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Open Access
Article
Publication date: 26 May 2023

Caterina Pesci, Paola Vola and Lorenzo Gelmini

This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA…

1040

Abstract

Purpose

This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent complexities. This paper focuses on the future role of GRI in light of the changes resulting from harmonization supported by the International Sustainability Standards Board and the European Financial Reporting Advisory Group’s draft European Sustainability Reporting Directive.

Design/methodology/approach

Building on Bourdieu (1983, 1992) and SEA studies, the authors adopt a critical and qualitative approach to theorize power dynamics in the sustainability reporting field. After identifying the main issues arising from the complexity of the sustainability reporting standards and practices according to SEA scholars, the authors connect them with Bourdieu’s (1992, 1983) field theory to discuss the future role of GRI.

Findings

The findings suggest two distinct but intertwined roles that GRI could play in the future, namely, power related and theoretical/technical, aimed at engendering revolutionary rather than evolutionary changes in sustainability reporting.

Practical implications

This study offers practical implications for GRI to strengthen its future role in sustainability reporting standardization.

Social implications

The limited time available to mitigate the disastrous consequences of non-sustainable business on society and the environment calls for urgently addressing the complexities of sustainability accounting to foster a positive impact on society and the environment.

Originality/value

The authors’ reflections reclaim the SEA literature as central to identifying sustainability complexity and Bourdieu’s (1983, 1992) notions of power as key to understanding the role of GRI in the sustainability field. Furthermore, this paper emphasizes the intersection of different critical concepts, including power, complexity, value, capital and materiality.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 27 January 2022

Henrik Saabye, Thomas Borup Kristensen and Brian Vejrum Wæhrens

This paper investigates how manufacturers can develop a learning-to-learn capability for enabling Industry 4.0 adoption.

3278

Abstract

Purpose

This paper investigates how manufacturers can develop a learning-to-learn capability for enabling Industry 4.0 adoption.

Design/methodology/approach

This research design is guided by our research question: How can manufacturers develop a learning-to-learn capability that enables Industry 4.0 adoption? The authors adopt action research to generate actionable knowledge from a two-year-long action learning intervention at the Danish rooftop window manufacturer VELUX.

Findings

Drawing on emergent insights from the action learning intervention, it was found that a learning-to-learn capability based on lean was a core construct and enabler for manufacturers to adopt Industry 4.0 successfully. Institutionalizing an organizational learning scaffold encompassing the intertwined learning processes of systems Alpha, Beta and Gamma served as a significant way to develop a learning-to-learn capability for Industry 4.0 adoption (systematic problem-solving abilities, leaders as learning facilitators, presence of a supportive learning environment and Industry 4.0 knowledge). Moreover, group coaching is a practical action learning intervention for invoking system Gamma and developing leaders to become learning facilitators – an essential leadership role during Industry 4.0 adoption.

Originality/value

The study contributes to theory and practice by adopting action research and action learning to explore learning-to-learn as a core construct for enabling Industry 4.0 adoption and providing a set of conditions for developing a learning-to-learn capability. Furthermore, the study reveals that leaders are required to act as learning facilitators instead of relying on learning about and implementing Industry 4.0 best practices for enabling adoption.

Details

International Journal of Operations & Production Management, vol. 42 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Abstract

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 13 no. 1
Type: Research Article
ISSN: 2077-5504

Open Access
Article
Publication date: 11 April 2023

Henrik Saabye, Daryl John Powell and Paul Coughlan

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has…

1992

Abstract

Purpose

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

Design/methodology/approach

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Findings

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

Originality/value

This paper contributes an original integrated theory perspective on lean and action learning.

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 6 December 2022

Attilia Ruzzene, Mara Brumana and Tommaso Minola

Following the lead of neighboring fields such as strategy and organization studies, entrepreneurship is gradually joining in the adoption of a practice perspective…

Abstract

Purpose

Following the lead of neighboring fields such as strategy and organization studies, entrepreneurship is gradually joining in the adoption of a practice perspective. Entrepreneurship as practice (EaP) is thus a nascent domain of investigation where the methodological debate is still unsettled and very fluid. In this paper, the authors contribute to this debate with a focus on family entrepreneurship.

Design/methodology/approach

The authors develop a conceptual paper to discuss what it entails to look at family entrepreneurship through a practice lens and why it is fruitful. Moreover, the authors propose a research strategy novel to the field through which such investigation can be pursued, namely process tracing, and examine its inferential logic.

Findings

Process tracing is a strategy of data analysis underpinned by an ontology of causal mechanisms. The authors argue that it complements other practice methods by inferring social mechanisms from empirical evidence and thereby establishing a connection between praxis, practices and practitioners.

