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1 – 10 of over 3000Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi
Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…
Abstract
Purpose
Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.
Design/methodology/approach
In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.
Findings
Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.
Practical implications
The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.
Social implications
This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.
Originality/value
Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.
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Deval Ajmera, Manjeet Kharub, Aparna Krishna and Himanshu Gupta
The pressing issues of climate change and environmental degradation call for a reevaluation of how we approach economic activities. Both leaders and corporations are now shifting…
Abstract
Purpose
The pressing issues of climate change and environmental degradation call for a reevaluation of how we approach economic activities. Both leaders and corporations are now shifting their focus, toward adopting practices and embracing the concept of circular economy (CE). Within this context, the Food and Beverage (F&B) sector, which significantly contributes to greenhouse gas (GHG) emissions, holds the potential for undergoing transformations. This study aims to explore the role that Artificial Intelligence (AI) can play in facilitating the adoption of CE principles, within the F&B sector.
Design/methodology/approach
This research employs the Best Worst Method, a technique in multi-criteria decision-making. It focuses on identifying and ranking the challenges in implementing AI-driven CE in the F&B sector, with expert insights enhancing the ranking’s credibility and precision.
Findings
The study reveals and prioritizes barriers to AI-supported CE in the F&B sector and offers actionable insights. It also outlines strategies to overcome these barriers, providing a targeted roadmap for businesses seeking sustainable practices.
Social implications
This research is socially significant as it supports the F&B industry’s shift to sustainable practices. It identifies key barriers and solutions, contributing to global climate change mitigation and sustainable development.
Originality/value
The research addresses a gap in literature at the intersection of AI and CE in the F&B sector. It introduces a system to rank challenges and strategies, offering distinct insights for academia and industry stakeholders.
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Mahipal Singh, Mahender Singh Singh Kaswan and Rajeev Rathi
The purpose of this study is to explore and model the strategies to overcome the barriers of Lean Six Sigma (LSS) implementation in Indian small manufacturing enterprises (SMEs).
Abstract
Purpose
The purpose of this study is to explore and model the strategies to overcome the barriers of Lean Six Sigma (LSS) implementation in Indian small manufacturing enterprises (SMEs).
Design/methodology/approach
In this research, 31 strategies of LSS implementation in SMEs have been identified through detailed literature review and out of them, 13 are finalized using statistical tools like CIMTC and Importance-Index analysis. Moreover, the consistency of finalized strategies was examined through reliability test using SPSS software version 22. The finalized strategies are modelled through interpretive structural modelling (ISM) and classified them using MICMAC based on their driving and dependency power.
Findings
The key findings of this techno-managerial study are identification and modelling of 13 strategies to overcome adoption challenges of LSS in context of Indian SMEs. The usage of ISM-MICMAC approach provides the guidance to industrialist consider the mutual interaction of strategies during planning and scheduling for LSS projects.
Research limitations/implications
Due to human involvement and judgements, there may be chance of biasness and subjectivity during construction of self-interaction matrix. Also, the number of identified strategies to overcomes barriers of LSS adoption may vary by altering nature, scope and region of research.
Originality/value
Literature is full of studies regarding LSS barriers and its rankings. Also, few studies explored the solutions of LSS barriers and prioritized them. To the best of the authors’ knowledge, our study is very rare to witness which expose the strategies to overcome the barriers and frame the mutual interaction are per the driving and dependence power of strategies. The application of ISM-MICMAC approach suggests a roadmap for implementing LSS approach efficiently through considering developed ISM model of strategies in context of SMEs.
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Eugenia Lima Devile, Celeste Eusébio and Andreia Moura
The aim of this study is to identify the travel constraints of people with special needs (PwSN) and the strategies used to overcome them. The article also intends to analyze the…
Abstract
Purpose
The aim of this study is to identify the travel constraints of people with special needs (PwSN) and the strategies used to overcome them. The article also intends to analyze the differences in travel constraints and negotiation strategies according to the type of disability and/or special need.
Design/methodology/approach
A qualitative study was conducted in which a sample of PwSN (people with disabilities – mobility, sensory and cognitive – seniors and people with food allergies) were interviewed in depth.
