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Open Access
Article
Publication date: 7 February 2023

Francis Lwesya and Justine Mbukwa

The aim of this article was to present a retrospective assessment of the intellectual structure of private agricultural and food standards research in global trade. This study was…

Abstract

Purpose

The aim of this article was to present a retrospective assessment of the intellectual structure of private agricultural and food standards research in global trade. This study was motivated by the increasing role of standards and certifications in governing global agricultural and food trade.

Design/methodology/approach

The current investigation was carried out with bibliometric methods using VOSviewer software. Techniques such as citation, co-citation, keyword co-occurrence, keyword evolution and co-authorship analyses were performed to tackle the research questions. Articles were extracted from Scopus database for the period 1998–2022 (30th August 2022) with selected keywords (“Private food standard*” OR “food standard*” OR “agri-food standard*” AND “agri*” OR “agro*” OR “farm*” OR “food*” AND “international trade” OR “global trade” OR “international business”) along certain filters (subject – Economics and Business management: language – English: Document – article and review articles and source – journals).

Findings

The results show that the intellectual structure of private agricultural and food standards research in global trade has evolved around five clusters, namely: (1) the political economy of food standards, (2) food standards and their challenges in global trade, (3) food standards and integration into value chains, (4) food standards and market access and (5) food standards and exports from developing countries. However, the authors found the research gaps in each of the thematic clusters.

Research limitations/implications

The main limitation of this study is that the authors focused their attention on certain aspects of bibliometric review, such as the intellectual structure of the field, the citation analysis and the collaboration network. Future research could attempt to explore new field development through bibliographic coupling and deepening of conceptual structure using content analysis by incorporating the research methods used in the respective studies.

Practical implications

The emerging research areas in private agricultural and food standards in global trade are related to topics on food quality, sustainable development, genetically modified organisms, World Trade Organization, tariff structure, trade agreements, food industry and European Union. However, there is less research and little collaboration between Africa and developed countries. For example, Africa's total publications were (15), while the US had (46), China (15), Belgium (23), Germany (27), Italy (32) and the UK (24).

Originality/value

There are limited studies that have conducted a retrospective evaluation of the intellectual structure of private agricultural and food standards research in the global trade using bibliometric analysis. The present investigation is novel in identifying the thematic research clusters, emerging issues and future research directions. This is more important to developing countries as their agricultural produce face challenges to access markets of the developed world.

Details

International Trade, Politics and Development, vol. 7 no. 2
Type: Research Article
ISSN: 2586-3932

Keywords

Open Access
Article
Publication date: 11 October 2019

Luc Fransen, Ans Kolk and Miguel Rivera-Santos

This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises…

6599

Abstract

Purpose

This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises (MNEs) and international business (IB), especially in the context of CSR and global value chain (GVC) governance.

Design/methodology/approach

This paper leverages insights from the literature in political science, policy, regulation, governance and IB; from the own earlier work; and from an inventory of CSR standards across a range of sectors and products.

Findings

This analysis’ more nuanced approach to CSR standard multiplicity helps distinguish the different categories of standards; uncovers the existence of different types of standard multiplicity; and highlights complex trends in their evolution over time, discussing implications for the various firms targeted by, or involved in, these initiatives, and for CSR and GVC governance research.

Research limitations/implications

This paper opens many avenues for future research on CSR multiplicity and its consequences; on lead firms governing GVCs from an IB perspective; and on institutional and market complexity.

Practical implications

By providing overviews and classifications, this paper helps clarify CSR standards as “new regulators” and “instruments” for actors in business, society and government.

Originality/value

This paper contributes by filling gaps in different existing literatures concerning standard multiplicity. It also specifically adds a new perspective to the IB literature, which thus far has not fully incorporated the complexity and dynamics of CSR standard multiplicity in examining GVCs and MNE strategy and policy.

Details

Multinational Business Review, vol. 27 no. 4
Type: Research Article
ISSN: 1525-383X

Keywords

Open Access
Article
Publication date: 13 November 2020

Shashi, Piera Centobelli, Roberto Cerchione and Myriam Ertz

The purpose of this paper is to present a quantitatively supported explanation of the intellectual development, the schools of thought and the sub-areas of the food cold chain…

9024

Abstract

Purpose

The purpose of this paper is to present a quantitatively supported explanation of the intellectual development, the schools of thought and the sub-areas of the food cold chain (FCC) research to derive meaningful avenues for future research.

Design/methodology/approach

This study builds on bibliometric analysis and network analysis to systematically evaluate a sample of 1,189 FCC articles published over the past 25 years. The descriptive statistics and science mapping approaches using co-citation analysis were performed with VOSviewer software.

