Search results

This paper aims to investigate whether executive compensation, corporate social responsibility (CSR)-based incentives, environmental social and governance (ESG) performance and firm performance are the significant predictors of CSR committees, in addition to CEO, firm and corporate governance characteristics, from the tenet of stakeholder and managerial power theories.

Switzerland is an exemplary country from the perspective of corporate governance and executive compensation. This empirical study includes a panel data set of listed Swiss companies, so fixed-effect logistic regression has been used.

It has been found that the companies that offer CSR-based incentives and higher compensation to their CEOs and have better ESG performance are more likely to have CSR committees.

This empirical paper fills the gap in the literature, guides practitioners about the factors that influence the creation and efficiency of CSR committees, and inspires regulatory bodies to ponder on a mandatory CSR committee to form resilient and sustainable organizations worldwide.

COVID-19 has re-emphasized the prominence of sustainability and the stakeholder approach. Thus, this paper indicates that CSR committees require the adaption and implementation of a holistic sustainability policy that integrates both external and internal factors and thereby provides a whole process for sustainability issues.

The impact of CSR committees on corporate social performance (CSP) has already been investigated. However, the predictors of CSR committees have been less scrutinized in the literature.

The extant scholarly research has been delving into several effects of downsizing, such as job insecurity, organizational commitment and innovative behavior. The purpose of this paper is to develop a model proposing organizational commitment as a mediator between job insecurity and innovative behavior. Downsizing survivors – or the individuals who remain when others exit a firm – may have higher job insecurity and lower organizational commitment post‐downsizing, thus lowering their innovative efforts.

The authors collected 224 questionnaires from Portuguese employees and analyzed simultaneous relations with a structural equation modeling.

The analysis of mediating effects suggests that the lack of commitment is not a mediating construct between job insecurity and innovative behavior. However, downsizing directly affects both organizational commitment and innovative behavior.

The innovative behavior seems to be directly affected by job insecurity, raising implications regarding the use of downsizing as a short‐term practice, without acknowledging the long‐term impact on organizational innovative capabilities.

The paper contributes by testing the moderating role of organizational commitment in the relationship between job insecurity and innovative behaviors.

The work of Henri Lefebvre Rhythmanalysis, Space, Time and Everyday Life (2004) is generally known as the original proposer of rhythmanalysis, inspired by the last chapter of Gaston Bachelard's book La dialectique de la durée (1963), entitled ‘Rhythmanalysis’. Nevertheless, it was the Portuguese philosopher Lúcio Pinheiro dos Santos who developed the notion of rhythmanalysis. In this chapter I address this episode of the genealogy of rhythmanalysis aiming to contribute to a broader understanding of its context of origin. I also present fragments of a rhythmanalysis exercise developed in Caminito, Buenos Aires, as part of my research in the field of art studies. Following a pre-Platonic notion of rhythm (Benveniste, 1966), I draw on those fragments as much as on the reflexive confrontation of rhythmanalysis with feminist and ch'ixi epistemologies (e.g., Haraway, 1988; Rivera, 2018) in order to propose what I come to call rhuthmanalysis.

The application of new public governance by many countries has led to the creation of new management systems in public administration and the development of an effective accounting structure with efficient internal control to guarantee a proper provision of services that meet citizens’ requirements. The purpose of this paper is to focus on Spanish local government with the intention of determining the impact of the internal control structure on the disclosure of financial information on the internet.

The empirical analysis used combines a descriptive aspect with an explanatory one and seeks to answer the question of whether the internal control system (ICS) influences the disclosure of financial information on the websites of Spanish LGs. The authors use a multivariate model that allows us to verify the predictive capability of the previously defined explanatory variable, internal control, in 1,806 local governments. To test the hypotheses, the authors use two different models.

The authors consider the existence and quality of the financial information disclosure in relation to ICSs, and a series of financial and non-financial variables. The authors conclude that the structure of the ICS influences financial information disclosure and its quality. Also, the socio-political variable gives a better explanation of financial information disclosure than the financial variable.

This research is novel to determine whether the development of ICSs in Spanish municipalities has favored and increased the disclosure of financial information financial through the municipalities’ website transparency portal. These findings will contribute to increase the importance of internal control in the management of public entities.

