Search results

1 – 10 of 13
Article
Publication date: 25 March 2024

Maria Holgado, Constantin Blome, Martin C. Schleper and Nachiappan Subramanian

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future…

Abstract

Purpose

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future. Furthermore, it is supposed to propose avenues for future research on operational and supply chain resilience, interacting with the sustainability literature in our field.

Design/methodology/approach

A conceptual review of resilience and sustainability themes within operations and supply chain management research is conducted. Reflections on the topic are informed by relevant literature published over the last decade.

Findings

The major conceptual contributions are threefold: (1) This article elaborates on the understanding of operational resilience and supply chain resilience concepts and reviews their respective primary research streams. (2) It proposes resilience as the missing element in the pursuit of excellence in organizations that want to contribute to a more sustainable future. (3) The article offers a research framework that provides a future research agenda at the intersection of resilience and sustainability in operations and supply chain management research.

Originality/value

The article highlights gaps in current research and illustrates further areas of research that need to be addressed to maximize the contribution of operations and supply chain management research in supporting practitioners to achieve a more sustainable future.

Details

International Journal of Operations & Production Management, vol. 44 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 9 February 2023

Oana Daniela Lupoae, Riana Iren Radu, Violeta Maria Isai and Oana Iuliana Mihai

Horses play an important role in the agricultural industry around the world. The equestrian sector offers new markets and sustainable business opportunities. This paper, based on…

Abstract

Purpose

Horses play an important role in the agricultural industry around the world. The equestrian sector offers new markets and sustainable business opportunities. This paper, based on a structural equation modelling approach, seeks to explore the interests of Romanian entrepreneurs in developing a sustainable business in the equestrian sector by investing in the use of horse manure. This manure is an important renewable resource in the circular economy, including in the production of bioenergy and bio-fertilizers. The present research investigates whether there is an interest in developing such a business in Romania, built around three pillars: the environment, society and the economy.

Design/methodology/approach

PLS-SEM is an appropriate method for this research, where prediction of interest for sustainable entrepreneurship plays a central role. In total, 153 responses have been collected and validated based on a questionnaire and the invitations to complete were sent to people who are already entrepreneurs or have intention to become entrepreneurs in the near future.

Findings

The structural model shows that society's interest has the strongest effect on developing a sustainable business model through horse manure. Surprisingly, the study does not reflect an expected correlation between the interest in the environment and the development of a sustainable business model through horse manure resulting in bioenergy.

Originality/value

This study contributes to arousing the interest in research and even the development of a business by presenting the sustainability factors in the horse industry and adopting technological innovations, services, products and business models. The study was conducted in Romania, where, currently, the manure produced by horses is underexploited, and the equestrian sector requires new business models, innovations and sustainable development.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 7
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 6 September 2023

Abeer M. Abdelhalim

This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the…

1002

Abstract

Purpose

This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development.

Design/methodology/approach

A qualitative case study approach is used in this study with multiple collecting data tools as in-depth interviews and observations, in addition to the content analysis used of the annual reports for the year 2021, of Almarai manufacturing corporate (one of the leaders of food and beverage manufacturing corporates in Saudi Arabia and other countries).

Findings

Research findings provide good insights about the significant impact of the effective integration between big data analytics and management accounting on corporate sustainability performance development, big data can assist management accounting to form corporate value-added strategies and activities.

Research limitations/implications

The study is limitedly applied to one manufacturing corporate as a study case; therefore, the findings cannot be generalized. Thus, future research can examine the association between the current study variables with wide-scale applications and with different approaches and in different contexts to enrich the findings. Moreover, future research may focus on the integration between big data analytics and management accounting reports in the meta-verse environment to explore the benefits that corporates could gain from the features and capabilities of meta-verse technology.

Originality/value

There is a research gap regarding the impact of the integration between big data analytics and management accounting practices on corporate sustainability development, as most of the previous studies focused on two variables only of the current study variables; therefore, this study tries to investigate and give important insights about it.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 14 December 2023

Ulrike Gretzel

Social media influencers increasingly determine what is fashionable. By creating and sharing visual contents, predominantly on Instagram, they shape what social media users see…

Abstract

Social media influencers increasingly determine what is fashionable. By creating and sharing visual contents, predominantly on Instagram, they shape what social media users see and aspire to. Their contents reflect Instagram esthetics and their own personal brands. This chapter argues that their visuals also represent emerging visual practices and styles that are typical of influencers and transcend fashion and tourism contexts. Using a netnographic approach, this chapter examines Instagram posts of 20 tourism and fashion mega-influencers. It finds common practices but also identifies differential ways in which fashion and tourism visuals are constructed. This chapter highlights how the subjects have intertwined, especially when it comes to influencers.

