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1 – 10 of over 2000
Article
Publication date: 22 December 2022

Michele Bigoni, Simone Lazzini, Zeila Occhipinti and Roberto Verona

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th…

Abstract

Purpose

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.

Design/methodology/approach

The study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.

Findings

Financial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.

Research limitations/implications

The paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.

Social implications

The study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.

Originality/value

The study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 October 2022

Zhouyue Wu, Xiaohu Zhou, Qiao Wang and Jingjing Liu

Previous studies have examined the emotional mechanism between perceived overqualification and knowledge hiding. Based on a relational perspective, this study aims to draw on…

1012

Abstract

Purpose

Previous studies have examined the emotional mechanism between perceived overqualification and knowledge hiding. Based on a relational perspective, this study aims to draw on social comparison theory to reveal the cognitive mechanism of perceived overqualification on knowledge hiding, along with the mediating effect of relational identification. This research conceptualizes perceived overqualification differentiation and reveals the moderating effect of perceived overqualification differentiation on strengthening the link between perceived overqualification and knowledge hiding.

Design/methodology/approach

This paper conducts two times lagged research, addresses a sample of 216 employees nested in 47 groups from technology or R&D industries and uses structural equation modeling to test an original model.

Findings

The results show that perceived overqualification positively affects knowledge hiding; relational identification mediates this relationship; perceived overqualification differentiation moderates the effect of perceived overqualification on relational identification as well the indirect effect of perceived overqualification on knowledge hiding via relational identification.

Originality/value

This paper shows the cognitive mechanism of perceived overqualification on knowledge hiding. Moreover, this study also extends current perceived overqualification literature from a single individual level/a dyad level to a complex team level by conceptualizing the perceived overqualification differentiation. The research findings are helpful to guide team talent management and knowledge management in business management practice.

Details

Journal of Knowledge Management, vol. 27 no. 6
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 9 April 2024

Celia López-Bravo and José Peral López

Faced with the growing need to find new viable water supply models for urban areas, this article studies and maps the strategies and identifies the key criteria of sustainable…

Abstract

Purpose

Faced with the growing need to find new viable water supply models for urban areas, this article studies and maps the strategies and identifies the key criteria of sustainable development present in pioneering water supply systems in the medieval period. The main aim is to determine which of its innovative principles could be applied in present-day cities.

Design/methodology/approach

From a methodological perspective, two types of cases were established, such as water supply models for human consumption and pre-industrial hydraulic systems, all of which are located in Italy. For the first group, the cases of Venice and Siena were analysed, while for the second, in the context of the cities along the Aemilian Way, the case of Bologna was selected.

Findings

Five key criteria resulted from the analysis of the cases: exploitation, self-sufficiency, maintenance, rationalisation and reuse. The said concepts were defined and contextualised within the framework of the Sustainable Development Goals.

Originality/value

The Middle Ages were a historic moment in technological reinvention, before the development of modern systems of sanitation. With very limited resources, these traditional systems focused on rational use and deep cultural and geographical knowledge. This is why its recognition is of great importance today, in a time full of instabilities, with a view to the work that needs to be done for the development of more sustainable communities.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 28 February 2023

Husni Thamrin, Nurdiana Gaus, Fajar Utama Ritonga and Sultan Baa

New Public Management (NPM) has been assumed to be a challenge to patronage and paternalism. However, feminist scholars have challenged such an image and argued that NPM has been…

Abstract

Purpose

New Public Management (NPM) has been assumed to be a challenge to patronage and paternalism. However, feminist scholars have challenged such an image and argued that NPM has been the representation of men's languages and bodies from which gender inequality is perpetuated. This paper examines how NPM introduced in academia has perpetuated gender inequality, examined through the abjected meaning of women's languages and bodies to conform to NPM's defined ideal bodies of abstract workers.

Design/methodology/approach

Indonesian universities from two different geographical locations were chosen as sites to conduct the research, using interviews with 30 women academics.

Findings

This study revealed that gender inequality in Indonesian universities is persistent because women academics have practiced “an adapting stance” via employing a gendered strategy of adaptation toward two patriarchal systems: the abjection of maternal bodies and its associated discourse of motherhood, and the religious-driven roles and expectations interpreted in cultural norms and traditions.

Originality/value

This research has brought forward a new way of understanding the persistence of gender inequality in academia via the “adapting stance” of women academics through the lenses of the abjected body and language of women, coupled with religious aspects that regulate that body.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 5
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Book part
Publication date: 29 November 2023

Susi Poli, Cristina Oliveira and Virág Zsár

This chapter examines various definitions and perceptions of Research Management and Administration (RMA) from individuals both from within and outside the profession to gain a…

Abstract

This chapter examines various definitions and perceptions of Research Management and Administration (RMA) from individuals both from within and outside the profession to gain a wider understanding of this field. These definitions and perceptions are expected to trigger reflections on where the boundaries of the profession are more likely to be.

