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Article
Publication date: 19 July 2024

Gaurav Dawar, Ramji Nagariya, Shivangi Bhatia, Deepika Dhingra, Monika Agrawal and Pankaj Dhaundiyal

This paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance…

Abstract

Purpose

This paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance and the financial market by applying qualitative research approaches.

Design/methodology/approach

The investigation has identified 372 articles sourced from Scopus databases, subjecting the bibliographic data to a comprehensive qualitative–quantitative analysis. The research uses established protocols for a structured literature review, adhering to PRISMA guidelines, machine learning-based structural topic modelling using Python and bibliometric citation analysis.

Findings

The results identified the leading academic authors, institutions and countries concerning carbon performance and financial markets literature. Quantitative studies dominate this research theme. The study has identified six knowledge clusters using topic modelling related to environmental reporting; price drivers of carbon markets; environmental policy and capital markets; financial development and carbon emissions; carbon risk and financial markets; and environmental performance and firm value. The results of the study also present the opportunities associated with carbon performance and the financial market and propose future research agendas on research through theory, characteristics, context and methodology.

Practical implications

The results of the study offer insights to practitioners, researchers and academicians regarding scientific development, intricate relationships and the complexities involved in the intersection of carbon performance and financial markets. For policymakers, a better understanding of carbon performance and financial markets will contribute to designing policies to set up priorities for countering carbon emissions.

Social implications

The study highlights the critical areas that require attention to limit greenhouse gas emissions and promote decarbonisation effectively. Policymakers can leverage these insights to develop targeted and evidence-based policies that facilitate the transition to a more sustainable and low-carbon economy.

Originality/value

The study initially attempts to discuss the research stream on carbon performance and financial markets literature from a systematic literature review.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 July 2024

Bashir Tijani, Xiao-Hua Jin and Osei-Kyei Robert

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of…

Abstract

Purpose

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of project organization designs on project management activities assigned to the PMPs. The AEC project organization design comprises the integration of permanent organization, project organization and external environment layers. In spite of the link between project organization design and mental health, limited studies have examined the impact of permanent organization factors, project organization factors and external environmental factors on mental health management practices. Therefore, this study aims to examine the interactive relationships between permanent organization factors, project organization factors, external environment factors and mental health management indicators.

Design/methodology/approach

Four organizational theories: institutional theory, agency theory and resource-based theory were integrated to develop a theoretical model guiding the aim of the study. Eighty-two survey data were collected from PMPs in AEC firms in Australia. Structural equation modelling was used to test the relationships between the constructs.

Findings

The study found that mental health management indicators are predicted by the interactive and direct effects of permanent organizational factors, project organizational factors and external environmental factors. The results of the interactive effects of the factors and mental health management indicators revealed that 20 of 26 proposed hypotheses were supported. Based on the established hypotheses, economic factors, technological factors, environmental factors, legal factors and organizational culture positively correlated with mental health management indicators. Likewise, human resources management (HRM), corporate governance, project governance and integrated project delivery (IPD) positively impact mental health management indicators. However, political factors, social factors, knowledge management and project management skills negatively impact mental health management indicators. Moreover, political factors, economic factors, technological factors, environmental factors, legal factors and organizational culture are positively related to corporate governance. Additionally, organizational culture positively impacts corporate governance, project governance and HRM, whereas project governance positively correlated with IPD and knowledge management.

Originality/value

The findings provide guidelines to AEC firms on achieving positive mental health management indicators through concentration on project organization design.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 22 September 2023

Mohamed M.M. Ahmed

This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Abstract

Purpose

This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Design/methodology/approach

Cumulating evidence from 31 studies (N = 12,739), this study meta-analytically examines the central question of whether top managers' tenure is significantly associated with MAS sophistication after correcting individual studies for statistical artifacts. The study also assesses the strength of this association bniy exploring the influence of several moderating factors.

Findings

The findings show that long-tenured top managers are not significantly related to MAS sophistication. However, the moderator analtgcqyses indicate that the relationship between top manager tenure and MAS sophistication is moderated by tenure measurement type, firm sector and size. The study provides evidence for the significant moderation of tenure measurement type (i.e. position tenure). The results also argue that top manager tenure matters for MAS sophistication in small- and medium-sized enterprises (SMEs) and firms in the private sector.

Originality/value

The meta-analysis summarizes existing studies quantitatively to expand prior narrative reviews by providing definitive evidence of the overall effect of top manager tenure on MAS sophistication.

