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1 – 10 of over 1000Mélissa Fortin, Erica Pimentel and Emilio Boulianne
This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors…
Abstract
Purpose
This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.
Design/methodology/approach
The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.
Findings
The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.
Originality/value
The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.
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Restorative justice (RJ) approach is currently not a mainstream practice for addressing the issue of intimate partner violence (IPV) in Singapore. In IPV, the persons affected are…
Abstract
Restorative justice (RJ) approach is currently not a mainstream practice for addressing the issue of intimate partner violence (IPV) in Singapore. In IPV, the persons affected are not limited to the persons experiencing violence (PEV) and persons using violence (PUV). There is a ripple effect when IPV happens and oftentimes, children, significant others and people in the community are negatively impacted. In short, IPV hurts self and relationships. Being relational in focus, the authors believe that an RJ approach can bring about healing and growth for persons directly or indirectly affected by the violence by building connectedness and a person’s relational capacity.
The authors proposed a framework for IPV work in the context of males using violence and females experiencing violence. Anchored in four working principles that are based on RJ, this framework seeks to guide practitioners to journey with affected parties in their healing process. In their endeavour to make a case for RJ in IPV work, the authors also offered possibilities and challenges for restorative IPV intervention in Singapore’s current landscape.
The authors strongly believe that an RJ-influenced practice has the potential to break the violent cycle by disrupting the conditions associated with IPV, including isolation, economic stress and societal norms regarding gender expectations. The authors also opined that an RJ-influenced practice can create a sustained longer-term outcome of healthy relationships through establishing non-violence behaviour as a societal norm.
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Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…
Abstract
Purpose
Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.
Design/methodology/approach
Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.
Findings
The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.
Research limitations/implications
This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.
Practical implications
Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.
Originality/value
This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.
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Deema Refai, Nermin Elkafrawi and Peter Gittins
This article aims to explore whether and how rural entrepreneurs (REs) navigate the challenges they face to support rural development, with a particular focus on sustainable…
Abstract
Purpose
This article aims to explore whether and how rural entrepreneurs (REs) navigate the challenges they face to support rural development, with a particular focus on sustainable entrepreneurial development in Jordan.
Design/methodology/approach
Drawing on structuration theory (Giddens, 1984), the article is underpinned by the position-practice perspective and its four interrelated elements: praxis, positioning, capabilities and trust. A qualitative methodology is applied to explore the case study of Deserttulip in Jordan and its utilisation of the innovative agricultural Groasis Waterboxx-Technology (GroasisWBT).
Findings
Findings indicate that the position-practice of rural entrepreneurs becomes contextualised between enablers and constraints that shape entrepreneurs' praxis, positioning, capabilities and trust. Pervasive constraints are evidenced by limiting external structures and resources. Yet, these are challenged by enablers observed through the agentic roles of REs and the utilisation of innovative tools in ways that minimise the limitations of constrained contexts.
Practical implications
The article has practical implications within countries with extreme constraints – including environmental (drought), financial and institutional constraints – where collective sustainable initiatives, alongside the utilisation of innovative tools, are called for in order to minimise the impact of limited resources and institutional support whilst promoting empowerment, cohesion and sustainable entrepreneurial development.
Originality/value
The article highlights the specificity of constrained entrepreneurship in ways that allow re-interpreting position-practice of rural entrepreneurs around collective social systems rather than individual entrepreneurs. A sustainable ripple is conceptualised, whereby expanding sustainable entrepreneurial development initiatives are observed around collective acts that stress the accountability and mutual dispositions of rural entrepreneurs towards developing and sustaining their contexts.
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Ifeoluwa Tobi Popoola, Milorad Novicevic, Paul Johnson and Mervin Matthew
The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement…
Abstract
Purpose
The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement in UPB. The proposed relational view of UPB is grounded in Darwall’s second-person philosophy.
Design/methodology/approach
This research design involves two quantitative studies – a pilot study with 340 subjects and the main study with 310 employees. The structural equation modelling data analysis was conducted using the R language software.
Findings
The findings provided initial support for the relational view of UPB. Study 1 revealed that employees’ accountability (perceived as personal obligation) influenced their engagement in UPB. Furthermore, Study 2 strengthens the theory and findings from Study 1 that employees’ moral organisational identification influences their engagement in UPB over the influence of employees’ identification with the organisation.
Research limitations/implications
The findings extend the nomological network of UPB and extant theoretical knowledge on the moral self by uncovering how moral accountability and personal obligation have a “dark side”.
Practical implications
The findings indicate that practitioners should address the impact of employee interpersonal relationships on their perceived obligation to engage in UPB.
Originality/value
The authors provided an original use of Darwall’s second-person standpoint as the philosophical foundation to integrate accountability and identity theories, to explain interpersonal influences on employees’ engagement in UPB.
