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1 – 10 of 44
Open Access
Article
Publication date: 28 August 2018

Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…

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Abstract

Purpose

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana.

Design/methodology/approach

The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”.

Findings

The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation.

Originality/value

The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 24 May 2022

Fatimah Alhashem, Nasser Agha and Anwar Mohammad

The aim of this study was to measure the readiness of science and mathematics supervisors to utilize technology and online learning platforms for teachers' plans and professional…

1443

Abstract

Purpose

The aim of this study was to measure the readiness of science and mathematics supervisors to utilize technology and online learning platforms for teachers' plans and professional development, during and after the period of the COVID-19 pandemic.

Design/methodology/approach

To achieve this aim, the researchers developed a questionnaire comprising of 55 items based on the instruments used in pertinent studies. A mixed-methods research design was employed, whereby a quantitative online survey was supplemented by focus group discussions with selected supervisors. Survey data were subjected to one-way analysis of variance and t-test, while information obtained via focus groups was coded to identify common themes related to the obstacles and challenges supervisors face.

Findings

When completing the survey, the supervisors approached proficiency using technology; however, focus group discussions revealed misconceptions related to e-leaning and limitations in their abilities to use technology in schools, as well as obstacles imposed by the structure and management of the educational system. T

Practical implications

These findings indicate that supervisors need support in acquiring the competencies required for integrating technology in education, and that their support to teacher community needs to be grounded in clear and systematic approaches and best educational practices.

Originality/value

These findings indicate that supervisors need support in acquiring the competencies required for integrating technology in education, and that their support to teacher community needs to be grounded in clear and systematic approaches and best educational practices.

Details

The International Journal of Information and Learning Technology, vol. 39 no. 3
Type: Research Article
ISSN: 2056-4880

Keywords

Open Access
Article
Publication date: 13 October 2023

Bartlomiej Gladysz, Davide Matteri, Krzysztof Ejsmont, Donatella Corti, Andrea Bettoni and Rodolfo Haber Guerra

Manufacturing small and medium-sized enterprises (SMEs) have already noticed the tangible benefits offered by artificial intelligence (AI). Several approaches have been proposed…

Abstract

Purpose

Manufacturing small and medium-sized enterprises (SMEs) have already noticed the tangible benefits offered by artificial intelligence (AI). Several approaches have been proposed with a view to support them in the processes entailed in this innovation path. These include multisided platforms created to enable the connection between SMEs and AI developers, making it easier for them to network each other. While such platforms are complex, they facilitate simultaneous interaction with several stakeholders and reaching out to new potential users (both SMEs and AI developers), through a collaboration with supporting ecosystems such as digital innovation hubs (DIHs).

Design/methodology/approach

Mixed methods were used. The literature review was performed to identify the existing approaches within and outside the manufacturing domain. Computer-assisted telephonic (in-depth) interviewing , was conducted to include perspectives of AI platform stakeholders and collect primary data from various European countries.

Findings

Several challenges and barriers for AI platform stakeholders were identified alongside the corresponding best practices and guidelines on how to address them.

Originality/value

An effective approach was proposed to provide support to the industrial platform managers in this field, by developing guidelines and best practices on how a platform should build its services to support the ecosystem.

Details

Central European Management Journal, vol. 31 no. 4
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Book part
Publication date: 29 March 2022

Iben Sandal Stjerne, Matthias Wenzel and Silviya Svejenova

Organization and management scholars are increasingly interested in understanding how “fluid” forms of organizing contribute to the tackling of grand challenges. These forms are

Abstract

Organization and management scholars are increasingly interested in understanding how “fluid” forms of organizing contribute to the tackling of grand challenges. These forms are fluid in that they bring together a dynamic range of actors with diverse purposes, expertise, and interests in a temporary and nonbinding way. Fluid forms of organizing enable flexible participation. Yet, they struggle to gain and sustain commitment. In this case study of the SDG2 Advocacy Hub, which supports the achievement of zero hunger by 2030, we explore how the temporality of narratives contributes to actors’ commitment to tackling grand challenges in fluid forms of organizing. In our analysis, we identify three types of narratives – universal, situated, and bridging – and discern their different temporal horizons and temporal directions. In doing so, our study sheds light on the contributions by the temporality of narratives to fostering commitment to tackling grand challenges in fluid forms of organizing. It suggests the importance of considering “multitemporality,” i.e., the plurality of connected temporalities, rather than foregrounding either the present or the future.

