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1 – 10 of 438Xiaoling Song, Xuan Qin and XiaoMeng Feng
This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in…
Abstract
Purpose
This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in 2011, 2014, 2017 and 2021 and relevant indicators from three dimensions: availability, usage and quality to construct a digital empowerment index of financial inclusion.
Design/methodology/approach
A spatial Durbin panel model is constructed to empirically test the impact mechanism of financial inclusion under digital empowerment.
Findings
Results reveal that improving a country’s quality of regulation, technology and residents’ financial literacy significantly contributes to the development of its financial inclusion, while improving its neighboring countries’ financial literacy also boosts its financial inclusion development. This study provides theoretical support for evaluating the development level of inclusive finance in “Belt and Road” countries, promoting the development of inclusive finance and alleviating the problem of financial exclusion.
Originality/value
This study is original as it creates a research paradigm for “Belt and Road” countries, enabling systematic testing and comparative analysis of inclusive finance development. It incorporates traditional and digital services, evaluating them based on sharing, fairness, convenience and specific group benefits. An inclusive financial index is constructed using the coefficient of variation and arithmetic weighted average methods. Additionally, it introduces a more rational analysis approach for the influence mechanism and spatial effect, using an economic geography nested matrix and spatial Durbin model to explore spatial effects in inclusive finance.
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Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Abstract
Purpose
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.
Design/methodology/approach
A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.
Findings
Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.
Practical implications
The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.
Social implications
Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.
Originality/value
This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…
Abstract
Purpose
This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).
Design/methodology/approach
Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.
Findings
The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.
Research limitations/implications
This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.
Practical implications
Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.
Originality/value
This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.
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Aris Nur Hermawan, Ilyas Masudin, Fien Zulfikarijah, Dian Palupi Restuputri and S. Sarifah Radiah Shariff
The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and…
Abstract
Purpose
The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and medium-sized enterprises (SMEs).
Findings
The results indicate sustainable manufacturing plays a significant role in SMEs' environmental performance and regulations, and eco-innovation can moderate it. It also reveals that government regulation has a positive and significant effect on environmental performance. Moreover, eco-innovation has a positive and significant effect on environmental performance.
Practical implications
The findings of this study indicate that SMEs can embrace sustainable manufacturing practices and achieve their long-term sustainability goals by adhering to regulations, collaborating with stakeholders and implementing eco-friendly innovations.
Originality/value
This research uncovers ground-breaking perspectives on the evolution of scientific knowledge about the impact of eco-innovation, regulatory measures and sustainable manufacturing practices on the environmental performance of SMEs.
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This research involves empirical evidence from the Tanzanian context to find out whether participation, trust and transparency have a significant impact on the acceptance of…
Abstract
Purpose
This research involves empirical evidence from the Tanzanian context to find out whether participation, trust and transparency have a significant impact on the acceptance of e-government systems.
Design/methodology/approach
The research employs a survey of 153 respondents followed by structural equation modelling-variance based (CB-SEM) analysis using PLS 4. The conceptual framework was developed by extending the technology acceptance model (TAM) with additional constructs before testing it in quantitative research.
Findings
Results of the model show that the perceived ease of use (PEU) had neither a significant relationship with behaviour intention nor with perceived transparency, while all the other relationships were found to be significant.
Research limitations/implications
Among others, this research provides theoretical underpinnings to the area of acceptance of technologies as well as providing areas for future research and policy implications.
Practical implications
The study presents the relationships involving transparency, trust and participation in e-government systems by the citizens and how they can potentially influence intention to use e-government systems.
Social implications
The regulatory authorities, mobile service operators and government can use this research to enhance decision-making and governance towards effective use of mobile phone technology in accessing government services.
Originality/value
This research delivers a refined, extended model of TAM that comprises extra constructs, namely, trust, transparency and participation. This model provides the basis for upcoming research in the area of technology acceptance, e-government and in behavioural science.
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Patricia McHugh, Cushla Dromgool-Regan, Christine T. Domegan and Noirin Burke
This paper aims to describe a case between practitioners and social marketing academics to grow and scale a programme that engages with primary schools, teachers, children and the…
Abstract
Purpose
This paper aims to describe a case between practitioners and social marketing academics to grow and scale a programme that engages with primary schools, teachers, children and the education network, inspiring students to become marine leaders and ocean champions.
Design/methodology/approach
Over a six-year period, the authors first applied collective intelligence to work with stakeholders across society to better understand the barriers and solutions to teaching children (6–12 year olds) about the ocean in schools. Following this, a Collective Impact Assessment of the Explorers Education Programme took place to grow the impact of the programme.
Findings
The Explorers Education Programme has grown its numbers higher than pre-pandemic levels. In 2022, the Explorers Education Programme had the largest number of participating children, reaching 15,237, with a growth of 21% compared to pre-pandemic levels in 2019 and 79% compared to 2021. In 2023, the programme won the “Best Education Outreach Award” category of the Education Awards in Ireland.
Research limitations/implications
This research stresses the importance of measuring impact. The long-term impact of the Explorers Education Programme at societal, environmental and economical levels takes a much longer time frame to measure than the six years of these research collaborations.
Practical implications
The collaborative approach between academics and practitioners meant that this research had practical implications, whereby necessary and effective changes and learnings could be directly applied to the Explorers Education Programme in real time, as the practitioners involved were directly responsible for the management and coordination of the programme.
