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Article
Publication date: 29 February 2024

Samiksha Mathur and Sonu Agarwal

This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal…

Abstract

Purpose

This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal obligations akin to states to the extent which could be fulfilled by them. This paper suggests making IOs parties to international treaties like the International Covenant on Civil and Political Rights (ICCPR), International Covenant on Economic Social and Cultural Rights (ICESCR) and Geneva Convention 1949 to codify their international responsibilities. In addition, it proposes amending multilateral treaties to grant IOs membership and create binding legal obligations for them, thereby enhancing the overall legal framework for IOs.

Design/methodology/approach

The paper opted for qualitative analytical approach of research by referring to international treaties and scholarly papers.

Findings

The authors have evaluated the bindingness of international law on IOs. The authors argue that jus cogens and customary international law are equally binding on IOs. However, treaties could only be binding on IOs to the extent of their consent. The authors have assessed prior violations of IOs. The authors argue that, to prevent such violations by IOs, creating obligations is the first step. Second, amendments are required in the existing international treaties that reflect the foundations of international humanitarian and international human rights law like the Geneva Convention 1949, ICCPR, and ICESCR, to permit IOs to join these treaties, resulting in binding international legal obligations.

Research limitations/implications

The most prominent assertion of this paper is that IOs as subjects of international law are bound by the principles of international law, including treaty law with consent, customary international laws, general principles of law and peremptory norms. To fulfil these obligations, a regime needs to be introduced wherein amendment is made in treaties to make IOs parties to them and structuring the law on responsibility for IOs. Considering the multifaceted nature of IO, the role it performs in contemporary times requires them to be bound by rules of international law just like states. There is a need to settle their position in global governance and give them more teeth to understand and fulfil their duties to ensure smooth functioning in the long run.

Originality/value

The paper fulfils an identified gap in the positioning of IOs under the international law.

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 December 2023

Ramsin Yakob

This study aims to address this unexplored influence of international assignment types on the development, transfer and utilization of career capital by assigned repatriates from…

Abstract

Purpose

This study aims to address this unexplored influence of international assignment types on the development, transfer and utilization of career capital by assigned repatriates from host to home country. In response to existing literature gap, it aligns with the need for qualitative case studies that delve into threats to the self-reinforcement of repatriates' career capital.

Design/methodology/approach

By mean of a qualitative case study, this paper deepens understanding of linkages and processes in career capital development and clarify the interplay between individual interpretations of career actions and the organizational context in which they unfold. Nineteen qualitative interviews with assigned repatriates explored the impact of exposure to new career contexts.

Findings

This study provides valuable insights into the complex dynamics of career capital development and transfer during international assignments. It elucidates the impact of career context on assigned repatriates' career capital, emphasizing challenges in career capital generation, dispersion and absorption within multinational enterprises. It contributes to understanding the complexities of (new) managerial capacity development by revealing varied effects that international assignments can exert on individuals' immediate competencies and career capital.

Practical implications

If the assigned expatriate/repatriate’s understanding of the firm’s assignment motive, and their own motive (understanding/reason) for the assignment corresponds then expectations of outcomes can be better managed. Organizations otherwise run the risk of perpetuating inequities in the career development opportunities of employees.

Originality/value

Studies on career capital emphasize its qualities or examine different globally mobile employee types. Yet there's a gap in understanding how the type of assignment impacts career capital development, transfer and utilization. This research fills this void by investigating the international transfer of career capital from host to home country specifically for assigned repatriates.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 1 May 2024

Kim Moloney, Gwenda Jensen and Rayna Stoycheva

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

Abstract

Purpose

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

Design/methodology/approach

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

Findings

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

Research limitations/implications

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Practical implications

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

Originality/value

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

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: 23 January 2024

Hao Chen and Yuge Hai

Effective information security management (ISM) contributes to building a healthy organizational digital ecology. However, few studies have built an analysis framework for…

Abstract

Purpose

Effective information security management (ISM) contributes to building a healthy organizational digital ecology. However, few studies have built an analysis framework for critical influencing factors to discuss the combined influence mechanism of multiple factors on ISM performance (ISMP). This study aims to explore the critical success factors and understand how these factors contribute to ISMP.

