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Article

Mieneke Koster, Bart Vos and Wendy van der Valk

The purpose of this paper is to identify drivers and barriers for adopting Social Accountability 8000 (SA8000), a leading global social management standard.

Abstract

Purpose

The purpose of this paper is to identify drivers and barriers for adopting Social Accountability 8000 (SA8000), a leading global social management standard.

Design/methodology/approach

The approach involves combining insights from Institutional Theory with a focus on economic performance to study SA8000 adoption by suppliers operating in a developing economy (i.e. India). Data collection involves interviews with adopters and non-adopters, social standard experts and auditors, and archival data on local working conditions.

Findings

This study confirms that customer requests are the major reason for adopting SA8000 in order to avoid loss of business. It is noteworthy, however, that those customer requests to adopt SA8000 are often symbolic in nature, which, in combination with the lack of a positive business case, hinders effective implementation.

Practical implications

The findings imply that symbolic customer requests for SA8000 adoption induce symbolic implementation by suppliers, a “supply chain effect” in the symbolic approach. Substantive requests in contrast lead to more substantive implementation and require customer investment in the form of active support and an interest in the standard’s implementation, context and effects.

Originality/value

This study is original in that it addresses social sustainability from a supplier’s perspective, using the lens of Institutional Theory. The value lies in demonstrating the “supply chain effects” that arise from the “quality” of customer requests: a purely symbolic approach by customers leading to symbolic implementation vs the merits of substantive customer requests which stimulate substantive implementation.

Details

International Journal of Physical Distribution & Logistics Management, vol. 49 no. 5
Type: Research Article
ISSN: 0960-0035

Keywords

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Article

Qing Yang, Ling He, Xingxing Liu and Mengying Cheng

This study aims to analyze reform path for waste management policy implementation. With reference to the Bayesian theory, this study provides a dynamic policy conversion…

Abstract

Purpose

This study aims to analyze reform path for waste management policy implementation. With reference to the Bayesian theory, this study provides a dynamic policy conversion method through various context settings. Furthermore, this study attempts to present an empirical research paradigm.

Design/methodology/approach

Matland’s “ambiguity-conflict model” is applied to explain the problems and reform paths of China’s waste management policy implementation. Integrating structure discovery and bibliometrics into qualitative analysis, this study used search data from literature search engine with specific themes to achieve structure learning of Bayesian network with key factors refined in waste management policy.

Findings

The results show that China’s waste management policy implementation belongs to symbolic implementation with high ambiguity and high conflict. Four basic conversion paths for the waste management policy are proposed, which are classified by length and stability. Then, it is possible to locate the factors, paths and types of policy implementation through involvement analysis with features of each path and each district of policy implementation. Public education holds direct but unstable impact on waste management. Economic incentives hold continuous but gradually diminishing impact. Perceived policy effectiveness plays the crucial role like a central bridge. Resident conditions have a positive impact, which could be enhanced through economic development of China. The impact of subjective norm on waste management is not significant. But subjective norm has the potential breakthrough for solving stagnation of waste classification policy. However, the impacts from each factor may change along with economy growth and technology innovation.

Originality/value

This study uses the “ambiguity-conflict model” to position China’s waste classification policy and suggests that structure discovery methods help understand feasible reform paths for reform policy. The integration of theoretical analysis and quantitative simulation can achieve a comprehensive analysis of problems and solutions in waste management policy implementation of China. Promotion and education, economic incentives, perceived value, behavior control, subjective norm, perceived policy effectiveness, informal waste recycling system and residential conditions are explored as key factors for waste classification policy implementation as a representative in waste management policy. The role of each key factor and features of each conversion paths are integrated to position reform paths in the ambiguity-conflict model. This work helps to explain the stagnation of waste management policy implementation from the perspective of dynamic structure evolution, and some specific suggestions to get out of stagnation are proposed.

Details

International Journal of Conflict Management, vol. 29 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

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Article

Latifa Hamisi Mbelwa, Pawan Adhikari and Khandakar Shahadat

The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.

Abstract

Purpose

The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.

Design/methodology/approach

The paper relies on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw on quantitative techniques and the explanatory and cross-sectional survey research strategies and methods for data analysis.