Findings
PwSN face a wide range of constraints when engaging in tourism activities. These constraints are very diverse and influence people with different intensity and have to be overcome using different negotiation strategies. However, differences in the constraints were observed according to the type of special needs.
Practical implications
One of the most significant practical implications of this research is the need for raising awareness regarding human diversity among tourism stakeholders. It is critical to link sectoral policies that are reflected in the social and business reality, creating public–private partnerships to raise the sharing of knowledge, equipment and services. By addressing the constraints that prevent PwSN from traveling, the tourism sector can create more opportunities for them to participate in social activities, improving their quality of life and contributing to a more sustainable and inclusive industry.
Originality/value
Traveling can present significant challenges for people with special needs, which affect the quality of their tourism experience. Despite growing academic attention to this issue in recent years, research in this field has primarily focused on specific aspects of disability. This study seeks not only to identify the barriers to travel faced by people with different special needs but also to explore the negotiation strategies used to overcome these barriers and the differences according to the type of special need.
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Hasith Chathuranga Victar and Anuradha Samarajeewa Waidyasekara
Construction and Demolition (C&D) Waste Management (WM) poses significant challenges in Sri Lanka, contributing to environmental degradation and resource depletion. To address…
Abstract
Purpose
Construction and Demolition (C&D) Waste Management (WM) poses significant challenges in Sri Lanka, contributing to environmental degradation and resource depletion. To address these issues, this study explores the application of Circular Economy (CE) strategies in minimising waste generation and optimising resource utilisation in Sri Lankan construction industry. The research focuses on the construction and building renovation and use and operate stages of the building project life cycle, recognising their significance in waste generation and resource consumption.
Design/methodology/approach
The research employed a qualitative approach, utilising the Delphi technique through three rounds of expert interviews. Seventeen experts were involved in the first round, followed by fifteen in the second round, and twelve in the final round. The collected data was analysed using manual content analysis methods.
Findings
The research findings revealed fifteen C&D WM issues in the construction and building renovation stage in Sri Lanka, along with suitable strategies to overcome each of them. Similarly, eight C&D WM issues were identified for the use and operate stage of the building, and corresponding strategies were provided to address each issue. By adopting CE strategies such as modular design and material reuse, construction projects can optimise the project's timeline, cost, and quality factors. These strategies enable efficient resource allocation, reduce waste generation, and contribute to the overall sustainability of the project. The impact of CE strategies on mitigating these issues within the project management iron triangle was also discussed.
Originality/value
This paper entails delving into how construction, building renovation, and operation stages of a building's life cycle intersect with CE strategies, which profoundly influence operational efficiency and long-term sustainability. By incorporating principles such as energy efficiency, water conservation, and circular product design, the paper illuminates how these strategies facilitate decreased energy usage, enhanced resource management, and diminished waste production throughout the building's lifespan.
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This study aims to understand the socioeconomic impact of flood events on households, especially household welfare in terms of changes in consumption and coping strategies to deal…
Abstract
Purpose
This study aims to understand the socioeconomic impact of flood events on households, especially household welfare in terms of changes in consumption and coping strategies to deal with flood risk. This study is based on Bihar, one of the most frequently flood-affected, most populous and economically backward states in India.
Design/methodology/approach
Primary data were collected from 700 households in the seven most frequently flood-affected districts in Bihar. A total of 100 individuals from each district were randomly selected from flood-affected villages. Based on a detailed literature review, an econometric (probit) model was developed to test the null hypothesis of the availability of consumption insurance, and the multivariate probability approach was used to analyze the various coping strategies of these households.
Findings
The results of this study suggest that flood-affected households maintain their consumption by overcoming various losses, including income, house damage and livestock loss. Households depend on financial transfers, borrowings and relief, and migrate to overcome losses. Borrowing could be an extra burden as the government compensates for house damage and crop loss late to the affected households. Again, there is no compensation to overcome livelihood loss and deal with occurrences of post-flood diseases, which further emphasizes the policy implications of strengthening the health infrastructure in the state and generating alternative livelihood opportunities.
