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Publication date: 15 December 2011

Guangyou Liu and Hong Ren

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently…

Abstract

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

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Article
Publication date: 11 April 2016

Prodromos Chatzoglou and Dimitrios Chatzoudes

Nowadays, small and medium enterprises (SMEs) are incrementally using e-business tools in order to compete in an extremely hostile market and gain global access. The…

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3763

Abstract

Purpose

Nowadays, small and medium enterprises (SMEs) are incrementally using e-business tools in order to compete in an extremely hostile market and gain global access. The importance of e-business adoption for the economic success and survival of SMEs creates a very interesting field of research. The purpose of this paper is to develop and empirically test a conceptual framework that investigates the factors affecting the e-business adoption decision in SMEs.

Design/methodology/approach

The examination of the proposed conceptual framework was made with the use of a newly developed structured questionnaire that was distributed to a group of Greek SMEs. The questionnaire was distributed to 600 companies, while 161 usable questionnaires were finally returned. exploratory factor analysis, confirmatory factor analysis, linear regression methods and the structural equation modelling (SEM) technique were used to test the research hypotheses.

Findings

The proposed model explains 71 per cent of the variance of e-business adoption, with firm size, firm scope, IT infrastructure and internet skills being the most important e-business adoption drivers (with firm size being the most significant). On the other hand, CEOs knowledge, adoption cost, and competitive pressure do not seem to play an important role in the e-business adoption decision.

Research limitations/implications

A limitation stemming from the implemented methodology is the use of self report scales to measure the constructs of the proposed model. Moreover, the present paper lacks a longitudinal approach, since it is cross-sectional and provides a static picture of e-business adoption.

Practical implications

The paper makes an effort in order to point out areas that companies should emphasise in order to successfully adopt e-business and, therefore, harvest its potential benefits. Certain practical implications are offered in the final part of the paper.

Originality/value

First, the present study places SMEs in the centre of its attention, while the contemporary research mostly examines the implementation of e-business practices in large organisations. Second, the present study proposes a three-dimensional conceptual framework, including technological, organisational and environmental context. Such a multidimensional approach has randomly been explored in the existing literature. Third, the results of the study may be generalised in other developed countries with similar economic realities and yield interesting outcomes for practitioners in these countries.

Details

Journal of Enterprise Information Management, vol. 29 no. 3
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 1 November 2000

Göran Svensson

A conceptual framework for the analysis of vulnerability in supply chains is developed. The conceptual framework is limited to the inbound logistic flow of manufacturers…

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8416

Abstract

A conceptual framework for the analysis of vulnerability in supply chains is developed. The conceptual framework is limited to the inbound logistic flow of manufacturers. The study has been performed as a two‐step process. Step one explores the concept of vulnerability from the point of view of an inductive approach. The conceptual framework is generated and based on the empirical findings from a case study of a Swedish car manufacturer in the automotive industry. Step two is deductive in terms of testing in other industries the generated conceptual framework that originates from step one. The conceptual framework consists of two dimensions, namely categories of disturbance and sources of disturbance. Principally, categories of disturbance are divided into quantitative and qualitative disturbances. Sources of disturbance are divided into atomistic (direct) and holistic (indirect) disturbances. In addition, the specific criteria of an inbound logistic flow indicate how vulnerability in supply chains is proposed to be analysed according to the developed conceptual framework of vulnerability.

Details

International Journal of Physical Distribution & Logistics Management, vol. 30 no. 9
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 25 December 2020

Gabriela Lobo Veiga, Edson Pinheiro de Lima, José Roberto Frega and Sergio E. Gouvea da Costa

To investigate the relationship between performance frontier and operations strategy. A two-level conceptual framework is proposed based on performance elements that act…

Abstract

Purpose

To investigate the relationship between performance frontier and operations strategy. A two-level conceptual framework is proposed based on performance elements that act as output/input variables and delimit the scope of the frontier analysis.

Design/methodology/approach

The framework proposition is based on the fourth round of high-performance manufacturing survey data. A representative set of variables for assessing performance based on operations strategy constructs is defined through multivariate data analysis techniques. The main method used is the principal component analysis.

Findings

The proposed first-level conceptual framework formalizes the relationships between performance frontier analysis techniques and operations strategy, delimiting the scope and the structural definitions. The second-level conceptual framework defines the constructs of the input and output dimensions for frontier analysis studies.

Originality/value

The paper contribution is developed in the gap of market-led orientation to study operations strategy performance frontier since most related literature focuses on capabilities development with a main focus on the resource-based view (RBV) approach. A conceptual framework based on the competitive priorities is therefore proposed to represent the operations strategy in the view of the frontier techniques. The value lies in defining performance measures which are not a straightforward task as the growth of organization competitiveness and complexity require multiple performance measures. A deeper understanding of frontier estimation on the operations strategy context is also provided, contributing to positively influence firms to succeed in the current dynamic competitive environments.