Findings

Our findings suggest that the coercive pressures from donors and auditors along with the normative pressures surfaced by the training of employees generate a significant impact on designing the effective administrative model of accrual accounting. In a lesser extent, pressures from the National Board of Accountants and Auditors and cultural factors are positively correlated to the implementation of accrual accounting in the Tanzanian context. Of the factors the authors examined, the management changes are proved to be least effective. Unawareness of the key stakeholders has caused weak political and regulatory commitments. Accrual accounting implementation is further exacerbated by inadequate technical and personnel competence. Ultimately, the implementation of the accrual accounting has increased significant managerial accountability though a major segment of such behaviour is unexplained by the factors the authors employed in the study.

Practical implications

The effective implementation of accrual accounting relies on improvements in cultural and human-related issues. What is important to understand is that accrual accounting is more of a management reform incorporating changes in broader aspects of institutional and accountability mechanisms, rather than just an adoption of particular accounting technologies. Without such broader changes, accrual accounting reforms can be detrimental providing the technocrats and government officials with a space for manipulating financial information, Tanzania serving as an example.

Originality/value

The study highlights the case of an emerging economy in which accrual accounting is actually in effect and has impacted on managerial accountability, but is struggling to engender intended results and outcomes at organisational level.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

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Article

Yvon Dufour and Peter Steane

The purpose of this paper is to show that knowledge management (KM) practitioners usually describe implementation in ideal and positive terms, such as making KM strategy

Abstract

Purpose

The purpose of this paper is to show that knowledge management (KM) practitioners usually describe implementation in ideal and positive terms, such as making KM strategy happen, putting ideas into practice or turning embryonic KM strategies into reality. Research has been mainly confined to failures or mistakes in implementation.

Design/methodology/approach

This conceptual paper seeks to coalesce some of the scholarly contributions about implementation success and failure, by providing an overview and critical analysis of configurational theory as an alternative approach in research and thinking about KM implementation issues.

Findings

This paper reviews the dominant approaches to KM implementation. It looks at the past academic and business practice literature on KM and calls for a radical change in the way of thinking and studying KM implementation, which incorporates configuration and contextual theories.

Originality/value

This paper provides an understanding of implementation from a holistic perspective, which allows divergent paradigms and perspectives to co‐exist, yet when able to recognise both strengths and limitations of each, it ultimately contributes to a more robust and coherent final analysis of KM implementation.

Details

Journal of Knowledge Management, vol. 11 no. 6
Type: Research Article
ISSN: 1367-3270

Keywords

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Article

A.K. Siti-Nabiha, Sangita Jeyaram and Dayana Jalaludin

This paper investigates how an externally imposed programme with the objective of improving the income of the poor is measured and managed by a public agency in Malaysia.

Abstract

Purpose

This paper investigates how an externally imposed programme with the objective of improving the income of the poor is measured and managed by a public agency in Malaysia.

Design/methodology/approach

A qualitative case study approach is used in this research. The data were collected over a three-year period with interviews conducted with key officers at various levels ranging from the Ministry to the agency responsible for implementing the programme.

Findings

The introduction of the programme into the organisation's activity was loosely coupled, reflected by the way in which the programme was being implemented. There was some inter-dependency between the three hierarchical levels in terms of their performance measures and targets, responsibilities and reporting. There were no significant changes to the organisation's practices and weak linkages between the programme's objective, the formulation of indicators and the way the information was used in performance assessment. The lack of integration of the programme resulted in high importance being attached to measurement and reporting, rather than focusing on the achievement of the programme objective.

Originality/value

This paper contributes to understanding the performance management issue regarding the vertical and horizontal coupling of a system in relation to an externally derived programme.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

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Article

Bruno S. Silvestre, Fernando Luiz E. Viana and Marcelo de Sousa Monteiro

A growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent…

Abstract

Purpose

A growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent sustainability standards have also grown and occur regularly. This paper strives to elaborate theory on the intersection of institutional theory, business corruption and the sustainability standards literature by investigating factors that influence the emergence of supply chain corruption practices.

Design/methodology/approach

Based on secondary data, four in-depth case studies of supply chain corruption practices are investigated through the use of adaptive theory and the method of constant comparisons to elaborate theory on this important phenomenon.

