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Article
Publication date: 26 April 2024

Jasmin Afrahi

Companies are increasingly struggling with the costs of absenteeism due to their employees’ physical and increasing psychological illnesses. At the same time, employers should…

Abstract

Purpose

Companies are increasingly struggling with the costs of absenteeism due to their employees’ physical and increasing psychological illnesses. At the same time, employers should recognize the value of healthy employees in terms of greater productivity and the development of positive organizational attitudes. Many organizations have implemented workplace health promotion (WHP) programs; however, we still have limited knowledge about the effectiveness of various measures. The present study is an examination of 18 WHP activities and their effect on employees’ perceived health support and actual absence rates.

Design/methodology/approach

I organized 112 German companies into four groups based on their subjective (employee perception of health promotion) and objective (absence rate) performance. Applying multinomial regression analysis, I assessed a company’s likelihood of falling into one of the four clusters if a specific measure was not implemented in it.

Findings

I identified five measures that significantly differ between company clusters: healthy food offerings, sports offerings, having fitness rooms, systematically evaluating WHP programs and smoking cessation courses. Investing in occupational health management can be a strategic asset for organizations. The study results give companies recommendations on how to address WHP and how to implement these concrete measures.

Originality/value

The study’s originality lies in the incorporation of 18 concrete WHP measures and the comparison of their effects in objective and subjective terms. It shows that employers can enhance employee well-being by using simple WHP activities.

Details

International Journal of Workplace Health Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8351

Keywords

Article
Publication date: 26 April 2024

Mohammad Saeed Abdallah ALsheyab

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing…

Abstract

Purpose

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

Design/methodology/approach

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

Findings

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations/implications

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

Practical implications

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Social implications

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

Originality/value

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 30 April 2024

Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…

Abstract

Purpose

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

Design/methodology/approach

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Findings

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

Originality/value

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 April 2024

Ali Meftah Gerged, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…

Abstract

Purpose

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and aggressive CSR engagement, as well as their associations with CSR awarding. This study aims to differentiate between optimal and aggressive CSR engagement and examine their relationship with CSR awarding while considering the moderating influence of board characteristics from the perspectives of stakeholder and agency theories.

Design/methodology/approach

This empirical analysis draws on an international dataset comprising 43,803 observations from nine sectors across 41 countries. We employ a least squares dummy variable regression approach that accounts for country, industry and year effects to conduct the analysis.

Findings

The results reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection.

Practical implications

Our evidence provides valuable insights to help firms seeking to enhance their social reputation through CSR activities better allocate their resources and avoid unnecessary financial commitments.

Originality/value

This study advances the current understanding by exploring the relationship between aggressive CSR engagement and the recognition of CSR awards. Furthermore, it scrutinises the factors that dictate when such aggressive CSR engagement translates into enhanced social reputation, as evidenced by the attainment of CSR awards.

Details

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

Keywords

Article
Publication date: 23 April 2024

Hajira Liaqat, Ishfaq Ahmed and Sheikh Usman Yousaf

This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.

Abstract

Purpose

This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.

Design/methodology/approach

Transcendental phenomenology approach is opted using a multi-stage data collection strategy consisting of observations, documentary reviews and semi-structural interviews to get deep into the phenomenon in a particular context.

Findings

Findings highlight Islamic religious communication as workplace Islamic da’wah that is majorly categorized into compulsive da’wah, objectics da’wah and impulsive da’wah, serving its role in bringing spirituality to work through work-faith integration.

Research limitations/implications

The finding of the study can be used in planning, formulating and implementing Islamic da’wah-based model to induce spirituality at work.

Originality/value

This study is the first of its type exploring Islamic da’wah in an organizational context as a mean to bring spirituality at work.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 30 April 2024

Ruby Valerie Whitelaw

Research highlights that residential care experienced children and young people in Scotland have poorer educational outcomes than their peers within the wider population. Despite…

Abstract

Purpose

Research highlights that residential care experienced children and young people in Scotland have poorer educational outcomes than their peers within the wider population. Despite this, poor educational attainment is not inevitable, and further research is needed to increase the understanding of long-term trajectories. This paper aims to address a gap in contemporary literature that is of benefit to practitioners, academics and policymakers. Despite experiencing adversity, attachment, separation and loss, school attainment data on leaving care only reflects part of the educational journey.

Design/methodology/approach

Using a mixed methodology and social constructionist theoretical framework, a practitioner-led PhD study gathered data from questionnaires and qualitative information from 13 semi-structured interviews with young people who had experienced residential care in Scotland. Recruitment was through a gatekeeper within a national third-sector organisation. The educational trajectories for young people with experience of residential care in Scotland are complex. A lived experience perspective from a PhD study illustrates that statistical data only captures part of the journey and the author needs to reconsider how success is measured.

Findings

Of the 13 participants in the study, 12 achieved success educationally, although for the majority of those interviewed, attainment continued after leaving compulsory education. Barriers to greater success included placement uncertainty and movement, stigma, low expectations, pressure to not become a statistic, procedural obstacles and inconsistency or poor relationships.

