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Open Access
Article
Publication date: 21 July 2020

Gonzalo Lizarralde, Holmes Páez, Adriana Lopez, Oswaldo Lopez, Lisa Bornstein, Kevin Gould, Benjamin Herazo and Lissette Muñoz

Few people living in informal settlements in the Global South spontaneously claim that they are “resilient” or “adapting” to disaster risk or climate change. Surely, they often…

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Abstract

Purpose

Few people living in informal settlements in the Global South spontaneously claim that they are “resilient” or “adapting” to disaster risk or climate change. Surely, they often overcome multiple challenges, including natural hazards exacerbated by climate change. Yet their actions are increasingly examined through the framework of resilience, a notion developed in the North, and increasingly adopted in the South. To what extent eliminate’ do these initiatives correspond to the concepts that scholars and authorities place under the resilience framework?

Design/methodology/approach

Three longitudinal case studies in Yumbo, Salgar and San Andrés (Colombia) serve to investigate narratives of disaster risks and responses to them. Methods include narrative analysis from policy and project documents, presentations, five workshops, six focus groups and 24 interviews.

Findings

The discourse adopted by most international scholars and local authorities differs greatly from that used by citizens to explain risk and masks the politics involved in disaster reduction and the search for social justice. Besides, narratives of social change, aspirations and social status are increasingly masked in disaster risk explanations. Tensions are also concealed, including those regarding the winners and losers of interventions and the responsibilities for disaster risk reduction.

Originality/value

Our findings confirm previous results that have shown that the resilience framework contributes to “depoliticize” the analysis of risk and serves to mask and dilute the responsibility of political and economic elites in disaster risk creation. But they also show that resilience fails to explain the type of socioeconomic change that is required to reduce vulnerabilities in Latin America.

Details

Disaster Prevention and Management: An International Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 1 June 1999

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…

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Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Details

Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 4 September 2017

Pedro Domingues, Paulo Sampaio and Pedro M. Arezes

The purpose of this paper is to report the results from a survey carried out among Portuguese companies with their management systems (MSs) certified according to, at least two of…

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Abstract

Purpose

The purpose of this paper is to report the results from a survey carried out among Portuguese companies with their management systems (MSs) certified according to, at least two of the following standards: ISO 9001, ISO 14001 and OHSAS 18001. In addition, the results from a second survey conducted amid a group of experts that pointed out several aspects that impact on the integration level will be dissected.

Design/methodology/approach

The phenomenon of MSs integration is hardly transferable to a contained environment so some of the common research methods traditionally adopted include case studies, surveys, interviews and observation in situ. The findings from two surveys online among Portuguese companies and Portuguese experts are reported in the current paper.

Findings

The results suggest that a set of common characteristics is present on the majority of the surveyed companies. On first hand, there is evidence of an effective integration of the policies and the existence of an integrated system manager on the organizational structure of the companies. On the other hand, results suggest that training was provided to top management concerning integration issues, an integrating concept was taken into account during the implementation process and tools, and methods and objectives of the subsystems are aligned.

Research limitations/implications

This paper addresses the issues raised in the mainstream scientific bibliography through the collection of information amidst Portuguese companies. At this stage, it is not possible to infer at which extent the conclusions may be transferable to other geographic contexts. The small number of companies that completed the survey precludes the statistical generalization of the findings but the analytical generalization is not impaired.

Originality/value

The authors believe that the conclusions of this paper may aid both practioneers and scholars in the understanding of a complex but manageable organizational phenomenon. In addition, through the contents of this paper companies may collect information regarding the pertinent issues to address when developing their IMSs.

Details

International Journal of Quality & Reliability Management, vol. 34 no. 8
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 7 November 2016

Daniel Oswaldo Santana de Souza and Patrícia Amélia Tomei

The purpose of this paper is to explore how demographic variables – such as age, gender, professional status, type of employment situation, and hierarchal level – affect perceived…

Abstract

Purpose

The purpose of this paper is to explore how demographic variables – such as age, gender, professional status, type of employment situation, and hierarchal level – affect perceived fear of failure in the workplace among Brazilian employees.

Design/methodology/approach

For this purpose, the authors applied the Performance Failure Appraisal Inventory – (Conroy, 2002) to an intentionally non-probabilistic sample of graduate students from a university in Rio de Janeiro.

