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Article
Publication date: 2 February 2024

Olga Dziubaniuk, Catharina Groop, Maria Ivanova-Gongne, Monica Nyholm and Ilia Gugenishvili

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between…

Abstract

Purpose

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between the discourses and the context of the HEI; and the extent to which different understandings of sustainability cause challenges for the implementation of the university strategy for sustainability. Specifically, the paper explores how the employees within the HEI make sense of sustainability in their teaching, research and daily life and the extent to which sustainability-related discourses are aligned with the university strategy.

Design/methodology/approach

This research draws upon collected qualitative and quantitative data. It focuses on individual discourses by executives, teaching and research staff within an HEI regarding their understandings of sustainability and the Sustainable Development Goals (SDGs).

Findings

This paper illustrates the key challenges of sustainability and SDG implementation that may emerge in HEIs due to varied understandings. The results indicate a need for efficient HEI strategic vision communication and consideration of the stakeholders’ multiplicity of sustainability values.

Originality/value

This paper sheds light on the challenges involved in seeking to enhance sustainable development in an academic setting with multiple disciplines and categories of staff guided by academic freedom. The analysis thus advances the understanding of academic sustainability-related discourses and framings as well as mechanisms through which the implementation of sustainability-related efforts can be enhanced in such a context.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 18 July 2023

Driss El Kadiri Boutchich

This work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's…

Abstract

Purpose

This work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's welfare.

Design/methodology/approach

To achieve this objective, painting art is measured by a composite index aggregating the quantity and quality represented by the market value. As for sustainable development, it is represented by a composite index comprising three variables: the climate change performance index (ecological dimension), the wage index reflecting distributive justice (social dimension) and the gross domestic product (economic dimension). The composite indices were determined through adjusted data envelopment analysis. In addition, two other methods are used in this work: correlation analysis and a neural network method. These methods are applied to data from 2007 to 2021 across the world.

Findings

The correlation method highlighted a perfect positive correlation between painting art and sustainability. As for the neural network method, it revealed that the quality of painting has the greatest impact on sustainability. The neural network method also showed that the most positively impacted variable of sustainability by painting art is the social variable, with a pseudo-probability of 0.90.

Originality/value

The relationship between painting art and sustainability is underexplored, in particular in terms of statistical analysis. Therefore, this research intends to fill this gap. Moreover, analysis of the relationship between both using composite indices computed via an original method (adjusted data envelopment analysis) and a neural network method is nonexistent, which constitutes the novelty of this work.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0006

Details

International Journal of Social Economics, vol. 51 no. 1
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 9 November 2023

Gustavo Candela, Nele Gabriëls, Sally Chambers, Milena Dobreva, Sarah Ames, Meghan Ferriter, Neil Fitzgerald, Victor Harbo, Katrine Hofmann, Olga Holownia, Alba Irollo, Mahendra Mahey, Eileen Manchester, Thuy-An Pham, Abigail Potter and Ellen Van Keer

The purpose of this study is to offer a checklist that can be used for both creating and evaluating digital collections, which are also sometimes referred to as data sets as part…

Abstract

Purpose

The purpose of this study is to offer a checklist that can be used for both creating and evaluating digital collections, which are also sometimes referred to as data sets as part of the collections as data movement, suitable for computational use.

Design/methodology/approach

The checklist was built by synthesising and analysing the results of relevant research literature, articles and studies and the issues and needs obtained in an observational study. The checklist was tested and applied both as a tool for assessing a selection of digital collections made available by galleries, libraries, archives and museums (GLAM) institutions as proof of concept and as a supporting tool for creating collections as data.

Findings

Over the past few years, there has been a growing interest in making available digital collections published by GLAM organisations for computational use. Based on previous work, the authors defined a methodology to build a checklist for the publication of Collections as data. The authors’ evaluation showed several examples of applications that can be useful to encourage other institutions to publish their digital collections for computational use.

Originality/value

While some work on making available digital collections suitable for computational use exists, giving particular attention to data quality, planning and experimentation, to the best of the authors’ knowledge, none of the work to date provides an easy-to-follow and robust checklist to publish collection data sets in GLAM institutions. This checklist intends to encourage small- and medium-sized institutions to adopt the collection as data principles in daily workflows following best practices and guidelines.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 23 June 2023

Olga Iermolenko and Anders Hersinger

This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the…

Abstract

Purpose

This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine.

Design/methodology/approach

Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally.

Findings

The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic.

Research limitations/implications

This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic.

Originality/value

A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.

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