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Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 4 July 2023

Paavo Ritala, Mika Ruokonen and Laavanya Ramaul

This paper aims to demonstrate how the new generative artificial intelligence (AI) tool ChatGPT changes knowledge work for individuals and what are the implications of this change…

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Abstract

Purpose

This paper aims to demonstrate how the new generative artificial intelligence (AI) tool ChatGPT changes knowledge work for individuals and what are the implications of this change for companies.

Design/methodology/approach

Based on 22 interviews from informants across different industries, the authors conducted an inductive analysis on the use and utility of ChatGPT in knowledge work. Based on this initial analysis, they discovered different ways in which ChatGPT either augments human agency, makes it redundant or lacks capability in that regard.

Findings

The authors develop a 2 × 2 framework of algorithmic assistance, which demonstrates four ways in which ChatGPT (and generative AI in general) interacts with knowledge workers, depending on the usefulness of ChatGPT in particular tasks and the type of the task (routine vs creative).

Practical implications

Based on the insights from the interviews, the authors propose a set of actionable questions for individual knowledge workers and companies from four viewpoints: skills and capabilities; team structure and workflow coordination; culture and mindset; and business model innovation.

Originality/value

To the best of the authors’ knowledge, this study is among the first to identify and analyze the use of ChatGPT by knowledge workers across different industries.

Details

Journal of Business Strategy, vol. 45 no. 3
Type: Research Article
ISSN: 0275-6668

Keywords

Open Access
Article
Publication date: 5 December 2023

Susanna Bairoh

The purpose of this study is to understand how executives in technology companies relate to targets for gender equality, especially pertaining to top management.

Abstract

Purpose

The purpose of this study is to understand how executives in technology companies relate to targets for gender equality, especially pertaining to top management.

Design/methodology/approach

The study draws on 19 interviews of CEOs, senior line managers and HR directors in ten technology companies operating in Finland. The method is (reflexive) thematic analysis.

Findings

Previous studies on the role of executives in promoting gender equality provide somewhat mixed results: while their role is vital, senior leaders may not be inclined to support gender equality targets and measures. Drawing on critical feminist theorizing, this study identifies three ways in which the executives in technology companies related to gender equality targets: endorsing, negotiating and resisting. However, all these responses were constrained by the executives’ assumption that their companies are meritocratic. The study illustrates how executives’ narrow understanding of gender equality and reliance on the presumably well-working systems, combined with underlying doubts about the competence of women, hinder the advancement of women to top management.

Originality/value

While previous studies have evaluated targets to increase the number/percentage of women, both in certain “ideal case” companies and in terms of their effectiveness more broadly, this study discusses how technology company executives navigate these targets in relation to women's assumed “competence”.

Details

Gender in Management: An International Journal , vol. 39 no. 4
Type: Research Article
ISSN: 1754-2413

Keywords

Open Access
Article
Publication date: 1 March 2024

Mine Karatas-Ozkan, Renan Tunalioglu, Shahnaz Ibrahim, Emir Ozeren, Vadim Grinevich and Joseph Kimaro

Sustainability is viewed as an encompassing perspective, as endorsed by the international policy context, driven by the UN’s Sustainable Development Goals (SDGs). We aim to…

Abstract

Purpose

Sustainability is viewed as an encompassing perspective, as endorsed by the international policy context, driven by the UN’s Sustainable Development Goals (SDGs). We aim to examine how women entrepreneurs transform capitals to pursue sustainability, and to generate policy insights for sustainability actions through tourism entrepreneurship.

Design/methodology/approach

Applying qualitative approach, we have generated empirical evidence drawing on 37 qualitative interviews carried out in Turkey, whereby boundaries between traditional patriarchal forces and progressive movements in gender relations are blurred.

Findings

We have generated insights into how women entrepreneurs develop their sustainability practice by transforming their available economic, cultural, social and symbolic capitals in interpreting the macro-field and by developing navigation strategies to pursue sustainability. This transformative process demonstrates how gender roles were performed and negotiated in serving for sustainability pillars.

Research limitations/implications

In this paper, we demonstrate the nature and instrumentality of sustainable tourism entrepreneurship through a gender lens in addressing some of these SDG-driven challenges.

Originality/value

We advance the scholarly and policy debates by bringing gender issues to the forefront, discussing sustainable tourism initiatives from the viewpoint of entrepreneurs and various members of local community and stakeholder in a developing country context where women’s solidarity becomes crucial.

Details

Central European Management Journal, vol. 32 no. 1
Type: Research Article
ISSN: 2658-0845

Keywords

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