Design/methodology/approach

This study used a mixed-method approach to achieve this study’s research goals. In Study 1, the authors conducted a qualitative analysis to take a series of International Organization for Standardization/International Electrotechnical Commission standard documents as the basis to refine the critical factors that may influence organizations’ ISMP. In Study 2, the authors built a research model based on the organizational control perspective and used the survey-based partial least squares-based structural equation modeling (PLS-SEM) approach to understand the relationships between these factors in promoting ISMP. In Study 3, the authors used the fuzzy set qualitative comparative analysis (fsQCA) method to empirically analyze the complex mechanisms of how the combinations of the factors affect ISMP.

Findings

The following three research findings are obtained. First, based on the text-based qualitative analysis, the authors refined the critical success factors that may increase ISMP, including information security policies (ISP), top management support (TMS), alignment (ALI), information security risk assessment (IRA), information security awareness (ISA) and information security culture (ISC). Second, the PLS-SEM testing results confirmed TMS is the antecedent variable motivating organization’s formation (ISP) and information control (ISC) approaches; these two types of organization control approaches increase IRA, ISA and ALI and then promote ISMP directly and indirectly. Third, the fsQCA testing results found two configurations that can achieve high ISMP and one driving path that leads to non-high ISMP.

Originality/value

This study extends knowledge by exploring configuration factors to improve or impede the performances of organizations’ ISM. To the best of the authors’ knowledge, this study is one of the first to explore the use of the fsQCA approach in information security studies, and the results not only revealed causal associations between single factors but also highlighted the critical role of configuration factors in developing organizational ISMP. This study calls attention to information security managers of an organization should highlight the combined effect between the factors and reasonably allocate organizational resources to achieve high ISMP.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Article
Publication date: 28 December 2023

Manuel F. Suárez-Barraza and María Isabel Huerta-Carvajal

World Health Organizations (WHO) (2023) states that governments and employers have a responsibility to uphold that right by providing work that simultaneously prevents workers…

Abstract

Purpose

World Health Organizations (WHO) (2023) states that governments and employers have a responsibility to uphold that right by providing work that simultaneously prevents workers from experiencing excessive stress and mental health risks. The business environment continues to produce a lot of stress on workers, which includes internal pressures to achieve results and employees suffer the consequences. Some companies have turned to mindfulness as a technique that helps mitigate these consequences and have joined Kaizen as a process improvement technique in the work environment. Therefore, this study has a research purpose: “to comprehend the possible linkage between Kaizen philosophy from an individual perspective, with Mindfulness ZEN Buddhism technique to understand the individual benefit (well-being) of each employee in organizations.” The answer to this represents the research gap in this article. The research questions governing this study are as follows: RQ1: Does Mindfulness is used as Kaizen technique of personal-individual improvement in 21st-century organizations? RQ2: What elements and characteristics of Kaizen and mindfulness can be found working together? And RQ3: Which qualitative impact of mindfulness and Kaizen in the workplace outcome (well-being, performance of the job (process)) and relationships with other employees)?

Design/methodology/approach

This research used a qualitative approach due to the recent phenomenon studied. In a certain way, it was used a mixed-method (combination of qualitative data – web search secondary data analysis and qualitative research-Convergence Model). First, it was done an intensive web search with the aim to identify companies' corporate mindfulness programs, along with companies which have applied mindfulness and Kaizen programs. It was identified a group of big companies with global and international presence (“famous” for their products and services) in diverse industrial and service sectors, country of origin and business locations; with the purpose of getting a holistic vision of all organizations which have practice Kaizen and mindfulness. Therefore, this study explored secondary data related to both practices, analyzing reports or briefings published in management magazines and official WEB pages and/or business magazines.

Findings

As a result of the triangulation of the data with its secondary data convergence model and qualitative research, a theoretical framework was reached that shows the benefits of the two combined twin techniques of Kaizen and mindfulness. The worker experiences a path that goes from concentrating on the execution of their processes, following their operating standards (Standardize, Do, Check, Act [SDCA] cycle), going through the evolution to continuous improvement or Plan-Do-Check-Act (PDCA) cycle, experiencing work with concentration-awareness and reducing your daily stress, maintaining high sensitivity to the work process and your environment and finally, discovering an essential life purpose. Finally, worker experiences benefit when there is wide application of both with the SDCA and PDCA cycles such as high motivation, constant learning from your mistakes, day-to-day learning and the Munen Musso (not using the mind).

Research limitations/implications

The main limitation is the qualitative methodological bias and secondary data research. In addition, to have a theoretical sample. However, the richness of the data helps to overcome this limitation. On the other hand, the qualitative research interviews are for a certain geographical area, therefore, the results cannot be generalized.

