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1 – 10 of 17Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Tina Bedenik, Claudine Kearney and Éidín Ní Shé
In this viewpoint article, the authors recognize the increased focus in health systems on co-design for innovation and change. This article explores the role of leaders and…
Abstract
Purpose
In this viewpoint article, the authors recognize the increased focus in health systems on co-design for innovation and change. This article explores the role of leaders and mangers in developing and enhancing a culture of trust in their organizations to enable co-design, with the potential to drive innovation and change in healthcare.
Design/methodology/approach
Using social science analyses, the authors argue that current co-design literature has limited focus on interactions between senior leaders and managers, and healthcare staff and service users in supporting co-designed innovation and change. The authors draw on social and health science studies of trust to highlight how the value-based co-design process needs to be supported and enhanced. We outline what co-design innovation and change involve in a health system, conceptualize trust and reflect on its importance within the health system, and finally note the role of senior leaders and managers in supporting trust and responsiveness for co-designed innovation and change.
Findings
Healthcare needs leaders and managers to embrace co-design that drives innovation now and in the future through people – leading to better healthcare for society at large. As authors we argue that it is now the time to shift our focus on the role of senior managers and leaders to embed co-design into health and social care structures, through creating and nurturing a culture of trust.
Originality/value
Building public trust in the health system and interpersonal trust within the health system is an ongoing process that relies upon personal behavior of managers and senior leaders, organizational practices within the system, as well as political processes that underpin these practices. By implementing managerial, leadership and individual practices on all levels, senior managers and leaders provide a mechanism to increase both trust and responsiveness for co-design that supports innovation and change in the health system.
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Thomas Trabert, Luca Doerr and Claudia Lehmann
The organizational digital transformation (ODT) in companies presents small and medium-sized enterprises (SMEs) – who remain at the beginning of this transformation – with the…
Abstract
Purpose
The organizational digital transformation (ODT) in companies presents small and medium-sized enterprises (SMEs) – who remain at the beginning of this transformation – with the challenge of offering digital services based on sensor technologies. Against this backdrop, the present paper identifies ways SMEs can enable digital servitization through sensor technology and defines the possible scope of the organizational transformation process.
Design/methodology/approach
Around 21 semi-structured interviews were conducted with experts from different hierarchical levels across the German manufacturing SME ecosystem. Using the Gioia methodology, fields of action were identified by focusing on influencing factors and opportunities for developing these digital services to offer them successfully in the future.
Findings
The complexity of existing sensor offerings must be mastered, and employees' (data) understanding of the technology has increased. Knowledge gaps, which mainly relate to technical and organizational capabilities, must be overcome. The potential of sensor technology was considered on an individual, technical and organizational level. To enable the successful implementation of service offerings based on sensor technology, all relevant stakeholders in the ecosystem must network to facilitate shared value creation. This requires standardized technical and procedural adaptations and is an essential prerequisite for data mining.
Originality/value
Based on this study, current problem areas were analyzed, and potentials that create opportunities for offering digital sensor services to manufacturing SMEs were identified. The identified influencing factors form a conceptual framework that supports SMEs' future development of such services in a structured manner.
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Value-based healthcare suggested using patient-reported information to complement the information available in the medical records and administrative healthcare data to provide…
Abstract
Purpose
Value-based healthcare suggested using patient-reported information to complement the information available in the medical records and administrative healthcare data to provide insights into patients' perceptions of satisfaction, experience and self-reported outcomes. However, little attention has been devoted to questions about factors fostering the use of patient-reported information to create value at the system level.
Design/methodology/approach
Action research design is carried out to elicit possible triggers using the case of patient-reported experience and outcome data for breast cancer women along their clinical pathway in the clinical breast network of Tuscany (Italy).
Findings
The case shows that communication and engagement of multi-stakeholder representation are needed for making information actionable in a multi-level, multispecialty care pathway organized in a clinical network; moreover, political and managerial support from higher level governance is a stimulus for legitimizing the use for quality improvement. At the organizational level, an external facilitator disclosing and discussing real-world uses of collected data is a trigger to link measures to action. Also, clinical champion(s) and clear goals are key success factors. Nonetheless, resource munificent and dedicated information support tools together with education and learning routines are enabling factors.