Findings

The findings reveal a state-of-the-art overview of the top contributing and influential countries, authors, institutions and articles in the area of FCC research. A co-citation analysis, coupled with content analysis of most co-cited articles, uncovered four underlying research streams including: application of RFID technologies; production and operation planning models; postharvest waste, causes of postharvest wastage and perishable inventory ordering polices and models; and critical issues in FCC. Current research streams, clusters and their sub-themes provided meaningful discussions and insights into key areas for future research in FCC.

Originality/value

This study might reshape practitioners’, researchers’ and policy-makers’ views on the multifaceted areas and themes in the FCC research field, to harness FCC’s benefits at both strategic and tactical level. Finally, the research findings offer a roadmap for additional research to yield more practical and modeling insights that are much needed to enrich the field.

Details

Supply Chain Management: An International Journal, vol. 26 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 3 July 2023

Andrea Caccialanza, Daniele Cerrato and Davide Galli

This study comprehensively depicts the state of the art on sustainability research in the meat supply chain to advance the debate on challenges and issues associated with…

2543

Abstract

Purpose

This study comprehensively depicts the state of the art on sustainability research in the meat supply chain to advance the debate on challenges and issues associated with developing sustainable supply chain management practices.

Design/methodology/approach

The authors conducted a systematic literature review of 333 articles published in peer-reviewed journals and organized the extant literature into five areas of supply chain management practices: strategic orientation, continuity, collaboration, risk management, and proactivity.

Findings

Since 2016, the meat supply chain has received increasing scholarly attention. The literature shows the diffusion of highly heterogeneous sustainability practices related to multiple management areas and levels of analysis (institutional, industry, firm). The need for integrated, multilevel initiatives involving different stakeholders becomes increasingly crucial to the transition towards more sustainable meat supply chains.

Practical implications

This study highlights the importance of regulatory and stakeholder pressures in the sustainability transition. Beyond setting regulatory requirements, policymakers may facilitate the establishment of collaborations within the meat supply chain and foster the development of support services that help firms to integrate sustainability in their business models. The review also alerts entrepreneurs and managers to the benefits from cooperating with their supply chain partners to navigate the industry transition and thus more effectively respond to the demands of stakeholders and to the increasing customers’ awareness of sustainability issues.

Originality/value

This study is the first to systematize the corpus of knowledge on the sustainability of the meat supply chain by adopting a comprehensive approach to analyze relevant management and agriculture literature.

Details

British Food Journal, vol. 125 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 12 February 2018

Siming Liu and Len Skerratt

Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are…

3216

Abstract

Purpose

Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue.

Design/methodology/approach

The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality.

Findings

The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit.

Research limitations/implications

Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data.

Practical implications

The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker.

Originality/value

The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes.

Details

Journal of Applied Accounting Research, vol. 19 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 29 November 2023

Alessandra Kulik and Michael Dobler

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s…

1070

Abstract

Purpose

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Design/methodology/approach

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Findings

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

Practical implications

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

Social implications

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

Originality/value

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 17 August 2021

Esteban Lafuente and Miguel Á. García-Cestona

This paper investigates how past performance changes, prior CEO replacements and changes in the chairperson impact CEO turnover in public and large private businesses.

1584

Abstract

Purpose

This paper investigates how past performance changes, prior CEO replacements and changes in the chairperson impact CEO turnover in public and large private businesses.

Design/methodology/approach

We analyze 1,679 CEO replacements documented in a sample of 1,493 Spanish public and private firms during 1998–2004 by computing dynamic binary choice models that control for endogeneity in CEO turnovers.

Findings

The results reveal that different performance horizons (short- and long-term) explain the dissimilar rate of CEO turnover between public and private firms. Private firms exercise monitoring patience and path dependency characterizes the evaluation of CEOs, while public companies' short-termism leads to higher CEO turnover rates as a reaction to poor short-term economic results, and alternative controls—ownership and changes in the chairperson—improve the monitoring of management.

Originality/value

Our results show the importance of controlling for path dependency to examine more accurately top executives' performance. The findings confirm that exposure to market controls affects the functioning of internal controls in evaluating CEOs and shows a short-term performance horizon that could be behind the recent moves of public firms going private or restraining shareholders' power.

Details

Journal of Economics, Finance and Administrative Science, vol. 26 no. 52
Type: Research Article
ISSN: 2218-0648

Keywords

Open Access
Article
Publication date: 9 September 2022

Otto Randl, Arne Westerkamp and Josef Zechner

The authors analyze the equilibrium effects of non-tradable assets on optimal policy portfolios. They study how the existence of non-tradable assets impacts optimal…

1883

Abstract

Purpose

The authors analyze the equilibrium effects of non-tradable assets on optimal policy portfolios. They study how the existence of non-tradable assets impacts optimal asset allocation decisions of investors who own such assets and of investors who do not have access to non-tradable assets.