Originality/value
This study discusses flood risk in terms of changes in household welfare, identifies the most effective risk-coping capabilities of rural communities and contributes to the shortcomings of the government insurance and relief model.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-07-2023-0569
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W.A. Rasanjali, A.P.K.D. Mendis, B.A.K.S. Perera and Vijitha Disaratna
In a conventional sense, information technology has frequently been considered a source of Lean waste management. However, as the corporate world evolves, new models that provide…
Abstract
Purpose
In a conventional sense, information technology has frequently been considered a source of Lean waste management. However, as the corporate world evolves, new models that provide a competitive edge by merging technical breakthroughs with the Lean paradigm must be developed. Enterprise resource planning (ERP), which is such technological advancement, is found to be highly influential for Lean implementation. However, there is a dearth of literature on the adaptability of ERP to minimise Lean waste in the construction industry. This paper, therefore, aims to investigate the possibility of applying ERP to minimise Lean waste in the construction industry.
Design/methodology/approach
The study used a qualitative approach, consisting of fifteen (15) expert interviews and code-based content analysis was used to analyse the empirical data.
Findings
The findings revealed the challenges faced when applying ERP with the Lean concept and the strategies that would help overcome the challenges. Most of the challenges could be overcome through training and awareness programmes and proper team management. The study also found that ERP could be applied with Lean to eliminate waste generation in the construction industry.
Originality/value
This paper contributes to the theory by providing an evaluation of the possibility of adopting ERP to eliminate Lean waste in the construction industry. The study will contribute to new knowledge related to strategies for proper use of ERP for Lean waste minimisation, which will be useful for future researchers in the area.
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Srikant Gupta, Pooja S. Kushwaha, Usha Badhera and Rajesh Kumar Singh
This study aims to explore the challenges faced by the tourism and hospitality industry following the COVID-19 pandemic and to propose effective strategies for recovery and…
Abstract
Purpose
This study aims to explore the challenges faced by the tourism and hospitality industry following the COVID-19 pandemic and to propose effective strategies for recovery and resilience of this sector.
Design/methodology/approach
The study analysed the challenges encountered by the tourism and hospitality industry post-pandemic and identified key strategies for overcoming these challenges. The study utilised the modified Delphi method to finalise the challenges and employed the Best-Worst Method (BWM) to rank these challenges. Additionally, solution strategies are ranked using the Criteria Importance Through Intercriteria Correlation (CRITIC) method.
Findings
The study identified significant challenges faced by the tourism and hospitality industry, highlighting the lack of health and hygiene facilities as the foremost concern, followed by increased operational costs. Moreover, it revealed that attracting millennial travellers emerged as the top priority strategy to mitigate the impact of COVID-19 on this industry.
Originality/value
This research contributes to understanding the challenges faced by the tourism and hospitality industry in the wake of the COVID-19 pandemic. It offers valuable insights into practical strategies for recovery. The findings provide beneficial recommendations for policymakers aiming to revive and support these industries.
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Ramji Nagariya, Subhodeep Mukherjee, Manish Mohan Baral and Venkataiah Chittipaka
This research tries to find the blockchain-based resilience strategies that can help the supply chains of micro, small, and medium-sized enterprises (MSMEs) to recover from the…
Abstract
Purpose
This research tries to find the blockchain-based resilience strategies that can help the supply chains of micro, small, and medium-sized enterprises (MSMEs) to recover from the disruptions and work effectively in a resource-based view perspective.
Design/methodology/approach
Eight broad strategies and 32 sub-strategies are identified from the literature review. Delphi study was carried out, and detailed discussion with 16 experts helped in finalizing these strategies. Further, the best-worst method (BWM) prioritized these strategies.
Findings
The findings suggests that “building social capital,” improving “coordination capabilities,” “sensitivity towards market,” “flexibility in process and production,” “reduction in process and lead time,”and “having a resource efficiency and redundancy” are the top strategies on which the top management should focus to overcome the situations of disruptions and enhance performance of MSMEs.
Practical implications
The blockchain-based strategies will enable the companies in tracing the products from the company to customers. Further, the customers will be able to identify their manufacturers, the raw materials used in manufacturing, and the life and quality of raw used materials. Altogether the textile industry will become more sensitive toward environmental practices.
Originality/value
The previous research has not identified and evaluated the blockchain-based resilience strategies, and therefore this study tries to fill this gap. This study used a smaller sample from the experts, so the results may vary if the larger data set is used and hypothesis testing can be done.
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