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Book part
Publication date: 10 October 2017

Design of Performance Improvement Factors (PIFs)

Cesar A. Poveda

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A Sustainability Assessment
Type: Book
DOI: https://doi.org/10.1108/978-1-78743-481-320171019
ISBN: 978-1-78743-481-3

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Book part
Publication date: 28 September 2020

A Performance Measurement Approach to Defining and Measuring Research Relevance: Evidence from University Senior Management

Mary A. Malina and Basil P. Tucker

Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways…

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Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways is the relevance of research typically measured? and (3) What alternative ways might be adopted in measuring the relevance of research?

Design/methodology/approach – This exploratory study adopts an inductive approach, informed by data collected from semi-structured interviews with senior research-related university leaders and archival sources in five Australian and eight US universities.

Findings – There is considerable convergence in the conceptualization as well as the operationalization of the notion of relevance between the Australian and US universities participating in this study. The evidence supports a relational rather than currently prevailing transactional approaches in operationalizing the concept of research relevance. This relational approach emphasizes the importance of stakeholders, their needs and expectations, and their engagement in the articulation of measures that demonstrate the relevance of research in both the short and longer terms.

Research limitations/implications – The evidence is primarily based on the views of university senior management drawn from a relatively small number of universities leading to questions about the representativeness and generalizability of the findings. Moreover, the findings have been informed by leaders at the most senior hierarchical levels. Although consistent with the aim of the study, the views of university leaders provide only one view on our research questions.

Originality/value – The authors provide a conceptual view of research relevance from the perspective of one pivotal group – university senior management – that has been largely and surprisingly overlooked in discussions of the relevance of academic research.

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Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1108/S1474-787120200000032005
ISBN: 978-1-83982-913-0

Keywords

  • Academic research
  • research-practice gap
  • rigor-relevance
  • impact
  • engagement
  • relational performance measurement system

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Article
Publication date: 18 November 2020

An analytical study of stakeholders relevance based on their perceived preference in terms of climate strategy proactivity (CSP)

Nikhil Kant

The purpose of this study is to evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of climate…

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Purpose

The purpose of this study is to evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of climate strategy proactivity (CSP) which is an outcome of the importance and influence of the category of the stakeholders of Indian companies. Revolutionized by the liberalization–privatization–globalization, the practices and strategies of the companies in the developing country such as India have been marked by dynamic changes in the several past decades. In these circumstances, it has become imperative to understand the relevance of the stakeholders in terms of CSP displayed by these companies to seek help in developing appropriate strategies in the emerging competitive market.

Design/methodology/approach

This paper used a research design comprising descriptive analytical method using non-probability purposive sampling method to collect data from a sampled 701 respondents representing eleven categories stakeholders, with the help of a cross-sectional, self-administered online survey questionnaire.

Findings

The findings of the study detail the evaluation of the stakeholders relevance based on their perceived preference in terms of CSP attaching significance to the stakeholders’ perception as a useful tool. While the findings hint at the incessant growth of stakeholder awareness urging corporations to analyze effects and adopt appropriate strategies in developing countries, they also evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of CSP which is an outcome of the importance and influence enjoyed by the category of the stakeholders of Indian companies. The findings confirmed the adequate level of awareness of the stakeholders of Indian companies responsible for making them adopt CSP.

Research limitations/implications

This study had the limitations such as collection of information through a self-reported questionnaire which might have the impact of self-bias despite all the preventive and corrective measures, and the risk of creation of a subjective viewpoint due to the assessment of the perceptions of varied stakeholders. Nonetheless, meeting the objective of this study, the study succeeds in providing a stakeholder perspective to the existing body of knowledge with respect to CSP, a stakeholders-centric concept which is in infancy in the context of developing countries and their corporations.

Originality/value

The paper is original as it adds value by providing empirical evidence from the perspective of different stakeholders, including but not limited to managers or shareholders only, like majority of previous studies. By doing so, it successfully attempts to contextualize them indicating the need to unlock huge potentialities and substantial significance for other developing countries.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/CR-10-2020-0122
ISSN: 1059-5422

Keywords

  • Sustainable development
  • Stakeholders
  • Climate strategy proactivity (CSP)
  • Stakeholders perceptions
  • Stakeholders relevance

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Article
Publication date: 13 February 2019

Identity matters: How the relevance of a crisis to organizational and stakeholder identities influences reputation damage

Simone Mariconda, Alessandra Zamparini and Francesco Lurati

The purpose of this paper is to conceptually develop and empirically test a model according to which a crisis leads to a greater reputational damage when it is highly…

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Purpose

The purpose of this paper is to conceptually develop and empirically test a model according to which a crisis leads to a greater reputational damage when it is highly relevant to the firm’s organizational identity or highly relevant to stakeholders’ identity.