Findings

The paper suggests that although sustainability standards can improve supply chain sustainability performance, if they are adopted only symbolically and not substantively, unanticipated outcomes such as supply chain corruption may occur. The study proposes a typology of supply chain corruption practices, further explores the symbolic adoption of sustainability standards in supply chains and proposes the novel construct of “social isomorphism for corruption.” Since focal companies play central roles in leading supply chain corruption practices, we reason that they can also play a pivotal role in preventing supply chain corruption practices by promoting the substantive adoption of sustainability standards across their supply chains.

Originality/value

This paper elaborates theory on the challenging phenomenon of corruption in supply chains by linking the supply chain management literature to the corruption and the sustainability discourses and offers important insights to aid our understanding on the topic. It generates six propositions and four contributions to the sustainable supply chain management theory, practice and policy.

Details

International Journal of Operations & Production Management, vol. 40 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Content available
Article

Guido Orzes, Fu Jia, Marco Sartor and Guido Nassimbeni

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical…

Abstract

Purpose

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.

Design/methodology/approach

The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.

Findings

The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).

Originality/value

This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.

Details

International Journal of Operations & Production Management, vol. 37 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

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Article

Kapil Patil

Increasing the share of small and medium enterprises (SMEs) in public procurement through targeted support policies is often fraught with organisational and institutional…

Abstract

Purpose

Increasing the share of small and medium enterprises (SMEs) in public procurement through targeted support policies is often fraught with organisational and institutional challenges as can be seen from the experiences of many developed countries. This has profound implications for emulating such policies in developing countries where administrative capacities may be low for efficient policy management. The purpose of this paper is to widen the canvass of SME procurement policy discourse by exploring a developing country context.

Design/methodology/approach

The study provides qualitative assessment using insights from policy implementation-related theories. Due to limited reporting of target data on SME participation in India, the study conducts analysis based on key informant interviews with 20 public sector enterprises.

Findings

The evidence drawn from India mainly shows uneven performance among the procurers in achieving the SME procurement targets, and reveals serious policy implementation shortcomings. These findings correspond and complement the earlier studies on SME procurement in the developed world. The Indian case additionally reveals barriers which may be common to other developing countries such as the lack of policy-administrative capacity compounded by the prevalence of “efficiency syndrome” on the part of procurers.

Originality/value

By providing an in-depth developing country-specific assessment, the study helps informing assumptions underpinning SME-oriented procurement policies. The study, therefore, fills a gap in the literature on SME-oriented public procurement policy-making and its execution.

Details

International Journal of Public Sector Management, vol. 30 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

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Book part

This chapter analyzes and discusses the empirical results of the study. The discussion is organized under the following themes: independent director, audit committee…

Abstract

This chapter analyzes and discusses the empirical results of the study. The discussion is organized under the following themes: independent director, audit committee, auditor independence, corporate code of conduct, adoption of IFRS, and measures for improvement. Three main findings emerge from the analysis. First, the current institutional environment does not yet fully support the Anglo-American practices. Second, in recent years the quality of financial reporting has improved considerably, which is largely attributable to strengthened accounting rules and regulations. However, the imported Anglo-American models of corporate governance and financial reporting, except for enhancing auditor independence, have had only a minor impact on financial reporting quality. Third, although the imported practices are not working as intended, the vast majority of interviewees stated that it was appropriate to move toward internationally acceptable principles and standards. Improving laws and regulations seems to be the main measure for rendering the institutional environment in China more supportive of Anglo-American models of corporate governance and financial reporting.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

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Book part

This chapter develops the theoretical framework used to inform the study, which is based largely on neoinstitutional theory. This monograph recognizes that a holistic…

Abstract

This chapter develops the theoretical framework used to inform the study, which is based largely on neoinstitutional theory. This monograph recognizes that a holistic perspective and richer insights are needed when examining complex issues associated with the adoption of internationally acceptable practices. The proposed theoretical framework incorporates international influences, domestic influences, and intraorganizational dynamics. In the context of globalization, China’s convergence with internationally acceptable principles and standards is largely shaped by international forces, including supranational organizations, foreign investors, and international accounting firms. Furthermore, in order to examine the operation of those imported ideas, it is essential to consider China’s contextual setting, which comprises the political system, economic system, legal system, social and cultural system, and accounting infrastructure. In addition, the convergence process is also influenced by interaction among organizational players who may actively mobilize their power to preserve the status quo and protect their power and interests. The outcome and the process of loose coupling deeply intertwine with and reflect upon international influences, domestic influences, and intraorganizational dynamics.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

1 – 10 of over 8000