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1 – 10 of 233Kun You, Zubir Azhar and Qingyu Wang
This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the…
Abstract
Purpose
This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.
Design/methodology/approach
The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.
Findings
The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.
Practical implications
This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.
Originality/value
This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.
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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Peter Lor’s contributions to library and information science and practice are myriad. This essay focusses on his contributions to the International Federation of Library…
Abstract
Purpose
Peter Lor’s contributions to library and information science and practice are myriad. This essay focusses on his contributions to the International Federation of Library Associations and Institutions (IFLA).
Design/methodology/approach
The essay recalls Lor’s achievements and draws on the author’s experience of working with him during challenging times for IFLA.
Findings
Lor’s work and achievements illustrate how the global interconnectedness of the field emerges from and enlivens its local practice and that the global is in turn informed by the local.
Social implications
As an international Federation of library associations and libraries together with practitioners, IFLA reaches into the majority of the world’s nations. This essay demonstrates how leadership within one nation and at a global level can have far reaching results.
Originality/value
The author was in a unique position as IFLA President-elect and then President when Lor was appointed Secretary General of the Federation. The author viewpoint is that of an insider and a colleague.
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This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London…
Abstract
Purpose
This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.
Design/methodology/approach
There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.
Findings
All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.
Originality/value
This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.
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Khandakar Al Farid Uddin, Abdur Rahman, Md. Robiul Islam and Mohashina Parvin
Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study…
Abstract
Purpose
Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.
Design/methodology/approach
This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.
Findings
The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.
Originality/value
This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.
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An attribute common throughout Lor’s distinguished career has been a passion for learning and continuous improvement in an approach that sets high standards, both for himself and…
Abstract
Purpose
An attribute common throughout Lor’s distinguished career has been a passion for learning and continuous improvement in an approach that sets high standards, both for himself and others. Taking on the informal mantle of both mentor and mentee, these contributions have blended with no clear boundaries or timelines.
Design/methodology/approach
Lor has been active in the library and information sector (LIS) landscape since the 1960s. A stalwart of the library and information profession, the author is being honoured by International Federation of Library Associations and Institution (IFLA) with a prestigious festschrift in recognition of a librarian who has made a sustained contribution to the library and information profession over decades with significant impact on academia, scholarship, praxis, communities and individual librarians.
Findings
Lor is recognized as a lifelong mentee as evidenced by his unbounded forays into discovery driven by a natural curiosity that, in turn, shaped his approach to mentoring through teaching, instilling best practices in research methodology and significant contributions to international librarianship. Today this continues in a regular column for South African librarians, drawing from the international literature of books, libraries and information, his role as a key figure in the establishment of Library and Information Association of South Africa (LIASA) in the 1990s, as well as experience from close involvement in developing LIS policies for post-apartheid South Africa, drafting guidelines for national library legislation and serving as IFLA Secretary-General in The Hague.
Originality/value
This viewpoint has been an attempt to share reflections on one individual’s lifetime of influence without borders or timelines. Without doubt, Lor’s global mentorship reach remains unbounded in his approach to critical thinking and desire for continuous improvement for himself and others.
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Kartik Balkumar, Vidyadhar V. Gedam, Mudunuri Himateja, S.P. Anbuudayasankar, M.S. Narassima, K. Ganesh, M. Dwarakanath and Subramanian Pazhani
Over the last two decades, green supply chain management (GSCM) has enabled businesses to operate in an environmentally friendly manner. The present review examines 234 research…
Abstract
Purpose
Over the last two decades, green supply chain management (GSCM) has enabled businesses to operate in an environmentally friendly manner. The present review examines 234 research articles and proposes a methodical literature review on GSCM, focusing on the aspects of sustainable development.
Design/methodology/approach
The work examines conceptual, analytical, empirical and non-empirical research articles, analyzing at all levels of the organization, such as firm, dyad, supply chain and network. The objective of the review is to provide insights into the state and scope of existing research in the domain of GSCM, to identify the prevalence of GSCM and to consolidate the trend of future research. The literature review follows a systematic methodology for analyzing the literature.
Findings
The findings can support researchers in identifying research areas with significant impact and streamline research on GSCM in the future. Practitioners can utilize this structured classification to strategize their green initiatives in their firms.
Originality/value
The work contributes to providing literature that explores a detailed review in GSCM. The proposed literature review captures critical aspects in the domain of GSCM and offers future research directions.
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This study aims to define a “technological statecraft” concept to distinguish tech-based measures/sanctions from an array of economic measures ranging from restrictions of rare…
Abstract
Purpose
This study aims to define a “technological statecraft” concept to distinguish tech-based measures/sanctions from an array of economic measures ranging from restrictions of rare earth elements and natural gas supplies to asset freezes under the wider portfolio of economic statecraft. This concept is practically intended to reveal the USA’s “logic of choice” in its employment of technology as an efficient instrument to deal with China in the context of the great power rivalry.