Research limitations/implications

Supportive relationships and stable placements can create circumstances conducive to effective learning, but evidence reflects that support is necessary throughout the life course if children, young people and adults with care experience are to reach their full academic potential.

Originality/value

Research into the educational outcomes for those with experience of residential care in Scotland is limited. This paper, from a PhD, provides lived experience accounts from a practitioner-led study.

Details

Journal of Children's Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-6660

Keywords

Article
Publication date: 30 April 2024

Kristijan Breznik, Naraphorn Paoprasert, Klara Novak and Sasitorn Srisawadi

This study aims to identify research trends and technological evolution in the polymer three-dimensional (3D) printing process that can effectively identify the direction of…

Abstract

Purpose

This study aims to identify research trends and technological evolution in the polymer three-dimensional (3D) printing process that can effectively identify the direction of technological advancement and progress of acceptance in both society and key manufacturing industries.

Design/methodology/approach

The Scopus database was used to collect data on polymer 3D printing papers. This study uses bibliometric approach along with network analytic techniques to identify and discuss the most important countries and their scientific collaboration, compares income groups and analyses keyword trends.

Findings

It was found that top research production results from heavy investments in research and development. The USA has the highest number of papers among the high-income countries. However, scientific production in the other two income groups is strongly dominated by China and India. Keyword analysis shows that countries with lower incomes in certain areas, such as composite and bioprinting, have fallen behind other groups over time. International collaborations were suggested as mechanisms for those countries to catch up with the current research trends. The evolution of the research field, which started with a focus on 3D printing processes and shifted to printed part designs and their applications, was discussed. The advancement of the research topic suggests that translational research on polymer 3D printing has been led mainly by research production from higher-income countries and countries with large research and development investments.

Originality/value

Previous studies have conducted performance analysis, science mapping and network analysis in the field of 3D printing, but none have focused on global research trends classified by country income. This study has conducted a bibliometric analysis and compared the outputs according to various income levels according to the World Bank classification.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 30 April 2024

Zheng Liu, Na Huang, Chunjia Han, Mu Yang, Yuanjun Zhao, Wenzhuo Sun, Varsha Arya, Brij B. Gupta and Lihua Shi

The aim of this study was to analyze the effects of carbon reduction efforts and preservation efforts on system benefits in the cold chain industry of fresh products.

Abstract

Purpose

The aim of this study was to analyze the effects of carbon reduction efforts and preservation efforts on system benefits in the cold chain industry of fresh products.

Design/methodology/approach

This study develops an optimal decision game model for the fresh products in the cold chain, incorporating the retailer's preservation effort and the supplier's carbon emission reduction effort. It quantifies the relationship between carbon emission reduction effort, preservation effort and system profit. The model considers parameters like carbon trading price, consumer low-carbon preference and consumer freshness preference, reflecting real-world conditions and market trends. Numerical simulations are conducted by varying these parameters to observe their impact on system profit.

Findings

Under the carbon cap-and-trade policy, the profit of the fresh cold chain system is higher than that of the fresh cold chain system without carbon constraints, and the profit of the supplier under decentralized decision-making is increased by nine times in the simulation results. The increase in carbon trading prices can effectively improve the freshness level of fresh products cold chain, carbon emission reduction level and system profit.

Originality/value

This study comprehensively considers the factors of freshness and carbon emission reduction, provides the optimal low-carbon production decision-making reference for the fresh food cold chain and promotes the sustainable development of the fresh food cold chain.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 25 April 2024

Ahmad Ghaith and Ma Huimin

Organizations working in high-hazard environments contribute significantly to modern society and the economy, not only for the valuable resources they hold but also for the…

Abstract

Purpose

Organizations working in high-hazard environments contribute significantly to modern society and the economy, not only for the valuable resources they hold but also for the indispensable products and services they provide, such as power generation, transportation and defense weapons. Therefore, the main purpose of this study is to develop a framework that outlines future research on systems safety and provides a better understanding of how organizations can effectively manage hazard events.

Design/methodology/approach

In this research, we developed the high hazard theory (HHT) and a theoretical framework based on the grounded theory method (GTM) and the integration of three established theoretical perspectives: normal accident theory (NAT), high reliability theory (HRT) and resilience engineering (RE) theory.

Findings

We focused on the temporal aspect of accidents to create a timeline showing the progression of hazard events and the factors contributing to safety and hazards in organizations. Given the limitations of the previous theories in providing a coherent explanation of hazard event escalation in high-hazard organizations (HHOs), we argue that the highlighted theories can be more complementary than contradictory regarding their standpoints on disasters and accident prevention.

Practical implications

A proper appreciation of the hazard nature of organizations can help reduce their susceptibility to failure, prevent outages and breakdowns of systems, identify areas for improvement and develop strategies to enhance performance.

Originality/value

By developing HHT, we contribute to systems safety research by developing a new, refined theory and enrich the theoretical debate. We also expand the understanding of scholars and practitioners about the characteristics of organizations working in high-hazard environments.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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