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Article
Publication date: 18 April 2019

Drivers and barriers to circular economy implementation: An explorative study in Pakistan’s automobile industry

Martin Agyemang, Simonov Kusi-Sarpong, Sharfuddin Ahmed Khan, Venkatesh Mani, Syed Tahaur Rehman and Horsten Kusi-Sarpong

Circular economy (CE) has gained considerable attention from researchers and practitioners over the past few years because of its potential social and environmental…

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Abstract

Purpose

Circular economy (CE) has gained considerable attention from researchers and practitioners over the past few years because of its potential social and environmental benefits. However, limited attention has been given in the literature to explore the drivers and barriers in CE implementation in emerging and developing countries besides China. Therefore, the purpose of this paper is to identify the drivers and barriers to implementing a CE in Pakistan’s automobile manufacturing industry.

Design/methodology/approach

This study adopts an explorative approach to understand the drivers and barriers at the micro-level CE implementation in Pakistan’s automobile industry. The research design includes both qualitative and quantitative methods using a survey instrument and interviews to gather data. The use of the two main sources of data provides the opportunity for triangulation of the data to improve the validity of the findings, and enables greater inferences from the results.

Findings

This study shows that “profitability/market share/benefit” (30 percent), “cost reduction” (22 percent) and “business principle/concern for environment/appreciation” (19 percent) are the top three drivers. Similarly, “unawareness” (22 percent), “cost and financial constraint” (20 percent) and “lack of expertise” (17 percent) are the top three barriers in implementing CE principles in Pakistan automobiles industry.

Research limitations/implications

This study considers only Pakistan automobiles industry, and the practical implications potentially limit to emerging Asian economies.

Originality/value

This study is the first of its kind that has investigated the drivers and barriers of CE at the organizational level in the automobile industry of Pakistan. Thus, it helps to advance the understanding of the subject matter and enables the formulation of effective policies and business strategies by practitioners for upscaling CE and sustainability.

Details

Management Decision, vol. 57 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/MD-11-2018-1178
ISSN: 0025-1747

Keywords

  • Emerging economy
  • Manufacturing
  • Barriers
  • Automobile
  • Drivers
  • Circular economy

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Article
Publication date: 11 November 2020

Enablers to supply chain performance on the basis of digitization technologies

Himanshu Gupta, Sarangdhar Kumar, Simonov Kusi-Sarpong, Charbel Jose Chiappetta Jabbour and Martin Agyemang

The aim of this study is to identify and prioritize a list of key digitization enablers that can improve supply chain management (SCM). SCM is an important driver for…

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Abstract

Purpose

The aim of this study is to identify and prioritize a list of key digitization enablers that can improve supply chain management (SCM). SCM is an important driver for organization's competitive advantage. The fierce competition in the market has forced companies to look the past conventional decision-making process, which is based on intuition and previous experience. The swift evolution of information technologies (ITs) and digitization tools has changed the scenario for many industries, including those involved in SCM.

Design/methodology/approach

The Best Worst Method (BWM) has been applied to evaluate, rank and prioritize the key digitization and IT enablers beneficial for the improvement of SC performance. The study also used additive value function to rank the organizations on their SC performance with respect to digitization enablers.

Findings

The total of 25 key enablers have been identified and ranked. The results revealed that “big data/data science skills”, “tracking and localization of products” and “appropriate and feasibility study for aiding the selection and adoption of big data technologies and techniques ” are the top three digitization and IT enablers that organizations need to focus much in order to improve their SC performance. The study also ranked the SC performance of the organizations based on digitization enablers.

Practical implications

The findings of this study will help the organizations to focus on certain digitization technologies in order to improve their SC performance. This study also provides an original framework for organizations to rank the key digitization enablers according to enablers relevant in their context and also to compare their performance with their counterparts.

Originality/value

This study seems to be the first of its kind in which 25 digitization enablers categorized in four main categories are ranked using a multi-criteria decision-making (MCDM) tool. This study is also first of its kind in ranking the organizations in their SC performance based on weights/ranks of digitization enablers.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/IMDS-07-2020-0421
ISSN: 0263-5577

Keywords

  • Supply chain management
  • Digitization tools
  • Big data analysis
  • Internet of things
  • Blockchain technology
  • Industry 4.0
  • Best Worst Method

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Article
Publication date: 15 July 2020

Testing the impact of athlete brand image attributes on fan loyalty

Abed Mahmoudian, Saeed Sadeghi Boroujerdi, Sardar Mohammadi, Vahid Delshab and Do Young Pyun

Athlete brand image management has become a popular topic among sport marketing scholars. This study aims to test the impacts of the attributes of an athlete brand image…

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Abstract

Purpose

Athlete brand image management has become a popular topic among sport marketing scholars. This study aims to test the impacts of the attributes of an athlete brand image on fan loyalty.