Details

Organizing for Societal Grand Challenges
Type: Book
ISBN: 978-1-83909-829-1

Keywords

Open Access
Article
Publication date: 20 January 2023

Marisa Agostini, Daria Arkhipova and Chiara Mio

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and…

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Abstract

Purpose

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.

Design/methodology/approach

This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.

Findings

This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.

Practical implications

This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.

Social implications

This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.

Originality/value

To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 3 October 2022

Igor Perko

Artificial intelligence (AI) reasoning is fuelled by high-quality, detailed behavioural data. These can usually be obtained by the biometrical sensors embedded in smart devices…

Abstract

Purpose

Artificial intelligence (AI) reasoning is fuelled by high-quality, detailed behavioural data. These can usually be obtained by the biometrical sensors embedded in smart devices. The currently used data collecting approach, where data ownership and property rights are taken by the data scientists, designers of a device or a related application, delivers multiple ethical, sociological and governance concerns. In this paper, the author is opening a systemic examination of a data sharing concept in which data producers execute their data property rights.

Design/methodology/approach

Since data sharing concept delivers a substantially different alternative, it needs to be thoroughly examined from multiple perspectives, among them: the ethical, social and feasibility. At this stage, theoretical examination modes in the form of literature analysis and mental model development are being performed.

Findings

Data sharing concepts, framework, mechanisms and swift viability are examined. The author determined that data sharing could lead to virtuous data science by augmenting data producers' capacity to govern their data and regulators' capacity to interact in the process. Truly interdisciplinary research is proposed to follow up on this research.

Research limitations/implications

Since the research proposal is theoretical, the proposal may not provide direct applicative value but is largely focussed on fuelling the research directions.

Practical implications

For the researchers, data sharing concepts will provide an alternative approach and help resolve multiple ethical considerations related to the internet of things (IoT) data collecting approach. For the practitioners in data science, it will provide numerous new challenges, such as distributed data storing, distributed data analysis and intelligent data sharing protocols.

Social implications

Data sharing may post significant implications in research and development. Since ethical, legislative moral and trust-related issues are managed in the negotiation process, data can be shared freely, which in a practical sense expands the data pool for virtuous research in social sciences.

Originality/value

The paper opens new research directions of data sharing concepts and space for a new field of research.

Details

Kybernetes, vol. 52 no. 9
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 5 May 2021

Linda Höglund, Maria Mårtensson and Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

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Abstract

Purpose

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

Design/methodology/approach

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

Findings

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

Originality/value

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Leadership cannot exist without followership. The phenomenon of direction and guidance, coaching and mentoring, has at least three components: the leader, leadership, and…

Abstract

Executive Summary

Leadership cannot exist without followership. The phenomenon of direction and guidance, coaching and mentoring, has at least three components: the leader, leadership, and followers. With each component, the composition of purpose and goals, ethics and morals, rights and duties, and skills and talents is critically important. While the leader is the central and the most important part of the leadership phenomenon, followers are important and necessary factors in the leadership equation. Leaders and followers are engaged in a common enterprise: they are dependent upon each other; their fortunes rise and fall together. Relational qualities define the leadership–followership phenomenon. A major component of such a relationship is how the leaders create and communicate new meaning to followers, perceive themselves relative to followers, and how the followers, in turn, perceive their leader. This mutual perception has serious ethical and moral implications – how leader uses or abuses power, and how followers are augmented or diminished. This chapter features the essentials of ethical and moral, corporate executive leadership in two parts: (1) the Theory of Ethical and Moral Leadership and (2) the Art of Ethical and Moral Leadership. Several contemporary cases such as inspirational leadership of JRD Tata, Crisis of Leadership at Infosys, and Headhunting for CEOs will illustrate our discussions on the ethics and morals of corporate executive leadership.