Originality/value
The value of collaborations and engagement between academia and practice cannot be underestimated. The ability to collectively reflect and assess impact moves beyond “an” intervention, allowing for more meaningful behavioural, social and system changes for the collective good, inspiring the next generation of marine leaders and ocean champions.
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The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate…
Abstract
Purpose
The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate the effect of map usage on scholarly performance.
Design/methodology/approach
The study was a quasi-experimental pre-test and post-test. A sample of 260 JSS II Students from 8 schools were selected through the purposive sampling technique. A Social Studies Scholarly Performance Test (SSSPT) with a reliability index of 0.79 was the instrument for data collection. The students were assigned into two groups: control and experimental. Both groups were pre-tested taught for a timeline of six weeks and thereafter post-tested.
Findings
The study reported a significant increase in the scholarly performance of students taught with maps; a significant difference occurred in the scholarly performance of both groups and gender did not moderate the effect of maps.
Research limitations/implications
The social studies teachers used for the study did not have previous knowledge or map skills; this could have affected the outcome. Secondly, the treatment took place for just six weeks, and the time allotted for social studies in the school timetable was used. This may not have given the students enough time to master map interpretation.
Practical implications
A major implication of the study is that results will show that maps can promote the scholarly performance of students in social studies. Secondly, the fact that gender did not moderate the effect of maps suggests that maps are gender-friendly.
Social implications
The results of the study, if implemented, would make social studies teachers to become inventive and resourceful in the use of maps as instructional resources for junior secondary students' scholarly performance in social studies without taking gender into consideration.
Originality/value
This study is a product of the researcher’s doctoral thesis; therefore, it is original and has value. The results are the product of a painstaking study carried out by the author for a period of three years on the effect of instructional resources on social studies students’ scholarly performance. Maps were one of the instructional resources studied for the award of a Ph.D. degree.
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Marguerite Alice Nel, Pfano Makhera, Mabjala Mercia Moreana and Marinda Maritz
Although universities have extensive research and initiatives in place that align with the United Nations’ Sustainable Development Goals (SDGs), there is still a significant gap…
Abstract
Purpose
Although universities have extensive research and initiatives in place that align with the United Nations’ Sustainable Development Goals (SDGs), there is still a significant gap in documenting and assessing these efforts. This paper aims to discuss how academic libraries can apply their information management skills and open-access platforms, to facilitate the discoverability and retrieval of evidence on SDGs.
Design/methodology/approach
Introduced by a brief literature review on the role of libraries in contributing to the SDGs in general, the authors draw on their personal experiences as metadata specialists, participating in a project aimed at linking their university’s research output to the SDGs. A case study, from the University of Pretoria’s Veterinary Science Library, is used as an example to demonstrate the benefits of resourceful metadata in organising, communicating and raising awareness about the SDGs in the field of veterinary science.
Findings
Through practical examples and recommended workflows, this paper illustrates that metadata specialists are perfectly positioned to apply their information management skills and library platforms to facilitate the discoverability and retrieval of evidence on SDGs.
Originality/value
Although there are increasing reports on the contributions of libraries to support the successful implementation of the SDGs, limited information exists on the role of metadata specialists, as well as those with a practical focus.
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Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer and Michaela Lautner
Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…
Abstract
Purpose
Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.
Design/methodology/approach
For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.
Findings
Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.
Research limitations/implications
Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.
Practical implications
The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.
Originality/value
The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.
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Tuğba Sadıç and Bünyamin Bavlı
The Covid-19 period has led to defining changes in the teaching process. Therefore, it is essential to explore how teachers have approached these changes, what experiences they…
Abstract
Purpose
The Covid-19 period has led to defining changes in the teaching process. Therefore, it is essential to explore how teachers have approached these changes, what experiences they have gained and what they have tried to change. This study aims to elucidate how innovative practices were applied in teaching – which was influenced by emergency remote teaching (ERT) – and better understand teachers' experiences related to these practices.
Design/methodology/approach
The phenomenology design, a qualitative research model, was executed in the current study. Phenomenological inquiry aims to interpret people's experiences about a specific concept designated as a phenomenon. Creswell (2020) classified two types of phenomenology: interpretive and descriptive. Interpretive phenomenology was employed in the current study as researchers collected data from individuals experiencing the phenomenon, collected and interpreted the data via excluding their own experiences.
Findings
As a result of the data interpretation, four themes related to experiences of innovative teaching practices during ERT were discovered: interpretation of innovative teaching, innovative teaching practices, needs related to innovative teaching and challenges to innovative teaching. The categories related to the interpretation of innovative teaching include positive and negative interpretation. The categories related to the second theme, innovative teaching practices, consist of characteristics of innovative teachers and innovative teaching practices employed. The categories related to the third theme, needs related to innovative teaching, are the need for guidance, training and technological infrastructure. The categories related to the fourth and final theme, challenges to innovative teaching, are barriers related to the teacher, barriers related to the learner and those related to the environment.
Originality/value
This study discovered that for teachers to practice innovative teaching, they must develop themselves, keep up-to-date and develop lifelong learning skills. Hung and Li (2017) reached a similar conclusion to the findings of this study: teachers' professional development is positively related to innovative teaching skills at a high level. The participating teachers stated that they had to rapidly improve their technological competency. It is thought that teachers developing their technological competencies will contribute to both ERT and face-to-face education at the end of the Pandemic.
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