Search results

1 – 6 of 6
Article
Publication date: 22 July 2021

Kevin Baird, Sophia Xia Su and Amy Tung

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental…

Abstract

Purpose

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial).

Design/methodology/approach

Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out.

Findings

In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified.

Originality/value

This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial performance.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 9 April 2021

Sophia Xia Su, Kevin Baird and Nuraddeen Nuhu

This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial…

Abstract

Purpose

This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial measures and managerial performance.

Design/methodology/approach

Data was collected using an online survey questionnaire, with 220 responses received from middle and lower-level managers in Australian manufacturing organisations. Covariance-based structural equation modelling using software AMOS 25 was applied to analyse the data. Specifically, Anderson and Gerbing’s (1988) two-step approach was followed with confirmatory factor analyses first conducted to ensure that the measurement model was valid and reliable before running the structural model.

Findings

The findings reveal that the influence of managers’ controllability of performance measures on managerial performance is enacted through their perceptions of fairness. Specifically, the impact of controllability of financial (non-financial) measures on managerial performance is enacted through managers’ perceptions of distributive (interpersonal) fairness.

Originality/value

The empirical findings contribute to the literature investigating the empirical consequences of managers’ controllability of performance measures on performance evaluation processes, with the results revealing that the controllability of both financial and non-financial performance measures is positively associated with managerial performance via managers’ perceptions of different dimensions of fairness. Such results suggest that organisations, most of which do not prioritise the use of controllable performance measures in the design of their performance evaluation systems, need to reconsider the importance of the controllability of both financial and non-financial measures in the performance evaluation processes.

Article
Publication date: 14 June 2021

Kevin Baird, Sophia Xia Su and Nuraddeen Nuhu

This study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs…

Abstract

Purpose

This study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.

Design/methodology/approach

Data were collected using an online survey distributed to 656 Australian middle and lower level managers.

Findings

The findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.

Originality/value

The study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.

Article
Publication date: 10 August 2020

Efrosini Siougle and Sophia Dimelis

This is a longitudinal study exploring the effect of ISO 9000 certification on firm's financial performance in the pre-crisis period and the 2008 financial crisis period.

Abstract

Purpose

This is a longitudinal study exploring the effect of ISO 9000 certification on firm's financial performance in the pre-crisis period and the 2008 financial crisis period.

Design/methodology/approach

The empirical analysis is based on a 22-year dataset with balance sheet data from 136 Greek listed firms covering the period 1992–2013. A matching technique is applied to properly estimate potential differences in the impact of ISO 9000 on firm's financial performance between the groups of certified and matched non-certified (control) firms in the entire period but, most importantly, in pre-crisis vs crisis periods, using the difference-in-differences econometric approach.

Findings

The findings indicate that certified firms exhibit significantly higher financial performance relative to the matched non-certified group in both the pre-crisis and crisis periods, which tends to persist for several years post-certification. The financial crisis has a negative and statistically significant effect on firm performance in both the certified and matched non-certified groups, which nevertheless did not differ significantly between them. Controlling for sectoral and technological differences did not harm the higher performance of certified firms relative to the matched control peers. The results remain in the same direction when the authors test the ISO 9000 effect in the sub-group of certified firms that obtained the certification at the firm-level.

Originality/value

The study is original in its sample design and hypothesis testing. The matched sample created from a sufficiently long and continuous time dataset enabled the authors to properly estimate firm performance differences of ISO 9000 between pre-crisis and crisis periods. Of additional value is the testing of sectoral/technological differences and the distinction between firm-level and plant-level certification.

Details

International Journal of Quality & Reliability Management, vol. 38 no. 3
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 10 May 2024

Büşra Topdağı Yazıcı, Nuran Irapoğlu and Hande Nur Güleçoğlu

This study aims to explore the impact of architecture on digital communication mediums, focusing on how social media shapes the public perception and discussion of architectural…

Abstract

Purpose

This study aims to explore the impact of architecture on digital communication mediums, focusing on how social media shapes the public perception and discussion of architectural spaces. It specifically examines the case of the Basilica Cistern/Istanbul, analysing social media interactions post-restoration.

Design/methodology/approach

Using newspaper archive scanning and survey technique, this study observed public content on Instagram focusing on the post-restoration period of the Basilica Cistern. 406 (283 valid) people who visited the Cistern and shared their experiences on Instagram between August 2022 and January 2023 participated in a survey. The analysis utilized Python for advanced correlation studies, enabling an in-depth exploration of the interplay between architectural features and social media sharing behaviours.

Findings

The analysis revealed that historical significance, lighting elements, role as a photographic backdrop significantly influenced sharing behaviours. Correlations were found between specific spatial features of the cistern and various sharing motivations, such as communication with people, personal gain, and popularity. The study highlights a diverse spectrum of motivations among users, emphasizing the relationship between these motivations and spatial features.

Research limitations/implications

This study underscores the necessity for further inquiry into the intricate dynamics among digital communication, architectural spaces, and user motivations. Limitations include potential challenges in gathering data from social media due to concerns of cyber fraud and the misuse of hashtags.

Originality/value

This research offers novel insights into the interplay between digital communication and architecture. It underscores the potential of digital platforms as valuable data sources for architectural theorizing and practice, particularly in understanding how restorations and architectural changes are perceived and discussed in the digital space.

Details

Open House International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 10 June 2024

Emna Mnif, Anis Jarboui and Khaireddine Mouakhar

Sustainable development hinges on a crucial shift to renewable energy, which is essential in the fight against global warming and climate change. This study explores the…

Abstract

Purpose

Sustainable development hinges on a crucial shift to renewable energy, which is essential in the fight against global warming and climate change. This study explores the relationships between artificial intelligence (AI), fuel, green stocks, geopolitical risk, and Ethereum energy consumption (ETH) in an era of rapid technological advancement and growing environmental concerns.

Design/methodology/approach

This research stands at the forefront of interdisciplinary research and forges a path toward a comprehensive understanding of the intricate dynamics governing green sustainability investments. These objectives have been fulfilled by implementing the innovative quantile time-frequency connectedness approach in conjunction with geopolitical and climate considerations.

Findings

Our findings highlight coal market dominance and Ethereum energy consumption as critical short- and long-term market volatility sources. Additionally, geopolitical risks and Ethereum energy consumption significantly contribute to volatility. Long-term factors are the primary drivers of directional volatility spillover, impacting green stocks and energy assets over extended periods. Additionally, SHapley Additive exPlanations (SHAP) findings corroborate the quantile time-frequency connectedness outcomes.

Research limitations/implications

This study highlights the critical importance of transitioning to sustainable energy sources and embracing digital finance in fostering green sustainability investments, illuminating their roles in shaping market dynamics, influencing geopolitics and ensuring the long-term sustainability required to combat climate change effectively.

Practical implications

The study offers practical sustainability implications by informing green investment choices, strengthening risk management strategies, encouraging interdisciplinary cooperation and fostering digital finance innovations to promote sustainable practices.

Originality/value

The implementation of the quantile time-frequency connectedness approach, in line with considering geopolitical and climate factors, marks the originality of this paper. This approach allows for a dynamic analysis of connectedness across different distribution quantiles, providing a deeper understanding of variable interactions under varying market conditions.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

1 – 6 of 6