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Article
Publication date: 10 October 2023

Claire Deng

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of…

Abstract

Purpose

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

Design/methodology/approach

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

Findings

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

Originality/value

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 9 February 2024

Muhammad Asif and Hesham Fazel

Disasters can affect the important sector of tourism across the world. This study aims to combine qualitative findings from 13 publications to enhance disaster management plans…

Abstract

Purpose

Disasters can affect the important sector of tourism across the world. This study aims to combine qualitative findings from 13 publications to enhance disaster management plans for the security and resilience of the tourist industry.

Design/methodology/approach

The authors used Noblit and Hare’s seven-step meta-ethnography method, identifying 13 qualitative studies on tourism disaster management through extensive searches in key databases (WoS, Scopus and Google Scholar), meeting inclusion criteria. NVivo 12 aided in coding, translation and comprehension of related ideas.

Findings

Five interrelated and third-ordered conceptual categories were identified: extreme natural and malevolent events, lack of risk management and emerg+ency response, sustainable tourism, tourism resilience factors, disaster awareness and preparedness. Effective strategies demand collaboration, resource allocation and local engagement.

Originality/value

This study offers a novel synthesis of qualitative research in tourism disaster management, enhancing understanding of resilience in the industry. It provides unique insights on cross-cultural dynamics, stakeholder engagement and integrated strategies while showcasing the utility of meta-ethnography in business and management research.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 29 February 2024

Josip Marić, Mirjana Pejić Bach and Shivam Gupta

The purpose of this study is to disclose ontology of DSI as a novel concept in servitization community, explore the research context and themes (i.e. technological and industrial…

Abstract

Purpose

The purpose of this study is to disclose ontology of DSI as a novel concept in servitization community, explore the research context and themes (i.e. technological and industrial sectors) where DSI emerges, unveil methodological complexities of the research on digital servitization and DSI and provide guidelines for future research avenues regarding DSI.

Design/methodology/approach

Bearing in mind the relative novelty of DSI as a concept in servitization literature, the authors adopted a systematic literature review approach to identify 111 peer-reviewed articles published in English language and available in business and management disciplines via scholar databases (Scopus). The analysis of literature discloses descriptive and thematic insights regarding digital servitization and DSI.

Findings

The study provides valuable insights from the descriptive and thematic analyses where classification of articles per publication year, citations, methodology/type of the paper, geographical location of data collection, as well as industrial sector and technological contexts are discussed. Moreover, the unique value of this study is observed through its specific focus on the characteristics of DSI-related literature.

Originality/value

The study is among the first of its kind to provide extensive descriptive and thematic insights on the available literature dealing with digital servitization and DSI, mapping out prior research across a wide spectrum of publication outlets and illustrating the chronological evolution of research on digital servitization and DSI.

Details

Journal of Service Management, vol. 35 no. 2
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 2 February 2024

Navdeep Singh, Deepankar Kumar Ashish and Anuj Dixit

This paper aims to evaluate the construction supply chain (CSC) by examining its relationships with various key areas and its development, identifying gaps and outlining potential…

Abstract

Purpose

This paper aims to evaluate the construction supply chain (CSC) by examining its relationships with various key areas and its development, identifying gaps and outlining potential future research directions that affect the implementation of CSC standards during the timeframe of the United Nations’ “Decade of Action” plans in the past two decades.

Design/methodology/approach

This paper reports on a systematic literature review with bibliometric analysis that investigates publications from around the world on various aspects of CSC. These aspects include research methodology/data collection technique, inquiry mode, country-specific research, focused areas of study, the research aims and publication periods.

Findings

The findings of the study reveal that information technology, information sharing, collaboration, performance measurement and CSC configuration have received considerable attention and analysis. However, financial management, supply chain resilience, logistics, vendor managed inventory and rural CSC have been identified as significant areas that require further investigation since limited attention has been given to them in the existing literature.

Research limitations/implications

CSC is a very dominant topic in the current study, but there are some limitations to it. Scopus and Web of Science databases were used to conduct the study. A future study can therefore consider papers related to other databases. As the focus was specifically dedicated to construction material SC only, the papers associated with SCs of labours and equipment have been eradicated.

Originality/value

To the best of the authors’ knowledge, this is the first structured and systematic literature review that identifies the issues related to the CSC during the timeframe of the United Nations’ “Decade of Action” plans and proposes future research directions to enhance the effectiveness and efficiency of CSC.

Details

Journal of Global Operations and Strategic Sourcing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5364

Keywords

Open Access
Article
Publication date: 29 January 2024

Javier 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.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 11 January 2023

Maike Buhr, Dorli Harms and Stefan Schaltegger

Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and…

Abstract

Purpose

Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and is published in a wide variety of journals. This systematic literature review provides an overview and synthesis of different understandings of individual change agents for corporate sustainability transformation. It identifies gaps and puts forward propositions to contribute to theoretical development in the field.

Design/methodology/approach

This paper conducts a systematic literature review and thematic content analysis of individual agency in light of corporate sustainability transformation.

Findings

The analysis identifies five research streams, three key dimensions of individual change agency for sustainability (beliefs, actions and competencies) and presents levels of individual agency for transformation. An integrated definition of change agents for sustainability is proposed.

