Search results
1 – 4 of 4Manuel 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.
Details
Keywords
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.
Details
Keywords
Tiago Hennemann Hilario da Silva and Simone Sehnem
This study aims to identify the interfaces between Industry 4.0 (I4.0) technologies and circular supply chains (CSC) in Brazilian foodtechs, focusing on key stakeholders’…
Abstract
Purpose
This study aims to identify the interfaces between Industry 4.0 (I4.0) technologies and circular supply chains (CSC) in Brazilian foodtechs, focusing on key stakeholders’ perspectives to understand the efficiency and sustainability impacts of these integrations.
Design/methodology/approach
Using a qualitative exploratory research design, the study analyzes eight Brazilian foodtechs through interviews and content analysis. It identifies CSC practices and examines the adherence of I4.0 technologies within these enterprises, assessing stakeholder engagement and the implications for CSC optimization.
Findings
Fifteen CSC practices were identified across the foodtechs, with notable integration of three distinct I4.0 technologies. The findings suggest that while I4.0 technologies enhance efficiency in CSC, their adoption is in early stages. Stakeholder engagement emerges as a crucial element for optimizing CSC in the context of Brazilian foodtechs.
Research limitations/implications
This study contributes to the academic discussion on the synergy between I4.0 and circular economy (CE) models, providing empirical evidence of their application in the foodtech sector and highlighting the role of stakeholders in facilitating these integrations.
Practical implications
The findings suggest that stakeholder engagement in circular practices is vital for both supply chain and organizational levels, with potential benefits including improved efficiency and sustainability outcomes. The research also underscores the need for public sector support, including regulatory frameworks and incentives for adopting I4.0 technologies.
Social implications
By demonstrating how I4.0 technologies can support CE practices in foodtechs, the study highlights the potential for these integrations to contribute to more sustainable and efficient food systems, addressing environmental concerns and promoting social well-being.
Originality/value
This study addresses a gap in the literature by exploring the interface between I4.0 technologies and CSC in the emerging context of Brazilian foodtechs, offering insights into the practical and societal benefits of these integrations.
Details
Keywords
Terhi Nissinen, Katja Upadyaya, Kirsti Lonka, Hiroyuki Toyama and Katariina Salmela-Aro
The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding…
Abstract
Purpose
The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding principals’ own perceived servant leadership, stress and work meaningfulness.
Design/methodology/approach
Using latent profile analysis (LPA), two job crafting profiles were identified: (1) active crafters (55%) and (2) average crafters (45%). By auxiliary measurement-error-weighted-method (BCH), we examined whether and how job crafting profiles differed in terms of servant leadership, stress and work meaningfulness.
Findings
Active crafters reported higher than the overall mean level of approach-oriented job crafting (increasing job resources and demands), whereas average crafters reported an overall mean level of approach-oriented job crafting. Avoidance-oriented job crafting by decreasing hindering job demands did not differentiate the two profiles. Active crafters reported significantly higher servant leadership behavior, stress and work meaningfulness than average crafters.
Originality/value
Study findings provide new knowledge and reflect the implications that the unprecedented pandemic had for education. This study contributes to the existing literature within the scholarship of job crafting through empirical research during the prolonged COVID-19 pandemic. For practitioners, these study findings reflect contextual constraints, organizational processes and culture, and leadership in workplaces.
Details