Details

Asian Review of Accounting, vol. 32 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 17 September 2024

Søren Skjold Andersen, Mahesh C. Gupta and Diego Augusto de Jesus Pacheco

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011)…

Abstract

Purpose

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Design/methodology/approach

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Findings

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

Research limitations/implications

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

Practical implications

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

Originality/value

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

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: 3 July 2023

Shubhi Gupta, Govind Swaroop Pathak and Baidyanath Biswas

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also…

2009

Abstract

Purpose

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

Design/methodology/approach

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Findings

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

Research limitations/implications

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Practical implications

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

Social implications

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

Originality/value

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

Article
Publication date: 20 September 2024

João Henrique Lopes Guerra, Fernando Bernardi de Souza, Silvio R. I. Pires, Manoel Henrique Salgado and Anderson Luiz Ribeiro de Sá

The study analysed the aerospace industry, a traditionally important sector for the topic of risk management, from three complementary perspectives: the supply chain risks present…

Abstract

Purpose

The study analysed the aerospace industry, a traditionally important sector for the topic of risk management, from three complementary perspectives: the supply chain risks present in the sector, the mitigation strategies adopted to face them, and the characteristics (dimensions) observed in the SCRM process of aerospace companies.

Design/methodology/approach

The research employed a quali–quantitative method: a survey was carried out, followed by interviews with professionals from companies belonging to different tiers of aerospace supply chains. Interviews helped to interpret the survey data and understand in more detail risk management in aerospace companies.

Findings

The study presents a panorama of the aerospace industry in terms of risk management. The sector’s turbulent environment is described as well as the strategies to prevent, minimise or postpone the impact of supply chain risks. In particular, ten dimensions that have been identified in the SCRM process of aerospace firms are discussed. These characteristics influence the objectives of this process and are related to resources, roles and responsibilities, incentives, development of competences and skills, scope (internal and external) and approaches to integrate decisions and actions in the context of the supply chain.

Originality/value

Articles that address the SCRM process usually focus on the process steps, whereas this study investigated dimensions that transcend these steps but whose discussion in the literature is still fragmented. It also analysed a reference sector for the topic from a broader perspective than others available in the literature (supply chain risks, mitigation strategies and characteristics of the SCRM process). Supply chain members with relationships with each other were investigated, a desirable approach for SCRM but still under-explored. The study also answers calls for industry-specific studies and research on emerging countries.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 23 September 2024

Emmanuel Asare, De-Graft Owusu-Manu, Joshua Ayarkwa, I. Martek and David John Edwards

This paper is a response to the failure of construction firms to use sufficient attention to their working capital management (WCM) practices, resulting in operational challenges…

Abstract

Purpose

This paper is a response to the failure of construction firms to use sufficient attention to their working capital management (WCM) practices, resulting in operational challenges, and leading to the collapse of firms in most developing countries. Hence, this study aims to explore the empirical perspective of WCM practices among large building construction firms (LBCFs) in Ghana, to help achieve the Sustainable Development Goal 9.

Design/methodology/approach

The study collected primary data through structured survey questionnaires from LBCFs in Ghana. The CEOs/Directors, General Managers and Accountant/Finance of LBCFs in Ghana formed the unit of analysis based on a simple random sampling technique. Mean score, standard deviation and one-sample t-test were used to perform the empirical analysis of the study.

Findings

According to this study's empirical results, LBCFs appear to have effective WCM practices in place. This was evidenced in the surveyed responses which indicate that the sector’s WCM practices sound good based on the mean scores and statistically significant as the t-values > 1.664. Notably, LBCFs in Ghana pay their suppliers early to reduce the fear of adverse effect of late payments on their credit history, making them conservative in their approach toward financial management.

Originality/value

This is a pioneering paper in a developing country like Ghana, highlighting the significance of gaining an in-depth understanding of WCM practices among LBCFs. The findings of this study are expected to provide valuable information to industry players toward ensuring WCM efficiencies and can serve as a solid foundation for further empirical studies.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 16 July 2024

Di Fan, Sihong Wu, Yiyi Su and Vikas Kumar

International experience has long been recognized as a crucial determinant for firms’ knowledge management in the existing literature. However, within a global context, the…

Abstract

Purpose

International experience has long been recognized as a crucial determinant for firms’ knowledge management in the existing literature. However, within a global context, the relationship between international experience and the performance of multinational enterprises is intricate and remains ambiguous. While the impact of people mobility has been extensively studied, limited understanding exists regarding how global mobility of people and evolving external environments reshape the relationship. This study aims to integrate existing empirical evidence on this relationship and examines the contingencies posed by environmental factors.

