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Article
Publication date: 1 May 2024

Kausar Yasmeen

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…

Abstract

Purpose

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.

Design/methodology/approach

Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.

Findings

The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.

Research limitations/implications

Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.

Practical implications

The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.

Originality/value

This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.

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: 8 May 2024

Alex Yao, Naythan Chan and Nansheng Yao

Due to rapid digitalization, the emergence of the “phygital” environment, which blends physical and digital experiences, creates unique challenges for researchers. This paper aims…

Abstract

Purpose

Due to rapid digitalization, the emergence of the “phygital” environment, which blends physical and digital experiences, creates unique challenges for researchers. This paper aims to introduce an interpretivist methodological framework designed to understand consumer behavior in phygital environments. The framework enables an in-depth exploration of the contextual factors, subjective experiences, personal emotions and social networks that influence consumer behavior in this space.

Design/methodology/approach

The framework was developed after a thorough literature review of the phygital environment and interpretivist research landscape. Consistent with the phygital transformation theory, this approach allows researchers to go beyond the limitations of purely quantitative methods, gaining a deeper understanding of consumer behavior in phygital environments. The framework is organized into four meticulously designed pillars, each focusing on specific aspects of research and using distinct data collection and analysis approaches.

Findings

The systematic framework facilitates exploration of various dimensions of consumer experiences in phygital settings through qualitative research techniques. Uncovering the richness of contextual factors, subjective meanings, consumer experiences and social interactions within the phygital environment yields meaningful insights into consumer decision-making and preferences. These insights help marketers craft better phygital marketing strategies.

Originality/value

This interpretivist framework presents a unique approach for researchers hoping to investigate consumer behavior in phygital environments. It offers deep insights and understanding of this largely unexplored space, contributing to the evolving body of knowledge in phygital studies.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 2 May 2024

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 2 April 2024

Șerban Filipon and Violeta Simionescu

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts…

Abstract

Purpose

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

Design/methodology/approach

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

Findings

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Social implications

Competency frameworks can uphold societal objectives through public procurement.

Originality/value

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

Article
Publication date: 28 March 2024

Elisa Gonzalez Santacruz, David Romero, Julieta Noguez and Thorsten Wuest

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework…

Abstract

Purpose

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework (IQ4.0F) for quality improvement (QI) based on Six Sigma and machine learning (ML) techniques towards ZDM. The IQ4.0F aims to contribute to the advancement of defect prediction approaches in diverse manufacturing processes. Furthermore, the work enables a comprehensive analysis of process variables influencing product quality with emphasis on the use of supervised and unsupervised ML techniques in Six Sigma’s DMAIC (Define, Measure, Analyze, Improve and Control) cycle stage of “Analyze.”

Design/methodology/approach

The research methodology employed a systematic literature review (SLR) based on PRISMA guidelines to develop the integrated framework, followed by a real industrial case study set in the automotive industry to fulfill the objectives of verifying and validating the proposed IQ4.0F with primary data.

Findings

This research work demonstrates the value of a “stepwise framework” to facilitate a shift from conventional quality management systems (QMSs) to QMSs 4.0. It uses the IDEF0 modeling methodology and Six Sigma’s DMAIC cycle to structure the steps to be followed to adopt the Quality 4.0 paradigm for QI. It also proves the worth of integrating Six Sigma and ML techniques into the “Analyze” stage of the DMAIC cycle for improving defect prediction in manufacturing processes and supporting problem-solving activities for quality managers.

Originality/value

This research paper introduces a first-of-its-kind Quality 4.0 framework – the IQ4.0F. Each step of the IQ4.0F was verified and validated in an original industrial case study set in the automotive industry. It is the first Quality 4.0 framework, according to the SLR conducted, to utilize the principal component analysis technique as a substitute for “Screening Design” in the Design of Experiments phase and K-means clustering technique for multivariable analysis, identifying process parameters that significantly impact product quality. The proposed IQ4.0F not only empowers decision-makers with the knowledge to launch a Quality 4.0 initiative but also provides quality managers with a systematic problem-solving methodology for quality improvement.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Abstract

Purpose

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

Design/methodology/approach

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

Findings

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Social implications

Competency frameworks can uphold societal objectives through public procurement.

Originality/value

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

Article
Publication date: 20 February 2024

Ambareen Beebeejaun and Teekshna Maharoo

Financial institutions, including banks, have their responsibilities to contribute towards the preservation of the environment. Green banking is an emerging concept that involves…

Abstract

Purpose

Financial institutions, including banks, have their responsibilities to contribute towards the preservation of the environment. Green banking is an emerging concept that involves eco-friendly initiatives by banks and although Mauritius lacks a comprehensive regulatory framework for green banking, there exists a few green regulations and guidelines. Accordingly, the purpose of this study is to critically analyse the existing legal and regulatory framework on green banking in Mauritius. It is expected that this study will showcase the need for some more robust and proper green banking legal and regulatory framework in Mauritius.

