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1 – 10 of over 5000Jakob Thomä, Michael Hayne, Nikolaus Hagedorn, Clare Murray and Rebecca Grattage
To comply with the adopted Paris Agreement, global finance flows must be measured against climate scenarios consistent with possible pathways towards limiting global warming to…
Abstract
Purpose
To comply with the adopted Paris Agreement, global finance flows must be measured against climate scenarios consistent with possible pathways towards limiting global warming to 2°C or less. For this, there must be proven and accepted accounting principles for assessing financial plans of climate relevant actors against climate models. As there are a variety of data sources describing the financial plans of relevant actors, these principles must accommodate a variety of reported information, while still yielding relevant metrics to different stakeholders. The paper aims to discuss these issues.
Design/methodology/approach
A set of accounting principles tested by governments, financial supervisory bodies and both institutional investors and mangers, covering global-listed equity and corporate bond investment is described.
Findings
The application illustrates that a common set of accounting principles can act across both asset classes and provide relevant metrics to multiple stakeholders.
Research limitations/implications
The principles require data of varying quality and are ultimately unverified. Thus, the definitive quality of the output metrics is uncertain and is yet to be characterized. The principles are yet to be applied to the credit market as the information is seldom publicly available, but it too plays an important role in the required market transition and therefore must be incorporated into these guiding principles of analysis.
Practical implications
The principles allow for standardised assessment of financial flows of equity and corporate debt with global climate scenarios.
Originality/value
It illustrates the acceptance of a common set of accounting principles that is relevant across different actors and asset classes and summarizes the principles underlying the first climate finance scenario analyses.
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Jens Jörn Dahlgaard and Loukas N. Anninos
This study aims to reflect on quality, sustainability and resilience as emerging organisational priorities within total quality management (TQM) and organisational excellence.
Abstract
Purpose
This study aims to reflect on quality, sustainability and resilience as emerging organisational priorities within total quality management (TQM) and organisational excellence.
Design/methodology/approach
The paper uses a conceptual approach based on reflection and theoretical studies on the philosophical foundations of quality, excellence, resilience and sustainability as cornerstones for organisational excellence. Bearing in mind that sustainable excellence rests upon a combination of systemic and soft issues that define organisational ability for resilience and sustainability, there is a need to analyse and reflect on short business cases from world-leading companies and further reflect on the fundamental principles, which have helped such companies to survive, grow and sustain. This study includes such a business case – the LEGO case. In addition, a Japanese case has been included. Japanese training material on human motivation developed in the 1980s exemplifies how company managers were trained, at that time, to understand and practice human motivation, excellence principles and tools.
Findings
Organisational excellence constitutes an evolving concept as the world becomes more chaotic and interconnected with multiple disruptive shocks. Organisational excellence challenges the inflexibilities of Newtonian mindsets, recognising the paramount importance of interactions and further underlining the significance of invisible elements such as human potentiality, motivation and values that formulate the principles of organisational excellence.
Originality/value
The paper investigates the notions of quality, resilience and sustainability and their relation to motivation and organisational excellence within the framework of business management and TQM. A world-leading company – LEGO – will be used to exemplify the theoretical findings together with the Japanese Motivation Training Programme case.
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Janet Haddock-Fraser and David Gorman
Anyone seeking to influence another is a potential leader. Within higher education, determining what an institution should undertake on sustainability can be daunting…
Abstract
Anyone seeking to influence another is a potential leader. Within higher education, determining what an institution should undertake on sustainability can be daunting. Sustainability leaders face labyrinthine, multifaceted sub-cultures, influencers and viewpoints across staff, students, government, business and alumni all with an opinion on whether, how and in what order of priority sustainability should be taken forward. In this paper we take on this challenge by synthesising and critically evaluating core principles and working models for influencing and leading for sustainability in higher education. We identify a series of eight challenges affecting delivery of sustainability and seek to understand how conceptual models and principles in sustainability decision-making and leadership could address these. We draw on the experience of both authors, in tandem with comments from workshop and leadership training programme participants who attended the Environmental Association for Universities and Colleges (EAUC) Leadership Lab training in the UK, as well as reflections arising in a detailed case study from the University of Edinburgh. We bring key insights from theory and practice for the benefits of individuals or teams seeking to influence and persuade key decision-makers to embrace the sustainability agenda.
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Ahmed H. Al-Dmour, Masam Abood and Hani H. Al-Dmour
This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting…
Abstract
Purpose
This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.
Design/methodology/approach
The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.
Findings
The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).
Research limitations/implications
This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.
Practical implications
The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.
Originality/value
The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.
