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Article
Publication date: 14 August 2017

Fitra Roman Cahaya, Stacey Porter, Greg Tower and Alistair Brown

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs).

Abstract

Purpose

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs).

Design/methodology/approach

Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components of the 2006 Global Reporting Initiative guidelines are used as the disclosure index checklist.

Findings

The results show that approximately 30 percent of Indonesian listed companies provide OHSD. The most disclosed item is health and safety programs. Logistical regression analysis reveals that industry type and international operations significantly influence the propensity to provide OHSD. These findings suggest that coercive isomorphism partially explains OHSD practices in Indonesia.

Research limitations/implications

The main implications of the findings are that Indonesian listed companies generally have poor health and safety information disclosure sets and largely ignore the potential roles of their workers in any health and safety committees.

Originality/value

This paper provides insights into the disclosure practices of occupational health and safety issues, a vital subset of corporate social responsibility disclosure which is still under-researched. The paper also empirically investigates the key determinants of OHSD, an empirical test which is largely ignored in past OHSD-related studies.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 November 1998

Shuhua Liu

As the business environment increases in its scope, dynamics and complexity, the task of grasping its changes becomes increasingly demanding. The increased availability of…

Abstract

As the business environment increases in its scope, dynamics and complexity, the task of grasping its changes becomes increasingly demanding. The increased availability of electronic data threatens to exceed the human capacity to cope with and assimilate them. This research aims to provide a support tool that would be able to contribute to a more systematic, intensive, extensive and faster scanning process than the human process alone. This paper serves to build the foundations of such a support system by giving a detailed examination of both the domain and the technology. It is presented in two parts. The first part analyzes the concept of strategic scanning and presents a comprehensive review of its context. It helps us to understand the complicated, interrelated phenomena and reveals useful observations that are relevant to the construction of the system. A scanning‐based strategic management framework is formulated, which guides the system design. The second part will introduce the fundamentals of software agent approach, examine its relevance in offering the needed support, and describe an agent system that is currently under development.

Details

Industrial Management & Data Systems, vol. 98 no. 7
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 2 March 2012

Fitra Roman Cahaya, Stacey A. Porter, Greg Tower and Alistair Brown

This study aims to advance explanations of the communication level of labor disclosures of Indonesian listed companies.

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Abstract

Purpose

This study aims to advance explanations of the communication level of labor disclosures of Indonesian listed companies.

Design/methodology/approach

Year‐ending 2007 Annual report disclosures of 223 Indonesia Stock Exchange (IDX) listed companies are analyzed. The labor practices and decent work disclosure component of the 2006 Global Reporting Initiative (GRI) guidelines are used as the benchmark disclosure index checklist.

Findings

The results show a low level of voluntary disclosure (17.7 per cent). The highest level of communication is for issues related to skills management and lifelong learning programs for employees. Very few companies disclosed information about health and safety committee and agreements, and salary of men to women. Statistical analysis reveals that government ownership and international operations are positively significant predictors of “labour” communication. Isomorphic institutional theory partially explains the variability of these disclosures. Bigger companies also provide more labor practices and decent work disclosures.

Research limitations/implications

The main implications of the findings are that Indonesian companies are not clearly communicating labor responsibility issues as a key precondition of corporate social responsibility (CSR). They may be obfuscating some information to protect their image and reputation.

Originality/value

This paper provides insights into the disclosure practices of labor issues, a specific social disclosure theme which is rarely examined in prior literature, under the umbrella of institutional theory. The research also includes “goal factor” to be tested as one of the independent variables.

Details

Social Responsibility Journal, vol. 8 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 2 November 2015

Fitra Roman Cahaya, Stacey Porter, Greg Tower and Alistair Brown

– This paper aims to focus on corporate social responsibility and workplace well-being by examining Indonesian Stock Exchange (IDX)-listed companies’ labour disclosures.

Abstract

Purpose

This paper aims to focus on corporate social responsibility and workplace well-being by examining Indonesian Stock Exchange (IDX)-listed companies’ labour disclosures.

Design/methodology/approach

Year-ending 2007 and 2010 annual report disclosures of 31 IDX-listed companies are analysed. The widely acknowledged Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist.

Findings

The results reveal that the overall labour disclosure level increases from 21.84 per cent in 2007 to 30.52 per cent in 2010. The levels of four of the five specific labour disclosures also increase with employment being the exception. The results further show that the Indonesian Government does not influence the increase in the levels of the overall labour disclosure or the four categories showing increased disclosure but, surprisingly, does significantly affect the decrease in the level of the employment category.

Research limitations/implications

It is implied that the government is at best ambiguous given that, on one side, the government regulates all corporate social responsibility (CSR) activities and reporting but appears to coercively pressure companies to hide employment-specific issues.

