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1 – 10 of over 1000Javier Andrades, Domingo Martinez-Martinez and Manuel Larrán
Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public…
Abstract
Purpose
Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.
Design/methodology/approach
Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.
Findings
The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.
Practical implications
The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.
Social implications
Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.
Originality/value
The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.
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Armando Di Meglio, Nicola Massarotti, Samuel Rolland and Perumal Nithiarasu
This study aims to analyse the non-linear losses of a porous media (stack) composed by parallel plates and inserted in a resonator tube in oscillatory flows by proposing numerical…
Abstract
Purpose
This study aims to analyse the non-linear losses of a porous media (stack) composed by parallel plates and inserted in a resonator tube in oscillatory flows by proposing numerical correlations between pressure gradient and velocity.
Design/methodology/approach
The numerical correlations origin from computational fluid dynamics simulations, conducted at the microscopic scale, in which three fluid channels representing the porous media are taken into account. More specifically, for a specific frequency and stack porosity, the oscillating pressure input is varied, and the velocity and the pressure-drop are post-processed in the frequency domain (Fast Fourier Transform analysis).
Findings
It emerges that the viscous component of pressure drop follows a quadratic trend with respect to velocity inside the stack, while the inertial component is linear also at high-velocity regimes. Furthermore, the non-linear coefficient b of the correlation ax + bx2 (related to the Forchheimer coefficient) is discovered to be dependent on frequency. The largest value of the b is found at low frequencies as the fluid particle displacement is comparable to the stack length. Furthermore, the lower the porosity the higher the Forchheimer term because the velocity gradients at the stack geometrical discontinuities are more pronounced.
Originality/value
The main novelty of this work is that, for the first time, non-linear losses of a parallel plate stack are investigated from a macroscopic point of view and summarised into a non-linear correlation, similar to the steady-state and well-known Darcy–Forchheimer law. The main difference is that it considers the frequency dependence of both Darcy and Forchheimer terms. The results can be used to enhance the analysis and design of thermoacoustic devices, which use the kind of stacks studied in the present work.
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Sergio de la Rosa, Pedro F. Mayuet, Cátia S. Silva, Álvaro M. Sampaio and Lucía Rodríguez-Parada
This papers aims to study lattice structures in terms of geometric variables, manufacturing variables and material-based variants and their correlation with compressive behaviour…
Abstract
Purpose
This papers aims to study lattice structures in terms of geometric variables, manufacturing variables and material-based variants and their correlation with compressive behaviour for their application in a methodology for the design and development of personalized elastic therapeutic products.
Design/methodology/approach
Lattice samples were designed and manufactured using extrusion-based additive manufacturing technologies. Mechanical tests were carried out on lattice samples for elasticity characterization purposes. The relationships between sample stiffness and key geometric and manufacturing variables were subsequently used in the case study on the design of a pressure cushion model for validation purposes. Differentiated areas were established according to patient’s pressure map to subsequently make a correlation between the patient’s pressure needs and lattice samples stiffness.
Findings
A substantial and wide variation in lattice compressive behaviour was found depending on the key study variables. The proposed methodology made it possible to efficiently identify and adjust the pressure of the different areas of the product to adapt them to the elastic needs of the patient. In this sense, the characterization lattice samples turned out to provide an effective and flexible response to the pressure requirements.
Originality/value
This study provides a generalized foundation of lattice structural design and adjustable stiffness in application of pressure cushions, which can be equally applied to other designs with similar purposes. The relevance and contribution of this work lie in the proposed methodology for the design of personalized therapeutic products based on the use of individual lattice structures that function as independent customizable cells.
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Shengfeng Lu, Sixia Chen, Yongtao Cang and Ziyao San
This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).
Abstract
Purpose
This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).
Design/methodology/approach
The authors exploit sub-national tax revenue sharing changes as exogenous variations to government’s fiscal pressure at the city level and then construct a quasi difference-in-differences (DiD) model to conduct the analysis based on a sample that consists of 14,168 firm-year observations in China during the period of 2003 to 2012.
Findings
The authors found that firms increase charitable donations when local governments face higher fiscal pressure. Such effects are more pronounced for firms that have stronger demand for political connectedness in the sample period. Furthermore, this study’s findings suggest that the timing strategy of donating helps firms to lower the effective tax rate and to build stronger political connections. In addition, donating firms outperform non-donating firms in terms of bank loan access and market reputation.
Originality/value
The authors contribute to at least three lines of literature: first, extend the understanding of timing strategies of corporate charitable behaviors; second, contribute to the literature studying the “crowd out” effect between government-provided charitable funds and private donations; finally, contribute to the emerging literature exploring the financial interests associated with corporate donation strategy (Claessens et al., 2008; Cull et al., 2015).
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Paola Ferretti, Cristina Gonnella and Pierluigi Martino
Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…
Abstract
Purpose
Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.
Design/methodology/approach
The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.
Findings
The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.
Practical implications
By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.
Originality/value
Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.
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Susana Pasamar, Mar Bornay-Barrachina and Rafael Morales-Sánchez
This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line…
Abstract
Purpose
This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.
Design/methodology/approach
The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.
Findings
The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.
Originality/value
Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.