Book part
Publication date: 28 August 2023

Atsuko Kawakami, Subi Gandhi, Derek Lehman and Jennie Jacobs Kronenfeld

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine…

Abstract

Purpose

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine hesitancy demonstrated by the rural population to increase coverage and to contain the disease spread throughout the United States. This study aimed to explore other factors influencing vaccine hesitancy among rural dwellers besides the geography-related barriers such as poor health care access and individuals having no or suboptimal insurance coverage.

Methodology/Approach

By reviewing existing data and literature about vaccination, health literacy, and behaviors, and prevailing ideologies, we discuss the potential causes of vaccine hesitancy in rural areas that could create barriers for successful public health efforts related to vaccine coverage and provide suggestions to ameliorate the situation.

Findings

Geography-related barriers, health literacy, and preconceived notions are key determinants of adopting healthy behaviors and complying with public health authorities' recommendations among rural individuals during a public-health crisis. We argue that ideology, which is much deeper than preconception or misconception on vaccination, should be incorporated as a key factor to redefine the term “vulnerable populations” in public health research.

Research Limitations/Implications

The limitation of our study is that we have not found an effective way to encourage the populations who hold conservative religious and political ideologies to join the efforts for public health. Even though geography-related barriers may strongly impact the rural dwellers in achieving optimal health, the various forms of ideologies they have toward certain health behaviors cannot be discounted to understand and address vaccine-related disparities in rural areas. There is a need to redefine the term “vulnerable population” particularly as it relates to rural areas in the United States. During large-scale public health disasters, scholars and public health authorities should consider the ideologies of individuals, in addition to other factors such as race/ethnicity, area of residence (rural vs. urban), and socioeconomic factors influencing the existing vulnerabilities and health disparities.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Book part
Publication date: 28 August 2023

Caroline Wolski, Kathryn Freeman Anderson and Simone Rambotti

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health…

Abstract

Purpose

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

Methodology/Approach

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

Findings

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

Research limitations/implications

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

Originality/Value of Paper

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Book part
Publication date: 6 September 2023

Noushra Shamreen Amode, Prakash N. K. Deenapanray and Pratima Jeetah

The chapter aims to evaluate the efficacy of stakeholder participation in the solid waste management system of Mauritius in view of providing a possible mechanism to attain the…

Abstract

Purpose

The chapter aims to evaluate the efficacy of stakeholder participation in the solid waste management system of Mauritius in view of providing a possible mechanism to attain the goals of a sustainable waste management framework.

Methodology

The study employs qualitative indicators, namely, User Inclusivity and Producer Inclusivity of the Wasteaware Benchmark Indicators. Secondary data are used to conduct a critical and comprehensive analysis of the sub-indicators falling under each of the two main indicators to determine the overall compliance level with respect to stakeholder engagement of the waste management sector of Mauritius.

Findings

The results of the study show a LOW/MEDIUM compliance level for both User Inclusivity and Provider Inclusivity indicators, which indicates that improvement is required in the stakeholder engagement mechanism in Mauritius. The main weaknesses identified comprise of lack of an adequate legal framework with clear definition of waste types with regards to segregation, especially for non-hazardous wastes, low efficiency of sustainable waste management awareness campaigns and lack of inclusion of the informal sector. The main strengths identified consist of a proper bidding mechanism in place and a good level of equity in the provision of waste management services with respect to comingled waste collection. Suggested improvement areas include a revamping of the existing legal framework related to waste management to cater for higher inclusivity of all stakeholders together with including sustainable waste management topics in the formal education curriculum.

Originality

The User Inclusivity and Producer Inclusivity indicators were previously applied only to cities to measure the level of stakeholder participation, but this study has demonstrated that these indicators can also be adopted on a nation-wide level to evaluate stakeholder engagement. The use of these indicators together with secondary data presents a less time-consuming method to assess stakeholder participation in the waste sector, which can be particularly useful for Small Island Developing States.

