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Article
Publication date: 1 December 2005

Cathy A. Rusinko

To demonstrate how quality management (QM), a widely accepted management paradigm, can be used to advance education for sustainability in the business curriculum.

Abstract

Purpose

To demonstrate how quality management (QM), a widely accepted management paradigm, can be used to advance education for sustainability in the business curriculum.

Design/methodology/approach

The assumptions of QM and environmental sustainability are explored. A class exercise is developed that uses QM tools – and in particular, Deming's 14 management points – to help management students to examine and critique environmentally sustainable practices in organizations.

Findings

QM can be used as a bridge between management theory and environmental sustainability. QM can also be used as a framework for teaching environmental sustainability in management classes. The class exercise helps students to enhance their critical skills as they examine and assess sustainable practices in organizations.

Practical implications

A useful perspective on integrating management theory and environmental sustainability. A very useful class exercise for teaching environmental sustainability in management classes, and helping students to enhance their critical skills. The class exercise benefits students, the larger business community, and society since it illustrates the importance of sustainability to future organizational decision makers.

Originality/value

The paper illustrates how environmental sustainability and management theory can be integrated, and presents an original, company‐based class exercise for teaching environmental sustainability in management classes.

Details

International Journal of Sustainability in Higher Education, vol. 6 no. 4
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 13 April 2015

Sandra Klute-Wenig and Robert Refflinghaus

The purpose of this paper is the further development of an Excel-based integrated management system for the tool and cutlery industry regarding sustainability. The tool’s…

Abstract

Purpose

The purpose of this paper is the further development of an Excel-based integrated management system for the tool and cutlery industry regarding sustainability. The tool’s actual status allows integrating and implementing requirements considering work safety, environmental and quality management and a self-assessment for checking the level of requirements’ fulfilment. However, the topic of sustainability and requirements and risks going along with it are of great importance for the mostly small and medium companies of this industry. Therefore, the Excel-tool is being enhanced by integrating the requirements of risk, energy and sustainability management. The paper presents the advanced Excel-tool.

Design/methodology/approach

The base for advancing the Excel-tool has been analysing the status quo of sustainability management in the companies. Moreover, a matrix for comparing the requirements has been enlarged regarding the standards for sustainability, risk and energy management and builds the base for further developing of the Excel-tool.

Findings

This analysis has shown the need for action, regarding the topic of sustainability. Hence, the Excel-tool has been enlarged regarding the assessment of fulfilling the requirements of different management systems. It allows small- and medium-sized enterprises a detection of need for action to comply with the requirements of different management systems with minimal afford. By this, an easily evaluation and improvement of the companies’ management systems is enabled.

Originality/value

The tool enables companies to easily evaluate the state of their integrated management system by themselves and assists when implementing additional management systems.

Details

The TQM Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 28 May 2021

Loai Ali Zeenalabden Ali Alsaid

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the…

Abstract

Purpose

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.

Design/methodology/approach

This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.

Findings

Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.

Research limitations/implications

This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.

Practical implications

City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.

Social implications

Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.

Originality/value

This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 15 June 2020

Mark Starik and Patricia Kanashiro

This chapter forwards a justification, an explanation, and numerous examples related to an emerging integrated sustainability management theory and its connections to…

Abstract

This chapter forwards a justification, an explanation, and numerous examples related to an emerging integrated sustainability management theory and its connections to other management theories and key-related concepts including systems and immersion. An integrated approach to sustainability solutions presents several implications for educators, researchers, practitioners, and policymakers, including the need to consider urgent and immediate responses that address sustainability crises at multiple levels and in multiple systems. This chapter is intended to promote reflection, dialogue, and a collective call to action to secure a sustainable world for present and future generations.