Design/methodology/approach
This study follows David A. Baldwin’s statecraft definition and conceptualization methodology, which relies on “means” rather than “ends.” In addition to Baldwin and as an incremental contribution to his economic statecraft analysis, this study also combines national political economy with statecraft analysis with a particular focus on the utilization of technological measures against China during the Trump administration.
Findings
The US rationale for choosing technology, namely, emerging and foundational technologies, in its rivalry against China is caused at least by two factors: the nature of the external challenge and the characteristics of the US innovation model based largely on radical innovations. To deal with China, the USA practically distinguished the role of advanced technology and followed a grammer of technological statecraft as depicted in the promulgated legal texts during the Trump administration.
Originality/value
Despite a growing volume of literature on economic statecraft and technological competition, studies focusing on countries’ “logic of choice” with regard to why and under what conditions they choose financial, technological or commodity-based sanctions/measures/controls are lacking. Inspired from Baldwin’s account on the “logic of choice” from among alternative statecrafts (i.e. diplomacy, military, economic statecraft, and propaganda). This study will contribute to the literature with a clear lens to demonstrate the “logic of choice” from among a variety of economic statecraft measures in the case of the US technological statecraft toward China.
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Claudia Calle Müller, Piyush Pradhananga and Mohamed ElZomor
The built environment is responsible for approximately 40% of the world’s energy consumption, 30% of raw material use, 25% of solid waste, 25% of water use, 12% of land use and…
Abstract
Purpose
The built environment is responsible for approximately 40% of the world’s energy consumption, 30% of raw material use, 25% of solid waste, 25% of water use, 12% of land use and 33% of greenhouse gas emissions. Thus, environmental improvement and decarbonization are becoming increasingly critical objectives for the construction industry. Sustainable construction can be achieved through several practices, including: considering life-cycle assessment, circular construction, resource efficiency and waste management and providing eco-efficient materials, reducing energy demands and consumption and incorporating low-carbon technologies and renewable energy sources. To achieve sustainable construction goals, it is critical to educate the future workforce about decarbonization, circular construction and how to overcome the challenges involved in transitioning to sustainable construction. This study aims to understand the gap in student knowledge related to decarbonization and circular construction and the importance of incorporating these topics in civil engineering and construction management curricula.
Design/methodology/approach
This study surveyed 120 undergraduate and graduate students at one of the largest minority-serving institutions in the USA to understand the gap in student knowledge related to decarbonization and circular construction as well as the importance of incorporating these topics in civil engineering and construction management curricula. The authors conducted several statistical measures to assess the consistency, reliability and adequacy of the sample size, including the Kaiser–Meyer–Olkin measure of sampling adequacy, the normality test to evaluate the appropriateness of using an ordered probit regression analysis and a multicollinearity test to observe the correlation between independent variables. The data was analyzed using ordered probit regression analysis to investigate the need for a curriculum that serves in educating students about decarbonization and circular construction.
Findings
The results of this research highlight the gaps in students’ knowledge pertaining to sustainable practices and the importance of providing future construction workforce with such knowledge to tackle global inevitable challenges.
Originality/value
The findings of this study contribute to sustainable construction bodies of knowledge by advocating for a reformed curriculum to prepare the future workforce and adopt less carbonized, more circular approaches within the engineering and construction industry.
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Invented in late 1890s, asbestos cement sheeting rose to prominence during the post-Second World War period as a building material for low-cost housing by state housing…
Abstract
Purpose
Invented in late 1890s, asbestos cement sheeting rose to prominence during the post-Second World War period as a building material for low-cost housing by state housing commissions and low-income families (“fibro homes”). The adverse health effects of asbestos fibres in the building industry and home renovation activities are well documented. Fibro homes of the 1950s and 1960s are increasingly coming under the gaze of heritage studies, which brings to the fore the question of how to deal with the asbestos cement sheeting most are clad with.
Design/methodology/approach
This paper provides the first systematic review to assess the literature (126 papers were identified in Google Scholar and scanned for content) on the conservation management of asbestos cement sheeting in heritage properties.
Findings
Overall, engagement with the conservation management of asbestos cement sheeting in heritage properties was low, with only two sources dealing with asbestos cement sheeting in any level of detail. The studies note that if asbestos cement sheeting is in good condition, it should be left alone. Numerous conservation and repair options do exist, in particular the application of (coloured) sealants that extend the life of asbestos cement sheets and asbestos cement roofing.
Originality/value
This paper represents the first systematic review to assess conservation management options for asbestos cement sheeting in heritage properties.
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