Practical implications

It is implied that Indonesian companies need to have “strong and influential” independent commissioners on the boards to counter any possible pressures from the government resulting in lower disclosure levels.

Originality/value

This paper provides insights into the “journey” of labour-related CSR disclosure practices in Indonesia and contributes to the literature by testing one specific variant of isomorphic institutional theory, namely, coercive isomorphism.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 26 October 2010

Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine

The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability.

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Abstract

Purpose

The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability.

Design/methodology/approach

Third‐year accounting students from six Malaysian universities participated in a pre‐ and post‐ethics course study. The sample consisted of four universities which provide an ethics course (experiment group) and two universities which do not provide an ethics course (control group). Rest's Defining Issues Test instrument was employed and the p‐score was calculated. Univariate tests were used to compare levels of ethical judgement‐making ability.

Findings

Students who attended an ethics course improved significantly in their ethical judgement‐making ability compared to students who did not attend the course. Male students, non‐Muslim students and students in private universities benefit more from attending an ethics course compared to their female and Muslim students and those students in public universities.

Research limitations/implications

The findings indicate that providing ethics courses reshapes the ethical thinking of future accountants and thus are likely to improve the local ethical climate amongst professionals in the field. Results indicate significant improvements in cognitive moral development, although many students continue to apply conventional (Stage 4) reasoning skills when dealing with issues. The research provides a positive signal to the accounting faculties indicating that their effort in inculcating ethical values is worthwhile and this endeavour has to continue.

Originality/value

This study involves a controlled field study of a unique group of Malaysian accounting students and applies Kohlberg's theory of moral development to demonstrate the effect of an ethics intervention. Particular attention was given to examining conventional (Stage 4) judgment‐making processes and how this appears to be influenced by religious affiliation and university type. This adds value to the ethics literature as there are only a few studies examining the merits of Stage 4 reasoning. Most importantly, it helps to fill a gap in the literature by providing both cross‐sectional and longitudinal data from multiple samples of ethics classes, using both experiment and control groups.

Details

Journal of Financial Reporting and Accounting, vol. 8 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 4 January 2016

Victor Meyer, Lucilaine Pascuci and Diórgenes Falcão Mamédio

The aim of this study was to analyse strategic planning practices in complex systems by investigating the experiences of Brazilian non-profit hospitals. Growing pressures…

Abstract

The aim of this study was to analyse strategic planning practices in complex systems by investigating the experiences of Brazilian non-profit hospitals. Growing pressures have been imposed upon hospitals to improve the quality of their services, to increase access to them by reducing costs and to improve their reliability. In order to respond to these demands, managerial approaches such as strategic planning based on business-sector practices have been adopted by non-profit hospitals. The purpose of this study was to identify the most significant results of the experience with strategic planning in two non-profit hospitals. The study is a qualitative one, and the research was based on the concepts of organizational complexity, strategic planning and managerialism in non-profit hospitals. Data were collected by non-participant observation, from documents and in interviews and were analysed using narrative analysis and document-analysis techniques. Three main factors related to strategic planning in non-profit hospitals were identified: firstly, the unsuitability of strategic planning for hospitals given that they are complex, professional organizations, something that was disregarded by managers; secondly, the significant role played by core operating professionals in strategy making; and thirdly, the representation of strategic planning as fancy management in the eyes of internal and external stakeholders, conferring legitimacy on and generating trust in the hospital. The findings indicate that strategic planning as a traditional managerialist approach applied in a hospital context was dysfunctional and failed to produce a significant contribution to organizational performance.

Details

Towards a Comparative Institutionalism: Forms, Dynamics and Logics Across the Organizational Fields of Health Care and Higher Education
Type: Book
ISBN: 978-1-78560-274-0

Keywords

Article
Publication date: 7 August 2009

Norman T. Sheehan and Nicolai J. Foss

Porter's activity‐based view of the firm is a comprehensive strategic framework which analyzes firm‐level competitive advantage. Although Porter's activity‐based view is…

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Abstract

Purpose

Porter's activity‐based view of the firm is a comprehensive strategic framework which analyzes firm‐level competitive advantage. Although Porter's activity‐based view is widely cited by academics, taught to students, and applied by practitioners, little is known about its intellectual roots. Given that a framework's intellectual antecedents not only determine its current content, but also its future development, this paper aims to examine the intellectual roots of Porter's activity‐based view and the value chain.

Design/methodology/approach

The paper examines Porter's writings in an effort to document his influences while developing the activity‐based view and value chain. Porter's and other scholars' explanations are found to be lacking, so the paper ventures further down paths first suggested by Porter and others.