Details

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

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Article
Publication date: 26 July 2012

Marios Soteriades

The purpose of this paper is to investigate the potential contribution of some approaches, i.e. value‐chain, strategic marketing, electronic marketing and clustering, and…

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6526

Abstract

Purpose

The purpose of this paper is to investigate the potential contribution of some approaches, i.e. value‐chain, strategic marketing, electronic marketing and clustering, and to suggest a conceptual framework allowing improving effectiveness in the field of promoting tourism destinations. Hence, the paper puts forward a conceptual framework allowing attaining an integrated approach in tourism destination marketing.

Design/methodology/approach

The approach adopted and implemented for this study is a desk research based on extensive literature and well‐established theories.

Findings

The paper provides insights into a comprehensive approach to destination marketing planning and implementation and suggests a conceptual framework encompassing approaches contributing to improve effectiveness and efficiency in the field of destination marketing.

Practical implications

The factors influencing e‐marketing and clustering approaches are highlighted and a set of recommendations are put forward for destination marketers.

Originality/value

Destination marketing organisations all over the world have to implement innovative and appropriate approaches; and use adequate tools and techniques in order to improve their marketing activities effectiveness and efficiency. The paper successfully addresses the complexity in the field of destination marketing due to the various stakeholders involved and to the nature of tourism product/experience. Therefore, this paper successfully suggests a conceptual framework contributing to improve effectiveness and efficiency of activities of destination marketing organizations by adopting an integrated approach based on well‐established theories.

Details

Journal of Hospitality and Tourism Technology, vol. 3 no. 2
Type: Research Article
ISSN: 1757-9880

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Article
Publication date: 5 August 2014

Jan Dick, Ron Smith, Lindsay Banin and Stefan Reis

The purpose of this paper is to review, from a sustainable management perspective, a range of conceptual frameworks; determine the efficacy and utility of three different…

Abstract

Purpose

The purpose of this paper is to review, from a sustainable management perspective, a range of conceptual frameworks; determine the efficacy and utility of three different data sources in generating indicators collectively; and consider the utility of a single index of total ecosystem services (TESI). The ecosystem service (ES) concept has been discussed as an important model to aid sustainable land-use management.

Design/methodology/approach

The historical development and the relative merits of sustainable management frameworks which can be implemented in a decision-making context were examined. The efficacy of a single index TESI was examined considering three data sources for 11 contrasting sites within the UK.

Findings

The choice of conceptual framework and data source depends on the specific question and scale being addressed. Publicly available data through the Eurostat route is primarily limited to the assessment of the provisioning services.

Research limitations/implications

Limitation of the study is that both bottom-up and top-down sourcing of data to conduct an ES assessment were considered.

Practical implications

The scale of enquiry when conducting ES assessment to aid sustainable management dictate the most useful data source. If conducting local assessments that give local data is more appropriate while conducting European Union (EU)-wide assessment gives less local precision, it does provide some insight when conducting larger-scale regional assessment which cannot otherwise be achieved.

Originality/value

The various data set analysed in this study all provided insight for sustainable management.

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 6 March 2017

Susana Duarte and V. Cruz Machado

The purpose of this research work is to propose an assessment framework to evaluate businesses in terms of the implementation of a green and lean organization’s supply chain.

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1453

Abstract

Purpose

The purpose of this research work is to propose an assessment framework to evaluate businesses in terms of the implementation of a green and lean organization’s supply chain.

Design/methodology/approach

A conceptual framework was developed for the assessment of green and lean implementation. The framework was designed using key criteria to identify green and lean initiatives. This led to the development of guidelines for each criterion, and the development of a scoring method. A multiple case study of five different organizations in the automotive industry was conducted to validate the conceptual framework.

Findings

The study reveals that high scores are derived from a good interaction between green and lean implementation in these companies. The results confirm that the initiatives considered in the conceptual framework were appropriate to represent the green and lean assessment framework.

Research limitations/implications

The case study was developed in five organizations. Validation of the model is not based on quantitative techniques. The sample size is too small. More study is need in different industry sectors.

Practical implications

The proposed model can be the basis for further research on green and lean concepts, contributing to the understanding of green and lean implementation. With this assessment method, managers can evaluate their business in relation to the implementation of green and lean supply chain initiatives.

Originality/value

To the author’s knowledge, this paper is the first to provide an assessment framework to evaluate an organization’s supply chain in terms of green and lean implementation.

Details

International Journal of Lean Six Sigma, vol. 8 no. 1
Type: Research Article
ISSN: 2040-4166

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Article
Publication date: 17 February 2021

Jamal Rahmani, Jalaledin Mirzay Razaz, Naser Kalantari, Leandro M.T. Garcia, Seyed Peyman Shariatpanahi, Hiba Bawadi, Jacqueline Y. Thompson, Paul M. Ryan, Heitor O. Santos and Arezoo Haghighian Roudsari

The purpose of this research is to develop a dynamic conceptual framework depicting factors related to the adoption of a healthy diet, which will underpin the development…

Abstract

Purpose

The purpose of this research is to develop a dynamic conceptual framework depicting factors related to the adoption of a healthy diet, which will underpin the development of an agent-based model (ABM) to uncover the dynamic interplay between these factors.

