Search results

1 – 10 of 81
Article
Publication date: 22 November 2023

Christian Friedrich and Reiner Quick

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and…

Abstract

Purpose

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and relatively quickly. Whistleblower protection has not been systematically required in the European Union (EU), leaving many large organizations unregulated. This study aims to get in-depth insights into how unregulated organizations design, handle and view whistleblowing with the advent of a novel EU Whistleblowing Directive.

Design/methodology/approach

The authors conducted 17 semistructured interviews with a diverse group of organizations headquartered in Germany and inductively analyzed them following Grounded Theory. Linking the Grounded Theory to the legal endogeneity model, they developed seven perspectives that help to explain how organizations view whistleblowing.

Findings

In trying to make sense of the role of whistleblowing in the organization’s governance, organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection in the context of evolving regulation with little regulatory guidance. Perspectives vary in the degree of supporting whistleblowing regulation, from viewing whistleblowing as a natural, everyday governance tool to denying it and fearing denunciation. Most organizations exhibit several perspectives.

Originality/value

Little is known about day-to-day whistleblowing practices from the perspective of organizations. The authors fill this research gap by providing initial evidence on how organizations approach whistleblowing and the EU Whistleblowing Directive. Identifying organizations’ perspectives may help us understand how ineffective or noncompliant whistleblowing systems emerge and how organizations can improve.

Details

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

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1315

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 19 October 2023

Pauline van Beusekom – Thoolen, Paul Holmes, Wendy Jansen, Bart Vos and Alie de Boer

This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain…

Abstract

Purpose

This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain positions involved.

Design/methodology/approach

This adopts an exploratory qualitative research approach over a period of 11 years. Multiple research periods generated 38 semi-structured interviews and 2 focus groups. All data is analysed by a thematic analysis.

Findings

The authors identified four key coordination challenges in the logistics response to food safety incidents: first, information quality (sharing information and the applied technology) appears to be seen as the biggest challenge for the response; second, more emphasis on external coordination focus is required; third, more extensive emphasis is needed on the proactive phase in the logistic response; fourth, a distinct difference exists in the position’s views on coordination in the food supply chain. Furthermore, the data supports the interdisciplinary nature as disciplines such as operations management, strategy and organisation but also food safety and risk management, have to work together to align a rapid response, depending on the incident’s specifics.

Research limitations/implications

The paper shows the need for comprehensively reviewing and elaborating on the research gap in coordination decisions for the logistic response to food safety incidents while using the views of the different supply chain positions. The empirical data indicates the interdisciplinary nature of these coordination decisions, supporting the need for more attention to the interdisciplinary food research agenda. The findings also indicate the need for more attention to organisational learning, and an open and active debate on exploratory qualitative research approaches over a long period of time, as this is not widely used in supply chain management studies.

Practical implications

The results of this paper do not present a managerial blueprint but can be helpful for practitioners dealing with aspects of decision-making by the food supply chain positions. The findings help practitioners to systematically go through all phases of the decision-making process for designing an effective logistic response to food safety incidents. Furthermore, the results provide insight into the distinct differences in views of the supply chain positions on the coordination decision-making process, which is helpful for managers to better understand in what phase(s) and why other positions might make different decisions.

Social implications

The findings add value for the general public, as an effective logistic response contributes to consumer’s trust in food safety by creating more transparency in the decisions made during a food safety incident. As food sources are and will remain essential for human existence, the need to contribute to knowledge related to aspects of food safety is evident because it will be impossible to prevent all food safety incidents.

Originality/value

As the main contribution, this study provides a systematic and interdisciplinary understanding of the coordination decision-making process for the logistic response to food safety incidents while distinguishing the views of the supply chain positions.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Abstract

Details

Supply Networks in Developing Countries: Sustainable and Humanitarian Logistics in Growing Consumer Markets
Type: Book
ISBN: 978-1-80117-195-3

Article
Publication date: 12 January 2024

Lipeng Pan, Yongqing Li, Xiao Fu and Chyi Lin Lee

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s…

Abstract

Purpose

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s embeddedness in the global value chain (GVC) and the influence of environmental law, operational costs and corporate social responsibility (CSR). The insights gleaned bridge a gap in the literature surrounding GVCs and corporate carbon transfer.

Design/methodology/approach

The methodology comprised a two-step research approach. First, the authors used a two-sided fixed regression to analyse the relationship between each firm’s embeddedness in the GVC and its carbon transfers. The sample consisted of 217 US firms. Next, the authors examined the influence of environmental law, operational costs and CSR on carbon transfers using a quantitative comparison analysis. These results were interpreted through the theoretical frameworks of the GVC and legitimacy theory.