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Book part
Publication date: 10 December 2013

Stefan Schaltegger and Dimitar Zvezdov

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by…

Abstract

Purpose

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Methodology

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

Findings

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Practical implications

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

Value of chapter

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

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Book part
Publication date: 25 October 2017

Ron Sanchez, Jeremy Galbreath and Gavin Nicholson

In this paper we develop a model for researching the influence that a board of directors can have on improving an organization’s sustainability performance. Our model…

Abstract

In this paper we develop a model for researching the influence that a board of directors can have on improving an organization’s sustainability performance. Our model explores sources of cognitive flexibility of boards needed to recognize and respond to the need for improved sustainability performance. We first define concepts of sustainability, sustainability competence, and sustainability performance. We then analyze two forms of board capital (a board’s human capital and its social capital) and three aspects of a board’s information processing (its patterns of information search, discussion and debate, and information absorption) that we suggest affect a board’s cognitive flexibility and thereby influence whether a board decides to adopt sustainability performance goals. Our model also suggests that an organization’s strategic flexibility – as represented by its current endowments of resource flexibilities and coordination flexibilities – will moderate the relationship between a board’s decision to adopt sustainability performance goals and an organization’s subsequent achievement of those goals. We also suggest that our model is generally relevant to any research seeking to predict the influence of boards on strategic change in many forms, not just to research focused on sustainability issues.

Details

Mid-Range Management Theory: Competence Perspectives on Modularity and Dynamic Capabilities
Type: Book
ISBN: 978-1-78714-404-0

Keywords

Content available
Article
Publication date: 31 July 2020

Charles H. Cho, Anna Kim, Michelle Rodrigue and Thomas Schneider

The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability

Abstract

Purpose

The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability accounting and management academic community in North America. The second is to provide readers with an overview of the papers in this special issue.

Design/methodology/approach

To meet the first objective, we specifically sought out those who self-identify as sustainability accounting and management academics, based in North American universities and who actively engage in the sustainability academic community in North America. Using an anonymous online survey, this group was asked to respond to various questions about their academic life, research and teaching activities.

Findings

Survey respondents report that they choose to focus on sustainability accounting and management because they want to make a difference (change the world). To that end, the respondents identify carbon emissions and climate change, social issues such as inequalities, as well as grand challenges and sustainable development goals, as important research topics to pursue in the future. While passionate about their research topics, respondents generally note that research outlets that will serve to significantly move their careers forward are difficult to find. A relatively small number of respondents teach sustainability accounting or management, however, most courses taught are dedicated to the topic and teaching sustainability was identified as amongst the most enjoyable aspects of their academic lives.

Practical implications

With study respondents feeling closed out of a number of mainstream journals, career paths at North American institutions could appear somewhat limited for those choosing sustainability accounting and management research as a focus, interest and even passion. This is perhaps even more profound on the teaching side where from a practical perspective, we need to be teaching accountants and managers the significance of sustainability in and for the profession, yes – but even more so for society broadly.

Social implications

As we move into the digital age, it is important that professionals bend their minds to sustainability as much as they do to keep up with the “pace of change” on other fronts. A potential risk is that “high-tech” subsumes equally important social aspects that need to be embedded in the process of generating accounting and management professionals.

Originality/value

To the best of our knowledge, this is the first time a survey on the work experiences of a sample of scholars teaching and doing research in the area of sustainability accounting and management has been presented for publication. It is meant to provide some descriptive insights into what drives some active participants in this group of academics and reflect on where the future might lead as sustainability becomes an urgent necessity rather than a choice. These descriptive insights and reflections provide a starting point for future inquiries.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 6
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 24 March 2020

Ayotunde Adesanya, Biao Yang, Farok Wanes Bin Iqdara and Ying Yang

The purpose of this study is to explore how tobacco manufacturing companies can improve their sustainability performance via effective supplier relationship management (SRM).

Abstract

Purpose

The purpose of this study is to explore how tobacco manufacturing companies can improve their sustainability performance via effective supplier relationship management (SRM).

Design/methodology/approach

This study has adopted a single case study of an international tobacco company. The primary data involved semi-structured interviews with participants from the case company who are familiar with sustainable SRM in the tobacco industry and are engaging in various techniques to improve sustainability performance.