Design/methodology/approach

In total, 500 questionnaires were delivered to university students and 472 completed questionnaires were returned. Confirmatory factor analysis was conducted to test the psychometric properties of the measures and structural equation modeling was carried out to test the hypotheses.

Findings

The findings of this study show that three attributes of athlete brand image (e.g. marketable lifestyle, athletic performance and attractive appearance) positively influenced fan loyalty.

Research limitations/implications

To increase the loyalty of fans, effective marketing strategies could be designed to create positive images of athletes with both athletes’ on-field (e.g. athletic skills, competition style and excellence in sport) and off-field performance (e.g. engagement with fans, community involvement, public relation and charity activities).

Originality/value

This paper provides valuable insights into the measurement of athlete brand image and fan loyalty and offers a foundation for future research on athlete brand management.

Details

Journal of Business & Industrial Marketing, vol. 36 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JBIM-10-2019-0464
ISSN: 0885-8624

Keywords

  • Fan loyalty
  • Athlete brand management
  • Athletic performance
  • Attractive appearance
  • Marketable lifestyle

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Article
Publication date: 16 June 2020

Measurement and assessment of accounting research, impact and engagement

Brendan Thomas O'Connell, Paul De Lange, Ann Martin-Sardesai and Gloria Agyemang

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and…

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Abstract

Purpose

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

Design/methodology/approach

Consists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue.

Findings

The paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the “Corporate University” and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research.

Research limitations/implications

The value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area.

Practical implications

The research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.

Originality/value

This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-05-2020-4560
ISSN: 0951-3574

Keywords

  • Research assessment
  • Research measurement
  • Journal rankings
  • Accounting
  • University management

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Article
Publication date: 19 May 2020

Developing an Athlete Brand Identity Scale using Rasch analysis

Annika Linsner, Brad Hill, Kirstin Hallmann and Popi Sotiriadou

This study identifies important dimensions of the athlete brand identity construct incorporating the athlete perspective. It also uses Rasch analysis to provide a…

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Abstract

Purpose

This study identifies important dimensions of the athlete brand identity construct incorporating the athlete perspective. It also uses Rasch analysis to provide a practical tool (the Athlete Brand Identity Scale) to measure how closely an athlete's personal brand identity is aligned with their perceived brand image.

Design/methodology/approach

Reference to existing athlete branding measurement tools and consultation with ten athlete experts generated (74) items considered important to an athlete brand. Two different response scales were then used to test those items in wider surveys of athletes and consumers. This allowed for further scale development and measurement of congruence between an athlete's self-image and the brand image held by consumers (within the same survey). Factor analysis and Rasch analysis were carried out to refine the item pool and assess item measurement properties to establish a concise scale for determining athlete brand identity.

Findings

Results show successful identification of four dimensions of athlete brand identity measurement: athletic integrity, athletic success, fan engagement and character traits, informed development of the Athlete Brand Identity Scale (ABIdS). The unique and significant aspect of the ABIdS is its capacity to incorporate the athlete's perspective into brand management.

Practical implications

The ABIdS can be utilised by early-career athletes to plan and prioritise branding efforts whilst established athletes can identify incongruence between self-image and consumer perceptions. Such gaps can be evaluated and branding activities modified accordingly. This will enable athletes to better access corporate support/sponsorship thereby reducing reliance on public funds.

Originality/value

The major difference between the ABIdS and other existing scales in the athlete brand research domain is the focus on the athlete perspective, as opposed to the consumer perspectives. Evaluating consumer perspectives does not explain how athletes perceive their own brand or how their own perception of their brand compares to that of people external to the brand (fans and consumers). The ABIdS developed in this study has the potential to achieve this objective as its design was driven by athlete perceptions but tested on both athletes and consumers.

Details

Sport, Business and Management: An International Journal, vol. 10 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/SBM-09-2019-0075
ISSN: 2042-678X

Keywords

  • Athlete branding
  • Brand identity
  • Brand image
  • Athlete Brand Identity Scale
  • Rasch analysis
  • Scale development

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Article
Publication date: 26 May 2020

Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia

Brendan T. O'Connell, Paul De Lange, Greg Stoner and Alan Sangster

The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by…

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Abstract

Purpose

The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.

Design/methodology/approach

We analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.

Findings

Our key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period.

Research limitations/implications

Our findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise.

Practical implications

A practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals.

Originality/value

Our findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-12-2019-4293
ISSN: 0951-3574

Keywords

  • Journal ratings
  • Research assessment exercises
  • Academic elitism
  • Bourdieu

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Article
Publication date: 11 January 2020

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Evgenii Aleksandrov

This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research…

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Abstract

Purpose

This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation?

Design/methodology/approach

This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation.

Findings

The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation.

