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Article
Publication date: 7 December 2020

Jason Good, Bryan W. Husted, Itzel Palomares-Aguirre and Consuelo Garcia-de-la-torre

The purpose of this study is to examine and interpret the characteristics of social responsibility in general, and business responsibility in particular, that were evident…

Abstract

Purpose

The purpose of this study is to examine and interpret the characteristics of social responsibility in general, and business responsibility in particular, that were evident during a period in European history that was plagued by widespread social problems and change. Based on that interpretation, the authors explore the lessons those characteristics may have for social responsibility in a contemporary world that is facing similar conditions.

Design/methodology/approach

The paper presents a qualitative analysis of the proceedings of the Bienfaisance Congress held in Frankfurt in 1857, where societal leaders from different nations met to answer the question, who has responsibility for whom, and for what? The authors use grounded theory, as it is operationalized in what is known as the “Gioia template,” to conduct a structured analysis of this particular text, and to in turn produce a theoretical interpretation of how that question was answered.

Findings

The interpretation from this study is that congress participants articulated certain established dimensions of responsibility (individual, organizational, national), as well as one new dimension (international), and did so by differentiating boundaries of responsibility; in turn, the authors suggest that these dimensions and boundaries work together to form a nested system of responsibilities.

Research limitations/implications

There is limited empirical evidence available that documents the variety of responsibility-based initiatives that were being conducted during the 19th century. An analysis of the congress proceedings allows us to gain a better understanding of how the 19th-century world, particularly the upper echelons of European society, approached the question of under what conditions actors in different domains have responsibility for another. While the implications are limited by the analysis of the proceedings of one congress that was attended by elites, they do provide a snapshot of how Europe sought to articulate a system of bounded responsibilities during a time of widespread social problems and change.

Practical implications

Although the nested system of responsibilities framework that emerged from the grounded theory analysis is not applicable to all situations, it should sensitize policymakers and business leaders to the need to address social problems in a systemic way.

Originality/value

The authors both present a systems-based framework for understanding how responsibility is differentiated among actors (individual, organizational, state and international) and demonstrate how a theoretical interpretation of historical documents can be accomplished through the use of grounded theory, as operationalized through the Gioia template.

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Article
Publication date: 3 July 2017

Shengli Yu and Anna Lee Rowe

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through…

Abstract

Purpose

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers.

Design/methodology/approach

Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews.

Findings

The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop.

Research limitations/implications

The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves.

Originality/value

This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 24 June 2019

Carol A. Adams and Carlos Larrinaga

The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in…

Abstract

Purpose

The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this field. In particular, the authors consider the implications of this research for practice, policy and theory following the publication of a special issue on the topic in 2007 in the Accounting, Auditing and Accountability Journal.

Design/methodology/approach

The authors performed a systematic review of the relevant literature in selected accounting journals for the 11 year period 2007–2017 inclusive. The authors identified the methods, topics and theories addressed by researchers and the academic journals that are more likely to publish engagement research.

Findings

The authors found a significant increase in engagement work over the decade since publication of the special issue and a marked increase in the volume and complexity of data collected in studies. There is a marked difference in the openness of different journals to engagement research and the type of engagement research published across accounting journals. Contrary to the argument made by critics of engagement research the authors found that this field of research not only uses theory, but develops theory.

Research limitations/implications

Through the examination of methods and theories used and topics considered, the authors identify avenues for further research – and the journals likely to be receptive to it.

Practical implications

The study demonstrates that the collective body of engagement research aimed at improving sustainability accounting and performance has significant potential to inform practice and policy developments with the same aim.

Originality/value

The study examines an emerging approach in an emerging field of research with significant academic, practice and policy potential.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 21 August 2017

Shannon Flumerfelt, Javier Calvo-Amodio and J. David Porter

The purpose of this paper is to present a framework, the CX Framework, for organizational sensemaking of systems-based performance management.

Abstract

Purpose

The purpose of this paper is to present a framework, the CX Framework, for organizational sensemaking of systems-based performance management.

Design/methodology/approach

The design/methodology/approach of this paper is theoretical analysis and empirical testing.

Findings

The findings on the CX Framework were that organizational sensemaking was aligned with performance management theory and was enhanced with the use of the CX Framework.

Research limitations/implications

The research limitations are that empirical testing has been done on the CX Framework, and therefore, generalizations are not possible.

Practical implications

The practical implications of this paper are that it aids in providing visual management to system complexity as a source of better performance management.

Social implications

The social implications of this paper are that it informs management science about the importance of sensemaking as both a human and technical act.

Originality/value

The originality of this article is the visual and analytical presentation of enhanced organizational sensemaking as a source of informed performance management.