Findings

Whereas Porter's five forces framework built on the existing industrial organization paradigm, the activity‐based view is not derived from any existing paradigms. While consultants of the 1970s impacted Porter's development of the value chain and the activity‐based view, its deeper roots lay in operations research, particularly activity analysis; and the work of Arch Shaw, who was the first to teach a business policy course at Harvard Business School. Porter's contribution is to bring the diverse threads together into a coherent whole which managers can apply to analyze and improve their competitive positions.

Practical implications

Following Porter, the authors argue that activities are a key link between resource holdings and strategic positions. Therefore, it is only when the activity‐based and resource‐based views are integrated that they provide a comprehensive explanation of firm value creation.

Originality/value

The paper is the first to critically examine the intellectual antecedents of the activity‐based view.

Details

Journal of Strategy and Management, vol. 2 no. 3
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 1 September 2006

Ali Bakir and Vian Bakir

The dominant strategy discourse projects strategy as rational and calculable. However, leading academics conclude that strategy is “elusive” and “complex”. The purpose of…

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Abstract

Purpose

The dominant strategy discourse projects strategy as rational and calculable. However, leading academics conclude that strategy is “elusive” and “complex”. The purpose of this paper is to unravel strategy's elusiveness and unpack its complexity through empirical hermeneutic investigation.

Design/methodology/approach

Strauss' grounded theory is used to investigate leisure and cultural managers' understanding of strategy‐making. Data were collected through multiple interviews with senior managers of a local authority, and the organisation's strategy documents were examined. The grounded theory's transferability to organisations in, and outside, public leisure and culture was provisionally tested.

Findings

It was found that in making strategy, managers engage in purposeful, complex processes, here termed “navigational translation” which have mutually impacting relationships with organisational resources, the environment and managers' character, explaining its complexity and elusiveness. The provisional testing of navigational translation's transferability suggests that it has scope beyond public sector leisure and cultural strategy.

Research limitations/implications

As this research focused on theory generation, a main limitation is its small‐scale testing of navigational translation's transferability. Future research could test transferability with more organisations in leisure, culture and other fields.

Practical implications

This explanation provides a robust understanding of strategy that could improve practice. It empowers managers so that they are no longer subjugated to unrealisable expectations that rationalistic strategy tools will work in a complex world.

Originality/value

Navigational translation offers a richer, practitioner‐oriented understanding of strategy, which utilises leading academic explanations from the various, competing and divergent strategy schools into a pragmatic, multiparadigmatic framework.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 1 no. 3
Type: Research Article
ISSN: 1746-5648

Keywords

Article
Publication date: 1 February 2003

Colin Clarke‐Hill, Huaning Li and Barry Davies

Co‐operation and competition characterise the inter‐firm relationships in strategic alliances. This article proposes a paradox approach to studying co‐operation and…

3086

Abstract

Co‐operation and competition characterise the inter‐firm relationships in strategic alliances. This article proposes a paradox approach to studying co‐operation and competition. It explains the paradox perspective and provides an analytic framework for the paradox of co‐operation and competition. In the light of the paradoxical nature, it advocates a multi‐paradigm approach to co‐operative and competitive strategies, which combines strategic positioning, the resource‐based view and game theory. The article suggests that the multi‐paradigms can not only encompass the contradictions of the paradox from the different perspectives, but also emulate the individual ones and provide a holistic picture. The multi‐paradigm approach therefore establishes a better methodology basis than fragmented orthodox theories in exploring the contradictory, interactive and dynamic nature.

Details

Management Research News, vol. 26 no. 1
Type: Research Article
ISSN: 0140-9174

Keywords

Book part
Publication date: 18 July 2007

Leslie J. Harrington

In a world where companies create multiple brand and product features and use technology to continuously improve the appeal and delivery of their offering, a perception…

Abstract

In a world where companies create multiple brand and product features and use technology to continuously improve the appeal and delivery of their offering, a perception that high tech characteristics are sufficient to attract customers and build loyalty for the company is a common misconception. In reality, the emotional aspects of the customer–brand/product bond are critical and must be factored into strategic decisions. Holbrook and Batra (1987a) suggest that consumers seek emotional value and benefit from brand/product and that these emotional ties may exceed the value derived from technology. While research turns attention to investigate emotions within this brand/product relationship, questions arise regarding possible levers that can be engaged to trigger this emotional relationship. In an effort to understand this complex issue, a review of literature on emotions and strategy, framed, as value management will be discussed and the role that emotions play in the customer–brand/product bond will be addressed. In addition, this discussion moves to understand which design element can possibly meet this challenge. Is it possible that color and its established link to emotions could prove strong enough to be a strategic lever?

Details

Functionality, Intentionality and Morality
Type: Book
ISBN: 978-0-7623-1414-0

1 – 10 of 243