Originality/value
Current literature focuses on key factors that impact performance information use often considering unidimensional performance and internal sources of information. The use of patient/user-reported information is not yet well-studied especially in supporting quality improvement in multi-stakeholder governance. The work appears relevant for the implications it carries, especially for policymakers and public sector managers when confronting the gap in patient-reported measures for quality improvement.
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Hiba Alkhalaf, Alaa Elhabashi, Yassmen Hesham, Abdulsalam Hiba, Abdulkader Omaar, Hafed Walda and Will Thomas Wootton
This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a…
Abstract
Purpose
This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.
Design/methodology/approach
This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.
Findings
Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.
Research limitations/implications
Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.
Practical implications
Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.
Originality/value
The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.
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The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by…
Abstract
Purpose
The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by empirically testing the developed framework, and ultimately pave the way toward potential areas for future research.
Design/methodology/approach
Using survey data from a sample of Moroccan manufacturing firms, 130 responses were collected and analyzed using SPSS 25 and Smart PLS v 3.3.3 software. The paper used a convenience sample, as it is required by the quantitative method, which legitimate making generalization under certain conditions.
Findings
The research results indicated that the national culture does not influence the GSCM implementation. The results contradict a number of prior works. As for the second direct effect measured postulated that organizational culture has a direct and significant impact on the GSCM. The results indicate that adhocracy culture, clan culture and hierarchical culture have a positive impact on the implementation of GSCM initiatives. To assess the impact of ownership type on GSCM, we underlined the difference between local and foreign firms. In fact, as argued, the foreign firms are more implementing GSCM initiatives than local firms do. Based on the arguments advanced on prior literature, the firm size does, as expected, exert significant control over the adoption of GSCM initiatives.
Research limitations/implications
The paper here is a starting point to understand how environmental sustainability and culture are interlinked; further research might contribute to this topic by empirically testing the model in similar or different contexts, using different cultural frameworks.
Practical implications
The practical implications for the paper are related to the necessity of adopting adequate organizational culture to build responsible behaviors for GSCM adoption by Moroccan firms. Recognizing the powerful role of organizational culture as a crucial factor responsible for GSCM’s success beyond the well-defined corporate strategies, including market presence and technological advantages, etc.
Social implications
This paper contributes to the establishment of codependent links between sociology and management fields as it helps to update the social theories present in the operations management area.
Originality/value
To the best of the author’s knowledge, few works have pursued to review and bridge cultural theories with the GSCM implementation.
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Krishna Chauhan, Antti Peltokorpi, Rita Lavikka and Olli Seppänen
Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on…
Abstract
Purpose
Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on personal preferences and the evaluation of direct costs. Researchers and practitioners have debated appropriate measurement systems for evaluating the impacts of prefabricated products and for comparing them with conventional on-site construction practices. The more advanced, cost–benefit approach to evaluating prefabricated products often inspires controversy because it may generate inaccurate results when converting non-monetary effects into costs. As prefabrication may affect multiple organisations and product subsystems, the method used to decide on production methods should consider multiple direct and indirect impacts, including nonmonetary ones. Thus, this study aims to develop a multi-criteria method to evaluate both the monetary and non-monetary impacts of prefabrication solutions to facilitate decision-making on whether to use prefabricated products.
Design/methodology/approach
Drawing upon a literature review, this research suggests a multi-criteria method that combines the choosing-by-advantage approach with a cost–benefit analysis. The method was presented for validation in focus group discussions and tested in a case involving a prefabricated bathroom.
Findings
The analysis indicates that the method helps a project’s stakeholders communicate about the relative merits of prefabrication and conventional construction while facilitating the final decision of whether to use prefabrication.
Originality/value
This research contributes a method of evaluating the monetary and non-monetary impacts of prefabricated products. The research underlines the need to evaluate the diverse benefits and sacrifices that stakeholder face when considering production methods in construction.
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Fury Maulina, Mubasysyir Hasanbasri, Jamiu O. Busari and Fedde Scheele
This study aims to examine how an educational intervention, using the lens of the LEADS framework, can influence the development of primary care doctors’ leadership skills in…
Abstract
Purpose
This study aims to examine how an educational intervention, using the lens of the LEADS framework, can influence the development of primary care doctors’ leadership skills in Aceh, Indonesia. In order to persevere in the face of inadequate resources and infrastructure, particularly in rural and remote settings of low- and middle‐income countries, physicians require strong leadership skills. However, there is a lack of information on leadership development in these settings.
