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1 – 10 of 17Energy ties, already deep, have expanded since 2022 as part of a broader reorientation of Russian commerce away from the West. The similarly authoritarian leadership styles of…
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DOI: 10.1108/OXAN-DB286445
ISSN: 2633-304X
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Marek Szelągowski and Justyna Berniak-Woźny
The aim of this paper is to identify the main challenges and limitations of current business process management (BPM) development directions noticed by researchers, as well as to…
Abstract
Purpose
The aim of this paper is to identify the main challenges and limitations of current business process management (BPM) development directions noticed by researchers, as well as to define the areas of the main BPM paradigm shifts necessary for the BPM of tomorrow to meet the challenges posed by Industry 4.0 and the emerging Industry 5.0. This is extremely important from the perspective of eliminating the existing broadening gap between the considerations of academic researchers and the needs of business itself.
Design/methodology/approach
A systematic literature review was conducted on the basis of the resources of two digital databases: Web of Science (WoS) and SCOPUS. Based on the PRISMA protocol, the authors selected 29 papers published in the last decade that diagnosed the challenges and limitations of modern BPM and contained recommendations for its future development. The content of the articles was analyzed within four BPM core areas.
Findings
The authors of the selected articles most commonly point to the areas of organization (21 articles) and methods and information technology (IT) (22 articles) in the context of the challenges and limitations of current BPM and the directions of recommended future BPM development. This points to the prevalence among researchers of the perspective of Industry 4.0 – or focus on technological solutions and raising process efficiency, with the full exclusion or only the partial signalization of the influence of implementing new technologies on the stakeholders and in particular – employees, their roles and competencies – the key aspects of Industry 5.0.
Research limitations/implications
The proposal of BPM future development directions requires the extension of the BPM paradigm, taking into account its holistic nature, especially unpredictable, knowledge-intensive business processes requiring dynamic management, the need to integrate BPM with knowledge management (KM) and the requirements of Industry 5.0 in terms of organizational culture. The limitation is that the study is based on only two databases: WoS and SCOPUS and that the search has been narrowed down to publications in English only.
Practical implications
The proposal of BPM future development directions also requires the extension of the BPM paradigm, taking into account the specific challenges and limitations that managers encounter on a daily basis. The presented summaries of the challenges and limitations resulting from the literature review are accompanied by recommendations that are primarily dedicated to practitioners.
Social implications
The article indicates the area people and culture as one of the four core areas of BPM. It emphasizes the necessity to account to a greater degree for the influence of people, their knowledge, experience and engagement, as well as formal and informal communication, without which it is impossible to use the creativity, innovativeness and dynamism of the individual and the communities to create value in the course of business process execution.
Originality/value
To the authors' knowledge, this is the first systematic review of the literature on the limitations of modern BPM and its future in the context of Industry 4.0 and Industry 5.0.
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The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of…
Abstract
Purpose
The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.
Design/methodology/approach
Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.
Findings
The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.
Originality/value
This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.
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Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Ingo Pies and Vladislav Valentinov
Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case…
Abstract
Purpose
Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.
Design/methodology/approach
This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.
Findings
The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.
Originality/value
For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.
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Noha El-Bassiouny and Donia Hisham El-Naggar
In this paper, the philosophy of John Rawls, known as “Justice as Fairness,” is discussed. This philosophy examines the responsibilities social actors hold toward their societal…
Abstract
Purpose
In this paper, the philosophy of John Rawls, known as “Justice as Fairness,” is discussed. This philosophy examines the responsibilities social actors hold toward their societal organizations. From an Islamic perspective, justice is pivotal in safeguarding collective interests, aligning with Rawls' conviction that just societies nurture happiness and foster well-being across various life aspects. To achieve customer welfare, our viewpoint underscores the importance of justice in reflecting on consumer well-being from both Rawls’ theory and Islamic perspectives.
Design/methodology/approach
We adopt a conceptual approach where secular views of Rawls’ “Theory of Justice” are merged with the Islamic view, resulting in novel insights regarding the hermeneutics involved in the notion of justice and the preservation of consumer well-being.
Findings
Our analysis reveals that John Rawls' “A Theory of Justice” aligns with the Islamic perspective in several respects yet diverges in others, notably in the concepts of pre-creation consciousness and divine guidance. These distinctions are emphasized in our paper.