Findings

The results indicate that in terms of the sample, Brazilian civil servants have relatively higher indices of fear of failure than employees of private companies, despite the high stability related to their type of employment situation.

Research limitations/implications

The statistical treatment of the data indicated the occurrence of the phenomenon of “false low scores”, putting in evidence some limitations related to studies about the expression of feelings, especially negative ones, like fear. The authors also highlight the need to adjust the fear of failure construct and its scale to the Brazilian organizational setting.

Originality/value

Employees’ emotions, such as fear, have a real impact on organizational performance. Many factors contribute to the feeling of fear in the workplace. This, in most cases, is perceived as damaging, negatively effecting organizational dynamics. However, there are those who see a positive side to fear, as it prompts greater effort to attain results. The research, assessing the occurrence of this feeling among Brazilian employees, intends to contribute to a deeper understanding of the complexities related to the workplace.

Objetivo

O objetivo principal deste artigo é explorar como variáveis demográficas – tais como idade, gênero, status profissional, tipo de vínculo empregatício e nível hierárquico – afetam a percepção do medo de errar no ambiente de trabalho entre empregados brasileiros.

Metodologia

Com esse objetivo, foi aplicado o Performance Failure Appraisal Inventory – PFAI (Conroy, 2002) em uma amostra não probabilística de estudantes de pós-graduação de uma universidade do Rio de Janeiro.

Resultados

Nossos resultados indicaram que em nossa amostra, funcionários públicos brasileiros apresentaram índices de medo de errar maiores do que empregados de empresas privadas, apesar da alta estabilidade que possuem, relacionada ao seu tipo de vínculo empregatício.

Limitações de pesquisa/Implicações

O tratamento estatístico dos dados indicou a ocorrência do fenômeno de “falsos índices baixos”, destacando limitações relacionadas a estudos que tratam da expressão de sentimentos, especialmente de sentimentos negativos, como é o caso do medo. Nós também chamamos atenção para a necessidade de ajustar o construto do medo de errar e de sua escala de mensuração para o ambiente organizacional brasileiro.

Originalidade/Valor

As emoções dos trabalhadores, como o medo, por exemplo, têm um impacto real no desempenho organizacional. Muitos fatores contribuem para a ocorrência do medo no ambiente de trabalho. Isso, na maioria dos casos, é percebido como algo prejudicial, afetando negativamente a dinâmica profissional. Contudo, existem aqueles que veem um lado positivo no medo, como um potencializador de esforços em prol de melhores resultados. Nossa pesquisa, considerando a ocorrência desta emoção entre trabalhadores brasileiros, visa a contribuir para uma melhor compreensão das complexidades relacionadas ao ambiente de trabalho.

Details

Academia Revista Latinoamericana de AdministraciĂłn, vol. 29 no. 4
Type: Research Article
ISSN: 1012-8255

Keywords

Article
Publication date: 16 July 2019

Allan Oswaldo Villegas Mateos and José Ernesto Amorós

The entrepreneurial ecosystem approach tries to understand the mechanisms underlying new business creation and helps develop tools, governmental policies and support systems that…

Abstract

Purpose

The entrepreneurial ecosystem approach tries to understand the mechanisms underlying new business creation and helps develop tools, governmental policies and support systems that enhance the outcomes of entrepreneurship activities. To ensure a better understanding of those mechanisms, this study aims to contrast regional policies in emerging economies that are designed to foster local new business creation and development.

Design/methodology/approach

One of the Global Entrepreneurship Monitor’s surveys, the National Experts’ Survey, was applied to a sample of N = 675 key informants in Mexico at ten entities, seven of whom were categorized as non-centrally located. The authors used non-parametric statistics to compare the differences between centrally and non-centrally located experts.

Findings

The main results indicate that non-centrally located experts perceive their regions to be in a worse position than centrally located experts in terms of government policies regulation, post-school education and commercial and physical infrastructure, but surprisingly in a better position regarding financial access, general government policy, government programs, primary and secondary education, R&D transfer, market dynamism and openness and cultural and social norms.

Practical implications

These findings have policy implications for all levels of government in Mexico, which must prioritize the homologation of opportunities for people in both large and small cities.