Design/methodology/approach

In this theoretical analysis, the authors analyze a model with tradable and non-tradable asset classes whose cash flows are jointly normally distributed. There are two types of investors, with and without access to non-tradable assets. All investors have constant absolute risk aversion preferences. The authors derive closed form solutions for optimal investor demand and equilibrium asset prices. They calibrated the model using US data for listed equity, bonds and private equity. Further, the authors illustrate the sensitivities of quantities and prices with respect to the main parameters.

Findings

The study finds that the existence of non-tradable assets has a large impact on optimal asset allocation. Investors with (without) access to non-tradable assets tilt their portfolios of tradable assets away from (toward) assets to which non-tradable assets exhibit positive betas.

Practical implications

The model provides important insights not only for investors holding non-tradable assets such as private equity but also for investors who do not have access to non-tradable assets. Investors who ignore the effect of non-tradable assets when reverse-engineering risk premia from asset covariances and market capitalizations might severely underestimate the equity risk premium.

Originality/value

The authors provide the first comprehensive analysis of the equilibrium effects of non-tradability of some assets on optimal policy portfolios. Thus, this paper goes beyond analyzing the effects of market imperfections on individual portfolio choices.

Details

China Finance Review International, vol. 13 no. 1
Type: Research Article
ISSN: 2044-1398

Keywords

Open Access
Article
Publication date: 16 March 2021

Tomi Rajala and Petra Kokko

This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a…

2878

Abstract

Purpose

This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a novel alliance model to generate service paths for heterogeneous clientele consuming cultural, educational, health and social services. It was first to do so in Finland.

Design/methodology/approach

This research is on a case study that used documents and interviews to examine the design of the horizontal accountability. The descriptive analysis focused on identifying what type of formal accountability system was designed (i.e. who is the account holder, and who is accountable and for what and why).

Findings

An imbalanced accountability system was identified because accountability obligations were unevenly distributed between public, private and third sector actors. The private sector was the most accountable for performance, and the third sector (i.e. voluntary sector) was the least accountable. As account holders, the public, private and third sector actors were judging their conduct as account providers. This created a biased horizontal accountability system. The hybrid's accountability system was dynamic because the contracts made to establish the hybrid included opportunities to change horizontal accountability if future changes to the external environment affect too drastically the potential to achieve the hybrid's goals.

Originality/value

Three new concepts are proposed for studying dysfunctional accountability systems: dynamic, biased and horizontally imbalanced accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 October 2017

Anna Ilsøe, Trine Pernille Larsen and Jonas Felbo-Kolding

The purpose of this paper is to investigate the effect of part-time work on absolute wages. The empirical focus is wages and working hours in three selected sectors within private

2924

Abstract

Purpose

The purpose of this paper is to investigate the effect of part-time work on absolute wages. The empirical focus is wages and working hours in three selected sectors within private services in the Danish labour market – industrial cleaning, retail, hotels and restaurants – and their agreement-based regulation of working time and wages. Theoretically, this analysis is inspired by the concept of living hours, which addresses the interaction between working hours and living wages, but adds a new layer to the concept in that the authors also consider the importance of working time regulations for securing a living wage.

Design/methodology/approach

The paper builds on desk research of collective agreements and analysis of monthly administrative register data on wages and working hours of Danish employees from the period 2008-2014.

Findings

This analysis shows that the de facto hourly wages have increased since the global financial crisis in all three sectors. This is in accordance with increasing minimum wage levels in the sector-level agreements. The majority of workers in all three sectors work part-time. Marginal part-timers – 15 hours or less per week – make up the largest group of workers. The de facto hourly wage for part-timers, including marginal part-timers, is relatively close to the sector average. However, the yearly job-related income is much lower for part-time than for full-time workers and much lower than the poverty threshold. Whereas the collective agreement in industrial cleaning includes a minimum floor of 15 weekly working hours – this is not the case in retail, hotels and restaurants. This creates a loophole in the latter two sectors that can be exploited by employers to gain wage flexibility through part-time work.

Originality/value

The living wage literature usually focusses on hourly wages (including minimum wages via collective agreements or legislation). This analysis demonstrates that studies of low-wage work must include the number of working hours and working time regulations, as this aspect can have a dramatic influence on absolute wages – even in cases of hourly wages at relatively high levels. Part-time work and especially marginal part-time work can be associated with very low yearly income levels – even in cases like Denmark – if regulations do not include minimum working time floors. The authors suggest that future studies include the perspective of living hours to draw attention to the effect of low number of weekly hours on absolute income levels.

Details

Employee Relations, vol. 39 no. 6
Type: Research Article
ISSN: 0142-5455

Keywords

1 – 10 of over 4000