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Abdullah Al Mamun, Md. Saifullah Akon and Shamsunnahar
Like many other nations, the Government of Bangladesh (GoB) is having colossal difficulties managing the continuity of its development efforts in the milieu of COVID-19 pandemic…
Abstract
Like many other nations, the Government of Bangladesh (GoB) is having colossal difficulties managing the continuity of its development efforts in the milieu of COVID-19 pandemic. Widespread resource gap is evident for development budget due to significant diminution of revenue from readymade garments (RMG) and remittances, volatility in capital market, constant increase in trade deficit and reduction of foreign currency reserve, increase in debt and lack of investor confidence. A new horizon of relationship with development partners (DPs) will matter more than ever before. Regrettably, recent experience with collaborative mechanisms such as Local Consultative Group (LCG) and LCG Sector Working Group (LCG-WG) does not support high-impact relationships in terms of result-oriented development effectiveness. Arguably, the international shift of the development community from aid to development effectiveness agenda in 2011 also contributed to country-level motivation of Government and DPs for closer collaboration. In this backdrop, the COVID-19 crisis makes a strong call to both Government and DPs to change their business for improved development results. This chapter, therefore, examines the issues that impede development effectiveness and governance related to the Government as well as DPs. The study observe that the DPs and GoB don’t represent a horizontal relationship to implement the development effectiveness agenda in Bangladesh mainly because of dominant attitude, lack of alignment and harmonization and accountability of DPs and weak policy, institution and leadership of GoB. However, COVID-19 economic crisis makes a renewed call to both DPs and GoB implement the development effectiveness agenda, addressing existing issues and improve the management of development finance to increase economic growth and improve life of the people.
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Othmar Manfred Lehner and Orthodoxia Kyriacou
Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of…
Abstract
Purpose
Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.
Design/methodology/approach
In this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.
Findings
Re-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.
Originality/value
The paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.
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Lisa Knight, Rafaela Neiva Ganga and Matthew Tucker
Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of…
Abstract
Purpose
Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of leadership cannot be overstated. This paper aims to present novel findings from a rapid realist review of ICS leadership in England. The overall review question was: how does leadership in ICSs work, for whom and in what circumstances?
Design/methodology/approach
Development of initial programme theories and associated context–mechanism–outcome configurations (CMOCs) were supported by the theory-gleaning activities of a review of ICS strategies and guidance documents, a scoping review of the literature and interviews with key informants. A refined programme theory was then developed by testing these CMOCs against empirical data published in academic literature. Following screening and testing, six CMOCs were extracted from 18 documents. The study design, conduct and reporting were informed by the Realist And Metanarrative Evidence Syntheses: Evolving Standards (RAMESES) training materials (Wong et al., 2013).
Findings
The review informed four programme theories explaining that leadership in ICSs works when ICS leaders hold themselves and others to account for improving population health, a sense of purpose is fostered through a clear vision, partners across the system are engaged in problem ownership and relationships are built at all levels of the system.
Research limitations/implications
Despite being a rigorous and comprehensive investigation, stakeholder input was limited to one ICS, potentially restricting insights from varied geographical contexts. In addition, the recent establishment of ICSs meant limited literature availability, with few empirical studies conducted. Although this emphasises the importance and originality of the research, this scarcity posed challenges in extracting and applying certain programme theory elements, particularly context.
Originality/value
This review will be of relevance to academics and health-care leaders within ICSs in England, offering critical insights into ICS leadership, integrating diverse evidence to develop new evidence-based recommendations, filling a gap in the current literature and informing leadership practice and health-care systems.
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Shahzad Uddin, Md Shoaib Ahmed and Khandakar Shahadat
This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.
Abstract
Purpose
This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.
Design/methodology/approach
This study draws on value trap and adverse incorporations as a theoretical lens to understand the reasons behind the continued violations of workers’ rights. The empirical findings are based on an analysis of 24 semi-structured interviews with workers and owners. Extensive documentary evidence to track the plight of workers in Bangladeshi clothing factories during the pandemic.
Findings
The study demonstrates how imbalances in supply chain relationships allow retailers to take advantage of the pandemic. The authors find that some retailers worsened the working conditions by cancelling orders, demanding discounts on old orders and forcing suppliers to agree to a lower price for new orders. Large brands and retailers’ responses to the COVID-19 pandemic remind us that softer regulations, such as third-party audits, are likely to be ineffective given the power imbalance at the heart of the supply chain.
Practical implications
The study presents a case for regulatory frameworks and intense stakeholder activism to encourage large retailers and brands to behave responsibly. This is especially important when a supply chain is value-trapped and workers are adversely incorporated and unprotected.
Originality/value
Drawing on studies on adverse incorporations, value-trapped supply chains and the plight of workers during the COVID-19 pandemic, the study offers a broader understanding of the continued violation of workers’ rights and the efficacy of softer regulations.
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In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its…
Abstract
In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its significance in contemporary business strategy while interpreting Taoist principles from a compliance perspective. Compliance deals with our recognition of the potentially harmful or imprudent actions we take or our belief that we are superior to others. Compliance refers to an individual's expression of altered attitudes or behaviours in response to adhering to others' requests. Compliance encompasses humility, integrity, accountability and more. This chapter concentrates on the influence of Taoist ethical principles, particularly humility and integrity, on responsible management.
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