Research limitations/implications

The review concludes with implications to support individuals in fostering sustainability transformations of organizations, markets and societies. The synthesis and propositions help in identifying which dimensions are already and could in future be addressed by individual change agents. While acknowledging the usual limitations of literature reviews, this paper can inspire future empirical research on the effectiveness of individual change agents for sustainability.

Originality/value

By synthesizing different understandings in the literature of individual change agents for sustainability, this article contributes to the theoretical development of individual agency in the areas of understandings, research streams, dimensions and perspectives. It also develops propositions on how individual change agency can effectively contribute to sustainability transformations at individual, organizational and systems levels.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 6 April 2023

Valentina Cillo, Elena Borin, Asha Thomas, Anurag Chaturvedi and Francesca Faggioni

This paper aims to investigate the intersection between crowdfunding (CF), open innovation (OI) and responsible innovation (RI) and identify the emerging trends and gaps in…

1302

Abstract

Purpose

This paper aims to investigate the intersection between crowdfunding (CF), open innovation (OI) and responsible innovation (RI) and identify the emerging trends and gaps in research and new paths for CF research in the future. In addition, this paper proposes a conceptual framework and propositions.

Design/methodology/approach

This paper is structured in line with the systematic literature review protocol. After reading all the titles, keywords and abstracts, 172 papers focused on OI and RI were selected for this research. Finally, 27 papers that are based on dimensions related to responsible OI were selected for the study.

Findings

Due to CF's multidisciplinary nature, the scientific literature on the role of CF in endorsing responsible OI for shared value co-creation appears fragmented and redundant. Several emerging trends and gaps of research and new paths for CF research in the future arise regarding research methodology and theoretical perspective.

Originality/value

To the best of the authors' knowledge, this is the first study investigating the intersection between CF OI and RI.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 18 December 2023

Orlando Troisi, Anna Visvizi and Mara Grimaldi

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental…

Abstract

Purpose

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.

Design/methodology/approach

An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.

Findings

The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).

Originality/value

The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 29 November 2023

Soumya G. Rajan

Corporate social responsibility (CSR) was mandated and institutionalised in India through the Companies Act (2013), a decade ago. It is critical to understand the priorities of…

Abstract

Purpose

Corporate social responsibility (CSR) was mandated and institutionalised in India through the Companies Act (2013), a decade ago. It is critical to understand the priorities of the models used by the companies to effectuate their CSR policy. This paper aims to understand the skewing of interest towards Education and Health interventions. The paper then proposes a framework to cross-level and effectuate CSR programme implementation.

Design/methodology/approach

The qualitative study conducted in-depth interviews of the stakeholders from the CSR environment. The findings are used to derive a model to effectuate CSR in India.

Findings

The findings may be divided into two sub-themes – (a) observations from the field study and (b) integrated solution ecosystem (ISE) framework. The qualitative study and the insights form the first component. The proposed framework which can enhance the efficiency of CSR practices may be found in the second sub-theme.

Research limitations/implications

Operationalisation of the proposed model, if adopted would require integrated efforts from multiple functional departments which could lead to an extended timeframe for implementation. This may eventually lead to a need to revise the model in the making. The research could also include perspectives from governmental stakeholders which is missing here.

Practical implications

The emerging model can present an opportunity for corporates and policymakers to revisit the CSR structure and frameworks. It can also be used to evaluate and audit the CSR practices of companies.

Social implications

The ISE posits a bunch of actionable themes which can deliver an impactful transition from the existing approach to CSR to a more far reaching one. While the ground rules are revisited, the approach also allows a critical departure from a corporate-driven model of engagement with the community. The modifications or corrections in this model would also mean a more inclusive layering of developmental interventions. The diversity which could potentially be brought in to designing interventions can be another key impact.

Originality/value

This paper presents insights for some of the pivotal stakeholders of CSR in countries like India. It presents a possible model of effective and optimal utilisation of CSR spending.

Article
Publication date: 4 September 2023

Mikkel Munksgaard Andersen

This study investigates barriers to social impact bond (SIB) implementation through a review of academic and gray literature. A SIB is a type of public policy instrument that…

Abstract

Purpose

This study investigates barriers to social impact bond (SIB) implementation through a review of academic and gray literature. A SIB is a type of public policy instrument that leverages payment for performance (P4P), contracting together with private investments in the delivery of welfare programs. Outcome-based contracts, such as SIBs, are gaining attraction for public service providers in developed countries, but research regarding their implementation remains underexplored both empirically and theoretically.

Design/methodology/approach

A literature review is conducted in which two types of documents are included: (1) empirical research papers and (2) evaluations of completed SIB projects. In total, 43 documents have been investigated. The study engages in a comparative design where insights across sectors (healthcare, social care and employment/education), are leveraged. The insights rest on evidence from the UK and US.

Findings

The investigation reveals five types of barriers to SIB implementation related to: (1) the SIB model, (2) organizational competencies, (3) data infrastructure, (4) stakeholder engagement and (5) the institutional context. The study discusses ways of managing these barriers and develops a conceptual framework for empirically investigating SIB implementation.

Originality/value

This study is the first academic paper to systematically assess insights regarding the implementation of SIBs. Also, the article proposes a conceptual framework for investigating SIB implementation.

Details

International Journal of Public Sector Management, vol. 36 no. 6/7
Type: Research Article
ISSN: 0951-3558

Keywords

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