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1 – 10 of 165Manoj Chatpibal, Wornchanok Chaiyasoonthorn and Singha Chaveesuk
This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to…
Abstract
Purpose
This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.
Design/methodology/approach
Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.
Findings
The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.
Originality/value
The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.
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Enrico Bonetti, Chiara Bartoli and Alberto Mattiacci
The purpose of this paper is to enrich the knowledge about blockchain (BC) technology implementation in the agri-food industry by providing an interpretive framework of the key…
Abstract
Purpose
The purpose of this paper is to enrich the knowledge about blockchain (BC) technology implementation in the agri-food industry by providing an interpretive framework of the key marketing opportunities and challenges, related to the adoption of BC for Geographical Indication (GI) products.
Design/methodology/approach
The study adopts an explorative qualitative research design through the cognitive mapping technique applied to the cognition of different market players involved in agri-food BC projects: farmers, distributors, companies and consultancies.
Findings
This study presents a comprehensive examination of the marketing impacts of BC across various marketing objectives, including product enhancement, brand positioning, consumer relationships, market access and supply chain relationships. It highlights the capability of BC to facilitate data-enabled ecosystems within the agri-food sector, involving supply chain actors and control agencies. Additionally, the study sheds light on the challenges (technological, collaborative, political, financial and organizational) associated with the implementation of BC in the marketing of agri-food products.
Research limitations/implications
This work provides a comprehensive examination of the relevance of BC in the marketing activities of firms, particularly in the context of quality food products. It highlights the main areas of impact and effects and emphasizes the complexity of the phenomenon, which extends beyond its technical issues. Furthermore, it offers a systematic exploration of the challenges associated with the adoption of BC in marketing activities, thus contributing to a broader understanding of the implications of BC adoption in companies' marketing strategies.
Practical implications
The practical implications for this work addresses both GI companies and policy makers. Implications for companies relate to the market benefits associated with the implementation of BC, which allow further strengthening of market positioning, relationships of trust within the supply chain and integration between physical and digital market channels. The study also systematizes the challenges underlying the implementation of BC projects. The implications for policy makers regard the role they have to play in BC projects at regulatory, financial and policy levels.
Originality/value
Studies focusing on BC applications in marketing are still limited and characterized by a very narrow perspective (especially in the food industry). This study contributes to the conceptual design of the marketing applications of BC in the agri-food sector. The value of the study also lies in having framed the marketing impacts of BC in a holistic perspective, along with the technological and non-technological challenges that are related to the integration of BC in marketing strategy and operations.
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Domenica Barile, Giustina Secundo and Pasquale Del Vecchio
Within food industry several changes and innovations are affecting the management of the entire supply chain (production, logistics, etc.). As strategy for the survival and…
Abstract
Purpose
Within food industry several changes and innovations are affecting the management of the entire supply chain (production, logistics, etc.). As strategy for the survival and competition, digitalization has assumed a crucial role during the pandemic emergence by causing the reconfiguration of traditional chains and business models. Framed in these premises, the research analyses how digital technologies have innovated the sub-chains of bakery products and pasta within food industry with reference to customers' interactions, delivery and marketing during the COVID-19 pandemic emergence.
Design/methodology/approach
Moving from a critical literature review about the perspectives of digital technologies within the tradition of food industry, action research has been adopted to analyze in deep a case study of the start-up “ArteBianca Delivery” located in South Italy. Through this method, researchers have been deeply involved within the start-up to face the challenge of transforming the marketing and customer care into digital ones due to the COVID-19 restriction.
Findings
Findings provide empirical evidence about the reconfiguration of the traditional business model of a family firm in the food sector into a digital one with the start-up “ArteBianca Delivery”. The marketing, delivery, e-commerce and customer care components of the business models have been supported and enhanced through the adoption of digital tools, such as mobile applications and social technologies useful both for users and for a more urgent digitization of company.
Practical implications
Implications for practice can be identified into the pattern of digital transformation implemented as well as in the opportunity of replication and contextualization of the results to other companies looking for setting up a digital strategy.
Originality/value
Elements of original contribution can be identified into: (1) the exploration of digital transformation in food family firms caused by the pandemic emergence, (2) the contextualization of the digital transformation to the sub-chains of bakery and pasta and (3) the geographical location of the case.
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Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised…
Abstract
Purpose
Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised. However, the paucity of research on managers’ entrepreneurial behaviour in the United Arab Emirates multinational corporate environment creates a salient gap in the current understanding of how national and organisational cultures that not always align frame the critical problems of CE. This study aims to fill this research gap by examining multinationals’ CE antecedents drawing on an institutional perspective in Dubai.
Design/methodology/approach
The author conducts 54 in-depth interviews with middle managers in multinational enterprises. This study adopts a multiple case study research design to reveal whether an emergent discovery is exclusive to a particular case or is consistently replicated by multiple cases. The author has used abductive reasoning to systematically integrate analytical framework deduction with raw data induction.
Findings
This study’s findings indicate that CE in Dubai is ineffective and fragmented. Arguably, the cultural background of employees creates different circumstances and determinants of entrepreneurial behaviour. Hence, CE may not achieve epitome competencies without identifying multicultural nuances in an organisational context.