To do so, the authors utilise a mixed method that begins with a discussion of different definitions of RMA. Next, we move from conceptualisation to action and engage the reader by presenting empirical insights from an analysis of specific training programmes within RMA, shedding light on the profession’s distinctive features from an insider’s perspective. Lastly, we delve into the case study of the project foRMAtion, a training program that introduces RMAs as the ‘Professionals at the Interface of Science.’ This case study allows us to explore how individuals outside the RMA profession, such as teachers and students participating in its training courses, perceive and understand RMA.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Book part
Publication date: 16 August 2023

Pedro Liberato, Bruno Barbosa Sousa, Márcia Costa and Dália Liberato

The evolution of tourism must be framed into policies that aim a development model perspective for the destinations, based on the analysis of economic, political, and social…

Abstract

The evolution of tourism must be framed into policies that aim a development model perspective for the destinations, based on the analysis of economic, political, and social indicators. Therefore, emerging destinations, located in territories with low population density, should be a target of a careful strategy policy, considering the characteristics of the region. In particular, the disaster caused by the pandemic context (i.e., COVID-19) implied profound changes in tourism thinking, planning, and development of regions in Portugal and throughout the world. The present chapter proposes the creation of a tourism monitoring system for Arouca (Portugal), a territory classified as Low-Density Territory, with specific characteristics. The monitoring will involve the planning and management of database, at the disposal of all stakeholders, ensuring that the tourism flows in analysis do not get overwhelmed, allowing the discussion of opportunities and threats for the territory, based on the partnership between the population, public and private sector, adjusted to the social, cultural, economic, and environment perception. Will also be considered the perspective of the local community from Arouca's region, the main actors from the territory such as Geopark Association of Arouca and the City Council, according to the surveys used as data basis of this study, along with statistics analysis.

Details

Resilient and Sustainable Destinations After Disaster
Type: Book
ISBN: 978-1-80382-022-4

Keywords

Article
Publication date: 26 April 2023

Ricardo Correia, Manuela Cunha, Aida Carvalho and Bruno Sousa

This study aims to assess the online presence of three Portuguese low-density territories and analyze the communication strategies employed by public and private entities within…

Abstract

Purpose

This study aims to assess the online presence of three Portuguese low-density territories and analyze the communication strategies employed by public and private entities within each municipality. The alignment between public and private entities within each municipality is also examined as a potential factor that could impact the effectiveness of digital communication strategies.

Design/methodology/approach

A qualitative methodology that employed content analysis and interviews to gather data from selected public and private entities in each of the municipalities under study was used.

Findings

Despite the widespread availability of digital communication tools, the municipalities under study are yet to fully exploit their potential to promote and publicize their offerings. This could be attributed to several factors such as a lack of knowledge and/or resources and a defective strategic approach to digital communication.

Practical implications

The major obstacle in maximizing the potential of digital communication tools in low-density destinations was not solely a result of restricted access. Rather, it was largely due to insufficient knowledge and resources required for their effective utilization, coupled with a lack of aligned vision among various stakeholders.

Originality/value

The competitive landscape in which tourist actors operate has transformed significantly because of the widespread adoption of digital communication led by social networks. However, studies exploring digital communication in low-density territories are still scarce. This study adds new insights into the main factors that hinder the efficient use of digital communication in these regions.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Open Access
Article
Publication date: 12 March 2024

Elisabetta Del Soldato and Sonia Massari

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections…

Abstract

Purpose

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

Design/methodology/approach

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

Findings

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Research limitations/implications

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

Practical implications

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

Social implications

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

Originality/value

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.

Details

EuroMed Journal of Business, vol. 19 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 2 April 2024

Ryuta Ishii

It is important for an exporting manufacturer to motivate its foreign channel partners to sell and promote its products. An excellent way to motivate such foreign channel partners…

Abstract

Purpose

It is important for an exporting manufacturer to motivate its foreign channel partners to sell and promote its products. An excellent way to motivate such foreign channel partners is to give them exclusive territories. Unfortunately, there is a lack of knowledge regarding the determinants of territorial exclusivity. This study aims to investigate the relationship between organizational culture and territorial exclusivity and the moderating role of firm size in this relationship.

Design/methodology/approach

Survey data were collected from manufacturing small and medium-sized enterprises (SMEs) in Japan. To test the hypotheses, a regression analysis was conducted using the ordinary least squares technique.

Findings

Empirical evidence shows that the cultural values of collectivism and uncertainty avoidance influence territorial exclusivity; collectivist exporters are likely to use territorial exclusivity, whereas exporters with high uncertainty avoidance are not likely to use it. Furthermore, the larger the firm size, the smaller the impact of cultural values on territorial exclusivity; this suggests that large SMEs do not rely on their organizational culture to make decisions about exclusive territories.

Originality/value

The export marketing literature emphasizes the advantages of exclusive territories. By contrast, the channel management literature suggests that exclusive territories also have disadvantages. As exclusive territories have both advantages and disadvantages, it is crucial to answer the following question: What kinds of exporting manufacturers grant exclusive territories to their foreign channel partners? By addressing this question, this study contributes to a better understanding of export channel strategy.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Book part
Publication date: 19 April 2024

Lars Mjøset, Roel Meijer, Nils Butenschøn and Kristian Berg Harpviken

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial…

Abstract

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

1 – 10 of over 2000