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1 – 10 of over 10000This paper considers supply chain management organizations with the aid of 'chaotic systems theory' developed originally in physics and mathematics. Since innovations in supply…
Abstract
This paper considers supply chain management organizations with the aid of 'chaotic systems theory' developed originally in physics and mathematics. Since innovations in supply chain management are vital for organizational survival 'complex systems theory' may assist in fine-tuning managerial philosophies that provide stability in supply chain management because it is on the boundary of chaos that the greatest innovational creativity occurs. Neither 'management by rigid objectives' (MBO) nor 'management by instruction' (MBI) will be suitable for the information society of the twenty-first century because chaotic social systems will no longer be effectively managed. However, the capacity for self-organization will be derived essentially from how supply chain management members accept a shared set of values or principles for action-'management by values' (MBV). Complex systems theory deals with systems that show complex structures in time or space, often hiding simple deterministic rules. This theory holds that once these rules are found, it is possible to make effective predictions and even to control the apparent complexity. The state of chaos that self-organizes is attributable to the appearance of the 'strange attractor' and provides the ideal basis for creativity and innovation in the twenty-first century. In the self-organized state of chaos, social members are not confined to narrow roles and gradually develop their capacity for differentiation and relationships, growing progressively towards their maximum potential contribution to the efficiency of the organization. In this meaning, values act as organizers of 'attractors' of disorder, which, in the theory of chaos, are systems represented by usually regular geometric configurations that predict the long-term behavior of complex systems. In supply chain management organizations (as in all kinds of social systems) the initial principles end up as the final principles in the long term. An attractor is a model representation of the behavioral results of the system. The attractor is not a force of attraction or a goal-oriented presence in the system; it simply depicts where the system is heading based on its rules of motion. In supply chain management organizations that cultivate or shares values of autonomy, responsibility, independence, innovation, creativity, and proactivity, the risk of short-term chaos is mitigated by external complexities that organizations are currently confronting. The strategy is to alter the supply chain management's surroundings so that they can benefit from management by values (MBV).
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Zoltán Krajcsák and Gyula Bakacsi
This study aims to answer the question of what characterizes organizations with future-potential, and with the help of a model introduced in this study, the authors propose what…
Abstract
Purpose
This study aims to answer the question of what characterizes organizations with future-potential, and with the help of a model introduced in this study, the authors propose what interventions can be identified and which improvements need to be made in traditional organizations so that they meet the requirements of future-potentiality.
Design/methodology/approach
A systematic literature review was conducted to identify management interventions. Citation and co-word analyses were also performed. Content analysis of 311 journal articles from the past five years was performed taking into account relevant keywords, and disciplinary narrowing was also applied. These articles were used to identify knowledge that could be used to suggest micro-, meso- and macro-level changes.
Findings
To develop the future potential of organizations, three organizational levels must be separated. The first is the micro level of relations between leaders and employees, where equity is a key value for future potentiality. It should be emphasized that not all employees’ organizational commitment is equally important for organizations with future potential, and leaders should strengthen their commitment according to individual needs and opportunities. The second is the meso level, where the decisive value is organizational moderation, and this suggests that a careful and restrained development is needed both in satisfying consumer needs and in innovation. The third is the macro level, where the defining value is responsibility and sustainability, which are necessary for achieving a state where the active development of national culture becomes possible.
Originality/value
Contrary to the authors’ expectations, it has been found that there are only a few studies dealing with change management for the purpose of achieving a future potential mode of organizational operation; thus, the results can be considered new and will contribute to the development of a cross-section of change management and future studies.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment…
Abstract
Purpose
The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.
Design/methodology/approach
Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.
Findings
The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.
Originality/value
The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.
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Emeka Austin Ndaguba and Cina van Zyl
This study aims to provide a cutting-edge evaluation of the sharing economy's impact within the realm of tourism and hospitality. The primary objectives guiding this research are…
Abstract
Purpose
This study aims to provide a cutting-edge evaluation of the sharing economy's impact within the realm of tourism and hospitality. The primary objectives guiding this research are as follows: to uncover the prevalent discussions and debates within the tourism and hospitality sector concerning the implications and effects of the sharing economy on urban destinations; and to analyse how scholarly inquiries and empirical investigations have contributed to a comprehensive comprehension of the intricate theoretical foundations and practical intricacies inherent in the sharing economy. This exploration takes place within the extensive expanse of existing literature.
Methodology
The study used the non-conventional method for data mining. An artificial intelligence (AI) tool called www.dimensions.ai was used to mine data between the year 2002 and 2021. After which the data was analysed, using Citespace software that assisted in building themes for answering the research questions.
Findings
The sharing economy has multifaceted implications for rural and urban destinations. For instance, the findings demonstrated that emotional solidarity fosters community bonds between tourists and residents, enhancing authenticity. While, management firms optimise short-term rentals, boosting revenue and occupancy rates despite capped at 20%. It further demonstrated that the sharing economy disrupts traditional accommodations, especially hotels, impacting rural and urban destinations differently based on location and regulatory flexibility. Technological advancements would shape the digital future, transforming the resource in sharing and connectivity in urban settings.