Practical implications

The results of this research can shed light on operations managers in the use of techniques for continuous improvement and improvement of people's quality of life, such as mindfulness. In Mexico, they are beginning to be used jointly (twin techniques) to comply with Regulation 035 of psychosocial risk, the researchers are sure that in other countries it will be used in the same way to comply with regulations. However, the research findings show the benefits that can be provided to workers in organizations by applying Kaizen and Mindfulness together.

Originality/value

To the best of the authors’ knowledge, according to the literature review, this is the first article that explores the relationship between Kaizen and Mindfulness as twin techniques that help improve the individual quality of life of employees in organizations.

Details

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

Keywords

Article
Publication date: 26 March 2024

Mona Harb, Sophie Bloemeke, Sami Atallah and Sami Zoughaib

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by…

Abstract

Purpose

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by international donors in the aftermath of the Beirut Port Blast in August 2020, in order to examine the effectiveness of its inclusive decision-making architecture, as well as its institutional building and legislative reform efforts.

Design/methodology/approach

The paper uses the case study approaach and relies on two original data sets compiled by authors, using desk reviews of academic literature and secondary data, in addition to 24 semi-structured expert interviews and participant observation for two years.

Findings

The aid platform appears innovative, participatory and effectively functioning toward recovery and reform. However, in practice, the government dismisses CSOs, undermines reforms and dodges state building, whereas the 3RF is structured in incoherent ways and operates according to conflicting logics, generating inertia and pitfalls that hinder effective participatory governance, prevent institutional building, and delay the making of projects.

Research limitations/implications

The research contributes to critical scholarship as it addresses an important research gap concerning disaster aid platforms’ institutional design and governance that are under-studied in critical disaster studies and political studies. It also highlights the need for critical disaster studies to engage with state theory and vice-versa.

Practical implications

The research contributes to evaluations of disaster recovery processes and outcomes. It highlights the limits of disaster aid platforms’ claims for participatory decision-making, institutional-building and reforms.

Originality/value

The paper amplifies critical disaster studies, through the reflexive analysis of a case-study of an aid platform.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Open Access
Article
Publication date: 25 April 2024

Seleshi Sisaye and Jacob G. Birnberg

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…

Abstract

Purpose

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

Design/methodology/approach

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Findings

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

Originality/value

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 20 February 2024

Andreas Schwarz and Audra Diers-Lawson

This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the…

Abstract

Purpose

This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the range of crisis types beyond transgressions; and developing a framework that integrates framing and crisis communication theory.

Design/methodology/approach

Quantitative content analysis was applied to identify patterns in crisis reporting of 18 news media outlets in Canada, Germany, India, Switzerland, UK and US. Using an inductive framing approach, crisis coverage of nonprofit organizations (NPOs) and intergovernmental organizations (IGOs) between 2015 and 2018 was analyzed across a wide range of crises, including but not limited to prominent cases such as Oxfam, Kids Company, or the Islamic Research Foundation.

Findings

The news media in six countries report more internal crises in the third sector than external crises. The most frequent crisis types were fraud and corruption, sexual violence/personal exploitation and attacks on organizations. Exploratory factor analysis revealed three components of crisis response strategies quoted in the media, conditional rebuild, defensive and justified denial strategies. Causal attributions and conditional rebuild strategies significantly influenced media evaluations of organizational crisis response. Three frames of third sector crises were detected; the critique, the damage and the victim frame. These frames emphasize different crisis types, causes, crisis response strategies and evaluations of crisis response.

Originality/value

The study reveals the particularities of crises and crisis communication in the third sector and identifies factors that influence mediated portrayals of crises and crisis response strategies of nonprofit organizations (NPOs) from an international comparative perspective. The findings have relevant implications for crisis communication theory and practice.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 26 March 2024

Bernardo Nicoletti and Andrea Appolloni,

The logistics industry has undergone a tremendous transformation. This transformation is necessary to cope with the fundamental changes in customer expectations and the need for…

Abstract

Purpose

The logistics industry has undergone a tremendous transformation. This transformation is necessary to cope with the fundamental changes in customer expectations and the need for digitalization imposed by the pandemic, changes in the socioeconomic world, and innovative technology solutions. This paper aims to present digital transformation as an integrated framework for transforming the operating model and applying advanced solutions to the ecosystem of a quintile logistics (5PL) company. 5PL operators are typically an ecosystem. Loosely coupled or self-organized entities that collaborate in a symbiotic relationship represent this ecosystem. They aim to jointly develop capabilities, create innovative services or solutions, share knowledge, facilitate transactions, and leverage network synergies in a logistics environment to provide optimized or novel customer- or partner-centric solutions (Lamberjohann and Otto, 2020).

