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Open Access
Article
Publication date: 30 November 2023

Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Abstract

Purpose

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Design/methodology/approach

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Findings

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

Originality/value

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Content available
Book part
Publication date: 29 December 2023

Abstract

Details

World Healthcare Cooperatives: Challenges and Opportunities
Type: Book
ISBN: 978-1-80455-775-4

Article
Publication date: 25 December 2023

Naba Kumar Das, Arup Roy and Saurabh Kumar Srivastava

The global organic market is expanding, and India is in an advantageous position with the highest number of organic producers worldwide. Although many articles have been published…

Abstract

Purpose

The global organic market is expanding, and India is in an advantageous position with the highest number of organic producers worldwide. Although many articles have been published on the value chain of organic products from India, no significant studies were found related to the value chain analysis of organic pineapple. This study aims to know the various aspects of the organic pineapple value chain, i.e. network structure, value addition at various stages of chain actors, value chain upgradation and governance structure.

Design/methodology/approach

The study is explorative in nature, and primary data from various actors involved in the chain is collected and analyzed. Primary data through a structured schedule and interviews are collected from farmers and traders. A multistage sampling plan has been adopted. A sample of 75 farmers was randomly selected from the study area. For traders, snowball sampling is used due to the nonavailability of the sampling frame. A total of 10 commission agents, 10 wholesalers and 20 retailers were thus selected for the study. For objectives 1 and 4, descriptive statistics are used. For objective 2, a modified formula described by (Murthy et al., 2007) is used to calculate farmer’s net price and marketing margin. For objective 3, Garrett’s ranking technique is used to identify various constraints in upgrading the organic pineapple value chain in Assam.

Findings

This study shows that the value chain of organic pineapple is in the initial stage and proper value addition is required to have a complete regulated value chain. Six marketing channel is identified, and products are sold through farmer producer company only in case of export and trade with distant buyers. The marketing efficiency for channels II and III is 1.69 and 0.99, respectively. The degree of value addition for channel II in the hands of the commission agent, wholesaler and retailer is 11.65%, 4.56% and 12.60%, respectively. In the various constraints in upgrading the value chain, farmers rank “policy support” as a major constraint. In the governance structure, trade with distant traders and exports is done formally and through written contracts.

Research limitations/implications

The study performs value chain analysis of organic pineapple in Cachar district of Assam, India for the year January 2022–January 2023. Future studies are encouraged related to various aspects of the supply chain and value chain of organic pineapple from various northeastern states of India and other states.

Practical implications

The study will help policymakers and key actors to know the existing chain and frame a well-coordinated and regulated value chain.

Originality/value

This study is one of the first study to explore the value chain of organic pineapple of Cachar district of Assam, India. Implementation of these findings can help various actors to strengthen the existing value chain.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 28 February 2024

Souresh Cornet, Saswat Barpanda, Marc-Antoine Diego Guidi and P.K. Viswanathan

This study aims at understanding how higher education institutions (HEIs) can contribute to sustainable development, by designing their programmes for bringing about a…

Abstract

Purpose

This study aims at understanding how higher education institutions (HEIs) can contribute to sustainable development, by designing their programmes for bringing about a transformative impact on communities and students, and also to examine what alternative pedagogical approaches could be used for that. In the past decades, HEIs have increasingly created social innovation (SI) programmes, as a way to achieve United Nations Sustainable Development Goals. These community-oriented and field-based programmes are difficult to ally with conventional classroom education. This study explores how these programmes could integrate the participatory approach and what would be the benefits. It also investigates the effectiveness of the experiential learning approach for teaching sustainability.

Design/methodology/approach

A case study method is used to document SI projects initiated by an HEI programme in rural India.

Findings

It was found that the participatory approach contributes to empowering communities and also benefits the students in terms of academic, professional and personal growth. Empirical findings show that experiential learning is an efficient method to teach sustainability. Ultimately, both pedagogical approaches are found to be mutually beneficial.

Originality/value

This study fills a gap in the literature, by providing empirical evidence on how HEI can implement innovative educational strategies such as participatory approach and experiential learning in their programmes towards teaching sustainability. A conceptual model for HEI interested in developing similar programmes is also proposed. To the best of the authors’ knowledge, this study is one of the first studies focusing on the context of Indian HEI.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

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