研究目的
本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。
研究方法
研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。
研究結果
研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。
研究的原創性
探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。
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Fahad Khalid, Khwaja Naveed, Cosmina Lelia Voinea, Petru L. Curseu and Sun Xinhui
Given the regional diversity in China, this study aims to provide an empirical evaluation of how organizational stakeholders (i.e. customers, employees, suppliers and…
Abstract
Purpose
Given the regional diversity in China, this study aims to provide an empirical evaluation of how organizational stakeholders (i.e. customers, employees, suppliers and shareholders) affect corporate environmental sustainability investment (ESI).
Design/methodology/approach
To empirically investigate the influence of organizational stakeholders on ESI, this study used regional-level data consists of Chinese A-share stocks for the years 2009–2019.
Findings
This study’s findings show that pressure from customers, employees and suppliers has a significant effect on corporate ESI, with customers being the most important stakeholder group. Shareholders, by contrast, have no significant influence on ESI. The influence of these pressures is more pronounced in developed regions (the east) than in less developed (the west) localities of China.
Research limitations/implications
This study complements the stakeholder–institutional perspective by implying to consider the differentiated logics of the contesting stakeholders in the nonmarket operations.
Practical implications
Practically, this study poses that managers must realize the heterogeneity of pressures from stakeholders and the differentiated impact of these pressures keeping in view the institutional differences in different regions.
Originality/value
Our study reports initial empirical evidence that shows how regional differences influence the role of stakeholders in determining corporate environmental strategy.
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Baoru Zhou and Li Zheng
This study aims to investigate the motivations for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Specifically, the effects of…
Abstract
Purpose
This study aims to investigate the motivations for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Specifically, the effects of relative advantage of the technologies, competitive pressure, and government support on the adoption are explored. Moreover, the mediating role of top management support between environmental factors (government support and competitive pressure) and the adoption of Industry 4.0 technologies is examined.
Design/methodology/approach
A research model is developed based on the technology-organization-environment (TOE) framework strengthened by institutional theory. Structural equation modeling (SEM) approach is employed to evaluate the model using data obtained from 215 manufacturing firms through a cross-industry survey. Additionally, a post-hoc analysis is conducted using cluster analysis and ANOVA.
Findings
The results show that competitive pressure and government support significantly promote top management support, which in turn contributes to the adoption of Industry 4.0 technologies. Relative advantage of the technologies is not significantly related to the adoption.
Research limitations/implications
This study does not explore the relationship between technology type and the specific needs of manufacturing firms. Future researchers can conduct a more comprehensive analysis by examining how different technology types align with the unique needs of individual companies.
Practical implications
The findings of this study have implications for both policymakers and managers. Policymakers can leverage these insights to understand the underlying motivations behind manufacturing firms' adoption of Industry 4.0 technologies and develop promoting policies. In turn, managers should keep an eye on government policies and utilize government support to facilitate technology adoption.
Originality/value
This study uncovers the underlying motivations—government support and competitive pressure—for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Meanwhile, it complements previous research by showing the mediating role of top management support between environmental factors (government support and competitive pressure) and the adoption of Industry 4.0 technologies.
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Joana Coimbra and Teresa Proença
This study intends to understand if managerial coaching, a sustainable competitive strategy, has an impact on sales performance, through customer and results orientation of the…
Abstract
Purpose
This study intends to understand if managerial coaching, a sustainable competitive strategy, has an impact on sales performance, through customer and results orientation of the salesforce. It also aims to investigate whether pressure for results, one of the predominant demands in organizations today, and the centralisation of decisions, a traditional management demand still present in several organizations, undermine the effect of coaching on performance.
Design/methodology/approach
The 167 responses collected, through the distribution of questionnaires among workers in the commercial area, were analysed through a structural equation model using the partial least square (PLS) technique.
Findings
The results of this study confirm that managerial coaching has a positive impact on sales force performance through customer and results orientation, with customer orientation having a greater impact on performance. It was also found that centralised decision-making and pressure for results do not undermine the relationship between managerial coaching and performance, and they even reinforce the positive impact of results orientation on performance.
Practical implications
Managerial coaching practices can impact sales, especially when associated with customer orientation, freeing employees from the pressure for results and the centralisation demands. This scenario favours a more sustainable and emancipatory sales force management.
Originality/value
This study is the first to integrate organizational demands, namely pressure for results and centralisation, to better understand the effect of managerial coaching on sales performance, through customer and results orientation, thereby extending previous research on this topic.
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Linlin Xie, Ting Xu, Tianhao Ju and Bo Xia
The alienation of megaproject environmental responsibility (MER) behavior is destructive, but its mechanism has not been clearly depicted. Based on fraud triangle theory and the…
Abstract
Purpose
The alienation of megaproject environmental responsibility (MER) behavior is destructive, but its mechanism has not been clearly depicted. Based on fraud triangle theory and the fuzzy set qualitative comparative analysis (fsQCA) method, this study explored the combined effect of antecedent factors on alienation of MER behavior.
Design/methodology/approach
Based on the fraud triangle theory and literature review, eight influencing factors associated with the alienation of MER behavior were first identified. Subsequently, the fuzzy-set qualitative comparative analysis was used in this study to reveal configurations influencing alienation of MER behavior.
Findings
The study found nine configurations of MER behavioral alienation antecedent factors, integrated into three types of driving modes, i.e. “economic pressure + learning effect,” “institutional defect + moral rejection,” and “information asymmetry + economic pressure + expectation pressure.”
Originality/value
By analyzing the configuration effects of various induced conditions, this study puts forward a comprehensive analysis framework to solve the alienation of MER behavior in the megaprojects and a practical strategy to control alienation of MER behavior.
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