Details

Measuring Business Excellence, vol. 21 no. 3
Type: Research Article
ISSN: 1368-3047

Keywords

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Article
Publication date: 3 January 2017

Dmitry Brychkov and Christine Domegan

The purpose of this paper is to present retrospective, current and prospective aspects of social marketing and systems science integration.

Abstract

Purpose

The purpose of this paper is to present retrospective, current and prospective aspects of social marketing and systems science integration.

Design/methodology/approach

The paper uses a periodization methodology, based on turning points of conceptual integration between social marketing and systems science.

Findings

The paper identifies three periods of integration between social marketing and systems science: initialization of marketing and systems science integration; further conceptualization of the link between marketing and systems science, coupled by permeation of systems thinking into social marketing; and deep integration of social marketing with systems science. The latter period is ongoing and focuses on the origination of strategic systems-based theories and practices for sustainable social change.

Research limitations/implications

The use of a periodization methodology might be biased by subjectivity, as chronological sequences of conceptualization-related events can be hard to decipher and can be reluctant to structural analysis. The necessity to examine the link between marketing and systems science, in so far as social marketing draws upon marketing theory regarding integration with systems science, has social marketing overshadowed by marketing at some points in time.

Practical implications

Historical research of social marketing and systems science integration provides a robust platform for large-scale practical manifestation of system-based strategic projects in social marketing.

Originality/value

This paper demonstrates that the permeation of systems thinking into the social marketing paradigm is gaining momentum and describes the trends, prospects and complexities associated with the accelerating integration.

Details

Journal of Social Marketing, vol. 7 no. 1
Type: Research Article
ISSN: 2042-6763

Keywords

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Article
Publication date: 3 April 2017

Yaro Ibrahim, Rozita Arshad and Dani Salleh

This study aims to obtain stakeholder perceptions of secondary education quality in Sokoto State, Nigeria.

Abstract

Purpose

This study aims to obtain stakeholder perceptions of secondary education quality in Sokoto State, Nigeria.

Design/methodology/approach

A qualitative research approach was used by conducting interviews. Data were purposively collected from a sample of 15 education stakeholders in Sokoto State, and analyzed to extract major themes using the NVivo software program.

Findings

The results of the interviews suggested that high-quality education is defined by the following seven dimensions that fell under a systems-based framework: the provision of adequate instructional materials, the provision of educational infrastructure, imparting the “right” knowledge, meeting education “yardsticks”, provision of teacher support and welfare, creating a conducive learning atmosphere and availability of high-quality teachers.

Research limitations/implications

The research is confined to the Sokoto State only. Although the findings may be applicable to other states of the Nigerian federation, the qualitative research design limits generalization beyond the present data. The research has methodological limitations in that only a qualitative approach was used in obtaining and analyzing the data.

Practical implications

This study presents dimensions of, and a definition of, secondary education quality, as perceived by education stakeholders in Sokoto State, Nigeria. This systems-based definition could be useful to the government in re-designing its educational plans and ensuring quality in secondary education programs. Once fully applied in the educational system, issues of low-quality education and graduation of unprepared students can be addressed more systematically. The goal of admitting more competent school leavers into tertiary institutions could also be pursued actively. Other social challenges, such as juvenile delinquency, can likewise be addressed. The study draws attention of those responsible for education provision in Nigeria to look inward to focus on those dimensions that need prompt and urgent improvements so that education quality can be ensured for a better society.

Originality/value

This study provides a systems-based framework of educational quality to guide school improvement efforts in Nigerian secondary schools that reflect values of regional stakeholders. This study demonstrates an easy-to-apply method for deriving educational quality indicators with stakeholder involvement. The dimensions obtained are supported by theory and the literature discussed.

Details

Quality Assurance in Education, vol. 25 no. 2
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 5 June 2007

A. Azadeh, S.F. Ghaderi and V. Ebrahimipour

This paper seeks to present an integrated principal component analysis (PCA) data envelopment analysis (DEA) framework for assessment and ranking of manufacturing systems

Abstract

Purpose

This paper seeks to present an integrated principal component analysis (PCA) data envelopment analysis (DEA) framework for assessment and ranking of manufacturing systems based on equipment performance indicators.

Design/methodology/approach

The integrated framework discussed in this paper is based on PCA and DEA. The validity of the integrated model is further verified and validated by numerical taxonomy (NT) methods.

Findings

The results of the integrated PCA DEA framework show the ranking of sectors and weak and strong points of each sector with regard to equipment and machinery. Moreover, a non‐parametric correlation method, namely, Spearman correlation experiment shows high level of correlation among the findings of PCA, DEA and NT. Furthermore, it identifies which indicators have major impacts on the performance of manufacturing sectors.