The construction sector is a major contributor to the Egyptian economy and gross domestic products, plus considered as one of its fastest-growing sectors. Various deficiencies such as low productivity, delays, cost overrun, poor quality, etc. have plagued the construction sector, leading to undesirable project performance across Egypt and several other countries. One of the best methods to measure and improve performance evaluation and consequently a step toward industry improvement is key performance indicators (KPIs). The paper aims to discuss this issue.

A questionnaire survey was conducted to identify the importance index for 35 KPIs. The KPIs were identified and selected based on an extensive literature review and one on one interview with expert construction professionals. Moreover, exploratory factor analysis method has been used to analyze and determine the inter-relationships between the set of indicators.

Seven indicators that have the highest importance indicator were selected to create project overall performance indicator assessment models to consistently measure the performance of different construction projects. Seven equations are introduced reflecting the output of the research while considering both organization size and project type.

The proposed evaluation assessment models can be used to: evaluate the relative success of projects; indicate the areas of strengths and weaknesses in performance and establish company benchmarking. Three projects were selected to validate the performance evaluation models.

This paper provides mathematical assessment models for evaluating overall construction project performance in Egypt, taking into consideration organization size and project type. Previously published research works on the subject matter are quite limited, and frequently deal with only one or two selected aspects.

The purpose of this research is to contribute to a better understanding of deeper motivations and inhibitors of green consumer behavior in the context of emerging economies. Based on the findings, it aims to provide implications for marketers and policy making.

Based on an ethnographic approach, in‐depth interviews and observational data were used to study 15 Mexican families from four urban regions of Mexico with different incomes. Thematic analysis was used to develop and validate themes and codes.

The findings highlight three dominant themes related to uncertainty in the adoption of environmentally‐friendly behaviors: consumer confusion, trust and credibility, and compatibility. Overall, green behaviors seem to be ingrained in the traditional heritage of savings and frugality rather than based on strong environmental values. It is suggested that the factors that drive consumers from positive attitudes and intentions to the actual adoption of green behaviors are a combination of perceived personal benefits, decreased perceived risk and uncertainty, a sense of control over costs, and a decomposition and reconstruction of deeply embedded cultural values and practices.

Policy makers and marketers are advised to build on collaborative efforts in order to facilitate comprehension and adoption of environmentally‐friendly behaviors and green products. In order to construct modernity alongside environmental responsibility, it seems indispensable to provide affordable lower‐priced alternatives for the low‐income segments of the market which constitute the vast majority of the population in emerging economies.

Being one of very few available qualitative studies on green consumer behavior, this study delves into the tension between modernity and traditional heritage in the context of emerging economies.

The main purpose of this paper is to describe and test a methodology to measure the level of comprehension of priorities in performance measurement systems by virtual teams.

Through the combination of existing models for performance measurement, a methodology of using focus groups for identifying virtual team's performance perceptions and comprehension is proposed and tested.

Preliminary findings show that virtual teams could express their perception about companies’ goals and performance requirements, and could also improve their commitment to companies’ operations strategy by performance gaps assessment.

The proposed methodology was tested in a portion of a team just to validate the applicability of such methodology.

Preliminary findings show that virtual teams could express their perception about companies’ goals and performance requirements, and could also improve their commitment to companies’ operations strategy by performance gaps assessment.

Literature is scant both on gender issues in performance measurement, as well as on virtual teams. This paper contributes to both areas, while evaluating the impact of such methodology in virtual teams.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Competitive pressures force companies to seek solutions to eliminate wastes while improving product quality. Lean Six Sigma (LSS) has been considered one of the most effective approaches for business transformation. This article aims to present an empirical case study where LSS and Define, Measure–Analyze–Improve–Control (DMAIC) methodologies are applied to reduce defects in a car parts manufacturer.

The study follows the DMAIC methodology. Design of experiments and hypothesis testing were applied in a single case study.

The main defects and the main factors that cause defective parts were indicated for die-casting and machining processes. Solutions implemented reduced the defect incidence from a chronically high level to an acceptable one. The sigma level rose from 3.4 s to 4 s sustainably.

The study is limited to a single case study, without intention of generalizing the results to other types of industries.

This paper can be a useful guide of how to use DMAIC Six Sigma approach to defect reduction and can be applied in many sectors.

This study offers the knowledge on how to apply the Six Sigma DMAIC methodology, reducing the dependence on specialization courses.

This study describes in detail the process used in a structured improvement exercise including sigma-level calculation, factorial experiments and hypothesis tests – a set of techniques still poorly combined in the literature.