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Open Access
Article
Publication date: 11 June 2024

Julian Rott, Markus Böhm and Helmut Krcmar

Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational…

Abstract

Purpose

Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational boundaries, firms need to conduct PM jointly with multiple organizations to optimize their operations. However, current knowledge on cross-organizational process mining (coPM) is widely dispersed. Therefore, we synthesize current knowledge on coPM, identify challenges and enablers of coPM, and build a socio-technical framework and agenda for future research.

Design/methodology/approach

We conducted a literature review of 66 articles and summarized the findings according to the framework for Information Technology (IT)-enabled inter-organizational coordination (IOC) and the refined PM framework. The former states that within inter-organizational relationships, uncertainty sources determine information processing needs and coordination mechanisms determine information processing capabilities, while the fit between needs and capabilities determines the relationships’ performance. The latter distinguishes three categories of PM activities: cartography, auditing and navigation.

Findings

Past literature focused on coPM techniques, for example, algorithms for ensuring privacy and PM for cartography. Future research should focus on socio-technical aspects and follow four steps: First, determine uncertainty sources within coPM. Second, design, develop and evaluate coordination mechanisms. Third, investigate how the mechanisms assist with handling uncertainty. Fourth, analyze the impact on coPM performance. In addition, we present 18 challenges (e.g. integrating distributed data) and 9 enablers (e.g. aligning different strategies) for coPM application.

Originality/value

This is the first article to systematically investigate the status quo of coPM research and lay out a socio-technical research agenda building upon the well-established framework for IT-enabled IOC.

Details

Business Process Management Journal, vol. 30 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

Open Access
Article
Publication date: 26 August 2024

Stelvia V. Matos, Martin C. Schleper, Jeremy K. Hall, Chad M. Baum, Sean Low and Benjamin K. Sovacool

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to…

Abstract

Purpose

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

Design/methodology/approach

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Findings

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

Originality/value

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

Details

International Journal of Operations & Production Management, vol. 44 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 28 May 2024

Mercedes Luque-Vílchez, Javier Husillos and Carlos Larrinaga

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour…

Abstract

Purpose

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Design/methodology/approach

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

Findings

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

Research limitations/implications

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Practical implications

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

Social implications

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

Originality/value

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 13 February 2024

Nicola Cobelli and Silvia Blasi

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation…

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Abstract

Purpose

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation dimensions in the healthcare industry adoption studies.

Design/methodology/approach

We followed a mixed-method approach combining bibliometric methods and topic modeling, with 57 papers being deeply analyzed.

Findings

Our results identify three latent topics. The first one is related to the digitalization in healthcare with a specific focus on the COVID-19 pandemic. The second one groups up the word combinations dealing with the research models and their constructs. The third one refers to the healthcare systems/professionals and their resistance to ATI.

Research limitations/implications

The study’s sample selection focused on scientific journals included in the Academic Journal Guide and in the FT Research Rank. However, the paper identifies trends that offer managerial insights for stakeholders in the healthcare industry.

Practical implications

ATI has the potential to revolutionize the health service delivery system and to decentralize services traditionally provided in hospitals or medical centers. All this would contribute to a reduction in waiting lists and the provision of proximity services.

Originality/value

The originality of the paper lies in the combination of two methods: bibliometric analysis and topic modeling. This approach allowed us to understand the ATI evolutions in the healthcare industry.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 24 July 2024

Franz Rumstadt, Dominik K. Kanbach, Josef Arweck, Thomas K. Maran and Stephan Stubner

When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject…

Abstract

Purpose

When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject to a flourishing academic debate. This field offers first profound findings from observational studies. However, the discussion of CEO activism lacks a thorough theoretical grounding, such as a shared concept accounting for the heterogeneity of sociopolitical incidents. Thus, the aim of this paper is to provide an archetypal framework for CEO activism.

Design/methodology/approach

The authors used a multiple case study approach on 145 activism cases stated by CEOs and found seven distinct statement archetypes.

