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1 – 10 of over 10000
Article
Publication date: 11 March 2024

Xiu-e Zhang, Liu Yang, Xinyu Teng and Yijing Li

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green…

Abstract

Purpose

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green entrepreneurial orientation (GEO) of agricultural enterprises.

Design/methodology/approach

Based on data collected from 208 agricultural enterprises in China, the conceptual model was tested by using hierarchical regression.

Findings

The results show that managerial interpretation can affect the promotion of GEO. Command and control regulation, market-based regulation and green market pressure are important external pressures that affect the promotion of GEO. In addition, managerial interpretation mediates the relationship between command and control regulation and GEO, market-based regulation and GEO, as well as green market pressure and GEO.

Practical implications

This study proposes a key path for promoting the adoption and implementation of GEO by agricultural enterprises. The research results provide experience for emerging and developing countries to promote the GEO of agricultural enterprises, which is helpful to alleviate the environmental problems caused by the development of agricultural enterprises.

Originality/value

For the first time, this study introduced the ABV into the research of GEO. The research results enrich the theoretical perspective of GEO and expand the research field of the ABV. In addition, this study fills the research gap that existing research has not paid enough attention to the internal driving factors of GEO and opens the black box between the external pressure and GEO.

Details

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

Keywords

Open Access
Article
Publication date: 26 March 2024

Thembekile Debora Sepeng, Ann Lourens, Karl Van der Merwe and Robert Gerber

The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality…

Abstract

Purpose

The purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.

Design/methodology/approach

The study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.

Findings

The CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.

Originality/value

The study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 16 June 2023

Siti Mazlita Yamaludin, Sharifah Faigah Syed Alwi, Romzie Rosman and Mohd Rahim Khamis

This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further…

Abstract

Purpose

This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further conducted to expand the interpretation of gharimin in zakat institutions (ZI) to use the role of zakat distribution during the post-pandemic period due to income shock and long-term unemployment.

Design/methodology/approach

This study adopted a qualitative research approach with grounded theory analysis to integrate theoretical insights into the interpretation of gharimin and current practices from the perspectives of ZI and IFI. An in-depth interview with 18 informants was conducted, and data were collected from senior management positions in the zakat distribution department, academicians who are experts in the area of zakat, and heads of Shariah departments in IFI.

Findings

Expanding the interpretation of gharimin could help ZI and IFI recover the sustainability of gharimin for preparedness during post-pandemic and any emergency crisis in the future.

Practical implications

This study implies the potential role of ZI in combating the risk of defaulting debtors in IFI to prepare for pandemic recovery in the future.

Social implications

The new interpretation assists gharimin in reducing the burden debt using the zakat fund and protects genuine debtors by preventing IFI from declaring default or bankruptcy.

Originality/value

This study narrows the literature gaps about gharimin in IFI in the context of the pandemic. To the best of the authors’ knowledge, this is, perhaps, the first paper to present the expansion of interpretation for gharimin into mu’sir in IFI in Malaysia.

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: 2 May 2023

Dongyuan Zhao, Zhongjun Tang and Duokui He

With the intensification of market competition, there is a growing demand for weak signal identification and evolutionary analysis for enterprise foresight. For decades, many…

Abstract

Purpose

With the intensification of market competition, there is a growing demand for weak signal identification and evolutionary analysis for enterprise foresight. For decades, many scholars have conducted relevant research. However, the existing research only cuts in from a single angle and lacks a systematic and comprehensive overview. In this paper, the authors summarize the articles related to weak signal recognition and evolutionary analysis, in an attempt to make contributions to relevant research.

Design/methodology/approach

The authors develop a systematic overview framework based on the most classical three-dimensional space model of weak signals. Framework comprehensively summarizes the current research insights and knowledge from three dimensions of research field, identification methods and interpretation methods.

Findings

The research results show that it is necessary to improve the automation level in the process of weak signal recognition and analysis and transfer valuable human resources to the decision-making stage. In addition, it is necessary to coordinate multiple types of data sources, expand research subfields and optimize weak signal recognition and interpretation methods, with a view to expanding weak signal future research, making theoretical and practical contributions to enterprise foresight, and providing reference for the government to establish weak signal technology monitoring, evaluation and early warning mechanisms.

