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1 – 10 of 15Ahmet Tarık Usta and Mehmet Şahin Gök
The world is increasingly threatened by climate change. As the dimensions of this danger grow, it becomes essential to develop the most effective policies to mitigate its impacts…
Abstract
Purpose
The world is increasingly threatened by climate change. As the dimensions of this danger grow, it becomes essential to develop the most effective policies to mitigate its impacts and adapt to these new conditions. Technology is one of the most crucial components of this process, and this study focuses on examining climate change adaptation technologies. The aim of the study is to investigate the entire spectrum of technology actors and to concentrate on the technology citation network established from the past to the present, aiming to identify the core actors within this structure and provide a more comprehensive outlook.
Design/methodology/approach
The study explores patent citation relationships using social network analysis. It utilizes patent data published between 2000 and 2023 and registered by the US Patent and Trademark Office.
Findings
Study findings reveal that technologies related to greenhouse technologies in agriculture, technologies for combatting vector-borne diseases in the health sector, rainwater harvesting technologies for water management, and urban green infrastructure technologies for infrastructure systems emerge as the most suitable technologies for adaptation. For instance, greenhouse technologies hold significant potential for sustainable agricultural production and coping with the adverse effects of climate change. Additionally, ICTs establish intensive connections with nearly all other technologies, thus supporting our efforts in climate change adaptation. These technologies facilitate data collection, analysis, and management, contributing to a better understanding of the impacts of climate change.
Originality/value
Existing patent analysis methods often fall short in detailing the unique contributions of each technology within a technological network. This study addresses this deficiency by comprehensively examining and evaluating each technology within the network, thereby enabling us to better understand how these technologies interact with each other and contribute to the overall technological landscape.
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Damithri Chathumani Lansakara, Loic Le De, Michael Petterson and Deepthi Wickramasinghe
The paper reviews existing literature on South Asian ecosystem-based disaster risk reduction (DRR) and identifies how community participation can be used to plan and implement…
Abstract
Purpose
The paper reviews existing literature on South Asian ecosystem-based disaster risk reduction (DRR) and identifies how community participation can be used to plan and implement ecosystem-based DRR approaches.
Design/methodology/approach
The literature review methodology involved several stages. Firstly, the research objective was determined. Secondly keywords for the literature search were determined. Scopus, Google Scholar, JSTOR and AUT online library were utilized for the literature search. After the search, the literature was screened. The study design, methodology, results and limitations were identified and documented. After data extraction, the literature was analyzed. The patterns, trends and inconsistencies in the literature were identified based on the research question. Later the gaps, controversies and future research needs were identified. Then, a comprehensive and structured literature review that summarizes the relevant literature, synthesizes the findings and provides a critical evaluation of the literature was documented. After writing the document, it was reviewed and edited to ensure its clarity, accuracy and coherence.
Findings
The paper identifies four different themes recurrently emerging in literature on the importance of community participation in ecosystem-based DRR in South Asia. The themes are local community participation in ecosystem-based DRR governance, knowledge production, livelihood enhancement and increased public acceptance.
Originality/value
The paper also illustrates the challenges in integrating community participation with the dominant physical scientific approaches ecosystem-based DRR and proposes a five-element framework to facilitate the integration.
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Nour R. El Amine and Rosalía Cascón-Pereira
Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims…
Abstract
Purpose
Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.
Design/methodology/approach
A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.
Findings
The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.
Research limitations/implications
The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.
Originality/value
This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.
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Ahmed Helmy Mohamed Gomaa Mohamed
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…
Abstract
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.
Minelle E. Silva, Salomée Ruel and José Milton Sousa-Filho
As firms consider initiatives to enhance their social sustainability performance, supplier diversity, equity and inclusion (DEI) have become significantly more important. As such…
Abstract
Purpose
As firms consider initiatives to enhance their social sustainability performance, supplier diversity, equity and inclusion (DEI) have become significantly more important. As such, the purpose of this study is to theorize, operationalize and develop an empirical scale to measure supplier DEI.
Design/methodology/approach
The following three-phase scale development method was used: first, identification of scale items from the literature; second, a qualitative component involving interviews with expert panels; and third, a psychometric evaluation through two survey rounds with 327 managers from multiple areas of supply chain management.
Findings
Although not necessarily a new concept, this study provides a more complete understanding of supplier DEI beyond traditional aspects of supplier diversity (e.g. women and minority-owned suppliers) to feature additional considerations (e.g. LGBTQIAP+) and reflect broader societal considerations, such as human rights. Therefore, validated items for the three dimensions (i.e. diversity, equity [human rights] and inclusion) were identified.
Originality/value
This study provides systematically validated scales to measure supplier DEI based on three dimensions. Each dimension can be developed separately from the others, but they are intertwined, which reinforces the contribution to both scholars and practitioners.
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Evelyn Lopez, Jose A. Flecha-Ortiz, Maria Santos-Corrada and Virgin Dones
The COVID-19 pandemic has significantly affected service small- and medium-sized enterprises (SMEs), increasing the importance of understanding how these businesses can become…
Abstract
Purpose
The COVID-19 pandemic has significantly affected service small- and medium-sized enterprises (SMEs), increasing the importance of understanding how these businesses can become more resilient and how service innovation can be an effective strategy to increase their adaptive capacity and survival. This study aims to examine the role of dynamic capabilities in service innovation as a factor explaining the resilience of SMEs in Puerto Rico and the Dominican Republic during the COVID-19 crisis and its impact on service innovation. Additionally, the authors assess whether service innovation has a significant impact on value cocreation in these businesses.
Design/methodology/approach
This study used a quantitative method by surveying 118 SME owners in Puerto Rico and the Dominican Republic. The data were analyzed using partial least-squares structural equation modeling.
Findings
The results reflect important theoretical contributions by analyzing resilience from an innovation perspective instead of a retrospective approach, which is an area that has not been analyzed in the literature. Additionally, theoretical contributions to marketing services in SMEs are discussed, which is an underresearched topic. The results advance by discussing the role of service innovation through the reconfiguration of resources and how this can be an effective strategy to increase value cocreation with customers during crises.
Originality/value
This study is original in that it analyzes resilience from the perspective of innovation, and not from a retrospective approach. It offers a vision in response to the need for studies that provide a clearer conceptualization of resilience in small businesses. This highlights the importance of considering regional differences and service innovation as effective strategies to enhance resilience and value cocreation with customers.
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Clinton Free, Stewart Jones and Marie-Soleil Tremblay
The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in…
Abstract
Purpose
The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.
Design/methodology/approach
This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.
Findings
In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.
Originality/value
Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.
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