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1 – 10 of 10Mika Luhtala, Olga Welinder and Elina Vikstedt
This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…
Abstract
Purpose
This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.
Design/methodology/approach
Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.
Findings
We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.
Originality/value
While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.
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This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.
Abstract
Purpose
This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.
Design/methodology/approach
The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.
Findings
The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”
Practical implications
This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.
Originality/value
This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.
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Petra Pekkanen and Timo Pirttilä
The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and…
Abstract
Purpose
The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.
Design/methodology/approach
The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.
Findings
The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.
Practical implications
The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.
Originality/value
This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.
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Francesco Aiello, Paola Cardamone, Lidia Mannarino and Valeria Pupo
The purpose of this study is to investigate whether and how inter-firm cooperation and firm age moderate the relationship between family ownership and productivity.
Abstract
Purpose
The purpose of this study is to investigate whether and how inter-firm cooperation and firm age moderate the relationship between family ownership and productivity.
Design/methodology/approach
We first estimate the total factor productivity (TFP) of a large sample of Italian firms observed over the period 2010–2018 and then apply a Poisson random effects model.
Findings
TFP is, on average, higher for non-family firms (non-FFs) than for FF. Furthermore, inter-organizational cooperation and firm age mitigate the negative effect of family ownership. In detail, it is found that belonging to a network acts as a moderator in different ways according to firm age. Indeed, young FFs underperform non-FF peers, although the TFP gap decreases with age. In contrast, the benefits of a formal network are high for older FFs, suggesting that an age-related learning process is at work.
Practical implications
The study provides evidence that FFs can outperform non-FFs when they move away from Socio-Emotional Wealth-centered reference points and exploit knowledge flows arising from high levels of social capital. In the case of mature FFs, networking is a driver of TFP, allowing them to acquire external resources. Since FFs often do not have sufficient in-house knowledge and resources, they must be aware of the value of business cooperation. While preserving the familiar identity of small companies, networks grant FFs the competitive and scale advantages of being large.
Originality/value
Despite the wide but ambiguous body of research on the performance gap between FFs and non-FFs, little is known about the role of FFs’ heterogeneity. This study has proven successful in detecting age as a factor in heterogeneity, specifically to explain the network effect on the link between ownership and TFP. Based on a representative sample, the study provides a solid framework for FFs, policymakers and academic research on family-owned companies.
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The purpose of this study is to examine how the constructs of false self, preference for online social interaction (POSI), compulsive internet use (CIU), and online disinhibition…
Abstract
Purpose
The purpose of this study is to examine how the constructs of false self, preference for online social interaction (POSI), compulsive internet use (CIU), and online disinhibition affect social withdrawal in a social media context. The mediating effects of moral disengagement and cyber aggression are also tested.
Design/methodology/approach
Data were collected using an online survey (n = 533) from consumers in Japan. This study used structural equation modeling and PROCESS to examine the proposed relationships.
Findings
The study revealed that false self positively affects moral disengagement while online disinhibition positively affects cyber aggression and moral disengagement. Preference for online social interaction and compulsive internet use both positively impacts social withdrawal. Cyber aggression and moral disengagement were established mediators between false self/ Preference for online social interaction/ compulsive internet use/ online disinhibition and social withdrawal.
Research limitations/implications
Although restricted to cyberaggression, owing to the reciprocal relationship between cyber victimization and cyberaggression, cyber victimization can be included for further study. This study expands the understanding of social withdrawal within the context of social media.
Practical implications
Based on the findings, policies and programs that address mental health that build self-esteem, self-confidence and reduce anxiety ought to be undertaken. Managing and formulating guidelines on anonymity should also be taken into consideration.
Originality/value
This research demonstrates the crucial constructs that affect social media users negatively from the aspects of cyberaggression, moral disengagement and social withdrawal. It also establishes the importance of mental health in reducing adverse effects from social media.
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Hiva Rastegar, Gabriel Eweje and Aymen Sajjad
This paper aims to unravel the relationship between market-driven impacts of climate change and firms’ deployment of renewable energy (RE) innovation. The purpose is to understand…
Abstract
Purpose
This paper aims to unravel the relationship between market-driven impacts of climate change and firms’ deployment of renewable energy (RE) innovation. The purpose is to understand how market-related forces, influenced by uncertainty, shape firms’ behaviour in response to climate change challenges.