Practical implications

To achieve the objectives of this study, a comprehensive study was conducted to locate all economic and technical indicators which influence equipment performance. These indicators are related to equipment productivity, efficiency, effectiveness and profitability. Standard factors such as down time, time to repair, mean time between failure, operating time, value added and production value were considered as shaping factors. The manufacturing sectors are selected according to the format of International Standard for Industrial Classification.

Originality/value

The modeling approach of this paper could be used for ranking and analysis of other sectors in particular or countries in general.

Details

Engineering Computations, vol. 24 no. 4
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 15 August 2019

Dian Prama Irfani, Dermawan Wibisono and Mursyid Hasan Basri

Logistics systems used in companies that perform multiple roles are expected to be able to manage conflicting objectives. Nevertheless, the literature suggests that many…

Abstract

Purpose

Logistics systems used in companies that perform multiple roles are expected to be able to manage conflicting objectives. Nevertheless, the literature suggests that many existing logistics performance measurement system (PMS) frameworks are not optimized to provide mechanisms to reveal dynamic relationships between conflicting performance indicators. The purpose of this paper is to develop a new logistics PMS by linking the system dynamics model with a set of balanced performance indicators.

Design/methodology/approach

The logistics PMS is developed through a literature review and case study of a company that plays multiple roles. The interrelationships between logistics factors and their links to end results are modeled in diagrams through in-depth interviews with stakeholders. The developed model is then used to build a simulation tool to analyze factors that cause poor performance.

Findings

The new logistics PMS developed by incorporating system dynamics offers decision makers ways to identify dynamic relationships among factors and conflicting indicators, in turn helping them to understand holistic logistics performance, objectively analyze why logistics systems perform in a certain way and foster a common shared view.

Practical implications

Stakeholders of companies that play multiple roles can use the new PMS model to comprehensively evaluate the performance of logistics systems. In addition, the increased visibility of logistics systems may support decision-making while preventing local optimization.

Originality/value

A logistical PMS based on the system dynamics model for managing logistics systems in companies performing multiple roles has not yet been identified. This paper fills this theoretical gap and contributes to the academic literature by proposing a novel PMS model based on the system dynamics model to address the limitations of existing PMS frameworks.

Details

Measuring Business Excellence, vol. 23 no. 3
Type: Research Article
ISSN: 1368-3047

Keywords

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Article
Publication date: 19 June 2009

Beata J. Grzyb, Eris Chinellato, Antonio Morales and Angel P. del Pobil

The purpose of this paper is to present a novel multimodal approach to the problem of planning and performing a reliable grasping action on unmodeled objects.

Abstract

Purpose

The purpose of this paper is to present a novel multimodal approach to the problem of planning and performing a reliable grasping action on unmodeled objects.

Design/methodology/approach

The robotic system is composed of three main components. The first is a conceptual manipulation framework based on grasping primitives. The second component is a visual processing module that uses stereo images and biologically inspired algorithms to accurately estimate pose, size, and shape of an unmodeled target object. A grasp action is planned and executed by the third component of the system, a reactive controller that uses tactile feedback to compensate possible inaccuracies and thus complete the grasp even in difficult or unexpected conditions.

Findings

Theoretical analysis and experimental results have shown that the proposed approach to grasping based on the concurrent use of complementary sensory modalities, is very promising and suitable even for changing, dynamic environments.

Research limitations/implications

Additional setups with more complicate shapes are being investigated, and each module is being improved both in hardware and software.

Originality/value

This paper introduces a novel, robust, and flexible grasping system based on multimodal integration.

Details

Industrial Robot: An International Journal, vol. 36 no. 4
Type: Research Article
ISSN: 0143-991X

Keywords

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Article
Publication date: 1 February 2000

John Isaac Mwita

The delivery of public services in developing countries is over‐centralised. One of the reasons for this is the presence of centralised decision‐making apparatus, which…

Abstract

The delivery of public services in developing countries is over‐centralised. One of the reasons for this is the presence of centralised decision‐making apparatus, which distances power from communities. The centralised decision making reduces accountability among public sector employees and is a good recipe for undesirable decisions and mismanagement of performance and resources at the expense of public service quality. The quality of public sector management in developing countries lags behind those of the developed countries due to the ills caused by over‐centralisation. Hence, the public services in developing countries are a drain on the wealth‐producing part of their economy. Reviews the underlying literature and theoretical framework of performance management (PM) as a systems‐based model for cultivating the “achievement culture” in public sector organisations (PSOs). It looks at how the various practical econometric and managerial techniques can integrate with the PM model in an attempt to excel the philosophy of new public management. The paper concludes by looking at the “new” role of management accounting systems in meeting “information needs” of modern public sector managers, as a potential area for further research. The paper proposes that the adoption of the PM model is a universal remedy for improving service quality in PSOs in developing countries.

Details

International Journal of Public Sector Management, vol. 13 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

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