Article
Publication date: 12 March 2024

Luigi Piper, Lucrezia Maria de Cosmo, M. Irene Prete, Antonio Mileti and Gianluigi Guido

This paper delves into evaluating the effectiveness of warning messages as a deterrent against excessive fat consumption. It examines how consumers perceive the fat content of…

Abstract

Purpose

This paper delves into evaluating the effectiveness of warning messages as a deterrent against excessive fat consumption. It examines how consumers perceive the fat content of food products when presented with two distinct label types: (1) a textual warning, providing succinct information about the fat content, and (2) a pictorial warning, offering a visual representation that immediately signifies the fat content.

Design/methodology/approach

Two quantitative studies were carried out. Study 1 employed a questionnaire to evaluate the efficacy of textual and pictorial warning messages on high- and low-fat food products. Similarly, Study 2 replicated this comparison while incorporating a neuromarketing instrument to gauge participants’ cerebral reactions.

Findings

Results indicate that pictorial warnings on high-fat foods significantly deter consumers’ purchasing intentions. Notably, these pictorial warnings stimulate the left prefrontal area of the cerebral cortex, inducing negative emotions in consumers and driving them away from high-fat food items.

Originality/value

While the influence of images over text in shaping consumer decisions is well understood in marketing, this study accentuates the underlying mechanism of such an impact through the elicitation of negative emotions. By understanding this emotional pathway, the paper presents fresh academic and managerial perspectives, underscoring the potency of pictorial warnings in guiding consumers towards healthier food choices.

Highlights

 

  1. Textual warnings do not seem to discourage high-fat product consumption.

  2. A pictorial warning represents the fat content of an equivalent product.

  3. Pictorial warnings decrease the intention to purchase a high-fat product.

  4. Pictorial warnings determine an increase in negative emotions.

Textual warnings do not seem to discourage high-fat product consumption.

A pictorial warning represents the fat content of an equivalent product.

Pictorial warnings decrease the intention to purchase a high-fat product.

Pictorial warnings determine an increase in negative emotions.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 22 June 2023

Cristiano Busco, Fabrizio Granà and Maria Federica Izzo

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively…

Abstract

Purpose

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

Design/methodology/approach

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

Findings

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

Originality/value

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

Details

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

Keywords

Open Access
Article
Publication date: 10 April 2024

Beatriz Forés and José María Fernández-Yáñez

Achieving good sustainability performance requires balancing higher economic profits with better environmental and social performance. Knowledge plays a key role in improving…

Abstract

Purpose

Achieving good sustainability performance requires balancing higher economic profits with better environmental and social performance. Knowledge plays a key role in improving corporate sustainability performance, but this knowledge is becoming increasingly complex, specific and dispersed among many scientific, technological and business actors. Science and technology parks (STPs) are infrastructures designed to host varying types of organizations that can bring together new, disruptive knowledge. Our purpose is to unveil how these spaces can be drivers of sustainability performance for companies.

Design/methodology/approach

We test our hypotheses on a longitudinal database of Spanish companies over the period 2009–2016 using structural equation models (SEMs).

Findings

This research confirms that a firm’s location in an STP helps improve its sustainability performance, provided that conditions are optimal in the STP. These optimal conditions are based on an abundance of knowledge spillovers available to the firm and the firm’s ability to harness them, especially those of a more disruptive nature, through absorptive capacity.

Originality/value

Results of this study yield implications for academia in the form of future lines of research and practical implications for policymakers and managers of both STPs and the organizations that host them.

研究目的

若要取得良好的可持續發展績效,我們必須以更佳的環境和社會績效來平衡更高的經濟利潤。知識在改善企業的可持續發展績效上發揮關鍵作用; 但知識對很多科學的、技術性的和商業的參與者來說,變得越來越複雜、特殊和分散。科技園是為集合嶄新而帶有顛覆性知識的各種不同組織提供軟硬體支援而設計的基礎設施。本研究擬顯露這些設施和場地如何能為企業推動其永續發展績效。

研究設計/方法/理念

我們以結構方程模式、去測試有關涵蓋2009年至2016年期間西班牙企業的縱向數據庫的研究假設。

研究結果

研究結果確認了只要在科技園內有最優良的環境和條件,企業在園內的位置是有助改善其永續發展績效的。這些最優良環境和條件是基於企業可得到的豐富的知識外溢,以及它們可透過其吸收能力去控制知識外溢的能力,特別是那些具更強顛覆性本質的知識外溢。

研究的原創性

研究結果為學術界就未來的研究領域提供了啟示; 研究結果亦為科技園和主辦機構的政策制定者和經理、提供了實務方面的啟示。

1 – 10 of 13