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Fernando Menchini, Paschoal Tadeu Russo, Tiago Nascimento Borges Slavov and Rodrigo Paiva Souza
The purpose of this paper is to understand the association between the capacity to use enterprise architecture tools and the effectiveness of business model digitalization in…
Abstract
Purpose
The purpose of this paper is to understand the association between the capacity to use enterprise architecture tools and the effectiveness of business model digitalization in companies.
Design/methodology/approach
The authors used two research strategies – survey and focus group – to analyze the relationship between maturity in using enterprise architecture (EA) and digital maturity, under the perspective of sociomateriality.
Findings
The use of EA is not a strategic competence that contributes to building sustainable competitive advantage, in the process of business model digitalization. On the other hand, top management’s determination and clarity, expressed by its sponsorship to communicating the strategy, contribute to the integration, engagement and adaptability of those involved and are responsible for higher maturity in the digitalization of business models.
Research limitations/implications
The statistical treatment used does not allow understanding the causality between the variables.
Practical implications
It provides executives with important elements for clarifying and operationalizing digital business models.
Originality/value
The study operationalizes a theoretical and measurement model, through a strategy that used simultaneously a survey and a focus group, which allowed to know associations between technological capacities and maturity in digital business models.
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The purpose of this paper is to present design principles for holistic design of online degree programmes (ODPs) in higher education (HE). The study adds to previous research on…
Abstract
Purpose
The purpose of this paper is to present design principles for holistic design of online degree programmes (ODPs) in higher education (HE). The study adds to previous research on online programme design by examining how the digital competence and pedagogical strategy of a HE organisation can inform holistic ODP design.
Design/methodology/approach
This paper presents a case study placed in the context of a Finnish applied HE organisation. Design-based research (DBR) process is used to create holistic design principles for new ODPs. Theoretical framework for the study is digitally competent organisation (Kampylis et al., 2015) and pedagogical strategy is innovation pedagogy (Kettunen et al., 2013).
Findings
Design principles for pedagogically informed holistic design of ODPs are presented as a three-tiered model comprising organisational, pedagogical and ODP layers. Each layer includes various principles for holistic design to integrate an organisation's pedagogical strategy in a digitally competent context to create quality ODPs.
Research limitations/implications
The paper presents a case study from a HE organisation in Finland, but results are applicable to a wider global audience.
Practical implications
As a contribution to practitioners, this paper presents a three-tiered holistic design of ODP in HE organisation, where the design principles are categorised in organisational, pedagogical and ODP design layers. In addition, suggestions to managers, instructional designers and educators are made for the holistic design of ODPs.
Social implications
Building the sense of community in ODPs and offering continuous support in pedagogy and technology are valuable for the well-being of the staff, students and the wider society.
Originality/value
The paper draws relationships between holistic design of ODPs, digital competence and pedagogical strategy. The paper provides managerial and operational viewpoints to managers, administrators and educators of HE organisations that plan to create new ODPs with a holistic focus on the educational organisation, its pedagogical strategy and digital competence. Recommendations for further development, possible applications and research of ODP education are made.
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Bilal Afzal, Xiaoni Li and Ana Beatriz Hernández-Lara
This study aims to undertake a comprehensive analysis of innovation models, tracing their evolution from Innovation 1.0 to Innovation 4.0 and introducing the concept of Innovation…
Abstract
Purpose
This study aims to undertake a comprehensive analysis of innovation models, tracing their evolution from Innovation 1.0 to Innovation 4.0 and introducing the concept of Innovation 5.0. It explores the intersection between innovation models and the principles of sustainability, resilience and human-centeredness, providing insights into their implications for Industry 5.0, and their potential to foster a resilient ecosystem amidst challenges and multiple crisis.
Design/methodology/approach
To achieve this objective, the authors used a systematic literature review approach, considering academic articles on Innovation 4.0, Industry 5.0 (specifically in the context of innovation) and helix models of innovation. The authors conducted thematic analysis and content analysis, followed by keyword co-occurrence analysis, enabling us to systematically synthesize and interpret the relevant literature.
Findings
The results conclude that Innovation 5.0 is a new paradigm for innovation that fosters broader societal engagement, and emphasizes sustainability, resilience and human-centeredness. Innovation 5.0 is evolving, but it has the potential to transform the way we produce, consume and live. Using insights from the sextuple helix model, this research leverages media and ICT as sixth helix vital role of knowledge sharing, digital transformation, innovation ecosystem and next industrial revolution in this process.
