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1 – 10 of 338
Article
Publication date: 20 February 2023

Zakaria Sakyoud, Abdessadek Aaroud and Khalid Akodadi

The main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The…

Abstract

Purpose

The main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The authors have worked on the public university as an implementation field.

Design/methodology/approach

The design of the research work followed the design science research (DSR) methodology for information systems. DSR is a research paradigm wherein a designer answers questions relevant to human problems through the creation of innovative artifacts, thereby contributing new knowledge to the body of scientific evidence. The authors have adopted a techno-functional approach. The technical part consists of the development of an intelligent recommendation system that supports the choice of optimal information technology (IT) equipment for decision-makers. This intelligent recommendation system relies on a set of functional and business concepts, namely the Moroccan normative laws and Control Objectives for Information and Related Technology's (COBIT) guidelines in information system governance.

Findings

The modeling of business processes in public universities is established using business process model and notation (BPMN) in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature. Implementation of artificial intelligence techniques can bring great value in terms of transparency and fluidity in purchasing business process execution.

Research limitations/implications

Business limitations: First, the proposed system was modeled to handle one type products, which are computer-related equipment. Hence, the authors intend to extend the model to other types of products in future works. Conversely, the system proposes optimal purchasing order and assumes that decision makers will rely on this optimal purchasing order to choose between offers. In fact, as a perspective, the authors plan to work on a complete automation of the workflow to also include vendor selection and offer validation. Technical limitations: Natural language processing (NLP) is a widely used sentiment analysis (SA) technique that enabled the authors to validate the proposed system. Even working on samples of datasets, the authors noticed NLP dependency on huge computing power. The authors intend to experiment with learning and knowledge-based SA and assess the' computing power consumption and accuracy of the analysis compared to NLP. Another technical limitation is related to the web scraping technique; in fact, the users' reviews are crucial for the authors' system. To guarantee timeliness and reliable reviews, the system has to look automatically in websites, which confront the authors with the limitations of the web scraping like the permanent changing of website structure and scraping restrictions.

Practical implications

The modeling of business processes in public universities is established using BPMN in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature.

Originality/value

The adopted techno-functional approach enabled the authors to bring information system governance from a highly abstract level to a practical implementation where the theoretical best practices and guidelines are transformed to a tangible application.

Details

Kybernetes, vol. 53 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 19 April 2024

Lars Mjøset, Roel Meijer, Nils Butenschøn and Kristian Berg Harpviken

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial…

Abstract

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

Article
Publication date: 8 February 2024

Andreia C.B. Ferreira, Ricardo Gouveia Rodrigues, Ana R. Gouveia, Oliva M.D. Martins, Hugo Ferreira, João Alfredo Pereira and Paulo Duarte

The use of insects as food is a proposed solution for the increased demand for food worldwide, but it lacks acceptance because of restrictive emotional factors. This article aims…

Abstract

Purpose

The use of insects as food is a proposed solution for the increased demand for food worldwide, but it lacks acceptance because of restrictive emotional factors. This article aims to understand better customers' emotions’ role in considering and consuming insect-based food.

Design/methodology/approach

To assess their acceptance, an experiment was developed with 38 participants living in Portugal to identify how people feel when consuming processed insect bars compared to cereal bars (of equal flavour). A video was recorded “before”, “during” and “after” the consumption of such foods, and the triggered emotions and affective states were identified using the Facial Action Coding System (FACS) and the circumplex model of affect, respectively. After consumption, the Self-Assessment Manikin (SAM) was asked to be completed.

Findings

It was observed that the valence and arousal of the emotions and affective states triggered during consumption were higher in the insect bar than in the cereal bar. Its consumption resulted in surprise and a positive evaluation. Processed insect-based foods may result in a potentially increased acceptance of this new food alternative in the market.

Originality/value

Prior studies briefly identified disgust as a primary emotion activated by insect-based food. The current research deeply studied emotional responses to insect-based processed foods in the Western world using the dimensional emotional models. This study offers arguments for the insect-based food industry to invest in processed food justified by its potential for acceptance. In addition, it motivates further research focused on other insect-based products (e.g. non-processed ones).

Open Access
Article
Publication date: 17 November 2023

Matteo Dominidiato, Simone Guercini, Matilde Milanesi and Annalisa Tunisini

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying…

Abstract

Purpose

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying supplier–customer relationships. Thus, the paper delves into sustainability-led innovation and how it affects supplier–customer relationships, and vice versa, thus providing a twofold perspective.