Originality/value

This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/QRAM-01-2019-0008
ISSN: 1176-6093

Keywords

  • Russia
  • Engagement
  • Reflexivity
  • Institutional work
  • The role of accounting
  • University hybridization

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Book part
Publication date: 28 September 2020

A Performance Measurement Approach to Defining and Measuring Research Relevance: Evidence from University Senior Management

Mary A. Malina and Basil P. Tucker

Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways…

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Abstract

Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways is the relevance of research typically measured? and (3) What alternative ways might be adopted in measuring the relevance of research?

Design/methodology/approach – This exploratory study adopts an inductive approach, informed by data collected from semi-structured interviews with senior research-related university leaders and archival sources in five Australian and eight US universities.

Findings – There is considerable convergence in the conceptualization as well as the operationalization of the notion of relevance between the Australian and US universities participating in this study. The evidence supports a relational rather than currently prevailing transactional approaches in operationalizing the concept of research relevance. This relational approach emphasizes the importance of stakeholders, their needs and expectations, and their engagement in the articulation of measures that demonstrate the relevance of research in both the short and longer terms.

Research limitations/implications – The evidence is primarily based on the views of university senior management drawn from a relatively small number of universities leading to questions about the representativeness and generalizability of the findings. Moreover, the findings have been informed by leaders at the most senior hierarchical levels. Although consistent with the aim of the study, the views of university leaders provide only one view on our research questions.

Originality/value – The authors provide a conceptual view of research relevance from the perspective of one pivotal group – university senior management – that has been largely and surprisingly overlooked in discussions of the relevance of academic research.

Details

Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1108/S1474-787120200000032005
ISBN: 978-1-83982-913-0

Keywords

  • Academic research
  • research-practice gap
  • rigor-relevance
  • impact
  • engagement
  • relational performance measurement system

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Article
Publication date: 18 March 2019

Rational and symbolic uses of performance measurement: Experiences from Polish universities

Dorota Dobija, Anna Maria Górska, Giuseppe Grossi and Wojciech Strzelczyk

The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.

Open Access
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Abstract

Purpose

The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.

Design/methodology/approach

Empirical data were gathered from four universities. This approach allows for a multilevel and comparative analysis based on the neo-institutional theory. The results are discussed alongside interdisciplinary literature on the use of PM in the public sector.

Findings

PM practices at universities have become increasingly popular on institutional, organisational and individual levels. The results indicate that different types of PM are used in universities and that the extent, and scope of PM used by various actors differ. Universities often use PM in a ceremonial and symbolic manner, with the aim of legitimising themselves externally as research-oriented institutions. The use of PM depends on both, exogenous factors (such as isomorphic pressures) and endogenous factors related to the different responses of organisations and individual actors (university managers, and academics). However, the analysis at the internal level reveals different attitudes and some resistance to the use of such kinds of PM. In universities with a local focus, the use of PM for rational decision-making is generally loosely coupled with the reporting performance for external accountability purposes. Moreover, the internal use of PM can be also symbolic.

Research limitations/implications

This paper focusses on four case studies that are currently undergoing changes. The comparative analysis is supported by the use of different data collection methods and several in-depth interviews with key university actors.

Originality/value

The authors assume that the use of PM depends on a number of exogenous and endogenous factors. PM uses and users are discussed in the specific context of the higher education system in Poland. The four business school cases facilitate a comparative analysis of the similarities and differences in terms of the uses and users of PM in the context of internationally and locally oriented universities.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-08-2017-3106
ISSN: 0951-3574

Keywords

  • Performance measurement
  • Institutional theory
  • Poland
  • Universities
  • Users
  • Uses

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Article
Publication date: 8 January 2018

Human capital loss in an academic performance measurement system

Ann Martin-Sardesai and James Guthrie

The purpose of this paper is to examine the perceptions of academic human capital (HC) towards a university’s research performance measurement system (PMS), in response to…

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Abstract

Purpose

The purpose of this paper is to examine the perceptions of academic human capital (HC) towards a university’s research performance measurement system (PMS), in response to a national research assessment exercise (RAE).

Design/methodology/approach

This paper draws on a subset of the data from a large mixed method case study research project about the impact of ERA on an Australian public sector university.

Findings

The findings reveal that the research PMSs were designed, implemented and used as a tool to measure and manage the research performance of HC within the university. The case study university performed well in the RAE. However, this also led to several unintended consequences in the form of fear and anxiety, gaming and strategic initiatives, a focus on quantity and not the quality of research, and increased workload, which led to a loss in the stock of HC.

Practical implications

This empirical evidence can inform governments and policy makers of the unintended consequences of government research evaluations on academic HC. University managers could improve the design of HC management systems by not only measuring academic HC performance, but also providing training and resources to enhance, support and maintain the overall well-being of academics.

Originality/value

This study provides insights regarding the connection between a university’s PMS and academic HC and contributes to the academic literature on intellectual capital and PMSs.

Details

Journal of Intellectual Capital, vol. 19 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JIC-06-2017-0085
ISSN: 1469-1930

Keywords

  • Performance measurement systems
  • Academics
  • Australian higher education sector
  • Academic human capital
  • Human capital management systems

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