Design/methodology/approach

A total of 299 participants based in the USA were recruited online using the Amazon Mechanical Turk platform. The study uses a 2 (relevance of crisis to organizational identity: low vs high) × 2 (relevance of crisis to stakeholders’ identity: low vs high) between-subjects experimental design.

Findings

The results confirm the hypotheses that an organizational crisis leads to greater reputational damage when it is highly relevant to the firm’s organizational identity or when it is highly relevant to stakeholders’ identity. No significant interaction between the two variables was found.

Research limitations/implications

Future research could focus on further elaborating on how the two identity-related variables tested in this paper interact with other variables that have already been studied for moderating the effects of crises on reputation damage.

Practical implications

The paper reaffirms the deep interconnection between identity, stakeholders and reputation. Concretely, the results of the study suggest an informative way of mapping the degree to which risks or issues could potentially damage organizational reputation.

Originality/value

The paper contributes to the literature by providing a more situational understanding of how the same exact crisis can damage the reputation of organizations differently. By doing so, the paper opens several new avenues for future research.

Details

Corporate Communications: An International Journal, vol. 24 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/CCIJ-06-2018-0069
ISSN: 1356-3289

Keywords

  • Stakeholders
  • Crisis management
  • Corporate reputation
  • Organizational identity
  • Stakeholder identity
  • Reputation damage

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Article
Publication date: 3 November 2019

Compliance with materiality in G4-sustainability reports by electric utilities

Johannes Slacik and Dorothea Greiling

Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of…

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Purpose

Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.

Design/methodology/approach

A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.

Findings

The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.

Research limitations/implications

Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.

Originality/value

This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Details

International Journal of Energy Sector Management, vol. 14 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/IJESM-03-2019-0010
ISSN: 1750-6220

Keywords

  • Content analysis
  • Sustainability reporting
  • Materiality
  • Correlation analysis
  • Global reporting initiative (GRI)
  • Electric utilities
  • Logic and conversation theory

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Article
Publication date: 2 September 2019

Assessing the materiality of university G4-sustainability reports

Melanie Lubinger, Judith Frei and Dorothea Greiling

Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The…

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Purpose

Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines.

Design/methodology/approach

Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs.

Findings

Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism.

Research limitations/implications

The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used.

Originality/value

This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/JPBAFM-10-2018-0117
ISSN: 1096-3367

Keywords

  • Materiality
  • University
  • Global reporting initiative
  • Sustainability report
  • Sociological institutionalism
  • Strategic stakeholder theory

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Article
Publication date: 10 October 2016

Brand management research in family firms: A structured review and suggestions for further research

Susanne Beck

The purpose of this paper is to highlight the relevance of conducting brand management research in a family firm context and to identify future research directions by…

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Purpose

The purpose of this paper is to highlight the relevance of conducting brand management research in a family firm context and to identify future research directions by reviewing and structuring the existing literature.

Design/methodology/approach

The potential consequences of being a family firm on internal organizational processes and stakeholders’ external perception are depicted. Afterwards the literature considering brand management research in family firms is reviewed systematically (n=41) and structured by applying the Organizational Viewpoint Framework. Relevant research questions are derived based on the findings and their practical relevance is tested.

Findings

The contributions are threefold. First, depicting the effects of being a family firm on the organization and its stakeholders highlights the relevance of conducting brand management research in family firms. Second, structuring the literature regarding the effects of being a family firm on organizational identity, intended brand image, construed brand image, and reputation helps derive research questions of theoretical and practical relevance that will serve the field as a guide for future research directions. Third, by extending the Organizational Viewpoint Framework originating from brand management research with the element of being a family firm, a further attempt at bridging both research fields is undertaken.

Originality/value

This paper represents an important next step in the development of this research field by highlighting the importance of conducting brand management research in a family firm context and by structuring existent research to depict future research opportunities with theoretical and practical relevance.

Details

Journal of Family Business Management, vol. 6 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/JFBM-02-2016-0002
ISSN: 2043-6238

Keywords

  • Family business
  • Literature review
  • Brand image
  • Reputation
  • Brand identity
  • Brand management
  • Organizational Viewpoint Framework

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Article
Publication date: 9 December 2019

Stakeholders’ relevance in sustainable residential property development

Markson Opeyemi Komolafe, Matthew Oluwole Oyewole and Job Taiwo Gbadegesin

The purpose of this paper is to examine the relative awareness and influence of stakeholders on sustainable residential property development in Lagos, Nigeria. This is…

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Purpose

The purpose of this paper is to examine the relative awareness and influence of stakeholders on sustainable residential property development in Lagos, Nigeria. This is with a view to identifying the key stakeholders pertinent to enhancing sustainable residential property development in the country.