Originality/value

The replication of a Chilean study contributes to the empirical literature of regional entrepreneurial ecosystems in emerging economies.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 11 no. 4
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 29 March 2024

Xiaoyan Jin, Sultan Sikandar Mirza, Chengming Huang and Chengwei Zhang

In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social…

Abstract

Purpose

In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social responsibility (CSR) level not only help encourage employees to focus on their goals, but they also show that they take their social responsibility seriously, which is increasingly important in today’s digital economy. So, this study aims to examine the relationship between digital transformation and CSR disclosure of Chinese A-share companies. Furthermore, this research investigates the moderating impact of governance heterogeneity, including CEO power and corporate internal control (INT) mechanisms.

Design/methodology/approach

This study used fixed effect estimation with robust standard errors to examine the relationship between digital transformation and CSR disclosure and the moderating effect of governance heterogeneity among Chinese A-share companies from 2010 to 2020. The whole sample consists of 17,266 firms, including 5,038 state-owned enterprise (SOE) company records and 12,228 non-SOE records. The whole sample data is collected from the China Stock Market and Accounting Research, the Chinese Research Data Services and the WIND databases.

Findings

The regression results lead us to three conclusions after classifying the sample into non-SOE and SOE groups. First, Chinese A-share businesses with greater levels of digitalization have lower CSR disclosures. Both SOE and non-SOE are consistent with these findings. Second, increasing CEO authority creates a more centralized company decision-making structure (Breuer et al., 2022; Freire, 2019), which improves the negative association between digitalization and CSR disclosure. These conclusions, however, also apply to non-SOE. Finally, INT reinforces the association between corporate digitization and CSR disclosure, which is especially obvious in SOEs. These findings are robust to alternative HEXUN CSR disclosure index. Heterogeneity analysis shows that the negative relationship between corporate digitalization and CSR disclosures is more pronounced in bigger, highly levered and highly financialized firms.

Originality/value

Digitalization and CSR disclosure are well studied, but few have examined their interactions from a governance heterogeneity perspective in China. Practitioners and policymakers may use these insights to help business owners implement suitable digital policies for firm development from diverse business perspectives.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 13 July 2022

Sunday C. Eze, Vera C. Chinedu-Eze, Hart Okorie Awa and Temitope A. Asiyanbola

This paper aims to consolidate the state of research on information behaviour. Regardless of the scholarly surge on information behaviour using numerous models and extended ones…

Abstract

Purpose

This paper aims to consolidate the state of research on information behaviour. Regardless of the scholarly surge on information behaviour using numerous models and extended ones, gaps still exist on the development of more pragmatic frameworks that explain and/or predict the information behaviour across different fragmented environmental situations. Therefore, this paper extends technology-organization-environment (T-O-E) framework and synthesizes different research positions into a multi-dimensional framework that assists small and medium enterprises (SMEs) to understand their information behaviour and to make informed decisions on the adoption of emerging information communication technology (EICT).

Design/methodology/approach

This study deployed an inductive approach; data were generated from unstructured and semi-structured interviews with 20 participants drawn purposively from Luton directories.

Findings

This study developed a more integrated framework underpinned by T-O-E framework, which helped to identify how EICT adoption is critically shaped by perceived information need, information sources selection and the factors determining information source selection.

Research limitations/implications

Qualitative research is normally subjective, inductive, interpretive and limited on the sample used. However, because of the limited number of interviews used, as well as industry-specific nature of the study, the generalization of the framework and the findings will be difficult, hence, the need to test the framework on a broader population and cross-context testing.

Originality/value

The T-O-E framework is extended to Expectancy (T-O-E-E) to provide a more robust insight into information behaviour of SMEs from a multi-dimensional perspective. It also offers a more analytical framework for exploring critical issues identified and demonstrates the capacity to provide a reliable explanation to the findings. Further, it serves as a tool for assessing the benefits or challenges of SMEs information behaviour especially on the EICT adoption decision.

Details

Journal of Science and Technology Policy Management, vol. 14 no. 6
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 3 September 2019

Claudio Miraldo, Sonia Francisca Monken, Lara Motta and Ana Freitas Ribeiro

To promote access to their services, health-care companies provide various communication channels to their customers (beneficiaries) to enable the receipt of requests, such as…

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Abstract

Purpose

To promote access to their services, health-care companies provide various communication channels to their customers (beneficiaries) to enable the receipt of requests, such as authorization for examinations, procedures and hospitalizations. Under the approach of innovation studies, the management of customer relationship channels for health-care companies is characterized as a knowledge-intensive business service (KIBS). The purpose of this study is presenting innovation as a strategy to increase customer service productivity, as well as the monitoring of the quality of the service, the generation of health information for beneficiaries and compliance with the regulation set by the Brazilian National Health Agency (ANS).