Design/methodology/approach

This study conducted a multilevel meta-analysis based on a sample of 231 effect sizes collected from 167 articles to systematically examine the international experience–performance relationship, considering the moderating effect of the global mobility of people and the rise of national sentiments (including authoritarianism and protectionism). A two-stage procedure comprising Hedges-Olkin-type meta-analysis and random-effects meta-analytic regression was adopted.

Findings

The findings demonstrate a predominantly positive international experience–performance relationship that varies across studies owing to differences in research design, variable measurements and firm characteristics. The relationship is positively moderated by the global mobility of people, yet the positive effect is contingent upon the level of national sentiments within home countries. The beneficial effect of inbound mobility on this relationship is attenuated by authoritarianism and protectionism, while the effect of outbound mobility is positively influenced by authoritarianism and less affected by protectionism.

Originality/value

This study offers novel theoretical insights into multinationals’ knowledge accumulation in the internationalization process. It contributes to the existing literature by presenting an integrated framework elucidating the international experience–performance relationship. Building upon the knowledge-based view, it integrates environmental dynamics and national sentiments to investigate the performance implications of multinationals’ international experience, thereby providing valuable practical insights for effective global knowledge management.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 12 August 2024

Josephine Manase, Kelefa Mwantimwa and Tumpe Ndimbwa

Paper-based records management systems remain dominant in Tanzanian Government organisations despite the increase in digital records management systems adoption across the globe…

Abstract

Purpose

Paper-based records management systems remain dominant in Tanzanian Government organisations despite the increase in digital records management systems adoption across the globe. To create an understanding of this state, this study aims to investigate the use of records management systems in Tanzanian public sector organisations.

Design/methodology/approach

A descriptive research design was used in this study, alongside quantitative and qualitative approaches. A total of 81 respondents were drawn from three public sector organisations. To get a sample, non-probability (convenience and purposive) sampling techniques were used. A cross-sectional survey questionnaire and interview methods were used to gather quantitative and qualitative data. To analyse quantitative and qualitative data, the researchers used a mixed-methods analysis.

Findings

The study reveals different types of records management systems used in public sector organisations. Besides, the findings suggest that a large proportion of records are created through the digitisation of existing records. Aside from that, the study has revealed different types of records managed in the systems by government organisations. According to the study, there are various factors that determine the effective use of records management systems in public sector organisations.

Research limitations/implications

The implications of the present study are diverse. Specifically, its findings expand the theoretical body of knowledge by adding new insights regarding records management systems usage in government offices. The findings also provide the government with a basis for formulating and improving legal and regulatory frameworks to enhance records management. Apart from this, the findings are likely to benefit records practitioners by orchestrating inclusive strategies that will promote, not only effectiveness, but also sustainability in records management.

Originality/value

In Tanzania, a few studies have been conducted to examine digital records management practices and systems. These studies have not extensively highlighted the systems used to manage the records. This makes little to be known on the systems used to manage records in government offices. The present study has ascertained records management systems used in public sector organisations.

Details

Records Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 19 June 2024

Laxmi Pandit Vishwakarma, Rajesh Kr Singh, Ruchi Mishra and Mani Venkatesh

The study aims to synthesize existing knowledge and proposes a research framework for building a resilient supply chain (SC) through artificial intelligence (AI) technology. It…

Abstract

Purpose

The study aims to synthesize existing knowledge and proposes a research framework for building a resilient supply chain (SC) through artificial intelligence (AI) technology. It also identifies existing literature gaps and paves the way for a future research agenda.

Design/methodology/approach

A systematic literature review has been carried out to identify the peer-reviewed articles from Scopus and Web of Science databases. Then, the selected articles published between 2012 and 2023 are analyzed using descriptive and thematic analysis methods to unearth research gaps and offer new research directions.

Findings

Descriptive and thematic analysis reveals the overall development of literature on the role of AI for supply chain resilience (SCR). Based on the findings of the thematic analysis, the motivation, application, capability and outcome (MACO) framework has been developed and propositions have been proposed. Several future research directions have also been suggested in terms of theory, context and methodology (TCM).

Practical implications

The study provides a fresh perspective on the integration of AI technology within the realm of SCR. The developed MACO framework serves as a practical tool for supply chain management (SCM) professionals, offering a nuanced understanding of AI's applications across various functional areas to streamline operations, minimize waste and optimize resource utilization, thereby helping them in strategic planning.

Originality/value

This study contributes to the literature on the role of AI for building SCR by uncovering gaps, offering research directions and developing propositions for future research directions.

Details

Journal of Enterprise Information Management, vol. 37 no. 4
Type: Research Article
ISSN: 1741-0398

Keywords

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