Search results

1 – 10 of 92
Article
Publication date: 20 July 2023

Veronica Scuotto, Simona Alfiero, Maria Teresa Cuomo and Filippo Monge

This paper conceptually aims to discuss the dual role of knowledge management (KM) and technological innovation, which brings about innovations, although it can be limited by…

Abstract

Purpose

This paper conceptually aims to discuss the dual role of knowledge management (KM) and technological innovation, which brings about innovations, although it can be limited by psychological and emotional ownership.

Design/methodology/approach

This study examines the real impact of the paper on KM and technological innovation in family small to medium enterprises (FSMEs). This is a unique context affected by psychological and emotional ownership. However, COVID-19 has forced FSMEs to consider new strategies and practices to preserve their competitive advantage.

Findings

In this scenario, knowledge exchange, knowledge absorption and technology adoption appear relevant to the innovation process. This study offers a framework for how the duality of KM and technological innovation affects innovation.

Originality/value

Although extant research has explored technological innovation outcomes, a literature review reveals that accumulated studies on the drivers of technological innovation and KM in the context of FSMEs require further inquiry. Family members’ emotional ownership may foster KM because identification with organizational goals enhances individuals’ willingness to access and share information and stimulates new products and technological development.

Details

Journal of Knowledge Management, vol. 28 no. 3
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 15 January 2024

Dhanushika Samarawickrama, Pallab Kumar Biswas and Helen Roberts

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also…

Abstract

Purpose

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS.

Design/methodology/approach

This study uses a data set of 5,345 observations from the Bombay stock exchange (BSE)-listed firms over 10 years (2011–2020) to examine the research questions. Baron and Kenny’s (1986) three-step model is estimated to examine the mediating role of CSR committees on the relationship between CSR mandate and SOCDS.

Findings

The study reveals that the CSR mandate positively impacts SOCDS in India due to coercive pressures. CSR committees mediate this relationship, with higher CSR committee quality leading to increased SOCDS. Furthermore, the authors report that SOCDS in India is positively related to CSR committee quality, and this relationship is stronger for BG firms. Finally, the supplementary analysis reveals that promoting CSR committee quality enhances firms’ likelihood of meeting CSR mandatory spending and actual CSR spending in India.

Originality/value

This research contributes to the academic literature by shedding light on the intricate dynamics of CSR mandates, CSR committees and SOCDS in emerging economies. Notably, the authors identify the previously unexplored mediation role of CSR committees in the link between CSR mandates and SOCDS. The creation of a composite index that measures complementary CSR committee attributes allows us to undertake a novel assessment of CSR committee quality. An examination of the moderating influence of BG affiliation documents the importance of CSR committee quality, particularly in governance, for enhancing SOCDS transparency within BG firms.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 30 April 2024

Robert Perinbanayagam

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these…

Abstract

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

Article
Publication date: 22 March 2024

Cynthia R Phillips, Abraham Stefanidis and Victoria Shoaf

Drawing on legitimacy and upper-echelon theory, this paper aims to investigate the moderating role of corporate governance in the relationship between corporate social performance…

Abstract

Purpose

Drawing on legitimacy and upper-echelon theory, this paper aims to investigate the moderating role of corporate governance in the relationship between corporate social performance (CSP) and board gender diversity (BGD).

Design/methodology/approach

Using Morgan Stanley Capital International measures of social and governance performance, the authors use 2,950 firm-year observations from US companies for the years 2016–2020 to show that good performance on social issues drives BGD.

Findings

The panel data model indicates that the relationship between CSP and BGD is strengthened when firms display robust corporate governance.

Originality/value

This study contributes to the extant literature through empirical consideration of CSP as a predictor of BGD, a relationship that has rarely been examined. It further highlights the significant role of corporate governance in ensuring that women have access to corporate boards. Discussion and findings highlight that social performance and governance may significantly contribute to the diversity of socially cognizant boards.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 15 May 2023

Nurlan Orazalin, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a…

Abstract

Purpose

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.

Design/methodology/approach

The sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.

Findings

The results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.

Research limitations/implications

The findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.

Practical implications

The findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.