Findings

The empirical results indicate positive relationships between carbon transfers and GVC embeddedness in terms of both a firm’s position and its degree. From the quantitative comparison, the authors find that the pressure of environmental law and operational costs motivate these transfers through the value chain. Furthermore, CSR does not help to mitigate transfers.

Practical implications

The findings offer insights for policymakers, industry and academia to understand that, with globalised production and greater value creation, transferring carbon to different parts of the GVC – largely to developing countries – will only become more common. The underdeveloped nature of environmental technology in these countries means that global emissions will likely rise instead of fall, further exacerbating global warming. Transferring carbon is not conducive to a sustainable global economy. Hence, firms should be closely regulated and given economic incentives to reduce emissions, not simply shunt them off to the developing world.

Social implications

Carbon transfer is a major obstacle to effectively reducing carbon emissions. The responsibilities of carbon transfer via GVCs are difficult to define despite firms being a major consideration in such transfers. Understanding how and why corporations engage in carbon transfers can facilitate global cooperation among communities. This knowledge could pave the way to establishing a global carbon transfer monitoring network aimed at preventing corporate carbon transfer and, instead, encouraging emissions reduction.

Originality/value

This study extends the literature by investigating carbon transfers and the GVC at the firm level. The authors used two-step research approach including panel data and quantitative comparison analysis to address this important question. The authors are the primary study to explore the motivation and pathways by which firms transfer carbon through the GVC.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 13 December 2021

Mati Ullah, Chunhui Zhao, Hamid Maqsood, Mahmood Ul Hassan and Muhammad Humayun

This paper aims to design an adaptive nonlinear strategy capable of timely detection and reconstruction of faults in the attitude’s sensors of an autonomous aerial vehicle with…

Abstract

Purpose

This paper aims to design an adaptive nonlinear strategy capable of timely detection and reconstruction of faults in the attitude’s sensors of an autonomous aerial vehicle with greater accuracy concerning other conventional approaches in the literature.

Design/methodology/approach

The proposed scheme integrates a baseline nonlinear controller with an improved radial basis function neural network (IRBFNN) to detect different kinds of anomalies and failures that may occur in the attitude’s sensors of an autonomous aerial vehicle. An integral sliding mode concept is used as auto-tune weight update law in the IRBFNN instead of conventional weight update laws to optimize its learning capability without computational complexities. The simulations results and stability analysis validate the promising contributions of the suggested methodology over the other conventional approaches.

Findings

The performance of the proposed control algorithm is compared with the conventional radial basis function neural network (RBFNN), multi-layer perceptron neural network (MLPNN) and high gain observer (HGO) for a quadrotor vehicle suffering from various kinds of faults, e.g. abrupt, incipient and intermittent. From the simulation results obtained, it is found that the proposed algorithm’s performance in faults detection and estimation is relatively better than the rest of the methodologies.

Practical implications

For the improvement in the stability and safety of an autonomous aerial vehicle during flight operations, quick identification and reconstruction of attitude’s sensor faults and failures always play a crucial role. Efficient fault detection and estimation scheme are considered indispensable for an error-free and safe flight mission of an autonomous aerial vehicle.

Originality/value

The proposed scheme introduces RBFNN techniques to detect and estimate the quadrotor attitude’s sensor faults and failures efficiently. An integral sliding mode effect is used as the network’s backpropagation law to automatically modify its learning parameters accordingly, thereby speeding up the learning capabilities as compared to the conventional neural network backpropagation laws. Compared with the other investigated techniques, the proposed strategy achieve remarkable results in the detection and estimation of various faults.

Details

International Journal of Intelligent Unmanned Systems, vol. 11 no. 2
Type: Research Article
ISSN: 2049-6427

Keywords

Article
Publication date: 7 March 2023

Soroosh Saghiri, Emel Aktas and Maryam Mohammadipour

Perishable inventory management for the grocery sector has become more challenging with extended omnichannel activities and emerging consumer expectations. This paper aims to…

Abstract

Purpose

Perishable inventory management for the grocery sector has become more challenging with extended omnichannel activities and emerging consumer expectations. This paper aims to identify and formalize key performance measures of omnichannel perishable inventory management (OCPI) and explore the influence of operational and market-related factors on these measures.