Details

Corporate Ethics for Turbulent Markets
Type: Book
ISBN: 978-1-78756-192-2

Open Access
Article
Publication date: 25 April 2022

Vuyokazi Precious Camngca, Christopher Amoah and Emma Ayesu-Koranteng

The construction industry’s daily processes demand heavy data usage and communication between project participants to meet client requirements. Thus, the application of…

1982

Abstract

Purpose

The construction industry’s daily processes demand heavy data usage and communication between project participants to meet client requirements. Thus, the application of information technology in project implementation has been increasing in the construction sector (CS) lately. However, the same cannot be seen in public sectors responsible for implementing government projects in South Africa. This study aimed to investigate the causes and effects of the underutilisation of information communication technology (ICT) in the building section of a public sector in a municipality in South Africa.

Design/methodology/approach

A qualitative approach was adopted for the study, using a public sector in one of the municipalities as a case study. Face-to-face interviews were conducted among the building unit workers, using unstructured interview questions. The data collected were analysed using the ATLAS.ti software.

Findings

The findings indicate a lack of understanding of existing and newly available ICT software and hardware technology among staff within the building technology due to lack of digitalisation in construction projects implementation, inadequate system upgrades, lack of adequate ICT resources, lack of financial resources for internet and software application subscriptions and lack of ICT training leading. The issues mentioned above have led to the outsourcing of projects professionals, slow pace of electronic emails, untrained professionals, usage of different and unlicensed software, resulting in the underutilisation of ICT within the whole building section. This change also adversely affects all officials, especially the junior officials who have graduated using the most recent ICT technology during their studies.

Research limitations/implications

The building department of only one public sector was used for the study; therefore, the findings may not be generalisable. The case study public sector’s name is withheld for confidentiality purposes.

Practical implications

Adequate change management and continuous development, combined with the allocation of proper resources, would be necessary for all staff members. Enormous investments had to be made in the ICT equipment by providing a sufficient budget in the building section of the public sectors. The building section within public sectors should provide change management to all aged skills staff by attending seminars to learn new ICT technology applied within its work environment.

Originality/value

The study established the causes of the underutilisation of ICT in the CS, especially in the public work departments and municipalities, and how this contributes to service delivery.

Details

Journal of Facilities Management , vol. 22 no. 1
Type: Research Article
ISSN: 1472-5967

Keywords

Open Access
Article
Publication date: 6 April 2023

Valentina Cillo, Elena Borin, Asha Thomas, Anurag Chaturvedi and Francesca Faggioni

This paper aims to investigate the intersection between crowdfunding (CF), open innovation (OI) and responsible innovation (RI) and identify the emerging trends and gaps in…

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Abstract

Purpose

This paper aims to investigate the intersection between crowdfunding (CF), open innovation (OI) and responsible innovation (RI) and identify the emerging trends and gaps in research and new paths for CF research in the future. In addition, this paper proposes a conceptual framework and propositions.

Design/methodology/approach

This paper is structured in line with the systematic literature review protocol. After reading all the titles, keywords and abstracts, 172 papers focused on OI and RI were selected for this research. Finally, 27 papers that are based on dimensions related to responsible OI were selected for the study.

Findings

Due to CF's multidisciplinary nature, the scientific literature on the role of CF in endorsing responsible OI for shared value co-creation appears fragmented and redundant. Several emerging trends and gaps of research and new paths for CF research in the future arise regarding research methodology and theoretical perspective.

Originality/value

To the best of the authors' knowledge, this is the first study investigating the intersection between CF OI and RI.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

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