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Article
Publication date: 27 January 2023

Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane and Sarath Lal Ukwatte Jalathge

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to…

Abstract

Purpose

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences.

Design/methodology/approach

This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021.

Findings

This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines.

Practical implications

Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework.

Originality/value

This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 22 January 2024

Xin Jin, Geoffrey Shen, Lizi Luo and Xin Zhou

Modular integrated construction (MiC) is an innovative and effective manufacturing-based method of construction that has become the mainstream development direction of projects in…

Abstract

Purpose

Modular integrated construction (MiC) is an innovative and effective manufacturing-based method of construction that has become the mainstream development direction of projects in Hong Kong (HK). However, large-scale promotion of MiC practice still needs efforts. A pressing concern is that the impact of relevant policies on stakeholders during project implementation is rarely explored in depth. Therefore, to fill the research gap, this study aims to investigate the influence of policies on stakeholders to drive the successful implementation of MiC in HK.

Design/methodology/approach

This study uses a strategy of multiple methods. First, a comprehensively literature review and survey were adopted to identify critical policies and stakeholders. Second, semi-structured interviews with 28 experts were conducted to quantify their relationships. Third, three policy–stakeholder networks at initiation, planning and design and construction stages were established using social network analysis.

Findings

Environmental protection policy, COVID-19 pandemic policy and environmental protection policy and quality acceptance standard for project completion are found to be the most important policies of the three stages, respectively. The HK government and developers are highlighted as prominent stakeholders influencing policy implementation at all three stages. The dynamics of the influence stakeholders receive from critical policies at different stages of MiC are discussed. Valuable recommendations are accordingly proposed to enhance the successful implementation of MiC projects from the perspective of various stakeholders.

Originality/value

This study contributes to the body of knowledge by considering the mediating influence of stakeholders during policy implementation in the MiC uptake, and is valuable in helping policymakers to deeply understand the influence of policies to further forward successful MiC implementation and practicality in HK.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 20 March 2024

Duane Windsor

This study aims to help develop “business principles for stakeholder capitalism” in two steps. First, the study defines internal logic of three theories of capitalism and two…

Abstract

Purpose

This study aims to help develop “business principles for stakeholder capitalism” in two steps. First, the study defines internal logic of three theories of capitalism and two variants within each theory. Second, it examines approaches to integration into modern democratic capitalism. Treating the three theories as substitutes identifies relative strengths and weaknesses; complementarity and partial overlap approaches to integration study the institutional settings within which stakeholder capitalism operates. Empirical outcomes reflect competition between market and stakeholder businesses for participants, with institutional conditions determining the scope of collective action.

Design/methodology/approach

The approach aligns three typologies in a unique conceptual arrangement defining the three theories of capitalism: forms of capitalism, potential failures of each form and associated types of goods. The first method examines the internal logic of each theory of capitalism. The second draws on traditional narrative review of references documenting each theory of capitalism and variants together with modern Marxist anti-capitalism.

Findings

Three typologies align uniquely with the theories of capitalism, each having two variants. Both variants of stakeholder capitalism are compatible with compassionate capitalism, constitutional government or polycentric governance but not with self-interest capitalism, dictatorship or Marxism. A theory of modern democratic capitalism allocates roles for private, club and social goods with empirically variable mixes occurring across countries. Competition among different types of enterprises provides an empirical test for comparative advantages of stakeholder capitalism. Future research should consider approaches for testing the proposed conceptual scheme in practice concerning capacity to deal with grand challenges, wicked problems and black swan events.

Research limitations/implications

Research approach is limited to logical examination of theories and literature documentation without direct empirical confirmation. The study does not address practical implications for managers and public officials or social implications concerning private incentives, stakeholder cooperation or collective action.

Originality/value

Originality lies in shifting terms of debate about stakeholder capitalism from advocacy of substitute theories to understanding of its relationship to market capitalism and collective action capitalism. Value lies in explaining desirability of theoretical integration of three types of capitalism into a comprehensive framework for modern democratic capitalism.

Article
Publication date: 24 January 2023

Li Si, Li Liu and Yi He

This paper aims to understand the current development situation of scientific data management policy in China, analyze the content structure of the policy and provide a…

Abstract

Purpose

This paper aims to understand the current development situation of scientific data management policy in China, analyze the content structure of the policy and provide a theoretical basis for the improvement and optimization of the policy system.

Design/methodology/approach

China's scientific data management policies were obtained through various channels such as searching government websites and policy and legal database, and 209 policies were finally identified as the sample for analysis after being screened and integrated. A three-dimensional framework was constructed based on the perspective of policy tools, combining stakeholder and lifecycle theories. And the content of policy texts was coded and quantitatively analyzed according to this framework.

Findings

China's scientific data management policies can be divided into four stages according to the time sequence: infancy, preliminary exploration, comprehensive promotion and key implementation. The policies use a combination of three types of policy tools: supply-side, environmental-side and demand-side, involving multiple stakeholders and covering all stages of the lifecycle. But policy tools and their application to stakeholders and lifecycle stages are imbalanced. The development of future scientific data management policy should strengthen the balance of policy tools, promote the participation of multiple subjects and focus on the supervision of the whole lifecycle.