Design/methodology/approach
Drawing on the behavioural theory of the firm (BTOF), the paper develops a conceptual model to decode the relationship between each category of market-driven impacts and the resulting RE innovation within firms. The model takes into account the role of uncertainty and differentiates between multinational enterprises (MNEs) and domestic firms.
Findings
The analysis reveals five key sources of market-driven impacts: investor sentiment, media coverage, competitors’ adoption of ISO 14001, customer satisfaction and shareholder activism. These forces influence the adoption of RE innovation differently across firms, depending on the level of uncertainty and the discrepancy between environmental performance and aspiration level.
Originality/value
This paper contributes to the literature in four ways. Firstly, it emphasises the importance of uncertainty associated with market-driven impacts, which stimulates different responses from firms. Secondly, it fills a research gap by focusing on the proactivity of firms in adopting RE innovation, rather than just operational strategies to curb emissions. Thirdly, the paper extends the BTOF by incorporating the concept of uncertainty in explaining firm behaviour. Finally, it provides insights into the green strategies of MNEs in the face of climate change, offering a comprehensive model that differentiates MNEs from domestic firms.
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The purpose of this study is to examine whether and how financial performance feedback influences green innovation performance by drawing on the behavioral theory of the firm…
Abstract
Purpose
The purpose of this study is to examine whether and how financial performance feedback influences green innovation performance by drawing on the behavioral theory of the firm (BTOF) and relying on motivation-based logic.
Design/methodology/approach
A total of 17,558 firm-year observations from 3,062 publicly traded firms in China are used as the research sample.
Findings
The results reveal that low-performing firms are less likely to conduct green innovation activities because managers burden pressure to meet short-term targets. This study further finds that these relations are moderated by institutional ownership.
Originality/value
This study contributes to the BTOF literature by linking performance feedback to green innovation activities. This study applies a motivation-based logic to relate performance below and above aspirations to green innovation activities. This study introduces institutional ownership as a boundary condition.
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Manuel Pedro Rodríguez Bolívar and Laura Alcaide Muñoz
This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging…
Abstract
Purpose
This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.
Design/methodology/approach
VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.
Findings
The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.
Practical implications
The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.
Social implications
The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.
Originality/value
Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.
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The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT…
Abstract
Purpose
The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT) development and to understand the role of foreign multinationals in Chinese innovation systems.
Design/methodology/approach
A qualitative research approach is used by interviewing executives from German multinationals with expertise in AI and GT development and organization of innovation processes in China. In total, 11 semi-structured interviews were conducted with companies, and the data were analysed with a thematic qualitative text analysis.
Findings
The findings show that AI applications for GT are primarily developed in cross-company projects that are led by local and regional authorities through the organization of industrial districts and clusters. German multinationals are either being integrated, remaining autonomous or being excluded from these twin transition innovation processes.
Originality/value
This paper aims to fill the gap in the literature by providing one of the first qualitative approach towards twin transition innovation processes in China and exploring the integration of multinational enterprises in cluster organizations. To the best of the author’s knowledge, this is one of the first twin transition studies from this perspective in emerging economies.
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Sofi Perikangas, Harri Kostilainen and Sakari Kainulainen
The purpose of this article is to show (1) how social innovations are created through co-production in social enterprises in Finland and (2) how enabling ecosystems for the…
Abstract
Purpose
The purpose of this article is to show (1) how social innovations are created through co-production in social enterprises in Finland and (2) how enabling ecosystems for the creation of social innovations can be enhanced by the government.
Design/methodology/approach
This study is a descriptive case study. The data comprises focus group interviews that were conducted during a research project in Finland in 2022. The interviewees represented different social enterprises, other non-profit organisations and national funding institutions.
Findings
Social enterprises create social innovations in Finland through co-production, where service innovation processes, activism and networking are central. Also, to build an enabling ecosystem, government must base the system upon certain elements: enabling characteristics of the stakeholders, co-production methods and tools and initiatives by the government.
Originality/value
The authors address an important challenge that social enterprises struggle with: The position of social enterprises in Finland is weak and entrepreneurs experience prejudice from both the direction of “traditional” businesses and the government which often does not recognise social enterprise as a potential partner for public service delivery. Nonetheless, social enterprises create public value by contributing to the co-production of public services. They work in interorganisational networks by nature and can succeed where the traditional public organisations and private businesses fail.
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