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1 – 10 of 418Jonathan Mukiza Kansheba, Clavis Nwehfor Fubah and Mutaju Isaack Marobhe
Despite the popularity of the entrepreneurial ecosystem (EE) concept, research on its value-adding activities receives less attention. Thus, in this article, the authors…
Abstract
Purpose
Despite the popularity of the entrepreneurial ecosystem (EE) concept, research on its value-adding activities receives less attention. Thus, in this article, the authors investigate the role of EEs in supporting global value chain (GVC) activities.
Design/methodology/approach
The authors employ the fuzzy-set qualitative comparative analysis (fsQCA) technique to identify practical configurations of EE’s framework and systemic conditions spurring GVC activities in 80 countries.
Findings
The findings suggest different configurations of EE`s framework and systemic conditions necessary for various GVC activities regarding input-output structure, geographical scope, upgrading, and forward and backward participation.
Originality/value
This study contributes to the extant literature by pioneering the EE approach to explaining GVC development. Moreover, the findings provide novel insights for understanding the EE – GVC interplay. As a result, the study offers a more nuanced understanding of how the EE supports GVC activities.
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Hasan Valiyan and Mohammadreza Abdoli
The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.
Abstract
Purpose
The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.
Design/methodology/approach
This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.
Findings
The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.
Originality/value
Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.
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Mona Harb, Sophie Bloemeke, Sami Atallah and Sami Zoughaib
Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by…
Abstract
Purpose
Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by international donors in the aftermath of the Beirut Port Blast in August 2020, in order to examine the effectiveness of its inclusive decision-making architecture, as well as its institutional building and legislative reform efforts.
Design/methodology/approach
The paper uses the case study approaach and relies on two original data sets compiled by authors, using desk reviews of academic literature and secondary data, in addition to 24 semi-structured expert interviews and participant observation for two years.
Findings
The aid platform appears innovative, participatory and effectively functioning toward recovery and reform. However, in practice, the government dismisses CSOs, undermines reforms and dodges state building, whereas the 3RF is structured in incoherent ways and operates according to conflicting logics, generating inertia and pitfalls that hinder effective participatory governance, prevent institutional building, and delay the making of projects.
Research limitations/implications
The research contributes to critical scholarship as it addresses an important research gap concerning disaster aid platforms’ institutional design and governance that are under-studied in critical disaster studies and political studies. It also highlights the need for critical disaster studies to engage with state theory and vice-versa.
Practical implications
The research contributes to evaluations of disaster recovery processes and outcomes. It highlights the limits of disaster aid platforms’ claims for participatory decision-making, institutional-building and reforms.
Originality/value
The paper amplifies critical disaster studies, through the reflexive analysis of a case-study of an aid platform.
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Selena Aureli, Eleonora Foschi and Angelo Paletta
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
Abstract
Purpose
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.
Design/methodology/approach
Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.
Findings
The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.
Research limitations/implications
The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.
Practical implications
The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.
Social implications
The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.
Originality/value
The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.
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Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…
Abstract
Purpose
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.
Design/methodology/approach
Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.
Findings
Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.
Practical implications
Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.
Originality/value
Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.
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Marek Tiits, Erkki Karo and Tarmo Kalvet
Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities…
Abstract
Purpose
Although the significance of technological progress in economic development is well-established in theory and policy, it has remained challenging to agree upon shared priorities for strategies and policies. This paper aims to develop a model of how policymakers can develop effective and easy to communicate strategies for science, technology and economic development.
Design/methodology/approach
By integrating insights from economic complexity, competitiveness and foresight literature, a replicable research framework for analysing the opportunities and challenges of technological revolutions for small catching-up countries is developed. The authors highlight key lessons from piloting this framework for informing the strategy and policies for bioeconomy in Estonia towards 2030–2050.