Design/methodology/approach

The study is characterized as an applied research, as it proposes solutions to problems faced by supplemental health-care companies using the strategy of action research, i.e. an independent, social research with an empirical basis.

Findings

The result of this study shows that a computerized health-care system can increase productivity by 21.96%, and it presents an innovative solution for health-care companies to guarantee the process of meeting the demands and requests of their beneficiaries, ensuring the compliance with ANS regulations.

Practical implications

These results can be replicated to other healthcare companies and contribute to those seeking innovation, increased productivity and quality improvements in their services.

Originality/value

This work was also motivated by the lack of lstudies in the areas of health-care companies in Brazil.

Details

Innovation & Management Review, vol. 16 no. 4
Type: Research Article
ISSN: 2515-8961

Keywords

Article
Publication date: 29 July 2019

Michelli Pereira da Costa and Fernando César Lima Leite

The purpose of this paper is to propose a theoretical model to illustrate factors influencing research data communication on diseases caused by the Zika virus.

Abstract

Purpose

The purpose of this paper is to propose a theoretical model to illustrate factors influencing research data communication on diseases caused by the Zika virus.

Design/methodology/approach

The grounded theory methodology was adopted. For data collection, interviews were conducted with 13 Brazilian researchers involved with the Zika virus theme. Data analysis was performed using the open, axial and selective coding processes, according to the principles of the grounded theory.

Findings

Based on data collection and analysis, seven theoretical categories representing intervening factors in Zika virus research data communication were identified. The emerging theory showed the centrality of researchers’ expectations for acknowledgment and reward, influenced by the aspects of research funding and academic culture. Three factors involved in the macro processes of research data communication: data use, data production and data sharing. In the use and production processes, factors related to collaboration figured most strongly. In the production and sharing processes, the factors regarding data processing and the use of research data repositories were more pronounced. Finally, data sharing, and the possibility of reusing data are directly affected by the social context of Zika virus disease as an emerging disease.

Originality/value

The study presents a theory developed systematically to explain the phenomenon of communication of research data on Zika virus. The theory presents a set of intervening factors of the process of communication of research data and discusses the factors in light of the fundamentals of information science.

Details

Journal of Documentation, vol. 75 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 18 January 2019

Obadia Kyetuza Bishoge, Lingling Zhang, Witness Gerald Mushi and Nametso Matomela

This paper aims to analyze the context of community opinions and participation in the natural gas sector in developing countries, a case study of Tanzania. To achieve this…

Abstract

Purpose

This paper aims to analyze the context of community opinions and participation in the natural gas sector in developing countries, a case study of Tanzania. To achieve this purpose, the study pointed out six facts, namely, information on the natural gas sector; awareness of the natural gas-related policies; laws and regulations and the creation of employment opportunities; local experts in the natural gas sector; the use of natural gas revenues; and natural gas for poverty reduction and improvement of social well-being.

Design/methodology/approach

The study is a systematic review of the literature on community participation based on the relevant studies published between 2010 and 2018. A comprehensive literature review was carried out following the seven-step model whereby relevant themes from different potential bibliographic databases such as Google Scholar were systematically selected, compiled and analyzed using descriptive methods.

Findings

The study revealed that despite the various efforts made by the governments and other stakeholders to promote community participation, there is an inadequate level of community participation in the natural gas sector in developing countries. There are limited local experts for natural gas operations and low transparency on natural gas contracts, agreements and revenues. Therefore, there is the need to raise awareness for a highly informed society with a clear sense of ownership of the natural gas wealth among the local communities. Moreover, transparency and accountability are recommended for the sustainable natural gas sector development.

Originality/value

This paper offers new and current cross-sectoral inclusion, opinions, hopes and concerns of the community on the natural gas sector management in developing countries.

Details

International Journal of Energy Sector Management, vol. 13 no. 4
Type: Research Article
ISSN: 1750-6220

Keywords

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