Design/methodology/approach

Data on awareness and influence of stakeholders on decisions to adopt sustainable residential property were elicited from residential property users, building contractors, property investors, estate surveyors and valuers and government regulatory agencies in Lagos residential property sector. The data were collected by using a questionnaire and analysed using mean item score and analysis of variance.

Findings

The result showed that the government regulatory agencies and the building professionals were aware of sustainable buildings, as mean scores measuring their awareness were higher than 2.5 on a scale of 1–5. The level of awareness of users was, however, low (mean score of 2.39). The users and the government regulatory agencies were identified by the stakeholders as being most influential on their decisions to adopt sustainable residential property.

Practical implications

Findings from this study indicate that there is need to promote the users and government regulatory agencies’ activities on sustainable residential property development as the activities of these stakeholders have higher influence on sustainable residential property development decisions in the study area.

Originality/value

This study particularly examines the interrelationships between the activities of stakeholders in sustainable residential property development in Nigeria. This has not been adequately studied in extant literature.

Details

Smart and Sustainable Built Environment, vol. 9 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/SASBE-07-2019-0094
ISSN: 2046-6099

Keywords

  • Sustainability
  • Stakeholders
  • Residential property
  • Energy conservation
  • Environment
  • Sustainable buildings

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Article
Publication date: 24 June 2019

The question of research relevance: a university management perspective

Basil P. Tucker and Lee D. Parker

The purpose of this paper is to empirically investigate the issue of research relevance from the frame of reference of university leaders. Its specific aim is to gain…

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Purpose

The purpose of this paper is to empirically investigate the issue of research relevance from the frame of reference of university leaders. Its specific aim is to gain insights into how “relevance” is conceptualised, and the underlying assumptions upon which such conceptualizations are based.

Design/methodology/approach

Adopting an inductive approach, the study collects and analyses data from semi-structured interviews with 31 senior research-related university leaders, and archival sources in five Australian universities.

Findings

Research relevance is primarily viewed as a means of responding to government and political imperatives, as a pathway to ensuring university legitimacy, and as a means of generating further resources. The authors apply this understanding to develop a framework that adopts a nuanced view of relevance, reflecting what is driving research, and to whom research is principally targeted.

Research limitations/implications

The evidence-base upon which the study is based represents a relatively small number of university leaders of Australian universities. Moreover, restricting the investigation to a few senior hierarchical levels nonetheless offers insights into high level organisational drivers hitherto neglected in the accounting research literature on university strategy, governance and accountability. While not addressing perceptions across the university population, this study focusses on and unpacks the social construction of relevance of this select group as research policy makers.

Originality/value

As one of the few empirically informed investigations exploring the issue of research relevance from the perspective of university leaders, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-01-2018-3325
ISSN: 0951-3574

Keywords

  • Engagement
  • Academic research
  • Impact
  • Research-practice gap
  • Rigor-relevance
  • M00

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Article
Publication date: 8 January 2018

Developing a theory of focal company business sustainability efforts in connection with supply chain stakeholders

Göran Svensson, Carlos Ferro, Nils Hogevold, Carmen Padin and Juan Carlos Sosa Varela

The purpose of this paper is to test the structural properties of a stakeholder research model of focal company business sustainability and the associated consideration of…

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Abstract

Purpose

The purpose of this paper is to test the structural properties of a stakeholder research model of focal company business sustainability and the associated consideration of upstream, downstream, market and societal stakeholders.

Design/methodology/approach

Based on two industrial business samples in Norway and Spain, partial least squares– structural equation modelling (PLS-SEM) was applied to empirically test a research model consisting of five stakeholder constructs.

Findings

The model was tested in Norway and validated in Spain. An analysis of the path coefficients and levels of significance shows that all relationships in the research model were significant and meaningful.

Research limitations/implications

This paper develops a model that explains and predicts company considerations of other stakeholders in the business sustainability efforts within supply chains (both upstream and downstream) and also beyond in the market and society.

Practical implications

The results of this study can guide companies in structuring, planning and implementing business sustainability in their supply chains, the marketplace and the society. It can also provide a foundation for monitoring and follow-up assessment of corporate decision-making.

Originality/value

This study contributes to supply chain management (SCM) and stakeholder theory to establish a framework for business sustainability with respect to company stakeholders in supply chains.

Details

Supply Chain Management: An International Journal, vol. 23 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/SCM-12-2015-0461
ISSN: 1359-8546

Keywords

  • Stakeholders
  • Business sustainability
  • Supply chain management
  • Networks
  • Sustainable supply chains
  • SCM metrics

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