Originality/value
This study contributes to the ongoing discourse on exploring Innovation 5.0 through the sextuple helix model, offering a fresh perspective on innovation models and their collaborative potential. Its contribution lies in providing practical insights into the transition to Innovation 5.0, emphasizing the need for sustainability, regulatory support and awareness while also offering clear recommendations for future research.
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This study aims at investigating the impact of using Lego Serious Play (LSP) on the effectiveness of teaching supply chain (SC) 4.0 in higher education by going from a traditional…
Abstract
Purpose
This study aims at investigating the impact of using Lego Serious Play (LSP) on the effectiveness of teaching supply chain (SC) 4.0 in higher education by going from a traditional 2D approach to a 3D one. LSP in this study is explored as a gamification pedagogical approach that taps into the connection between hands and brain to inspire and engage students to build 3D models using metaphors and storytelling.
Design/methodology/approach
An empirical study was conducted among 50 students (over two terms) who were enrolled in a SC 4.0 course and used LSP in their final project that focused on digital SC design. Two questionnaires were designed (one after the standard LSP workshop and the other upon completion of the project) to solicit feedback with respect to how LSP helped students to better understand SC 4.0 topics and fulfill their project. The results were analyzed using Bloom’s taxonomy as well as other pedagogical framework to understand the positive impact of LSP at the cognitive, motivation and social levels.
Findings
Results showed that using LSP can enhance the teaching of various SC principles and technologies beyond the abstract point of view (2D) through offering the students an opportunity to apply these principles and technologies in a futuristic project using a hands-on 3D approach. The LSP approach demonstrated its ability to help students navigate through both lower order thinking skills (LOTS) and higher order thinking skills (HOTS) in a meaningful and playful manner. Finally, improving the design skills for students was clear using LSP as it unleashes imagination and taps into internal knowledge together with collective inputs.
Research limitations/implications
The reliance on one case study can be a limitation regarding the generalization of the proposed results. This limitation is attenuated by the representativeness of the case study analyzed. Furthermore, the presented work should encourage future analyses as well as expanding the implementation of LSP to other SC 4.0 teaching contexts and applications.
Originality/value
This paper contributes to the very few literatures regarding using gamification in SC education and specifically how LSP methodology can be adopted in teaching SCM 4.0.
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Tidarat Kumkit, Dao Le Trang Anh, Christopher Gan and Baiding Hu
This study explores the awareness (AWN) levels of good governance amongst Thai credit union cooperatives' (CUCs) members and the factors hindering good governance practice in Thai…
Abstract
Purpose
This study explores the awareness (AWN) levels of good governance amongst Thai credit union cooperatives' (CUCs) members and the factors hindering good governance practice in Thai CUCs.
Design/methodology/approach
This study used a survey questionnaire from 629 members of 36 selected CUCs in Thailand. This study analysed the determinants of governance AWN levels of Thai CUCs' members using the ordered probit model. The study also employs OLS estimation to investigate the factors hindering good governance practices.
Findings
The study shows that members of different CUC types and sizes have different levels of governance AWN. Members' characteristics, experiences, and perceptions significantly influence CUC members' AWN of governance issues. The findings also suggest that a lack of morality, transparency, participation, responsibility and accountability are key obstacles that hinder good governance practices of Thai CUCs.
Originality/value
This is the first study that attempts to assess the level of AWN amongst Thai CUCs' members in different CUC sizes and types. This is also the first research that identifies the factors that hinder good governance practice in Thai CUCs based on members' evaluations. The study's findings provide important reference and implications for Thai policy makers and CUCs' board of managers to enhance members' AWN and CUCs' governance performance, and thus increase income and living standard of CUCs' members in the long term.
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The purpose of this paper is to explain how an organization can achieve successful change implementation with Kotter’s eight-step organizational change model and 3-H…
Abstract
Purpose
The purpose of this paper is to explain how an organization can achieve successful change implementation with Kotter’s eight-step organizational change model and 3-H (heart–head–hand) theory.
Design/methodology/approach
With the case study approach, the author recollects his career experience in Hong Kong Broadband Network Limited from 2007 to 2011 to find out why and how the top management can balance 3-H factor to bridge the “knowing” and “doing” gap to engage right talents and motivate them to achieve peak performance and company goal.
Findings
To create talent culture, the company implemented two policies including Mini-CEO management and Talent Engagement Department. The former is a vertical management model to empower and enable department heads. The latter is a way to change the role of human resources department from passive to proactive.
Originality/value
The implications of this case study are to encourage public and private organizations to rethink the factors including talent development and empowerment that can have a positive impact on innovative work behavior. Moreover, organizations can rediscover the value of “unique” talent culture as a sustainable competitive advantage.
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