Practical implications
Management firms or agents significantly enhance property facilities, revenue and occupancy rates. Properties managed by professionals perform better in terms of revenue and occupancy; furthermore, traditional accommodations need innovative strategies to compete with sharing economy platforms. Policymakers must consider location-specific regulations to balance sharing economy impacts. Embracing technological advancements ensures urban destinations stay relevant and competitive.
Social implications
Emotional solidarity fosters bonds between residents and tourists, contributing to a sense of community. Management firms contribute to local economies and stability. However, Airbnb's impact on traditional accommodations raises concerns about the effect on residents and communities.
Theoretical implications
The study incorporates classical sociology theory to understand emotional solidarity and extends the concept of moral economy to guide economic behaviour in the sharing economy. The analysis also underscores the influence of technological trends such as mobile technology, Internet of Things, AI and blockchain on sharing practices in reshaping existing theoretical frameworks in the sharing atmosphere. Furthermore, the co-creation of value theory highlights collaborative interactions between hosts and guests, shaping the sharing economy experience. Consumer segmentation and choice theories shed light on sharing economy dynamics. Institutional and location-based theories provide insights into regulatory and location-specific impacts.
Originality
This research contributes by comprehensively exploring the multifaceted implications of the sharing economy on a tourist destination. It delves into emotional solidarity, management firm roles and location-specific impacts, enriching the understanding of the sharing economy's effects. The application of co-creation of value theory and examination of platform technologies offer fresh perspectives on value creation and user engagement. The study's focus on practical dimensions guides stakeholders in optimising the benefits and addressing challenges posed by the sharing economy in urban contexts. The exploration of moral economy and its relevance to the sharing economy provides a novel perspective, while the examination of technological influences on sharing practices contributes to understanding the digital future of the sharing economy.
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Subhodeep Mukherjee, Manish Mohan Baral, Venkataiah Chittipaka, Surya Kant Pal and Ramji Nagariya
Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark…
Abstract
Purpose
Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark reminder of vaccines' ability to prevent transmission, save lives, and have a healthier, safer and more prosperous future. This research investigates the sustainable development (SD) of the COVID-19 vaccine supply chain (VSC).
Design/methodology/approach
This study investigates the relationship between internal process, organizational growth, and its three pillars of SD environmental sustainability, economic sustainability and social sustainability. Survey-based research is carried out in the hospitals providing COVID-19 vaccines. Nine hypotheses are proposed for the study, and all the hypotheses got accepted. The survey was sent to 428 respondents and received 291 responses from health professionals with a response rate of 68%. For the study, the healthcare professionals working in both private and public hospitals across India were selected.
Findings
The structural equation modelling (SEM) approach is used to test the hypothesis. All nine hypotheses are supported. This study examines a link between internal processes and organizational learning and the three sustainability pillars (environmental sustainability, economic sustainability and social sustainability).
Practical implications
This study will help the management and the policymakers to think and adopt SD in the COVID-19 VSC. This paper also implies that robust immunization systems will be required in the future to ensure that people worldwide are protected from COVID-19 and other diseases.
Originality/value
This paper shows the relationship between organizational learning and internal process with environmental sustainability, economic sustainability and social sustainability for the COVID-19. Studies on VSC of COVID-19 are not evident in any previous literature.
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Scholarly discourses regarding heritage values for sustainable heritage management abound in heritage literature but appear elitist as they tend to exclude the perspectives of the…
Abstract
Purpose
Scholarly discourses regarding heritage values for sustainable heritage management abound in heritage literature but appear elitist as they tend to exclude the perspectives of the people at the lower echelons of society. The study explored the values ascribed to a global heritage monument by the people living around a global heritage site in Ghana and the implications of their perceptual values for sustainable heritage management.
Design/methodology/approach
This study used the qualitative design. It was guided by Costin’s heritage values, community attachment theory and values-based approach to heritage management. Data was gathered from the local people living close to the heritage site, and the staff of Museums and Monuments Board at the heritage site. Data were gathered through focus group discussions and in-depth interviews and analysed using the thematic approach and most significant stories.
Findings
The results revealed that the local people were aware of the economic, aesthetic, historic, symbolic and informational values of the heritage monument but showed little attachment to the monument. The main reasons for the low attachment were the limited opportunity for them to participate in the management of the monument, and the limited opportunity for direct economic benefits from the heritage asset.
Research limitations/implications
A comprehensive understanding of heritage monument management that reflects the perspectives and values of the local people is imperative.
Practical implications
United Nations Education, Scientific and Cultural Organisation and Ghana Museums and Monuments Board could consider a more community-inclusive heritage management framework that takes cognizance of local values and perspectives to ensure sustainable heritage management and development.
