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Open Access
Article
Publication date: 8 June 2023

Linda Höglund, Maria Mårtensson and Pia Nylinder

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a…

Abstract

Purpose

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders.

Design/methodology/approach

An interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division.

Findings

PMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders.

Originality/value

The authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 9 November 2022

Zamokuhle Vanessa Langa, Sandra Boatemaa Kushitor, Nelene Koen and Julia Harper

Among the various pro-sustainability strategies that universities adopt, Stellenbosch University’s 2030 Agenda further challenges universities to provide sustainability education…

Abstract

Purpose

Among the various pro-sustainability strategies that universities adopt, Stellenbosch University’s 2030 Agenda further challenges universities to provide sustainability education that enables students to become change agents for sustainability. The Listen, Live and Learn (LLL) initiative is a co-curricular programme developed at Stellenbosch University, South Africa, that seeks to foster social cohesion and develop change agency among students. This study aims to understand how LLL students had developed agency for change through their experiential learning in the programme.

Design/methodology/approach

Using a transformative sustainability learning approach, this study examined secondary data containing qualitative and quantitative data from the 2018 LLL end-of-year survey. The qualitative data was analysed thematically, and the quantitative data was analysed using counts and frequencies.

Findings

Through their participation in the programme, the students learned about their character and opened up to engage with the ‘others’ whom they lived with in the same residence. They also reported becoming more open-minded, intentional, reflective and confident. Another personal change reported by the students was their ability to collaborate with their housemates. The learners recommended that the programme could be improved by providing resources for house projects, guidance with inviting house theme experts and help with conflict resolution.

Originality/value

Through this research, the authors have demonstrated the ability of a transformative sustainability learning programme to effect a change in the attitudes, norms and behaviours of students at a higher educational institution towards a sustainable and just society.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 31 December 2018

Eunsung Kim and Scott McDonald

Maintaining food safety techniques in the supply chain management require special food safety labelling techniques during distribution in the retail food industry. The food…

Abstract

Maintaining food safety techniques in the supply chain management require special food safety labelling techniques during distribution in the retail food industry. The food products have to be of good quality and labelling inbound, manufacturing, and outbound in the supply chain contributes to this aim. The purpose of this study is to evaluate how food safety labelling is managed in Vietnam’s retail food industry with a special focus on food in Ho Chi Minh City, Vietnam. Photography was used in an observational study conducted among five separate retail market chains all located in this city. In which ways are the applications of the developed food safety labelling techniques among three separate retail food markets similar and dissimilar being accounted for? The results show that the packaging and labelling in Big C, Aeon Citimart, and Giant using the symbols of food safety build trust for their customers. The Big C indicates guidelines for VietGAP and green labelling. Aeon Citimart indicates the name of the good, expiration date and instructions for use as well as guidelines for the government factor (VietGAP) to the food safety practices in the Vietnamese food retail sector.

Details

Journal of International Logistics and Trade, vol. 16 no. 3
Type: Research Article
ISSN: 1738-2122

Keywords

Content available
Book part
Publication date: 4 October 2017

Raji Ajwani-Ramchandani

Abstract

Details

The Role of Microfinance in Women’s Empowerment
Type: Book
ISBN: 978-1-78714-426-2

Open Access
Article
Publication date: 28 October 2022

Diego Vega, Ala Arvidsson and Félicia Saïah

This study investigated how organizations can maintain their supply chain (SC) resilience in situations where high-impact shocks cannot be absorbed and what capabilities are…

2894

Abstract

Purpose

This study investigated how organizations can maintain their supply chain (SC) resilience in situations where high-impact shocks cannot be absorbed and what capabilities are needed. The article is an empirical exploration of a socio-ecological view of resilience in the SC context.

Design/methodology/approach

The case under study in this article is that of Médecins sans Frontières (MSF) and MSF's reconfiguration of its supply management processes in response to the supply shocks during the coronavirus disease 2019 (COVID-19) pandemic. In total, 503 internal documents and ERP extractions from six databases from late 2019 to September 2020, 43 semi-structured interviews and a 3-round policy Delphi process were used to investigate this phenomenon.

Findings

The authors' results show that throughout the pandemic, MSF adapted its procurement and supply processes to cope with supply shortages at both the international and local levels of the SC. This was possible due to the organization's capacity to use its exploitation and exploration capabilities of the organization at the same time.

Research limitations/implications

This research is based on the single in-depth case study of a medical aid organization. Further research should investigate this phenomenon in commercial companies with similar or different organizational structures.

Originality/value

This study constitutes a first attempt to empirically demonstrate that the four phases of the adaptive cycle put forth in the panarchy theory constitute a suitable representation of the reconfigurations that SCs follow in response to a high-impact shock. The study also adds to the growing body of knowledge on resilience by including ambidexterity as a mechanism to achieve resilience.

Details

International Journal of Operations & Production Management, vol. 43 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 11 April 2018

Martin Munashe Chari, Hamisai Hamandawana and Leocadia Zhou

This paper aims to present a case study-based approach to identify resource-poor communities with limited abilities to cope with the adverse effects of climate change. The study…

2335

Abstract

Purpose

This paper aims to present a case study-based approach to identify resource-poor communities with limited abilities to cope with the adverse effects of climate change. The study area is the Nkonkobe Local Municipality, in the Eastern Cape which is one of South Africa’s provinces ranked as being extremely vulnerable to the adverse effects of climate change because of high incidences of poverty and limited access to public services such as water and education. Although adaptive capacity and vulnerability assessments help to guide policy formulation and implementation by identifying communities with low coping capacities, policy implementers often find it difficult to fully exploit the utility of these assessments because of difficulties in identifying vulnerable communities. The paper attempts to bridge this gap by providing a user-friendly, replicable, practically implementable and adaptable methodology that can be used to cost-effectively and timeously identify vulnerable communities with low coping capacities.

Design/methodology/approach

A geostatistical approach was used to assess and evaluate adaptive capacities of resource-poor communities in the Nkonkobe Local Municipality. The geospatial component of this approach consisted of a multi-step Geographical Information Systems (GIS) based technique that was improvised to map adaptive capacities of different communities. The statistical component used demographic indicators comprising literacy levels, income levels, population age profiles and access to water to run automated summation and ranking of indicator scores in ArcGIS 10.2 to produce maps that show spatial locations of communities with varying levels of adaptive capacities on a scale ranging from low, medium to high.

Findings

The analysis identified 14 villages with low adaptive capacities from a total of 180 villages in the Nkonkobe Local Municipality. This finding is important because it suggests that our methodology can be effectively used to objectively identify communities that are vulnerable to climate change.

Social implications

The paper presents a tool that could be used for targeting assistance to climate change vulnerable communities. The methodology proposed is of general applicability in guiding public policy interventions aimed at reaching, protecting and uplifting socio-economically disadvantaged populations in both rural and urban settings.

Originality/value

The approach’s ability to identify vulnerable communities is useful because it aids the identification of resource-poor communities that deserve priority consideration when planning adaptation action plans to deliver support and assistance to those least capable of effectively coping with the adverse effects of climate change induced vulnerabilities.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 5
Type: Research Article
ISSN: 1756-8692

Keywords

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