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Open Access
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: 26 March 2024

Guilherme de Araujo Grigoli, Maurilio Ferreira Da Silva Júnior and Diego Pereira Pedra

This study aims to identify the main challenges to achieving humanitarian logistics in the context of United Nations peace missions in sub-Saharan Africa and to present…

Abstract

Purpose

This study aims to identify the main challenges to achieving humanitarian logistics in the context of United Nations peace missions in sub-Saharan Africa and to present suggestions for overcoming the logistical gaps encountered.

Design/methodology/approach

The methodological approach of the work focuses on the comparative case study of the United Nations Mission in South Sudan, the United Nations Multidimensional Integrated Stabilisation Mission in the Central African Republic and The United Nations Organisation Stabilisation Mission in the Democratic Republic of Congo from 2014 to 2021. The approach combined a systematic literature review with the authors’ empirical experience as participant observers in each mission, combining theory and practice.

Findings

As a result, six common challenges were identified for carrying out humanitarian logistics in the three peace missions. Each challenge revealed a logistical gap for which an appropriate solution was suggested based on the best practices found in the case study of each mission.

Research limitations/implications

This paper presents limitations when addressing the logistical analysis based on only three countries under the UN mission as a case study, as well as conceiving that certain flaws in the system, in the observed period, are already in the process of correction with the adoption of the 2016–2021 strategy by the UN Global Logistic Cluster. The authors suggest that further studies can be carried out by expanding the number of cases or using countries where other bodies (AU, NATO or EU) work.

Originality/value

To the best of the authors’ knowledge, this study is the first comparative case study of humanitarian logistics on the three principal missions of the UN conducted by academics and practitioners.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

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

Keywords

Open Access
Article
Publication date: 30 January 2024

Christina Anderl and Guglielmo Maria Caporale

The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.

Abstract

Purpose

The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.

Design/methodology/approach

This paper assesses time variation in monetary policy rules by applying a time-varying parameter generalised methods of moments (TVP-GMM) framework.

Findings

Using monthly data until December 2022 for five inflation targeting countries (the UK, Canada, Australia, New Zealand, Sweden) and five countries with alternative monetary regimes (the US, Japan, Denmark, the Euro Area, Switzerland), we find that monetary policy has become more averse to inflation and more responsive to the output gap in both sets of countries over time. In particular, there has been a clear shift in inflation targeting countries towards a more hawkish stance on inflation since the adoption of this regime and a greater response to both inflation and the output gap in most countries after the global financial crisis, which indicates a stronger reliance on monetary rules to stabilise the economy in recent years. It also appears that inflation targeting countries pay greater attention to the exchange rate pass-through channel when setting interest rates. Finally, monetary surprises do not seem to be an important determinant of the evolution over time of the Taylor rule parameters, which suggests a high degree of monetary policy transparency in the countries under examination.

Originality/value

It provides new evidence on changes over time in monetary policy rules.

Details

Journal of Economic Studies, vol. 51 no. 9
Type: Research Article
ISSN: 0144-3585

Keywords

Open Access
Article
Publication date: 16 November 2023

Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Abstract

Purpose

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Design/methodology/approach

The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.

Findings

This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.

Originality/value

This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 20 March 2023

Tiina Henttu-Aho, Janne T. Järvinen and Erkki M. Lassila

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to…

Abstract

Purpose

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts is seen as important.

Design/methodology/approach

This study follows an actor-network theory (ANT) approach and maps the key points of translation in the rolling forecasting process by inspecting the roles of mediators. This qualitative case study is based on interviews with controllers and managers involved in the forecasting process in a single manufacturing company.

Findings

The paper identified two episodes of translation in the forecasting process, in which the forecast partially stabilized to create room for managerial discussion and debate. The abilities of controllers to infiltrate various functional groups and calculative practices appeared to be one way to control the accuracy of forecasting, although this was built on a façade of neutrality.

Originality/value

Prior literature identifies the aims of interactive planning processes as being to improve the quality of planning. The authors apply ANT to better understand the nature of mediators in constructing an entity called a “realistic rolling forecast”.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 19 March 2024

Feng Chen, Zhongjin Wang, Dong Zhang and Shuai Zeng

Explore the development trend of chemically-improved soil in railway engineering.

Abstract

Purpose

Explore the development trend of chemically-improved soil in railway engineering.

Design/methodology/approach

In this paper, the technical standards home and abroad were analyzed. Laboratory test, field test and monitoring were carried out.

Findings

The performance design system of the chemically-improved soil should be established.

Originality/value

On the basis of the performance design, the test methods and standards for various properties of chemically-improved soil should be established to evaluate the improvement effect and control the engineering quality.

Details

Railway Sciences, vol. 3 no. 2
Type: Research Article
ISSN: 2755-0907

Keywords

Open Access
Article
Publication date: 14 February 2024

Chao Lu and Xiaohai Xin

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address…

Abstract

Purpose

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

Design/methodology/approach

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

Findings

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

Research limitations/implications

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

Originality/value

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2071-1395

Keywords

Content available
Article
Publication date: 31 January 2023

Fabio Parisi, Valentino Sangiorgio, Nicola Parisi, Agostino M. Mangini, Maria Pia Fanti and Jose M. Adam

Most of the 3D printing machines do not comply with the requirements of on-site, large-scale multi-story building construction. This paper aims to propose the conceptualization of…

Abstract

Purpose

Most of the 3D printing machines do not comply with the requirements of on-site, large-scale multi-story building construction. This paper aims to propose the conceptualization of a tower crane (TC)-based 3D printing controlled by artificial intelligence (AI) as the first step towards a large 3D printing development for multi-story buildings. It also aims to overcome the most important limitation of additive manufacturing in the construction industry (the build volume) by exploiting the most important machine used in the field: TCs. It assesses the technology feasibility by investigating the accuracy reached in the printing process.

Design/methodology/approach

The research is composed of three main steps: firstly, the TC-based 3D printing concept is defined by proposing an aero-pendulum extruder stabilized by propellers to control the trajectory during the extrusion process; secondly, an AI-based system is defined to control both the crane and the extruder toolpath by exploiting deep reinforcement learning (DRL) control approach; thirdly the proposed framework is validated by simulating the dynamical system and analysing its performance.

Findings

The TC-based 3D printer can be effectively used for additive manufacturing in the construction industry. Both the TC and its extruder can be properly controlled by an AI-based control system. The paper shows the effectiveness of the aero-pendulum extruder controlled by AI demonstrated by simulations and validation. The AI-based control system allows for reaching an acceptable tolerance with respect to the ideal trajectory compared with the system tolerance without stabilization.

Originality/value

In related literature, scientific investigations concerning the use of crane systems for 3D printing and AI-based systems for control are completely missing. To the best of the authors’ knowledge, the proposed research demonstrates for the first time the effectiveness of this technology conceptualized and controlled with an intelligent DRL agent.

Practical implications

The results provide the first step towards the development of a new additive manufacturing system for multi-storey constructions exploiting the TC-based 3D printing. The demonstration of the conceptualization feasibility and the control system opens up new possibilities to activate experimental research for companies and research centres.

Details

Construction Innovation , vol. 24 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

Content available

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

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