Findings
The integration of economic complexity research with traditional foresight methods establishes a solid analytical basis for a data-driven analysis of the opportunities for industrial upgrading. The increase in the importance of regional alliances in the global economy calls for further advancement of the analytical toolbox. Integration of complexity, global value chains and export potential assessment approaches offers valuable direction for further research, as it enables discussion of the opportunities of moving towards more knowledge-intensive economic activities along with the opportunities for winning international market share.
Originality/value
The research merges insights from the economic complexity, competitiveness and foresight literature in a novel way and illustrates the applicability and priority-setting in a real-life setting.
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Sana Rhoudri and Lotfi Benazzou
This paper aims to examine the antecedents of adoption intention of profit-sharing investment deposits (PSID) among Moroccan customers.
Abstract
Purpose
This paper aims to examine the antecedents of adoption intention of profit-sharing investment deposits (PSID) among Moroccan customers.
Design/methodology/approach
Applying an extended version of diffusion of innovation (DOI) theory and using a non-probability sampling technique with convenience approach, a quantitative survey was developed and administered to 171 Islamic banking users. Structural equation modeling was then used to evaluate the significance of relationships between the various variables under study using SPSS 21.0 and AMOS 26.0 statistical packages.
Findings
Empirical findings of the structural analysis indicated a significant direct relationship between adoption intention and six out of seven variables: perceived relative advantage, perceived compatibility, perceived complexity, perceived risk, religiosity and social influence, all of which had a significant effect on Moroccan customers’ intention to invest their funds in profit-sharing based deposit instruments, whereas customer awareness exerted an insignificant positive effect.
Research limitations/implications
The absence of a longitudinal study tracking the actual adoption behavior is the main limitation of this study. Furthermore, data were collected solely from Islamic banking users. Finally, despite being insightful, the empirical findings should be generalized with caution since the sample was purposely selected by the banks’ management.
Practical implications
This study implied that participatory banks should pay substantial attention to risk perceptions, as PSID adoption intention is typically inhibited by high perceived risks associated with these products. Moreover, this study provides great indications to Moroccan regulators and policymakers on a number of issues related to this emerging business.
Originality/value
To the best of the authors’ knowledge, this paper represents the first attempt to confirm the effectiveness of the Rogers’ DOI in examining the intention to adopt a financial innovation in the Moroccan context. It is also the first of its kind to address customers’ apprehensions regarding profit-sharing investment products.
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Cynthia Ai Ming Lim and G. Kaveri
The purpose of this research was to reflect on the enablers, challenges and ethical considerations in conducting qualitative research with young children using online methods. The…
Abstract
Purpose
The purpose of this research was to reflect on the enablers, challenges and ethical considerations in conducting qualitative research with young children using online methods. The aim was to suggest recommended practices to be put in place for researchers conducting online focus groups and interviews with young children.
Design/methodology/approach
This research article explores the use of Zoom video conferencing as a tool to collect qualitative data with young children in Singapore, as an alternative to face-to-face interviews. Taking a child-centred participatory approach, children shared their perspectives of their experiences of child agency in school and at home through their drawings, pictures and dialogue in online group interviews. Schon's model of reflective practice was used to guide the researchers' process of reflections during the research project.
Findings
Screen sharing and real-time nature of interactions of Zoom video conferencing enabled building of rapport and children's narratives to be developed while group size and the effect of parental influence provided challenges and ethical issues that needed to be addressed in the research process. Researcher withitness emerged as an essential quality in successful engagement of children in an online focus group discussion.
Research limitations/implications
Online video conferencing platforms like Zoom provide a powerful alternative tool for participatory research with children. It challenges researchers to share control of the interactions and data collection process with children. However, parental interference and effect on data may present itself as a research limitation if not navigated well.
Practical implications
Group size of the focus group has an impact on children's engagement levels and wait time for their turn to speak during group interviews. While parents' presence during the online interview ensured child safety and a comforting presence for the child, parents should also understand their role in the study to avoid interfering with the data collection process.