Design/methodology/approach

The textile industry is the empirical context of this study, which is exploratory research based on in-depth, semi-structured interviews with entrepreneurs, managers and experts in the textile industry.

Findings

In the textile industry, sustainability-led product innovation concerns mainly product durability and performance, product recyclability and the use of waste for new product development. Process innovation deals with circular economy, traceability and water and chemical use minimization. The paper also shows how sustainability-led innovation is implemented in more technical terms and regarding supplier–customer relationships.

Originality/value

The paper adopts an original perspective on how processes take place in the relationships between suppliers and customers, where there is no dominance of one actor, but innovation emerges from interdependence and interaction. Such perspective allows to provide an in-depth analysis of the supplier–customer relationships and underlying dynamics that affect sustainability-led innovation; moreover, the authors study how such innovation impacts supplier–customer relationships and the underlying relational dynamics. The value of the paper also stands in delivering a real representation of the innovation processes grounded in the textile industry.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 25 April 2024

Jayme Stewart, Jessie Swanek and Adelle Forth

Despite representing a relatively small portion of the population, those who experience repeat victimization make up a significant share of all sexual and violent crimes, implying…

Abstract

Purpose

Despite representing a relatively small portion of the population, those who experience repeat victimization make up a significant share of all sexual and violent crimes, implying that perpetrators target them repeatedly. Indeed, research reveals specific traits (e.g. submissiveness) and behaviors (e.g. gait) related to past victimization or vulnerability. The purpose of this study is to explore the link between personality traits, self-assessed vulnerability and nonverbal cues.

Design/methodology/approach

In all, 40 undergraduate Canadian women were videotaped while recording a dating profile. Self-report measures of assertiveness, personality traits and vulnerability ratings for future sexual or violent victimization were obtained following the video-recording. The videotape was coded for nonverbal behaviors that have been related to assertiveness or submissiveness.

Findings

Self-perceived sexual vulnerability correlated with reduced assertiveness and dominance and increased emotionality (e.g. fear and anxiety). Additionally, nonverbal behaviors differed based on personality traits: self-touch was linked to lower assertiveness, dominance and extraversion and higher submissiveness, emotionality and warm-agreeableness.

Originality/value

To the best of the authors’ knowledge, this is the first study of its kind to consider the relationships between personality, self-perceived vulnerability and nonverbal behaviors among college-aged women. Potential implications, including enhancing autonomy and self-efficacy, are discussed.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Open Access
Article
Publication date: 9 February 2024

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Abstract

Purpose

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Design/methodology/approach

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

Findings

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

Originality/value

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 8 June 2023

Markus Brenner, Andreas Wald and Ronald Gleich

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control…

Abstract

Purpose

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

Design/methodology/approach

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

Findings

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

Originality/value

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 30 April 2024

Kimberly M. Baker

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study…

Abstract

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.

Book part
Publication date: 26 April 2024

Emnet Tadesse Woldegiorgis

Internationalisation and academic mobility have long been integral parts, although serving different purposes in the higher education industry. Internationalisation has played a…

Abstract

Internationalisation and academic mobility have long been integral parts, although serving different purposes in the higher education industry. Internationalisation has played a crucial role in facilitating academic exchange, knowledge sharing, research partnerships and collaborative innovation. However, the rise of neoliberalism has introduced the market forces of global capitalism that have significantly impacted higher education worldwide – invading the sector with neoliberal market values. This chapter aims to explore the impact of neoliberalism on the internationalisation of higher education in Africa, with a specific focus on trends in international student mobility. The chapter argues that the influence of neoliberalism on international mobility extends beyond market dynamics, encompassing discussions on hegemony within international knowledge systems, where African countries and institutions often find themselves marginalised. The study relies on published materials and publicly available statistical data from both governmental and non-governmental organisations. By examining the interplay between neoliberalism and the process of internationalisation in higher education, this chapter sheds light on the intricate and multifaceted aspects of both concepts, as well as their practical implications for international student mobility. Moreover, the chapter reflects on the implications of neoliberal entanglements for the prospects of internationalisation in African higher education.

Details

Critical Reflections on the Internationalisation of Higher Education in the Global South
Type: Book
ISBN: 978-1-80455-779-2

Keywords

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