

This paper discusses whether institutional investors change the shareholding ratio of listed companies through research meeting, and whether this active investment mode can really improve the investment efficiency of institutional investors.

Design/methodology/approach

Using empirical research method, this study designs and conducts an empirical research according to empirical research's basic norms. Thus, we acquire needed and credible empirical data. This study analyzes whether institutional investors seek their private interest in researched companies by analyzing their research meetings and the shareholding ratios of different types of institutional investors using Shenzhen Stock Exchange data on listed firms from 2014 to 2018.

Findings

This study finds that the research meetings of institutional investors provide participants with reliable information which supports the decision of institutional investors to change their shareholding ratio. The stock price growth rate strengthens the positive correlation between the research meetings of institutional investors and the shareholding ratio of institutional investors. Additionally, transactional institutional investors increase the shareholding ratio, while holding institutional investors do not.

Originality/value

This paper combines the behavior of institutional investors with the holding status of institutional investors, and discusses the impact of institutional investors' behavior on investment decisions. At the same time, it classifies the institutional investors and discusses the attitude of different types of institutional investors towards this active investment mode.

Details

China Finance Review International, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1398

Keywords

Book part
Publication date: 19 March 2024

Catherine Sandoval and Patrick Lanthier

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California…

Abstract

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Article
Publication date: 22 August 2022

Srinivasa Reddy N and Jayanthi Thanigan

The purpose of this paper is to examine the antecedents of customer satisfaction during mortgage purchases. Mortgage demand in the USA has reached an all-time high because of an…

Abstract

Purpose

The purpose of this paper is to examine the antecedents of customer satisfaction during mortgage purchases. Mortgage demand in the USA has reached an all-time high because of an increase in housing demand after COVID-19. Nonetheless, several customers are dissatisfied with their service providers. Customers who actively search the market gain more information about mortgage providers and use this information to define expectations for lenders. The only way there will be customer satisfaction is if lenders meet these expectations. Therefore, it is economically significant for mortgage lenders to discover the antecedents of mortgage satisfaction.

Design/methodology/approach

In this study, the partial least squares approach was used to test the hypothesis that satisfaction was influenced by objective knowledge, familiarity and search intensity among a sample of customers (n = 4,512) from the National Survey of Mortgage Originations who had purchased a mortgage in the USA between 2019 and 2020.

Findings

The results of structural modelling showed that familiarity (β = 0.23 and p = 0.01) with and knowledge (β = 0.16 and p = 0.01) of mortgages significantly affected consumer satisfaction during mortgage purchase. Search intensity (p = 0.01) mediated the relationship between knowledge, familiarity and satisfaction.

Research limitations/implications

The primary implication is that mortgage service providers should prioritise educating customers about the mortgage buying process on their websites and in person. So managers must actively assist clients in having realistic expectations. Second, mortgage companies should establish a presence on third-party mortgage comparison websites to ensure that customers actively consider alternatives, thereby increasing customer satisfaction.

Originality/value

This study is unique in being an exploratory study to examine the antecedents of mortgage satisfaction using a public data set. This study uniquely examines the National Survey of Mortgage Originations data set with partial least squares approach to examine underlying customer attitudes.

Details

International Journal of Housing Markets and Analysis, vol. 16 no. 6
Type: Research Article
ISSN: 1753-8270

Keywords

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