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Article
Publication date: 4 April 2023

Binh Bui, Zichao (Alex) Wang and Matthäus Tekathen

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to…

Abstract

Purpose

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes.

Design/methodology/approach

This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed.

Findings

This study finds that carbon toolmaking is an important means to materialise and effectuate organisations’ response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies.

Practical implications

The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations’ strategies and operations.

Originality/value

The authors identify how carbon toolmaking materialises and effectuates organisations’ responses to multiple interacting logics in carbon management.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 December 2022

Ahmed Abdullah Danook and Omar-F Hasan Al.obaidy

The purpose of this study is to examine the dimensions of strategic intent (SI; see Appendix 1) according to the Hamel and Prahalad model as a building for the future, relying on…

Abstract

Purpose

The purpose of this study is to examine the dimensions of strategic intent (SI; see Appendix 1) according to the Hamel and Prahalad model as a building for the future, relying on today’s knowledge-based and proactive strategic directions of management as long-term and deep-perspective creative directions, objective vision and rational analysis, integrative in work, survival structure and comprehensiveness in perception.

Design/methodology/approach

The quantitative approach was used based on research, detection and proof, as data were collected from leaders amounting to 70 respondents and analyzed in the SPSS program and ant colony optimization (see Appendix 1) algorithm and interpretation of the results.

Findings

It was found that the SI dimensions are poorly available due to problems related to foresight, capabilities and the strategic structure that represents the head of strategic objectives.

Practical implications

The empirical evaluation view of the study is valuable for leaders to draw a future strategy of advantage for organizations in developing countries to enrich their core capabilities by activating the SI dimensions.

Originality/value

It stems from a vital issue related to strategic dimensions aimed at a better future for strategic executive work, especially after the crisis that led to a significant decline in the level of performance of organizations.

Details

Nankai Business Review International, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 20 September 2023

Yaoqi Li, Jinghua Tu, Mang He and Pei Liu

This study aims to examine the effect of regional discrimination on tourists’ unethical behavior intention and the mediating role of tourist anger. Furthermore, the study examines…

Abstract

Purpose

This study aims to examine the effect of regional discrimination on tourists’ unethical behavior intention and the mediating role of tourist anger. Furthermore, the study examines whether the impact of regional discrimination on tourist anger is moderated by tourist self-efficacy.

Design/methodology/approach

Three scenario experiments were conducted to test the research hypotheses.

Findings

The results indicated an indirect effect of regional discrimination on tourists’ unethical behavior intention via tourist anger. In addition, the findings showed that tourist self-efficacy would weaken the relationship between regional discrimination and tourist anger.

Research limitations/implications

This study reveals tourists’ emotional and behavioral reactions to regional discrimination. Further research can examine the influence of regional discrimination from other theoretical lens and field experiments are encouraged.

Originality/value

This study enriches current knowledge on regional discrimination by developing an integral framework to explore tourists’ reactions toward regional discrimination.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 11
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 9 October 2023

Madison Harding-White, Dara Mojtahedi and Jerome Carson

This paper aims to explore current inconsistencies within the theoretical framework of current posttraumatic growth (PTG) literature in support of the suggestion for an…

Abstract

Purpose

This paper aims to explore current inconsistencies within the theoretical framework of current posttraumatic growth (PTG) literature in support of the suggestion for an alternative novel phenomenon labelled “post-adversarial appreciation”.

Design/methodology/approach

This re-conceptualisation has developed from the findings of empirical research conducted by the authors and their understanding of PTG.

Findings

Significant inconsistencies persist across the PTG literature in relation to the parameters required for PTG to manifest. It appears that PTG or an alternative concept labelled adversarial growth does take place following adverse/traumatic events, but that a separate phenomenon may better explain positive improvements in perceived personal appreciation during such events. This phenomenon is theorised by the authors as “post-adversarial appreciation”.

Originality/value

This paper suggests the existence of a novel phenomenon that may address many of the inconsistencies and present within the current PTG literature. This highlights a significant need for further research within the field of trauma and adversity in relation to positive outcomes which may result from such negative experiences.

Details

Mental Health and Social Inclusion, vol. 27 no. 4
Type: Research Article
ISSN: 2042-8308

Keywords

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