Design/methodology/approach

The conceptual framework was developed in three steps using available empirical data from a semi-structured in-depth interview qualitative study, comprehensive systematic literature searches, existing theories and models and expert opinions from across the world.

Findings

The conceptual framework explicitly presents intention as the key determinant of the tendency to adopt a healthy diet. Intention is determined by demographic, psychological and behavioural factors and individual dietary mindset factors and dynamically affected by social environment and the person's past behaviour. The relationship between intention and behaviour is dynamically moderated by perceived control factors (price and accessibility of healthy food and time).

Originality/value

The conceptual framework developed in this study is well supported by evidence and experts' opinions. This conceptual framework will be used to design the ABM of this study, and it can be used in future investigations on the tendency to adopt healthy diet and food choices.

Details

British Food Journal, vol. 123 no. 8
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 31 August 2021

Mohsen Shojaee-Far

In geopolitical conflict zones, the phenomenon of abandonment often correlates with challenges of legal definitions and ownership status. The abandoned properties in…

Abstract

Purpose

In geopolitical conflict zones, the phenomenon of abandonment often correlates with challenges of legal definitions and ownership status. The abandoned properties in conflict zones share similar characteristics with what is commonly known as a brownfield site. However, due to the nature of geopolitical conflict zones, which is mixed with people and sentiments other than technical challenges, the usual solutions to the brownfield question, cannot provide enough tools to deal with the land management of areas engulfed in conflicts. This paper, therefore, aims to discuss and propose a land-use typology that describes abandoned properties in a geopolitical context.

Design/methodology/approach

The proposed land-use typology serves as the main conceptual framework that integrates the sustainable brownfield regeneration approach with social theories of space and place. As an inductive research approach, this conceptual framework brought the fundamental and comparative literature on brownfield regeneration to support the main argument related to the similarities and challenges of the regeneration of abandoned properties in conflict zones. The approach used in this paper addresses the broader consideration of land management in geopolitical contexts and urban conflict zones that considers the relationship of exercise of extreme power over space.

Findings

The findings highlight an insufficient understanding of the origin of the property problems in geopolitical conflict zones, especially after a power struggle, producing significant land management issues. In a geopolitical context, urban planners and economists' perspective on definitions of space and place defined by maps, GIS data sets, Excel and other similar tools may not bring any practical or long-term solution to the land management challenges. The study suggests that dealing with abandoned properties and regeneration plans in conflict zones requires identifying and evaluating geo-political, geo-social, geo-economic characteristics of the area before any further action.

Practical implications

This paper's findings are of particular interest to decision-makers and conflict stakeholders in geopolitical conflict zones, such as local governments, policymakers and peacekeeping agencies. The findings of this research can clarify and help them have an alternative understanding of the space engulfed in the conflict, other than a technocratic, mapping, GIS, statistical way of understanding and approaches to the complex aspect of a space.

Originality/value

This paper's conceptual framework provides a value-added contribution to the literature on land management in conflict zones by taking the reader's attention to the origin of the problems and their associated real estate issues in geopolitical contexts. For the first time, this inductive research proposes a land-use typology that considers the complexity of the interrelationship between land policies, land-use theory, social theories of space and place and the exercise of extreme power over space. This paper produced a concept that is not easily measurable by quantitative nor qualitative approaches.

Details

Journal of European Real Estate Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-9269

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Article
Publication date: 3 May 2016

Liang Chen, Scott C. Ellis and Nallan Suresh

The purpose of this paper is to apply expectancy theory to advance a conceptual framework which identifies factors that motivate and affect the adoption of supplier…

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4117

Abstract

Purpose

The purpose of this paper is to apply expectancy theory to advance a conceptual framework which identifies factors that motivate and affect the adoption of supplier development (SD) activities.

Design/methodology/approach

The authors conduct a comprehensive literature review to identify salient contributions and conceptual gaps within prior SD studies. These conceptual gaps motivate the use of expectancy theory and the broader management literature to develop a conceptual framework of SD adoption.

Findings

The study results in the development of a two-stage conceptual framework in which two behavioral constructs – SD expectancy and valence – play an important role in mediating the effects of activity-, firm-, interfirm-, and environment-level factors on the adoption of SD activities. Accordingly, the authors advance 11 testable propositions that underlie the logical development of the framework.

Research limitations/implications

The application of expectancy theory facilitates the integration of constructs culled from disparate theories into a cohesive conceptual framework. Highlighting the central role of motivational force, the conceptual development provides a behavioral explanation for the indirect effects of activity-, firm-, interfirm-, and environment-level factors on SD adoption.

Practical implications

The authors advance a set of factors associated with three successive stages of the SD planning process – partner selection, activity selection, and scope selection – that managers should consider when adopting a SD activity.

Originality/value

In contrast to prior research, which largely draws from economic or strategic theories, the authors employ a behavioral approach to advance a novel set of factors that influence SD adoption.

Details

International Journal of Operations & Production Management, vol. 36 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

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