Originality/value

This paper constructs a three-dimensional analytical framework and uses content analysis to quantitatively analyze scientific data management policy texts, extending the research perspective and research content in the field of scientific data management. The study identifies policy focuses and proposes several strategies that will help optimize the scientific data management policy.

Details

Aslib Journal of Information Management, vol. 76 no. 2
Type: Research Article
ISSN: 2050-3806

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

Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

We revisit the problem of redesigning the Master in Business Administration (MBA) program, curriculum, and pedagogy, focusing on understanding and seeking to tame its “wicked…

Abstract

Executive Summary

We revisit the problem of redesigning the Master in Business Administration (MBA) program, curriculum, and pedagogy, focusing on understanding and seeking to tame its “wicked problems,” as an intrinsic part and challenge of the MBA program venture, and to render it more realistic and relevant to address major problems and their consequences. We briefly review the theory of wicked problems and methods of dealing with their consequences from multiple perspectives. Most characterization of problems classifies them as simple (problems that have known formulations and solutions), complex (where formulations are known but not their resolutions), unstructured problems (where formulations are unknown, but solutions are estimated), and “wicked” (where both problem formulations and their resolutions are unknown but eventually partially tamable). Uncertainty, unpredictability, randomness, and ambiguity increase from simple to complex to unstructured to wicked problems. A redesigned MBA program should therefore address them effectively through the four semesters in two years. Most of these problems are real and affect life and economies, and hence, business schools cannot but incorporate them into their critical, ethical, and moral thinking.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Article
Publication date: 12 October 2023

Mark Somers

This study aims to develop a framework for applying performance management principles to implementing a pluralistic model of scholarly impact in business schools to increase the…

Abstract

Purpose

This study aims to develop a framework for applying performance management principles to implementing a pluralistic model of scholarly impact in business schools to increase the value and relevance scholarly research to multiple stakeholder groups.

Design/methodology/approach

Performance management principles were studied with case study data of scholarly impact that included bibliographic measures and altmetrics. An analytical model was built for a focal business school that provided benchmarks for managing scholarly impact by using data from three peer schools.

Findings

Bibliographic, scholarly output measures and altmetrics were consistent across the focal school and peer schools, thereby providing a solid foundation for establishing performance benchmarks for annual performance reviews, promotion and tenure decisions and organizational impact goals.

Practical implications

This paper provides guidance for designing, building and implementing performance management systems to foster scholarly impact.

Originality/value

This paper integrates pluralistic impact models and performance management systems to build faculty expertise and align it with multiple impact domains.

Details

Quality Assurance in Education, vol. 32 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

Book part
Publication date: 4 March 2024

Yoná da Silva Dalonso, Júlia Maria Lourenço, Paula Cristina Almeida Remoaldo and Alexandre Panosso Netto

This chapter presents and analyses the application of the novel version of the Intertwining Model in two tourist destinations which are strongly and successfully related to…

Abstract

This chapter presents and analyses the application of the novel version of the Intertwining Model in two tourist destinations which are strongly and successfully related to Christmas events and products in Brazil and in Finland. This analysis serves as an attempt to monitor the process of tourism development taking into account the policies implemented through time and the inter-relations between them, from the destinations' vocation for Christmas tourism. This analysis identifies stages in the evolution of public policies and their relationship to the networks of different actors, at the phases of development. This chapter confirms that as the model indicates, stakeholders have multiple roles.

Details

Managing Destinations
Type: Book
ISBN: 978-1-83797-176-3

Keywords

Article
Publication date: 24 October 2023

Santushti Gupta and Divya Aggarwal

This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of…

Abstract

Purpose

This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of capital (COC) and systematic risk, especially for emerging markets such as India.

Design/methodology/approach

A sample of 114 Indian firms from eight prominent industries based on Thomson Reuters classification (TRBC) are used in the study. A panel regression with industry-fixed effects is carried out to account for industry heterogeneity. For robustness, the authors also carry out a matched sample analysis.

Findings

The authors observe a negative and significant relationship between ESG performance with COC and systematic risk, respectively. For the pillar-wise analysis, the authors observe that only governance performance is negatively and significantly related to COC whereas the environmental and social performances are negative and insignificant. For ESG pillar level analysis for beta, the authors observe that all pillars are negative and significant, thus making a case for how firms can fine-tune their ESG strategies according to each pillar.

Research limitations/implications

As the ESG concept is still in a very nascent stage, data availability is a definite challenge in India.

Practical implications

As ESG is increasingly becoming relevant for multiple stakeholders, this study aims to provide evidence that can potentially guide the regulators, practitioners, and academicians to address the contemporary needs of these stakeholders, while also doing good for the firm in the traditional sense.

Social implications

The transition to a sustainable economy is a challenge for emerging economies, especially for a country like India where stakeholders are not only varied but also huge in number. With this study's contribution towards an incremental understanding of ESG, Indian regulators and policymakers can bring forward mandates as to ESG compliances that are rewarding for the firms and give them enough impetus towards complying with ESG norms.

Originality/value

The extant literature on ESG majorly discusses the relationship between ESG performance and financial performance. This study addresses the lacuna of the relationship of ESG with COC and beta in the Indian context.

Details

Asian Review of Accounting, vol. 32 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Abstract

Details

The Online Healthcare Community
Type: Book
ISBN: 978-1-83549-141-6

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