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Article
Publication date: 18 March 2022

Sanjay Bhattacharya and Ankur Mathur

The construction industry worldwide is looking for overall efficiency in the entire project life cycle. Lean construction and Building Information Modeling (BIM) are together, key…

Abstract

Purpose

The construction industry worldwide is looking for overall efficiency in the entire project life cycle. Lean construction and Building Information Modeling (BIM) are together, key constituents in this quest. This study looks to reinforce the contribution of BIM to deliver applied lean principles to enhance productivity and performance.

Design/methodology/approach

The study adopts mixed methodologies of Ethnographic Action Research (EAR) and crisp set Qualitative Comparative Analysis (csQCA). The mosaic of case studies provides a descriptive and instrumental approach. While a descriptive approach investigates the interventions and phenomenon relating BIM to Lean, an instrumental approach constitutes exemplars of the interrelated phenomenon of BIM and Lean.

Findings

The themes of Elimination of Waste, Kaizen, Respecting the Human Elements, Poke-a-Yoke and Jidoka are contributed to the maximum by BIM. All the case studies discussed evidence of the contribution to Lean, as they enhance end-customer value.

Research limitations/implications

The contribution of BIM towards Lean could encourage collaborations amongst stakeholders for mutual benefits. BIM could enhance decision making, predictive simulation, risk analysis, etc. with many other exciting possibilities of delivering productivity and performance. The study is limited by the insights offered by the individual cases.

Originality/value

The study provides insights into potential developments and research. It is expected to encourage reflective professional practice triggered by innovative thinking for the gainful utilization of BIM to deliver Lean.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 6 March 2023

Gunilla Eklöv Alander

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

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Abstract

Purpose

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

Design/methodology/approach

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

Findings

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

Research limitations/implications

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Practical implications

Internal auditors may understand their practice differently through the archetypes that result from this study.

Social implications

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

Originality/value

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 September 2023

Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…

Abstract

Purpose

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

Design/methodology/approach

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

Findings

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

Research limitations/implications

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practical implications

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

Social implications

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

Originality/value

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

Details

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

Keywords

Article
Publication date: 14 December 2023

Michael Giebelhausen and T. Andrew Poehlman

This paper aims to provide researchers and practitioners with a consumer-focused alternative for considering the integration of artificial intelligence (AI) into services.

Abstract

Purpose

This paper aims to provide researchers and practitioners with a consumer-focused alternative for considering the integration of artificial intelligence (AI) into services.

Design/methodology/approach

The paper reviews and critiques the most popular frameworks for addressing AI in service. It offers an alternative approach, one grounded in social psychology and leveraging influential concepts from management and human–computer interaction.

Findings

The frameworks that dominate discourse on this topic (e.g. Huang and Rust, 2018) are fixated on assessing technology-determined feasibility rather than consumer-granted permissibility (CGP). Proposed is an alternative framework consisting of three barriers to CGP (experiential, motivational and definitional) and three responses (communicate, motivate and recreate).

Research limitations/implications

The implication of this research is that consistent with most modern marketing thought, researchers and practitioners should approach service design from the perspective of customer experience, and that the exercise of classifying service occupation tasks in terms of questionably conceived AI intelligences should be avoided.

Originality/value

Indicative of originality, this paper offers an approach to considering AI in services that is nearly the polar opposite of that widely advocated by e.g., Huang et al., (2019); Huang and Rust (2018, 2021a, 2021b, 2022b). Indicative of value is that their highly cited paradigm is optimized for predicting the rate at which AI will take over service tasks/occupations, a niche topic compared to the mainstream challenge of integrating AI into service offerings.

Details

Journal of Services Marketing, vol. 38 no. 1
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 23 January 2023

Cameron McEwan

The aim of this article is to develop an architectural pedagogy for the Anthropocene. The author reflect on a project within a postgraduate architectural theory module to address…

Abstract

Purpose

The aim of this article is to develop an architectural pedagogy for the Anthropocene. The author reflect on a project within a postgraduate architectural theory module to address the following questions: How can architectural pedagogy articulate critical modes of production that contribute to quality education in the time of the Anthropocene? What are the ideas, values and practices needed?

Design/methodology/approach

The method employed is close reading of texts focussed on three areas: critical theory and pedagogy, political theory and the Anthropocene, and architectural theory and typological urbanism. These theoretical narratives are placed in dialogue with a reflection on a design research pedagogical project. The theoretical narratives and design research project seek to articulate the multidimensionality of critical education. The methodology enacted in the paper performs the pedagogy of the classroom.