Design/methodology/approach
This study applied an educational intervention consisting of a two-day workshop. The authors evaluated the impact of the workshop on participants’ knowledge and skill by combining quantitative pre- and post-intervention questionnaires (based on Levels 1 and 2 of Kirkpatrick’s model) with qualitative post-intervention in-depth interviews, using a phenomenological approach and thematic analysis.
Findings
The workshop yielded positive results, as evidenced by participants’ increased confidence to apply and use the information and skills acquired during the workshop. Critical success factors were as follows: participants were curiosity-driven; the use of multiple learning methodologies that attracted participants; and the use of authentic scenarios as a critical feature of the program.
Originality/value
The intervention may offer a preliminary model for improving physician leadership skills in rural and remote settings by incorporating multiple teaching approaches and considering local cultural norms.
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Tatiana da Costa Reis Moreira, Daniel Luiz de Mattos Nascimento, Yelena Smirnova and Ana Carla de Souza Gomes dos Santos
This paper explores Lean Six Sigma principles and the DMAIC (define, measure, analyze, improve, control) methodology to propose a new Lean Six Sigma 4.0 (LSS 4.0) framework for…
Abstract
Purpose
This paper explores Lean Six Sigma principles and the DMAIC (define, measure, analyze, improve, control) methodology to propose a new Lean Six Sigma 4.0 (LSS 4.0) framework for employee occupational exams and address the real-world issue of high-variability exams that may arise.
Design/methodology/approach
This study uses mixed methods, combining qualitative and quantitative data collection. A detailed case study assesses the impact of LSS interventions on the exam management process and tests the applicability of the proposed LSS 4.0 framework for employee occupational exams.
Findings
The results reveal that changing the health service supplier in the explored organization caused a substantial raise in occupational exams, leading to increased costs. By using syntactic interoperability, lean, six sigma and DMAIC approaches, improvements were identified, addressing process deviations and information requirements. Implementing corrective actions improved the exam process, reducing the number of exams and associated expenses.
Research limitations/implications
It is important to acknowledge certain limitations, such as the specific context of the case study and the exclusion of certain exam categories.
Practical implications
The practical implications of this research are substantial, providing organizations with valuable managerial insights into improving efficiency, reducing costs and ensuring regulatory compliance while managing occupational exams.
Originality/value
This study fills a research gap by applying LSS 4.0 to occupational exam management, offering a practical framework for organizations. It contributes to the existing knowledge base by addressing a relatively novel context and providing a detailed roadmap for process optimization.
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Moh. Wahyudin, Chih-Cheng Chen, Henry Yuliando, Najihatul Mujahidah and Kune-Muh Tsai
The food industry is continuously developing its online services called food delivery applications (FDAs). This study aims to evaluate FDA's importance–performance and identify…
Abstract
Purpose
The food industry is continuously developing its online services called food delivery applications (FDAs). This study aims to evaluate FDA's importance–performance and identify strategies to maximize its potential gains from a business partner's perspective.
Design/methodology/approach
Data are collected from 208 FDA partners in Indonesia. Importance–performance analysis (IPA) is applied to evaluate the FDA feature and extended the theory of potential gain in customer value (PGCV) to achieve potential gains from FDA business partners.
Findings
This study provides a clear and measurable direction for future research to develop FDA performance. Owning customer data, revenue sharing and competitive advantage are the most potential gains from joining the FDA from the business partner perspective.
Research limitations/implications
The respondents are restaurants from the micro, small, and medium enterprises levels. Further research should involve middle to upper level restaurants to discover all business partners' perceptions. This will be very helpful for FDA providers interested in improving the best performance for all their partners.
Practical implications
FDA providers must focus on improving and maintaining the features of owning customer data, revenue sharing, competitive advantage, stable terms and conditions, customer interface, building customer loyalty, online presence, user credit rating, promotion and offers, delivery service and sales enhancement to increase consumer satisfaction and meet the expectations desired by business partners.
Originality/value
This research provides a meaningful theoretical foundation for future work. It extends the theory of PGCV using the value of a partner perspective as a substitute for customer value; hence, the authors call it a potential gain in partner value.
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