Search results
1 – 10 of 16Seleshi Sisaye and Jacob G. Birnberg
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…
Abstract
Purpose
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.
Design/methodology/approach
This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.
Findings
Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.
Originality/value
The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.
Details
Keywords
Abraham Ansong, Robert Ipiin Gnankob, Isaac Opoku Agyemang, Kassimu Issau and Edna Naa Amerley Okorley
The study analysed the influence of organizational justice on the duty orientation of employees in the mining sector of Ghana. Also, it examined the mediating role of…
Abstract
Purpose
The study analysed the influence of organizational justice on the duty orientation of employees in the mining sector of Ghana. Also, it examined the mediating role of supervisor-provided resources in the relationship between organizational justice and duty orientation.
Design/methodology/approach
The study obtained data through a self-administered questionnaire from 291 employees of a mining firm. The data were analysed and interpreted in light of the hypotheses using the partial least squares structural equation modelling technique.
Findings
The findings revealed that organizational justice had a significant positive relationship with duty orientation and supervisor-provided resources. The results again established that supervisor-provided resources had a significant positive relationship with duty orientation. The study finally documented that supervisor-provided resources partially mediate the relationship between organizational justice and duty orientation.
Practical implications
We recommended that the management of the mining companies devote resources to developing organizational justice policies based on fairness in resource allocation, clear roles, employee feedback and effective information dissemination. Furthermore, supervisors should place priority on acquiring and dispensing resources as employees demonstrate their willingness to improve duty orientation.
Originality/value
The study contributes to knowledge in a novel research area. It adds to empirical evidence by highlighting the possible variables that may influence employees to engage in duty orientation.
研究目的
本研究擬分析於迦納的採礦部門裏,組織公平感對僱員職責導向的影響;研究亦擬探討主管提供的資源,如何在組織公平感與職責導向間的關係上起著中介角色。
研究設計/方法/理念
研究人員透過一間採礦公司291名僱員自我測試的問卷,取得研究所需的數據,繼而以偏最小平方結構方程式模式分析法,進行數據分析,並按照研究的假設,對數據進行闡釋的工作。
研究結果
研究結果顯示,組織公平感與職責導向和主管提供的資源之間存在顯著的正向關係;研究結果亦確定了主管提供的資源與職責導向之間存在顯著的正向關係。最後,研究結果證明了主管提供的資源,會一定程度調節組織公平感與職責導向之間的關係。
實務方面的啟示
我們建議採礦企業的管理層應根據資源的公平分配、明確的角色、僱員的回饋和有效的信息傳播,把資源專用於發展組織公平感的政策上;而且,當僱員展示他們願意改善職責導向時,主管應把獲取資源,並加以發放列為優先事項。
研究的原創性
本研究在一個新穎的研究領域裏,幫助我們增進知識;研究透過強調影響僱員參與職責導向的可能變數,增加有關的經驗證據。
Details
Keywords
This chapter focuses on the intricacies of marginalized communities in Bangladesh. It provides an in-depth understanding of these communities, considering their sociocultural…
Abstract
This chapter focuses on the intricacies of marginalized communities in Bangladesh. It provides an in-depth understanding of these communities, considering their sociocultural backgrounds and the challenges they face. This chapter introduces the empowerment paradigm, highlighting the importance of empowering marginalized groups as a catalyst for positive change. It further explores various strategies and initiatives designed to uplift these communities, emphasizing the pivotal role of family planning in this process. By examining the transformative impact of family planning on marginalized communities, this chapter underscores how it can lead to improved health, education, economic opportunities, gender equality, and overall community development in the Bangladeshi context.
Details
Keywords
Anna Młynkowiak-Stawarz, Robert Bęben and Zuzanna Kraus
The purpose of this paper is to present a model depicting the relationship between the behavioral intention of tourists in the conditions prevailing during a pandemic and other…
Abstract
Purpose
The purpose of this paper is to present a model depicting the relationship between the behavioral intention of tourists in the conditions prevailing during a pandemic and other variables.
Design/methodology/approach
In constructing the research procedure, two measurements of tourist behavioral intention were taken into account, which were taken far apart in time. In verifying the developed model, the results of surveys of 1,615 people carried out in June 2021 and 917 people carried out in December 2021 were considered.
Findings
As a result of the habituation process, tourists show greater acceptance of the restrictions.
Practical implications
Information on the basis of which companies make management decisions plays a significant role in the creation of company value. In the tourism sector, the information concerns primarily consumer behavior.
Originality/value
Changes over time in risk perception, health protection motivation, and reactance due to perceived pandemic-related restrictions were taken into account in the context of behavioral intention towards tourism.
Details
Keywords
Robert J. Kane, Jordan M. Hyatt and Matthew J. Teti
The paper examines the historical shifts in policing strategies towards individuals with SMI and vulnerable populations, highlighting the development of co-response models…
Abstract
Purpose
The paper examines the historical shifts in policing strategies towards individuals with SMI and vulnerable populations, highlighting the development of co-response models, introducing the concept of “untethered” co-response.