Findings

The study yields compelling conclusions regarding the potential for rethinking the idea of typology under the pressure of the Anthropocene and of critical pedagogy combined with design research to take positions on urgent political and social matters. The author concludes with a toolkit of concepts, values and knowledge practices.

Originality/value

At a time when disciplines tend towards discrete specialisation, while the need for knowledge production is ever more transdisciplinary, this paper develops inventive techniques and conceptual frameworks for supporting approaches where different fields and ideas make contact as a collective task in the era of the Anthropocene. It updates theories of typology to address contemporary pressures.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 17 no. 3
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 6 December 2023

Sophie Hunt, Dag Håkon Haneberg and Luitzen de Boer

This paper aims to make sense of the social enterprise in a frame of social procurement and conceptualise it as a provider of public welfare based on bibliometric material…

Abstract

Purpose

This paper aims to make sense of the social enterprise in a frame of social procurement and conceptualise it as a provider of public welfare based on bibliometric material. Comprehensively, it contributes to developments in social procurement, which has received limited attention.

Design/methodology/approach

Scoping literature from Web of Science and using bibliometric methods, the paper identifies and qualitatively explores the literary intersections between social enterprise and social procurement.

Findings

Of the 183 articles, four literary clusters are revealed illustrating scholarly intersections and a detailed exploration of social enterprise as a public provider. The alignment and themes of the clusters further indicate the application of, and role played by, social enterprise in social procurement. Collectively, they reveal the dominance of social enterprise in this dyadic relationship and a minor undertaking of research in social procurement.

Social implications

This “sense-making” groundwork forms a foundational step in developing our understanding of procurements through social enterprises. Furthermore, a positioning and conceptualisation of social enterprise accredits their utility and applicability in delivering public benefits. In this way, the paper informs and supports scholarly and practice-based interest into social enterprises for the delivery of public services.

Originality/value

The paper presents the first bibliometric conceptualisation of social enterprise in relation to social procurement and offers detailed insights through the bibliometric clusters. Furthermore, the paper contributes to the underdeveloped social dimension of procurement and bridges the gap between two distinct fields of scholarship: public management and administration and social entrepreneurship.

Details

Journal of Public Procurement, vol. 24 no. 1
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 29 September 2023

Huanan Sun, Chenhao Li, Qian Zhang and Yanling Zhu

Through this study, the aim is to provide reference for the improvement of CEO related theories, the reform of internal governance mechanisms and compensation systems in…

Abstract

Purpose

Through this study, the aim is to provide reference for the improvement of CEO related theories, the reform of internal governance mechanisms and compensation systems in enterprises, and ultimately contribute to economic and social development and the achievement of dual carbon goals.

Design/methodology/approach

In the context of accelerating the implementation of the “dual carbon” goal and promoting sustainable economic and social development, this paper builds a panel data model based on the panel data of 31 provinces in China from 2011 to 2019 to empirically test the impact of CEO stability on green innovation and total factor productivity of enterprises.

Findings

The results show that CEO stability has a positive role in promoting enterprise total factor productivity and green innovation and enterprise green innovation also has a positive role in promoting total factor productivity; Heterogeneity testing found that CEO stability has no significant impact on green innovation in state-owned enterprises. Corporate green innovation has a partial mesomeric effect between CEO stability and total factor productivity; The proportion of independent directors has a negative moderating effect on CEO stability and corporate green innovation, while equity incentive has a positive moderating effect on the relationship between CEO stability, corporate total factor productivity and green innovation.

Originality/value

First, it develops the research on CEO stability and its economic consequences. Second, it expands the impact of CEO stability on heterogeneous enterprises. Third, provides new ideas for the reform of internal governance mechanism and salary system of enterprises.

Details

Kybernetes, vol. 53 no. 2
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 19 September 2023

Mohamad Zreik

This paper aims to examine the USA's policy toward Myanmar or Burma, analyzing the bilateral relationship between the two countries from the pre-colonial period to the present…

Abstract

Purpose

This paper aims to examine the USA's policy toward Myanmar or Burma, analyzing the bilateral relationship between the two countries from the pre-colonial period to the present day. It highlights the implications of political shifts in the system of government in Myanmar for the bilateral relationship with the USA, particularly after the 1962 coup and the emergence of rising regional powers like China. The paper also shows how the economic role of Myanmar has increased, leading to more equal relations with the United States of America.

Design/methodology/approach

This paper employs a qualitative research design, analyzing data from both primary and secondary sources. The methodology includes a literature review and document analysis to gain a comprehensive understanding of the USA–Myanmar bilateral relationship. The research also analyzes political and economic developments in Myanmar and the region, placing the USA policy in a broader context.

