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Article
Publication date: 20 July 2012

Pedro Sena Ferreira, A.H.M. Shamsuzzoha, Cesar Toscano and Pedro Cunha

The purpose of this paper is to provide practical justification for performance measurement and management within a collaborative business network. The basic performance…

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Abstract

Purpose

The purpose of this paper is to provide practical justification for performance measurement and management within a collaborative business network. The basic performance measurement indicators are elaborated within the scope of this research.

Design/methodology/approach

Performance measurement techniques are highlighted through the application of an ICT‐based solution approach, with special focus on business collaboration among small and medium sized enterprises (SMEs).

Findings

From the basic need to measure the performance of individual partners within a business network, this research proposes a generic framework and process flow with the objective of evaluating the individual partners in terms of various performance indicators such as key success factors (KSF), key performance factors (KPF) and key performance indicators (KPI). The outcomes from this framework or process flow will help partners in the network to build valuable trust, cooperation and coordination.

Originality/value

The focus of this paper is to demonstrate the methodological approach of measuring the performance through identifying and prioritizing the performance indicators (KSF, KPF, KPI) among collaborative partners and to highlight their importance for successful business operations.

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Open Access
Article
Publication date: 29 August 2024

Irene Torres, Samantha Kloft, Muskan Kumar, Amita Santosh, Mariana Pinto-Alvarez and Daniel F. López-Cevallos

This study compared approaches to school closures in four Latin American countries (Bolivia, Colombia, Ecuador, Peru), describing the impact on the health and educational…

Abstract

Purpose

This study compared approaches to school closures in four Latin American countries (Bolivia, Colombia, Ecuador, Peru), describing the impact on the health and educational wellbeing of school-age children and youth, and evaluating their approaches in regard to continuing education through the pandemic.

Design/methodology/approach

We collected 75 publicly available documents including scientific and gray literature (government documents and news releases), that referred to school closures and their impact on children’s health and wellbeing. We did thematic analyses using open, axial, and selective coding and applied the latest Health Promoting Schools standards and indicators to the findings.

Findings

Results showed that countries followed epidemiological reasons for prioritizing school closures while adopting some policies that abide by Health Promoting School principles. While they emphasized the need to reopen schools so that instruction could continue, school closures were among the longest in the world. The most significant impacts on wellbeing identified in the four countries were related to food security and mental health.

Research limitations/implications

This study focused on a particular set of documents, and it may not capture the full spectrum of relevant information in different contexts or regions.

Practical implications

By comparing school closures approaches among four Latin American countries, this study highlights the importance of context-specific interventions. In a post-pandemic era, lessons learned from these experiences should help foster more resilient and inclusive educational systems and explore the paths forward for following the new Health Promoting Schools framework in the region.

Originality/value

Cross-country qualitative analyses on this topic are rare. This study adds to the knowledge base by eliciting lessons for future health education research and policy efforts.

Details

Health Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-4283

Keywords

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