Findings

The study identifies four main structural design elements accounting for the heterogeneity of activism, i.e. the addressed meta-category of the statement, the targeted outcome, the used tonality and the orientation of the CEOs’ positions. Further, the authors found seven distinguishable archetypes of CEO activism statements: “Climate Alerts”, “Economy Visions”, “Political Comments”, “Self-reflections and Social Concerns”, “Tech Designs”, “Unclouded Evaluations” and “Descriptive Explanations”.

Research limitations/implications

This typology classifies the heterogeneity of CEO activism. It will enable the analysis of interrelationships, mechanisms and motivations on a differentiated level and raise the comprehensibility of research-results.

Practical implications

The framework supports executives in understanding the heterogeneity of CEO activism and to analyse personality-fits.

Originality/value

To the authors’ knowledge, this marks the first conceptualisation of activism developed cross-thematically. The work supports further theory-building on CEO activism.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 12 July 2024

Daniela Cortés, Albert Anton Traxler and Dorothea Greiling

While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how…

Abstract

Purpose

While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place.

Design/methodology/approach

A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined.

Findings

Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified.

Originality/value

Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 12 January 2024

Peter Bryant

The purpose of this article is to posit an alternative learning design approach to the technology-led magnification and multiplication of learning and to the linearity of…

Abstract

Purpose

The purpose of this article is to posit an alternative learning design approach to the technology-led magnification and multiplication of learning and to the linearity of curricular design approaches such as a constructive alignment. Learning design ecosystem thinking creates complex and interactive networks of activity that engage the widest span of the community in addressing critical pedagogical challenges. They identify the pinch-points where negative engagements become structured into the student experience and design pathways for students to navigate their way through the uncertainty and transitions of higher education at-scale.

Design/methodology/approach

It is a conceptual paper drawing on a deep and critical engagement of literature, a reflexive approach to the dominant paradigms and informed by practice.

Findings

Learning design ecosystems create spaces within at-scale education for deep learning to occur. They are not easy to design or maintain. They are epistemically and pedagogically complex, especially when deployed within the structures of an institution. As Gough (2013) argues, complexity reduction should not be the sole purpose of designing an educational experience and the transitional journey into and through complexity that students studying in these ecosystems take can engender them with resonant, deeply human and transdisciplinary graduate capabilities that will shape their career journey.

Research limitations/implications

The paper is theoretical in nature (although underpinned by rigorous evaluation of practice). There are limitations in scope in part defined by the amorphous definitions of scale. It is also limited to the contexts of higher education although it is not bound to them.

Originality/value

This paper challenges the dialectic that argues for a complexity reduction in higher education and posits the benefits of complexity, connection and transition in the design and delivery of education at-scale.

Details

Journal of Work-Applied Management, vol. 16 no. 2
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 7 June 2024

Paul Chipangura, Dewald van Niekerk, Fortune Mangara and Annegrace Zembe

This study aimed to address the underexplored domain of organisational vulnerability, with a specific focus on understanding how vulnerability is understood in organisations and…

Abstract

Purpose

This study aimed to address the underexplored domain of organisational vulnerability, with a specific focus on understanding how vulnerability is understood in organisations and the underlying pathways leading to vulnerability.

Design/methodology/approach

This study utilised a narrative literature review methodology, using Google Scholar as the primary source, to analyse the concepts of organisational vulnerability in the context of disaster risk studies. The review focused on relevant documents published between the years 2000 and 2022.

Findings

The analysis highlights the multifaceted nature of organisational vulnerability, which arises from both inherent weaknesses within the organisation and external risks that expose it to potential hazards. The inherent weaknesses are rooted in internal vulnerability pathways such as organisational culture, managerial ignorance, human resources, and communication weaknesses that compromise the organisation’s resilience. The external dimension of vulnerability is found in cascading vulnerability pathways, e.g. critical infrastructure, supply chains, and customer relationships.

Originality/value

As the frequency and severity of disasters continue to increase, organisations of all sizes face heightened vulnerability to unforeseen disruptions and potential destruction. Acknowledging and comprehending organisational vulnerability is a crucial initial step towards enhancing risk management effectiveness, fostering resilience, and promoting sustainable success in an interconnected global environment and an evolving disaster landscape.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

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