Findings

The research finds that the USA has been an influential player in Myanmar's politics and economy. However, with Myanmar's integration into the Chinese Belt and Road Initiative and its accession to Association of Southeast Asian Nations (ASEAN), its economic role has become more significant, leading to a more balanced relationship with the USA. The paper also shows that the USA's policy toward Myanmar has undergone significant changes, particularly after the 2011 easing of sanctions by former President Barack Obama.

Originality/value

Although many works have traced the history of USA–Myanmar ties, this study provides a fresh perspective by setting past events against the backdrop of contemporary geopolitical upheavals, therefore highlighting the complex evolution of their bilateral dynamics. The paper contributes to the literature on the USA–Myanmar bilateral relationship by providing a comprehensive analysis of the relationship from a historical perspective. The research also adds to the discussion of the implications of political and economic developments in Myanmar for the bilateral relationship with the USA. The findings of this study have important implications for policymakers and scholars interested in the USA's role in Southeast Asia and its relations with rising regional powers like China.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1819-5091

Keywords

Article
Publication date: 28 February 2023

Manish Tiwari, Anil Panghal, Vipul Mittal and Ravi Gupta

The purpose of this paper is to review phytochemical potential of acacia and its associated health advantages. Acacia a moderate-sized, deciduous tree and recognised as…

Abstract

Purpose

The purpose of this paper is to review phytochemical potential of acacia and its associated health advantages. Acacia a moderate-sized, deciduous tree and recognised as health-promoting species because of availability of essential bioactive components. The bioactive compounds such as tannins, flavonoids, alkaloids, fatty acids and polysaccharides (gums) present in the plant parts of acacia, namely, bark, leaves, flowers, fruits, twigs and seeds, have medicinal value and thus are used to overlay the formulations of plant-based drugs and value-added foods.

Design/methodology/approach

Major well-known bibliometric information sources such as Web of Science, Scopus, Mendeley and Google Scholar were searched with keywords such as “nutrition value of acacia”, “bioactive compounds”, “health benefits”, “processing and safety” were chosen to obtain a database of 1,428 papers. The search considered papers in the English language from the past 18 years of publication in journals (2004–2022). The article selection process consisted of the screening of titles and abstracts, based on inclusion and exclusion criteria. Articles that did not have acacia components as a study objective were taken into consideration for exclusion. A final database of 87 scientific sources was made after sorting and classifying them according to different criteria based on topic relevance, country of origin and year of publication. Articles with other random descriptors were also searched to complement the discussion of the results obtained.

Findings

The literature reflected that acacia contains all necessary phytochemicals like polyphenols, flavonoids, terpenoids, glucosinolates, alkaloids and carotenoids along with essential macro, micro-nutrients. Furthermore, processing methods such as soaking, cooking, roasting and dehusking significantly reduced the anti-nutritional factors present in acacia seeds of different species. This review also focused on the processing methods that are used to eliminate or lower down the anti-nutritional factors from the seeds. Previous findings related to acacia plant parts with respect to food development are explored and mentioned.

Originality/value

This review emphasised mainly on recent studies that had been reported on ethnomedical acacia plants therapeutically, commercially and exponentially for further studies to increase the utilisation in food processing.

Details

Nutrition & Food Science , vol. 53 no. 7
Type: Research Article
ISSN: 0034-6659

Keywords

Open Access
Article
Publication date: 3 April 2024

Arvind Parkhe

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although…

Abstract

Purpose

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although detailed, granular guidance is available in the strategy literature on all aspects of empirically testing theory, the other key aspect of theory development – theory generation – remains relatively neglected. The framework developed in this paper addresses this gap by proposing pathways for how new theory can be generated.

Design/methodology/approach

Grounded in two foundational principles in epistemology, the Genetic Argument and the open-endedness of knowledge, I offer a framework of distinct pathways that systematically lead to the creation of new knowledge.

Findings

Existing knowledge can be deepened (through introspection), broadened (through leverage) and rejuvenated (through innovation). These ideation pathways can unlock the vast, hidden potential of current knowledge in strategy.

Research limitations/implications

The novelty and doability of the framework can potentially inspire research on a broad, community-wide basis, engaging PhD students and management faculty, improving knowledge, democratizing scholarship and deepening the societal footprint of strategy research.

Originality/value

Knowledge is open-ended. The more we know, the more we appreciate how much we don’t know. But the lack of clear guidance on rigorous pathways along which new knowledge that advances both theory and practice can be created from prior knowledge has stymied strategy research. The paper’s framework systematically pulls together for the first time the disparate elements of transforming past learning into new knowledge in a coherent epistemological whole.

Details

Journal of Strategy and Management, vol. 17 no. 2
Type: Research Article
ISSN: 1755-425X

Keywords

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