Social implications
The Zoom platform resembled onsite interviews' spontaneity of exchanges which allowed the researchers to build rapport with children through small-talk and icebreaker activities. Establishing personal connections and building of trust were essential elements in ensuring children were comfortable participating in the interviews. Observing real-time behaviour and body language of children also allowed for indication of withdrawal of consent and participation by the children.
Originality/value
This research adds new insights to the emerging discussions on collecting data from children via online video platforms with suggestions of new strategies and recommendations to overcome challenges, as well as future implications and potential of using Zoom as an alternative tool for participatory research with children. This research conducted in Singapore provides an Asian context and is different from current literature on this topic, largely focused on western countries' reports.
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Anthony Alexander, Maneesh Kumar, Helen Walker and Jon Gosling
Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a…
Abstract
Purpose
Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a major climate and biodiversity problem. Innovative supply chain monitoring services promise to address such impacts. Legislation also designates “forest-risk commodities”, demanding supply chain due diligence of their provenance. But such data alone does not produce change. This study investigates how theory in performance measurement and management (PMM) can combine with sustainable supply chain management (SSCM) and decision theory (DT) via case study research that addresses paradoxes of simplicity and complexity.
Design/methodology/approach
Given existing relevant theory but the nascent nature of the topic, theory elaboration via abductive case study research is conducted. Data collection involves interviews and participatory design workshops with supply chain actors across two supply chains (coffee and soy), exploring the potential opportunities and challenges of new deforestation monitoring services for food supply chains.
Findings
Two archetypal food supply chain structures (short food supply chains with high transparency and direct links between farmer and consumer and complex food supply chains with highly disaggregated and opaque links) provide a dichotomy akin to the known/unknown, structured/unstructured contexts in DT, enabling novel theoretical elaboration of the performance alignment matrix model in PMM, resulting in implications for practice and a future research agenda.
Originality/value
The novel conceptual synthesis of PMM, SSCM and DT highlights the importance of context specificity in developing PMM tools for SSCM and the challenge of achieving the general solutions needed to ensure that PMM, paradoxically, is both flexible to client needs and capable of replicable application to deliver economies of scale. To advance understanding of these paradoxes to develop network-level PMM systems to address deforestation impacts of food supply chains and respond to legislation, a future research agenda is presented.
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Simay Cansu Ekici, Özgün Özçakır and Ayşe Güliz Bilgin Altinöz
This paper aims to address the issue of the conservation and management of rural cultural heritage, with the aim being to gain an understanding of current problems and needs…
Abstract
Purpose
This paper aims to address the issue of the conservation and management of rural cultural heritage, with the aim being to gain an understanding of current problems and needs through a participatory approach, in recognition of the uniqueness of the relationship between nature, humankind and the built environment as an area of study. To this end, a comprehensive case study – Kemer Village in Turkey – focusing on the social sustainability and participatory approaches for the sustainable development of rural settlements is given. Accordingly, possible conservation, management and sustainability strategies are put forward considering the priorities and perspectives of different stakeholders.
Design/methodology/approach
This paper approaches the subject of rural heritage conservation and management from a social sustainability standpoint, involving an on-site investigation to understand the physical and social context of Kemer Village in Turkey, which has links to different periods in history, and contains significant examples of vernacular architecture and that has maintained its cultural characteristics. Tools and criteria for participatory planning approach were applied ensuring the involvement of the local community and stakeholders.
Findings
The findings of the present study reveal rural settlements to be important factors in the cultural heritage conservation and indicate the importance of prescient management and the adoption of a sustainable development model. Achieving the desired level of sustainability in historical villages through conservation of the built environment with the involvement of the local community is possible, as can be seen in the case of Kemer Village in Turkey, where the villagers and the local authorities worked in cooperation to ensure the preservation of the village's integrity.
Originality/value
This study will describe possible long-term strategies and actions aimed at involving the local community in the sustainable conservation of the rural cultural heritage while also embracing change. It is important that the concept of sustainability is realized with participatory planning methods. In addition to that, rural heritage and social sustainability together incorporate a widespread but rarely considered set of issues addressing local needs in conservation.
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