Practical implications

Process tracing helps the articulation of an “integrated model” of practice that relates praxis, practices and practitioners to the outcome they jointly produce. By enabling the assessment of impact, process tracing helps providing prima facie evidentiary grounds for policy action and intervention.

Originality/value

Process tracing affinity with the practice perspective has been so far acknowledged only to a limited extent in the social sciences, and it is, in fact, a novel research strategy for the family entrepreneurship field.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 19 October 2022

Thomas Borup Kristensen, Henrik Saabye and Amy Edmondson

The purpose of this study is to empirically test how problem-solving lean practices, along with leaders as learning facilitators in an action learning approach, can be transferred…

6543

Abstract

Purpose

The purpose of this study is to empirically test how problem-solving lean practices, along with leaders as learning facilitators in an action learning approach, can be transferred from a production context to a knowledge work context for the purpose of becoming a learning organization while enhancing performance. This is important to study because many organizations struggle to enhance efficiency in the short term while still trying to be long-term learning oriented (i.e. learning organization development).

Design/methodology/approach

The authors draw on theory on learning interventions to show how lean practices for problem-solving can foster learning and help an organization to become adaptive. This study’s subject is a non-production department of 100 employees at the LEGO corporation. The authors applied survey results from a natural experiment lasting 18 months between a pre-measurement survey and a post-measurement survey. The results were compared to a control department of 50 employees who were not exposed to the lean practices intervention. The authors’ focus was on the individual level as individuals have different perceptions of lean practices, performance, and learning.

Findings

Using repeated-measures tests, difference-in-difference regressions analyses, and structural equation models, the authors find that a package of contemporary lean practices for problem-solving, along with leaders who function as learning facilitators, significantly improved learning organization dimensions while also enhancing efficiency and quality and that learning organizations positively mediate the relationship between the lean intervention and quality-related performance, while efficiency is directly affected by the lean interventions. Data from LEGO's key performance indicators (KPIs), benefit trackers, on-site observations and more than 40 interviews with managers provided results that were consistent with the survey data. A detailed description of the lean practices implemented is provided to inspire future implementations in non-operations environments and to assist educators.

Research limitations/implications

The authors contribute to the learning literature by showing that a learning-to-learn approach to lean management can serve as an active and deliberate intervention in helping an organization becoming a learning organization as perceived by the individual organizational members. The authors also add to the lean literature by showing how a learning approach to lean, as used by LEGO, can positively affect short-term efficiency and quality and create a foundation for a longer-term competitive advantage (i.e. a learning organization) in a non-production context. By contrast, most of the lean literature streams treat efficiency separately from a learning organization and mainly examine lean in a production context.

Originality/value

The extant literature shows three research streams on lean, learning, and performance. The authors built on these streams by trying to emphasize both learning and efficiency. Prior research has not empirically tested whether and how the application of problem-solving lean practices combined with leaders as learning facilitators helps to create a comprehensive learning organization while enhancing performance in a non-production context.

Details

International Journal of Operations & Production Management, vol. 42 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 9 March 2022

Cheryl Brook and Christine Abbott

This study aims to explore a self-managed action learning (SMAL) initiative undertaken by social work assessors in England, which led to insights into the practice of SMAL.

Abstract

Purpose

This study aims to explore a self-managed action learning (SMAL) initiative undertaken by social work assessors in England, which led to insights into the practice of SMAL.

Design/methodology/approach

The paper draws upon the experience of the authors in relation to an actual SMAL intervention in a social care context in England.

Findings

The paper suggests that, in contrast to extant literature, it is not the absence of an “expert” facilitator, which has proved to be most challenging but rather dealing with the practicalities of managing inter-organisational sets online. Specific individual and inter-organisational learning came about as a result of the SMAL initiative, including the implementation of inter-organisational networking to support isolated assessors.

Research limitations/implications

The ideas and perspectives discussed in this paper will be explored through further empirical research.

Practical implications

The paper illustrates how SMAL can be implemented and suggests how it can facilitate organisational and individual learning.

Social implications

The paper discusses an initiative with the aim of better supporting assessors of newly qualified social workers; a task of enormous importance to the future of social work practice in England.

Originality/value

The paper contributes to a limited literature on the practice of SMAL. The uniqueness comes from both the multi-organisational aspect of the programme, that it is self-managed and delivered virtually.