Social implications
The values and perspectives of the local community matter in heritage management. The heritage authorities need to engage more with the community people and educate them on the best practices regarding the sustainable management of World Heritage Sites.
Originality/value
This paper argues that the management of global heritage sites should not be elitist in orientation and character. It should respect the principle of community participation for inclusive development.
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Sheena Carlisle, Stanislav Ivanov and Corné Dijkmans
This paper aims to present the findings from a European study on the digital skills gaps in tourism and hospitality companies.
Abstract
Purpose
This paper aims to present the findings from a European study on the digital skills gaps in tourism and hospitality companies.
Design/methodology/approach
Mixed methods research was adopted. The sample includes 1,668 respondents (1,404 survey respondents and 264 interviewees) in 5 tourism sectors (accommodation establishments, tour operators and travel agents, food and beverage, visitor attractions and destination management organisations) in 8 European countries (UK, Italy, Ireland, Spain, Hungary, Germany, the Netherlands and Bulgaria).
Findings
The most important future digital skills include online marketing and communication skills, social media skills, MS Office skills, operating systems use skills and skills to monitor online reviews. The largest gaps between the current and the future skill levels were identified for artificial intelligence and robotics skills and augmented reality and virtual reality skills, but these skills, together with computer programming skills, were considered also as the least important digital skills. Three clusters were identified on the basis of their reported gaps between the current level and the future needs of digital skills. The country of registration, sector and size shape respondents’ answers regarding the current and future skills levels and the skills gap between them.
Originality/value
The paper discusses the digital skills gap of tourism and hospitality employees and identifies the most important digital skills they would need in the future.
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Susan Osireditse Keitumetse, Katlego Pleasure Mwale, Gakemotho Satau, Kgosietsile Velempini, Vasco Ompabaletse Baitsiseng, Onalethuso Petruss Buyile Mambo Ntema, Jobe Manga and Stephen Thapelo Mogotsi
This study applied the Heritage Place Lab (HPL) research-practice teams methodology to identify missing cultural values and/or oversubscribed natural values and assess impacts on…
Abstract
Purpose
This study applied the Heritage Place Lab (HPL) research-practice teams methodology to identify missing cultural values and/or oversubscribed natural values and assess impacts on sustainable conservation of the Okavango Delta World Heritage Site. The authors found that cultural elements are often overlooked owing to limited inputs from trans-disciplinary and cross-stakeholder perspectives to conservation. This may explain why the majority of African sites on the List of World Heritage in Danger are of “natural” designations, as an absence of cultural values is linked to the exclusion of people and, therefore, gives rise to conflicts of access and use.
Design/methodology/approach
World Heritage Site statistics, published and non-published documents/literature, site maps, site registers, consultancy reports and archival materials were used to assess whether existing as well as potential natural and cultural site values were considered for the contemporary management of the Okavango Delta site in a way that leads to a sustainable conservation approach. The composition of the research-practice team as suggested by the HPL methodology constituted a ready-made diverse team of academics, policy makers and community members that could apply its diverse expertise to fully assess whether all values necessary for a sustainable conservation approach are accounted for.
Findings
Using expertise of trans-disciplinary team populated during the HPL, the authors found that cultural values of the OD-WHS are not highlighted in the OUVs dossier but are significantly expressed on site by locals, leading to potential conflicts of conservation. The research alerts conservationists to embrace an approach that includes all values on the site in order move towards sustainable conservation.
Research limitations/implications
More research that require funding is needed to cover a wider area of the site, as well as enable work in adjoining countries to compare experiences per country - The Okavango waterbody starts in Angola and go through Namibia, and finally to Botswana.
Practical implications
Conservation indicators of African nature world heritage sites constitute of, and border on, diverse stakeholders. An all-encompassing approach such as the Heritage Place Lab (HPL) methodology approach always needs to be factored in.
Social implications
Including cultural aspects of world heritage sites designated as ‘natural' is important to allow for socio-cultural inclusion in conservation management. This allows for local communities to become visible and active participants in the management of the site as they contribute their socio-cultural qualities to landscape conservation and management, a process that has potential to enhance sustainable conservation of the Okavango Delta site landscape, as well as other wetlands across the world.
Originality/value
The adopted approach to values assessment has somehow not conformed to the OUVs emphasis or other dichotomies of the World Heritage criteria but instead assessed on-the-ground management practice against key sustainable conservation indicators. Using the ICCROM HPL trans-disciplinary research-practice team approach, the focus was on a holistic values assessment of the site. The authors found that cultural values are currently under recognised, under-acknowledged and less expressed; creating potential conflicts that may hinder achievement of sustainable conservation and management of the site towards 2030 SDG agenda.
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Teemu Birkstedt, Matti Minkkinen, Anushree Tandon and Matti Mäntymäki
Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical…
Abstract
Purpose
Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.
Design/methodology/approach
The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).
Findings
The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.
Research limitations/implications
To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.
Practical implications
For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.
Social implications
For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.
Originality/value
By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.
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