Originality/value

Although prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Book part
Publication date: 30 November 2023

Athina Karatzogianni and Jacob Matthews

Abstract

Details

Fractal Leadership
Type: Book
ISBN: 978-1-83797-108-4

Book part
Publication date: 7 February 2024

John R. Baldwin and Phil Chidester

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists…

Abstract

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists, with international stars from Latin America, and with artists abroad. Milton’s repertoire has made its way into the fabric of musical compilations of Brazilian music for international listeners. Perhaps unbeknownst to these international listeners, Milton, as an Afro-Brazilian artist, reflects a complex and paradoxical relationship to “race” in his music – at times openly touching upon racial themes, even during an area when the government forbade open discussion of racial tension in Brazil – but at times signifying race more subtly, either through subtle references to diversity in Brazil or through the very elements of his music.

Details

Creating Culture Through Media and Communication
Type: Book
ISBN: 978-1-80071-602-5

Keywords

Article
Publication date: 19 April 2023

Peter de Boer and Prantik Bordoloi

The purpose of this study is to explore the degree of variance in work value preferences espoused by university students based on whether the students are in possession of work…

Abstract

Purpose

The purpose of this study is to explore the degree of variance in work value preferences espoused by university students based on whether the students are in possession of work experience and experience abroad. Vocational identity development (VID) was used as a theoretical lens to explore the extent to which being in possession of experience in these two areas shapes vocational identity.

Design/methodology/approach

A questionnaire (n = 1,188) was employed to measure the relative salience for 8 latent work values constructs and 25 individual-level work values. Respondents were classified into two groups based on work experience and abroad experience, and the differences in work value preferences between these groups were explored.

Findings

The authors' comparison of sample groups revealed that respondents without experience abroad attached significantly greater importance to specific work values (e.g. stability, extrinsic motivation and leisure) than those with sojourner experience. The relative salience of specific work values (e.g. altruistic and extrinsic motivation) was found to be significantly greater for respondents without work experience than those with such experience, however, not to the extent of abroad experience. VID as a theoretical framework was found to be valuable in conceptualising how work value preferences appear to be the outcome of a process of co-construction between an individual and his environment.

Research limitations/implications

The reasons as to how and why changes in work value salience occur cannot be conclusively established due to the exploratory nature and conceptual design of the present study.

Practical implications

The findings suggest work and abroad experience play a pivotal role in shaping respondents' work values and, more generally, the VID. This reinforces the need for cooperation between higher education and industry to provide experiential learning opportunities and career guidance to enhance graduate employability and contribute to long-term engagement of talent in tight labour markets.

Originality/value

The value of these findings is that the findings contribute to greater conceptual understanding of the relationship between work experience, abroad experience and work value preferences. This is particularly relevant to academic staff and curriculum developers at a tertiary level in preparing and guiding university students in their interactions with professional practice.

Details

Higher Education, Skills and Work-Based Learning, vol. 13 no. 6
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 23 April 2024

Abdullah S. Karaman, Ali Uyar, Rim Boussaada and Majdi Karmani

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on…

Abstract

Purpose

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining their value relevance in the stock market at the global level. Furthermore, we deepen the investigation by exploring the moderating role of eco-innovation and the CSR committee between greening in corporations and market value.

Design/methodology/approach

The data for the study were retrieved from the Thomson Reuters Eikon database for the years between 2002 and 2019 and contain 17,961 firm-year observations which are analyzed through fixed-effects regression.

Findings

The results reveal that while resource usage is viewed as value-relevant by the market, the emissions and eco-innovation are not. However, despite eco-innovation per se not being value-relevant, its interaction with resource usage and emissions is value-relevant. Furthermore, CSR committees undertake a very critical role in translating greening practices into market value.

Research limitations/implications

While the results for emissions support the cost-concerned school, the findings for resource usage confirm the value creation school. Furthermore, the interaction effect of eco-innovation and CSR committee confirms the resource-based theory and stakeholder theory, respectively.

Practical implications

Investors regard eco-innovation-induced pro-environmental behaviors as value-relevant. These results propose firms replace eco-innovation at the focal point in developing environmental strategies and connecting other greening efforts to it. Moreover, CSR committees are critical to corporations in translating greening practices into firm value by developing and implementing disclosure and communication strategies.

Originality/value

The study’s originality stems from investigating the synergetic effect that eco-innovation and CSR committees generate in translating greening practices to greater market value at a global scale.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Abstract

Details

Duty to Revolt
Type: Book
ISBN: 978-1-80382-316-4

1 – 10 of 92