Design/methodology/approach

To achieve the research objective, a black-letter analysis is used to analyse the existing regulatory framework in Mauritius. Moreover, a comparative analysis of the current legal frameworks on green banking in countries like Bangladesh, Indonesia, Pakistan and the UK is carried out.

Findings

This study recommends the establishment of a guideline or legal framework for green banking, a Sustainable Finance Policy, a legal binding framework for issuance of bonds, adoption of a Task Force on Climate-related Financial Disclosure guideline, compulsory environmental reporting and disclosures and a green standard rating.

Originality/value

To the best of the authors’ knowledge, this research is among the first literature on green banking laws, especially in the context of a developing country being Mauritius, and it is anticipated that the findings are of use not only to academics but also to the wider community in general.

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: 15 March 2024

Ivo Hristov and Cory Searcy

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking…

Abstract

Purpose

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

Design/methodology/approach

The framework was grounded in the relevant literature and the CSRD requirements.

Findings

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

Practical implications

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

Originality/value

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 30 January 2024

Frank Ato Ghansah and Weisheng Lu

While the COVID-19 pandemic has impacted the construction industry, it is still unclear from prior studies about adequately positioning the quality assurance (QA) for the…

Abstract

Purpose

While the COVID-19 pandemic has impacted the construction industry, it is still unclear from prior studies about adequately positioning the quality assurance (QA) for the post-pandemic era and future pandemics, especially cross-border construction logistics and supply chain (Cb-CLSC). Thus, this study aims to develop a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully.

Design/methodology/approach

This is achieved pragmatically through an embedded mixed-method design involving a literature review, survey and interview from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory. The design is further integrated with the partial least squares structural equation modelling (PLS-SEM) approach.

Findings

The study revealed 10 critical managerial practices (MPs) to position the QA to be adequate for the post-pandemic and during future pandemics, with the top three including “strict observance of government regulations (MP1)”, “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)” and “modification of contract to cater for uncertainties (MP4)”. This attained a relatively good percentage agreement of 53% between the industry and academia. However, the top four MPs regarded as very effective include “implementing digital collaborative inspections with subcontractors and trades (MP8)”, “implementing a digital centralized document and issue management system (MP7)”, “strict observance to government regulations, including vaccination of workers, social distancing, use of prescribed nose masks, etc. (MP1)” and “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)”. Two underlying components of the MPs were revealed as policy-process (PP)-related practices and people-technology-process (PTP)-related practices, and these can be modelled into a managerial framework capable of effectively positioning the QA to be adequate during pandemics through to the post-pandemic era.

Practical implications

The findings of this study depicted significant theoretical and practical contributions to the proactive management of QA activities during pandemics through to the post-pandemic era. It could empower organisations to pay attention to smartly and innovatively balancing people, processes, pandemic policy and technology to inform decisions to effectively position the QA for the post-pandemic era and survive the risks of future pandemics.

Originality/value

The study contributes to the body of knowledge in that it develops a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully. It is original research with invaluable primary data in the form of surveys and interviews from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 26 December 2023

Dat Tien Doan, Ali Ghaffarianhoseini, Nicola Naismith, Amirhosein Ghaffarianhoseini and John Tookey

In New Zealand, building information modelling (BIM) prevalence is still in its early stages and faces many challenges. This research aims to develop a BIM adoption framework to…

Abstract

Purpose

In New Zealand, building information modelling (BIM) prevalence is still in its early stages and faces many challenges. This research aims to develop a BIM adoption framework to determine the key factors affecting the success of a BIM project.

Design/methodology/approach

Both primary and secondary data were employed in this research, including 21 semi-structured interviews and industry guidelines from the three most well-known global building excellence models (BEMs). The data were analysed through content analysis due to its recognised benefits as a transparent and reliable approach.

Findings

Leadership, clients and other stakeholders, strategic planning, people, resources, process and results were identified as seven main categories along with 39 indicators in the BIM adoption framework. Based on the interviewees' perspectives, leadership is considered the most significant category, impacting all of the remaining categories.

Practical implications

Using the developed framework will enhance comprehension of BIM, offering directives for those embracing BIM. This will aid construction stakeholders in being better equipped for BIM projects. Having a skilled BIM manager can lead to the success of construction projects.

Originality/value

This research contributed to the existing body of knowledge by providing the categories with specific factors that assist BIM practitioners in assessing their BIM performance for further BIM practice improvement.

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