Design/methodology/approach
This paper conducts a review of literature to trace the evolution of police responses to individuals with serious mental illness (SMI) and vulnerable populations. It categorizes four generations of police approaches—zero-policing, over-policing, crisis intervention and co-response—and introduces a fifth generation, the “untethered” co-response model exemplified by Project SCOPE in Philadelphia.
Findings
The review identifies historical patterns of police response to SMI individuals, emphasizing the challenges and consequences associated with over-policing. It outlines the evolution from crisis intervention teams to co-response models and introduces Project SCOPE as an innovative “untethered” co-response approach.
Research limitations/implications
The research acknowledges the challenges in evaluating the effectiveness of crisis intervention teams and co-response models due to variations in implementation and limited standardized models. It emphasizes the need for more rigorous research, including randomized controlled trials, to substantiate claims about the effectiveness of these models.
Practical implications
The paper suggests that the “untethered” co-response model, exemplified by Project SCOPE, has the potential to positively impact criminal justice and social service outcomes for vulnerable populations. It encourages ongoing policy and evaluative research to inform evidence-based practice and mitigate collateral harms associated with policing responses.
Social implications
Given the rising interactions between police and individuals with mental health issues, exacerbated by the COVID-19 pandemic, the paper highlights the urgency for innovative, non-policing-driven responses to vulnerable persons.
Originality/value
The paper contributes to the literature by proposing a fifth generation of police response to vulnerable persons, the “untethered” co-response model and presenting Project SCOPE as a practical example.
Details
Keywords
Elsa Pedroso and Carlos F. Gomes
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Abstract
Purpose
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Design/methodology/approach
In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.
Findings
The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.
Research limitations/implications
Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.
Originality/value
Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.
Details
Keywords
Qurat-ul-Ain Burhan and Muhammad Asif Khan
Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall…
Abstract
Purpose
Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall organization-related outcomes. The major aim of this study is to delve into the function of organizational identification and intellectual capital (structural, relational and human) in mediating the relationship between empowering leadership and organizational innovativeness. Depending upon the resource-based view theory, this study comprehensively investigates the sequential effects of empowered leadership on the mediating roles of organizational identification and intellectual capital in organizational innovativeness.
Design/methodology/approach
Data were gathered through a self-administered questionnaire, which got 337 responses from telecom employees. To evaluate the hypotheses, the data were analyzed in SEM-M-Plus using exploratory and confirmatory factor analyses.
Findings
The findings demonstrate that empowering leadership impacts organizational innovativeness with the sequential mediation of organizational identification and intellectual capital (structural, human and social).
Practical implications
Organizations can identify and encourage leaders who exhibit empowering behaviors such as delegating responsibilities, providing autonomy and fostering a sense of ownership among employees. Also, organizations can foster intellectual capital by providing opportunities for learning, training and development. Additionally, knowledge sharing and collaboration can help to enhance the intellectual capital of employees.
Originality/value
While much research has been conducted on empowering leadership, the continued development of knowledge and the emergence of new perspectives related to identification and intellectual capital highlights the importance of exploring alternative paths that have been overlooked. Therefore, there is a pressing need to conduct research that takes into account these additional factors.
Details
Keywords
Hitesh Kalro and Mayank Joshipura
This study examines current dynamics, consolidates current knowledge, elicits trends, identifies and analyzes primary research clusters, offers future directions, and develops an…
Abstract
Purpose
This study examines current dynamics, consolidates current knowledge, elicits trends, identifies and analyzes primary research clusters, offers future directions, and develops an integrated framework for Product Advantage (PA) research.
Design/methodology/approach
Using the SCOPUS database, this study applied bibliometric analysis (208 articles) and conducted content analysis on the 35 curated articles selected using a combination of bibliographic coupling and the most cited articles.
Findings
This study presents the field’s publication trends, most relevant authors, articles, journals, and knowledge structures. It identifies six primary research themes and four major clusters using the thematic map and bibliographic coupling. Marketing and PA, New Product Development (NPD) and PA, Product Innovation and PA, and New product speed and PA are the main clusters. Finally, this study offers directions for future research and provides an integrated framework for PA research.
Practical implications
By developing an ADO framework of PA, the study offers key insights into how PA shapes product outcomes and identifies key antecedents of PA. Firms must focus on firm factors such as market and technological orientation; product factors, such as development time and pre-announcement proficiency; external factors, such as competition; and environmental factors, such as competitive intensity and technological turbulence. It enables firms to create products with high PA, shaping product outcomes and contributing to their competitive advantage.
Originality/value
This is the first study to conduct a two-stage sequential hybrid review of quality articles on PA. It offers an Antecedents-Decisions-Consequences (ADO) framework based on significant studies and offers cluster-wise directors for future research.
Details