Findings

The drivers for sustainable SRM commonly identified in literature are observable within the case company. There is also clear evidence of integrating sustainability in its SRM processes. However, the perception of sustainability as a requirement to meet stringent regulations limits its scope and drive in pursuing sustainable SRM. It has also limited supplier sustainability evaluation and performance metrics. Furthermore, the findings of this paper reinforce the importance of a procurement team’s ability to work with other functional teams in implementing sustainable SRM. The findings also contribute to the emerging literature on the impact of sustainability on supplier segmentation and multi-tier supplier management.

Research limitations/implications

This study provides insight into the varying SRM methods used in the tobacco industry to ensure compliance and improve sustainability performance. However, further research is required to explore the generalisability of the findings of this study derived from a single case study.

Originality/value

The tobacco industry is an under-researched industry, particularly in terms of sustainable operations and supply chain management practices. The findings of this study seem to be relevant to those comparable industries with stringent regulations as well.

Details

Supply Chain Management: An International Journal, vol. 25 no. 4
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 13 January 2020

Amin Khalifeh, Peter Farrell and Malek Al-edenat

The purpose of this paper is to answer the research question: “does the incorporation of sustainability as a new school of thought in project management support project…

Abstract

Purpose

The purpose of this paper is to answer the research question: “does the incorporation of sustainability as a new school of thought in project management support project success?” The authors carried out a systematic literature review (SLR) on relevant empirical studies before 2018 to answer this question.

Design/methodology/approach

The authors carried out an SLR by selecting, extracting, analysing and critically appraising relevant literature that met pre-specified criteria by using transparent, well-organised and replicable steps. The main sources are publications in peer-reviewed journals regardless of their impact factor because the topic of incorporating sustainability in project management practices is restrained by a lack of research.

Findings

Based on the analysis, it seems that incorporating sustainability into project management may support project success. However, more evidence is required to support this finding as there are too few relevant empirical studies in the literature.

Research limitations/implications

Therefore, considering sustainability as a new school of thought in project management is premature, and there are recommendations for further research at the end of this study. There are several limitations to the studies chosen, which may have significantly affected results, and thus may affect outcomes in this study.

Originality/value

Project success needs to be the main endeavour when incorporating sustainability into project management, and it should be a key criterion when considering sustainability as a new school of thought in managing projects. The most challenging elements of project success that need to be addressed are cost and time. This study contributes to a better understanding of the impact of PSM on project success. It facilitates decision making in considering sustainability as a new school of thought in project management. Furthermore, it defines a need for more research work in this potential paradigm shift in managing projects.

Details

Journal of Management Development, vol. 39 no. 4
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 4 June 2020

Adi Susilo

The purpose of this study at the level of sustainability of oxbow lake was intended to determine the status of sustainability, leverage attributes and driving factors in…

Abstract

Purpose

The purpose of this study at the level of sustainability of oxbow lake was intended to determine the status of sustainability, leverage attributes and driving factors in the management of oxbow lake in Buluh Cina village in Kampar, Riau, Indonesia.

Design/methodology/approach

The types of data collected include primary data and secondary data. Data was collected using survey methods, library research, laboratory analysis and interviews. The analytical method used this study is multidimensional scaling (MDS) analysis and prospect analysis. Sustainability analysis is done using the MDS analysis approach with the help of RapOxbow software and compared to Monte Carlo analysis results.

Findings

The current sustainability status of the management of Lake Baru ecosystem according to a number of dimensions is considered sustainable with a sustainability index value of 50.95. Meanwhile, the analysis results of each dimension shows that the sustainability index for the ecological dimension is 42.56 and the sustainability index for the economic dimension is 47.44, which means that the index is less sustainable.

Originality/value

The approach of this research is MDS analysis and prospect analysis and research locations in Buluh Cina village in Kampar, Indonesia which have never been studied before. This is one of few studies that investigates comprehensively the analysis of management sustainability, especially in the dimensions of ecology, economics and socio-culture, especially in Indonesia.

Details

Journal of Science and Technology Policy Management, vol. 11 no. 4
Type: Research Article
ISSN: 2053-4620

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