Details

Journal of Work-Applied Management, vol. 14 no. 2
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 5 September 2016

Qingyuan Wu, Changchen Zhan, Fu Lee Wang, Siyang Wang and Zeping Tang

The quick growth of web-based and mobile e-learning applications such as massive open online courses have created a large volume of online learning resources. Confronting such a…

3518

Abstract

Purpose

The quick growth of web-based and mobile e-learning applications such as massive open online courses have created a large volume of online learning resources. Confronting such a large amount of learning data, it is important to develop effective clustering approaches for user group modeling and intelligent tutoring. The paper aims to discuss these issues.

Design/methodology/approach

In this paper, a minimum spanning tree based approach is proposed for clustering of online learning resources. The novel clustering approach has two main stages, namely, elimination stage and construction stage. During the elimination stage, the Euclidean distance is adopted as a metrics formula to measure density of learning resources. Resources with quite low densities are identified as outliers and therefore removed. During the construction stage, a minimum spanning tree is built by initializing the centroids according to the degree of freedom of the resources. Online learning resources are subsequently partitioned into clusters by exploiting the structure of minimum spanning tree.

Findings

Conventional clustering algorithms have a number of shortcomings such that they cannot handle online learning resources effectively. On the one hand, extant partitional clustering methods use a randomly assigned centroid for each cluster, which usually cause the problem of ineffective clustering results. On the other hand, classical density-based clustering methods are very computationally expensive and time-consuming. Experimental results indicate that the algorithm proposed outperforms the traditional clustering algorithms for online learning resources.

Originality/value

The effectiveness of the proposed algorithms has been validated by using several data sets. Moreover, the proposed clustering algorithm has great potential in e-learning applications. It has been demonstrated how the novel technique can be integrated in various e-learning systems. For example, the clustering technique can classify learners into groups so that homogeneous grouping can improve the effectiveness of learning. Moreover, clustering of online learning resources is valuable to decision making in terms of tutorial strategies and instructional design for intelligent tutoring. Lastly, a number of directions for future research have been identified in the study.

Details

Asian Association of Open Universities Journal, vol. 11 no. 2
Type: Research Article
ISSN: 1858-3431

Keywords

Open Access
Article
Publication date: 1 December 2023

Lisa Ferm, Andreas Wallo, Cathrine Reineholm and Daniel Lundqvist

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

1023

Abstract

Purpose

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

Design/methodology/approach

The paper is based on semi-structured interviews with 34 Swedish HR practitioners working in large public and private organisations.

Findings

The findings reveal that HR practitioners' identity is perceived as indistinct, unclear and shattered, which leaves lots of room for interpreting HR identity. Based on a thematic content analysis, three different ideal-type identities are presented, each representing the characteristic traits of an HR identity type. These are the Defender who always supports the managers, the Disturber who questions the managers in favour of the employees and the Driver who focuses on the economic expansion of the organisation.

Research limitations/implications

One of the potential constraints of this study is the authors’ reliance on interview data. This finding implies that future research can employ mixed methods or observational techniques to bridge the gap between narrated responsibilities and real-time actions. The data source, predominantly from larger organisations, presents another limitation. This raises a significant research implication: there is a need to study identity formation among HR practitioners in smaller organisations. The theoretical framework this study contributes can aid in comprehending HR practitioners' identities and their corresponding actions. Continued research might explore the significance of these ideal-type identities.

Practical implications

The model presented provides a new way of understanding HR practitioners' complex and shattered professional identity and the various stakeholders that direct different expectations towards them. This knowledge can be used both in HR education and in HR work as a basis for discussing the social work environment of HR practitioners and negotiating their work and identity.

Originality/value

The study contributes knowledge of the professional identities of HR managers, an under-researched area, especially when it comes to empirical research about the HR practitioners' own experiences of their everyday work and view of the HR profession.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Open Access
Article
Publication date: 21 October 2022

Marie-Noelle Albert and Nancy Michaud

Studies on vulnerability in the workplace, although relevant, are rare because it is difficult to access. This article aims to focus on the benefits of using autopraxeography to…

Abstract

Purpose

Studies on vulnerability in the workplace, although relevant, are rare because it is difficult to access. This article aims to focus on the benefits of using autopraxeography to study and step back from vulnerability at work.

Design/methodology/approach

Autopraxeography uses researchers' experience to build knowledge.

Findings

Autopraxeography provides a better understanding of vulnerability and the opportunity to step back from the difficulties experienced. Instead of ignoring experiences related to vulnerability, this method makes it possible to transform them into new avenues of knowledge. Moreover, it enables researchers to step back from experiences of vulnerability, thus making them feel more secure.

Originality/value

The main differences from other self-studies stem from the epistemological paradigm in which this method is anchored: pragmatic constructivism. The most important difference is the production of generic knowledge in three recursive steps: writing in a naïve way, developing the epistemic work and building generic knowledge.

Details

Journal of Work-Applied Management, vol. 15 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

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