Originality/value
Our paper presents a perspective on justice founded on the concepts of the “Original Position” and the “Veil of Ignorance.” The commentary explores consumer well-being by integrating Rawls' principles with an analysis that elucidates the role justice plays in enhancing societal welfare.
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The government statement announcing the news alluded to “violations” and “shortcomings” that adversely affected public opinion and the CPV’s reputation. Thuong became president on…
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DOI: 10.1108/OXAN-DB286120
ISSN: 2633-304X
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Geographic
Topical
Charl de Villiers, Ruth Dimes and Matteo Molinari
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…
Abstract
Purpose
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.
Design/methodology/approach
The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.
Findings
The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.
Originality/value
This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.
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Marta Mackiewicz and Dominika Kuberska
The purpose of this study is to ascertain how cluster organisations have been fostering green transformation in Poland.
Abstract
Purpose
The purpose of this study is to ascertain how cluster organisations have been fostering green transformation in Poland.
Design/methodology/approach
This paper adopts a multiple case study approach. Data collection methods involved in-depth interviews with cluster organisation managers and researchers to identify support measures for green transformation and to investigate the factors influencing their actions as well as a comprehensive analysis of documents, including cluster organisations‘ strategies.
Findings
Cluster organisations manage and participate in actions that create favourable conditions for pursuing low-carbon and circular economy ventures. They not only assist their members in overcoming obstacles related to green transformation but also engage non-members – which can lead to spillovers reaching beyond their borders. Their engagement takes place across all phases of the green transformation process.
Research limitations/implications
For various reasons, the research was designed as qualitative to understand the opinions and experiences of various actors engaged in green transformation within cluster organisations’ ecosystems. The key factor influencing this decision stems from the fact that knowledge of the involvement of cluster organisations in supporting green transformation still needs to be completed and scattered. The limitations of the study include limited access to information and the fact that qualitative research allows for a certain amount of subjectivity, and the results should be generalised carefully. Moreover, the interviews were carried out with a non-random sample of participants. Another limitation of the study is related to biased views, which could have been shared by interviewees acting as representatives of the studied cluster organisations.
Practical implications
Cluster organisations have emerged as drivers of circular transition by promoting sustainable practices such as material recycling, biological recovery and parts harvesting. These initiatives contribute to reducing waste, conserving resources, and minimising the environmental footprint of industries. These organisations can be active agents of transformation, orchestrating collaborative efforts that have a far-reaching impact on industries and economies.
Originality/value
This is one of the first and most comprehensive studies on the role of cluster organisations in Poland in supporting green transformation. This paper identifies and systematises the actions undertaken to provide a clear understanding of the internal processes within cluster organisations.
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José Rabal Conesa, Daniel Jiménez Jiménez and Micaela Martínez Costa
This paper shows how organisational agility allows companies to adopt the necessary changes to remain competitive and produce with a lower environmental impact, implying customers…
Abstract
Purpose
This paper shows how organisational agility allows companies to adopt the necessary changes to remain competitive and produce with a lower environmental impact, implying customers in the value chain.
Design/methodology/approach
This investigation uses a cross-sectional design to collect data on the study variables from a sample of 260 Spanish manufacturing organisations. Structural equations with PLS are applied to test hypotheses.
Findings
Results show that organisational agility is positively related to eco-innovation. Furthermore, eco-innovation results in a positive relationship with organisational performance. Finally, it has been found that customer involvement positively moderates the effect of organisational agility on new green processes and products and makes green product innovations more successful.
Practical implications
Conclusions indicate that would be advisable that innovative companies promote capabilities such as organisational agility, and integrating customer involvement throughout their value chain, for developing successful new green products increasing their results with a lower environmental impact. Likewise, the customer’s involvement in eco-innovation projects has been found, in companies with agile behaviours, that could aim to increase their performance, helping to react more quickly to market trends and saving money in product development.
Originality/value
This investigation addresses three gaps previously identified in the literature. Firstly, it covers a lack of research on how agility could foster green innovation and how this could positively affect their performance outcomes. Secondly, it studies a moderating factor, customer involvement, and its effects on the relationship between organisational agility and eco-innovation in product and process and between eco-innovation in product and organisational performance. Thirdly, it introduces dynamic capabilities theory through agility concept to study the dynamic context of the eco-environment.
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