Design/methodology/approach

The inductive approach of this research synthesizes three performance measures (product waste, lost sales and freshness) and four influencing factors (channel effect, demand variability, product perishability and shelf life visibility) for OCPI, through industry investigation, expert interviews and a systematic literature review. Treating OCPI as a complex adaptive system and considering its transaction costs, this paper formalizes the OCPI performance measures and their influencing factors in two statements and four propositions, which are then tested through numerical analysis with simulation.

Findings

Product waste, lost sales and freshness are identified as distinctive OCPI performance measures, which are influenced by product perishability, shelf life visibility, demand variability and channel effects. The OCPI sensitivity to those influencing factors is diverse, whereas those factors are found to moderate each other's effects.

Practical implications

To manage perishables more effectively, with less waste and lost sales for the business and fresher products for the consumer, omnichannel firms need to consider store and online channel requirements and strive to reduce demand variability, extend product shelf life and facilitate item-level shelf life visibility. While flexible logistics capacity and dynamic pricing can mitigate demand variability, the product shelf life extension needs modifications in product design, production, or storage conditions. OCPI executives can also increase the product shelf life visibility through advanced stock monitoring/tracking technologies (e.g. smart tags or more comprehensive barcodes), particularly for the online channel which demands fresher products.

Originality/value

This paper provides a novel theoretical view on perishables in omnichannel systems. It specifies the OCPI performance, beyond typical inventory policies for cost minimization, while discussing its sensitivity to operations and market factors.

Details

International Journal of Operations & Production Management, vol. 43 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 28 February 2023

Lysann Seifert, Nathan Kunz and Stefan Gold

Although the UN Sustainable Development Goals (SDGs) emphasize the importance of leaving no one behind, the opposite is happening for the world's 89 million forcibly displaced…

Abstract

Purpose

Although the UN Sustainable Development Goals (SDGs) emphasize the importance of leaving no one behind, the opposite is happening for the world's 89 million forcibly displaced people who are mostly left out of SDGs’ reporting and progress. A key reason for this poor outcome is that host country governments plan refugee camps as short-term shelters, but refugees stay in these camps for more than a decade on average due to ongoing conflicts in their home country. This disparity between intent and reality prevents sustainable living conditions for refugee populations. Operational innovations are needed to find sustainable solutions that ensure a higher quality of life and progress toward sustainability in refugee camps.

Design/methodology/approach

Through an abductive case study, the authors develop a theoretical framework on sustainable operational innovations for refugee camps. The authors use this framework to analyze four sustainable operational innovations implemented in three refugee camps in Jordan.

Findings

The authors develop three research propositions that describe the conditions required for these operational innovations to succeed: they need to include specific needs and cultural preferences of refugees, they must accommodate host governments' restrictions that limit permanent settlement, and finally, technological innovations require careful data management policies to protect refugees. Doing this, the authors account for the broader political-economic and ecological environments that refugee camps are embedded in.

Originality/value

This paper opens a new area of research on sustainable innovation in humanitarian operations. It provides insights into key contingency factors moderating the link between operational innovations and sustainability outcomes. It represents one of the few studies that build their theorizing upon field data collected in refugee camps.

Details

International Journal of Operations & Production Management, vol. 43 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Abstract

Details

Danger in Police Culture
Type: Book
ISBN: 978-1-83753-113-4

Open Access
Article
Publication date: 10 July 2023

Moses Muhwezi, Henry Mutebi, Samuel Ssekajja Mayanja, Benjamin Tukamuhabwa, Sheila Namagembe and Robert Kalema

Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari…

1750

Abstract

Purpose

Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari et al., 2021). This paper aims to examine how procurement internal controls, materials and purchasing procedure standardization influence information integration and procurement performance.

Design/methodology/approach

In this study, partial least square structural equation models and multigroup analysis were used to analyze data collected from 170 HOs.

Findings

Procurement internal controls and material and purchasing procedure standardization fully mediate between information integration and procurement performance.

Research limitations/implications

The study focuses only on HOs. Since humanitarian procurement projects take place over a period of several years, it is difficult to capture the long-term effects of information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance. In this regard, a longitudinal study could be undertaken, provided that the required resources are available.

Practical implications

Procurement managers should implement information integration practices within acceptable procurement internal controls and standardize material and purchasing procedures to boost procurement performance.

Originality/value

By integrating information through procurement internal controls and standardizing material and purchasing procedures, procurement performance in a humanitarian setting can be systematically optimized.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 4
Type: Research Article
ISSN: 2042-6747

Keywords

1 – 10 of 81