Originality/value
Existing research has placed relatively little emphasis on the role of individual national culture in multinational enterprises. This study’s results offer potentially valuable implications for theory, practice and future research addressing other emerging countries. This model presents a distinct CE architecture with compelling evidence for national culture (at the macro level), organisational culture, Corporate Entrepreneurship Assessment Instrument and emergent factors (at the meso level) and individual middle managers' real-life experience (at the micro level).
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This systematic literature review investigates the contribution of design thinking (DT) as a process and tool to drive innovation in a sustainable built environment (SBE) and…
Abstract
Purpose
This systematic literature review investigates the contribution of design thinking (DT) as a process and tool to drive innovation in a sustainable built environment (SBE) and develops a new model for sustainability research integrating DT and future thinking approaches toward achieving a unified DT and foresight notion for future research and applications.
Design/methodology/approach
This review was based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. Open-access English articles published between 2000 and 2022 identified using the EBSCOhost, Emerald Insight, DOJA, JSTOR, Scopus and Taylor and Francis database searches were reviewed. The review framework deploys a previously proposed modified Ansoff matrix with an integrated innovation matrix to identify and analyze the challenges and opportunities for innovation growth in SBE. Additionally, a citation analysis was conducted to explore the impact of DT for innovation in SBE, and a proposed framework based on design by drawing on foresight theory was developed.
Findings
Research on DT for innovation in SBE faces the challenge of unanticipated impacts. According to the average number of citations per document, innovation associated with new solutions within a new context seems to become highly influential. Additionally, research gaps exist in the integration of foresight and DT into sustainability research to identify new contexts and solutions to SBE. A model of foresight design thinking (FDT) is proposed to guide future research and support the practical application of DT in sustainability.
Research limitations/implications
This analysis was limited by the selection criteria as only certain keywords were used and English-only articles were selected. Future research should consider the use of DT for innovation in SBE using various important keywords, which would improve research findings and expand the contribution of DT to SBE.
Practical implications
The FDT model offers a new holistic framework for the iterative process of reframing and reperception, focusing on divergent and convergent thinking with the goal of contributing to SBE practices.
Social implications
The integrated framework of DT and foresight can contribute to the study and development of sustainable innovation and a strategic shift toward a sustainable society.
Originality/value
The integration of DT, foresight and sustainability can broaden the horizons of sustainability research by systematically addressing future challenges related to SBE, which can be translated into feasible and innovative solutions. Thus, the FDT model complements the application of DT in sustainable innovation in this research field.
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Ika Permatasari and Bambang Tjahjadi
This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions…
Abstract
Purpose
This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.
Design/methodology/approach
This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.
Findings
The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.
Research limitations/implications
The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.
Practical implications
This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.
Originality/value
To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.
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Jinwan Cho, Insik Jeong, Eunmi Kim and Hyo Eun Cho
Recent technological turbulence stemming from Industry 4.0 provides managerial opportunities and challenges simultaneously. In this context, the purpose of this study is to…
Abstract
Purpose
Recent technological turbulence stemming from Industry 4.0 provides managerial opportunities and challenges simultaneously. In this context, the purpose of this study is to explore the role of technological opportunism on innovativeness and discover the impact of innovativeness on new products performance in international markets.
Design/methodology/approach
To empirically test the hypotheses, the authors have collected survey data from 237 Korean exporting firms and applied structural equation modeling.
Findings
Empirical results indicate that technological opportunism, which represents technology sensing and responding capability, has a positive and significant influence on both exploratory and exploitative innovativeness. Also, explorative and exploitative innovativeness have positive and significant effects on new product performance in international markets.
Practical implications
This study highlighted the importance of technology sensing and responding capabilities to capture emerging opportunities, which may arise from Industry 4.0 technologies. In addition, sensing and responding capabilities will help a firm create a culture that values innovative proclivity, and in turn, will lead to superior new product performance in international markets.
Originality/value
Despite extensive scholarly interest in Industry 4.0, previous studies have neglected to address the potential impact of Industry 4.0 within the domain of new product development and its performance. Also, there have been several calls from the literature to address the managerial and strategic issues surrounding the Industry 4.0 phenomenon. In this study, the authors attempted to fill the research gaps in Industry 4.0 research studies through empirical examination.
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Paola Bellis, Silvia Magnanini and Roberto Verganti
Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how…
Abstract
Purpose
Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.
Design/methodology/approach
Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.
Findings
The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.
Research limitations/implications
From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.
Practical implications
From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.
Originality/value
Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.
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Edicleia Oliveira, Serge Basini and Thomas M. Cooney
This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of…
Abstract
Purpose
This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.
Design/methodology/approach
The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.
Findings
The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.
Research limitations/implications
The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.
Originality/value
The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).
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In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as…
Abstract
Purpose
In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as documents. Significant writings by Suzanne Briet, Éric de Grolier and Robert Pagès are analyzed in the light of current document-theoretical concepts and discussions.
Design/methodology/approach
Conceptual analysis.
Findings
The French Documentation Movement provided a rich intellectual environment in the late 1940s and early 1950s, resulting in original works on documents and the ways these may be represented bibliographically. These works display a variety of approaches from object-oriented description to notational concept-synthesis, and definitions of classification systems as isomorph documents at the center of politically informed critique of modern society.
Originality/value
The article brings together historical and conceptual elements in the analysis which have not previously been combined in Library and Information Science literature. In the analysis, the article discusses significant contributions to classification and document theory that hitherto have eluded attention from the wider international Library and Information Science research community. Through this, the article contributes to the currently ongoing conceptual discussion on documents and documentality.
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