Design/methodology/approach

Currently, there is no single definition of an integrated logistics operations model in 5PL practice, so the qualitative method used in this paper allows for investigation from an exploratory perspective. The paper follows a qualitative research methodology, collecting and analyzing data/facts through interviews and visits to subject matter experts, industry practitioners, and academic researchers, combined with an extensive review of academic publications, industry reports, and written and media content from established organizations in the marketplace. This paper follows a qualitative research methodology, as it is an inquiry rather than a statistical study. The qualitative method allows the study of the concepts of phenomena and definitions, their characteristics, and the defining features that serve as the basis (Berg, 2007). It emphasizes generalized interpretation and deeper understanding of concepts, which would be more difficult in quantitative, statistically based research. Fact-finding was conducted in two ways: in-depth interviews with experts from academia, information and communication technology organizations, and key players in the logistics industry; and academic publications, industry reports, and written and media content from established national and international organizations in the market.

Findings

The operations model introduced considers six aspects: persons, processes, platforms, partners, protection and preservation. A virtual team approach can support the personal side of the 5PL ecosystem’s digital transformation. Managing a 5PL ecosystem should be based on collaborative planning, forecasting, and replenishment methods (Parsa et al., 2020). A digital platform can support trust among the stakeholders in the ecosystem. A blockchain solution can powerfully support the 5PL ecosystem from partner relationships’ points of view. The implementation of a cybersecurity reference model is important for protection (Bandari, 2023). Reverse logistics and an integrated approach support the preservation of the ecosystem.

Research limitations/implications

While the author has experience applying the different components of the operations model presented, it would be interesting to find a 5PL that would use all the components presented in an integrated way. The operations model presented applies to any similar ecosystem with minor adaptations.

Practical implications

This paper addresses operations models and digital transformation challenges for optimizing 5PL operators. It provides several opportunities and considerations for 5PL operators interested in improving their management and operations to cope with the growing challenges of today’s world.

Social implications

The competitiveness and long-term performance of 5PL operators depend on selecting and carefully implementing their operations models. This paper emphasizes the importance of using advanced operations models.

Originality/value

The operations model derives from the author’s personal experiences in research and the innovative application of these models to logistics operators (DHL, UPS, Poste Italiane and others). This paper brings together academic and industry perspectives and operations models in an integrated business digital transformation. This paper defines an original optimal operations model for a 5PL operator and can add sustainable value to organizations and society. In doing so, it outlines different solution requirements, the critical success factors and the challenges for solutions and brings logistical performance objectives when implementing a digital business transformation.

Details

Journal of Global Operations and Strategic Sourcing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5364

Keywords

Article
Publication date: 28 December 2023

Min Luo, Bon-Gang Hwang, Xianbo Zhao and Xiaopeng Deng

This study aims to clarify the psychological mechanism of international contractors' fraud by linking performance pressure to fraudulent intention through the displacement of…

Abstract

Purpose

This study aims to clarify the psychological mechanism of international contractors' fraud by linking performance pressure to fraudulent intention through the displacement of responsibility and addressing the moderating role of moral intensity.

Design/methodology/approach

Based on moral disengagement theory, performance pressure was hypothesized to be positively associated with fraudulent intention by mediating the displacement of responsibility. Drawing on the issue-contingent theory, moral intensity was hypothesized to inhibit the relationship between performance pressure and displacement of responsibility in three aspects: magnitude of consequences (MC), probability of effect (PE) and social consensus (SC). The scenario-based questionnaire was conducted to collect information from contractors spread across 50 countries. The partial least squares structural equation modeling was employed to assess the proposed model.

Findings

The results demonstrated that performance pressure was positively associated with the fraudulent intention, and displacement of responsibility exerted a positive partial mediating impact between performance pressure and fraudulent intention. Regarding moral intensity in the moderating analysis, the negative moderating role of MC and PE was significant, while that of SC was insignificant.

Practical implications

This study provides international construction practitioners with a deep understanding of the formation mechanism of fraud at the psychological level.

Originality/value

It clarifies the psychological mechanism from performance pressure to fraudulent intention by integrating a mediation impact from the displacement of responsibility and a moderation effect from MC and PE. It contributes to the sparse research on how situational factors shape individuals' fraudulent intentions in the international context. It provides a fresh perspective on fraud by constructing a formation model from moral psychological theories.

Details

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

Keywords

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