Originality/value

The authors develop a systematic overview framework based on the most classical three-dimensional space model of weak signals. It comprehensively summarizes the current research insights and knowledge from three dimensions of research field, identification methods and interpretation methods.

Details

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

Keywords

Article
Publication date: 19 February 2024

Jingkun Liu

This paper aims to elucidate the responsiveness of China’s judicial system in addressing the challenges of identifying online illegal fund-raising crimes that have emerged in…

Abstract

Purpose

This paper aims to elucidate the responsiveness of China’s judicial system in addressing the challenges of identifying online illegal fund-raising crimes that have emerged in recent years. This study systematically evaluates the efficacy and potential pitfalls of legal guidelines contained in judicial interpretations, such as holistic determination, sampling verification and presumption of the nature of funds. In addition, the research endeavors to propose pertinent recommendations for refining the existing judicial rules.

Design/methodology/approach

This research mainly uses a doctrinal methodology, focusing on the principal judicial interpretations formulated by the Supreme People’s Court and other central judicial entities in China. The scope encompasses the realm of online illegal fund-raising crimes as well as other cybercrimes. The analytical framework involves a comprehensive examination of these authoritative judicial documents, coupled with a theoretical and critical analysis of relevant academic materials.

Findings

This research underscores that while judicial interpretations serve as an effective legal strategy to confront the challenges posed by online illegal fund-raising crimes, their implementation introduces a nuanced landscape. These legal guidelines, often emanating from diverse judicial departments and tackling specific issues, carry the inherent risk of giving rise to new complexities and fostering inconsistency. Judicial authorities shall exercise prudence in both the formulation and application of these guidelines, ensuring their harmonization with existing legal norms and fundamental legal principles.

Originality/value

This research constitutes a critical and comprehensive examination of judicial interpretations in China pertaining to online illegal fund-raising crimes. It offers valuable insights into the country’s judicial interpretation system and its legal responses to financial crimes. The paper serves as a valuable resource for academics, law enforcement professionals, policymakers, legislators and researchers.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Book part
Publication date: 31 July 2023

Célia Bouchet and Mathéa Boudinet

This chapter draws on biographical interviews to analyze identity-based interpretations of inequalities by disabled people in France, as these understandings are formed and…

Abstract

This chapter draws on biographical interviews to analyze identity-based interpretations of inequalities by disabled people in France, as these understandings are formed and transformed over the course of their lives. We combined the material from two different studies to create a corpus of 65 life stories from working-age people with contrasting impairments in terms of type, degree, and onset, as well as various profiles in terms of gender, race, and class. When talking about the inequalities they face, respondents commonly made use of identity labels (gender, class, race, disability), among those available in their micro and macro environments. They usually presented these categories as separate and cumulative, and only a few upper-class disabled women developed reflections in line with an intersectional model. This fragmentation of identity categories translated into the framing of each inequality encountered through a single lens. Respondents mentioned race, class, or gender mainly when evoking topics and contexts that the public debate highlights as problematic, while their references to disability covered a variety of disadvantages. Although the interview situation might have fueled this framing, we also showed that certain earlier socialization processes led people to believe that their disability was the source of the inequalities they encountered. Lastly, we identified three turning points that encourage shifts in the interpretation of inequalities; these are the availability of a new label to qualify one's experience, a competing identity-based interpretation for a mechanism, and access to a different, intersectional model of inequality.

Details

Disabilities and the Life Course
Type: Book
ISBN: 978-1-80455-202-5

Keywords

Open Access
Article
Publication date: 14 September 2023

Gunter Bombaerts

The purpose of this article is to summarize three Luhmannian critiques on morality, illustrate new roles for morality and add constructive interpretations.

Abstract

Purpose

The purpose of this article is to summarize three Luhmannian critiques on morality, illustrate new roles for morality and add constructive interpretations.

Design/methodology/approach

Luhmann has recently been described as downright negative toward morality, resulting in a refusal to use ethics as a sociologist, thus leading to a limited use of his theory in moral issues. A constructive interpretation could support a more functional use of morality in social system theory.

Findings

First, Luhmann signals that morality can no longer fulfill its integrative function in society but also that society has recourse to moral sensitivity. Second, Luhmann describes how anxiety is crucial in modern morality and indicates which role risk and danger could play. The author builds further on this and proposes the concept of “social system attention” that can provide answers to individual and organizational anxiety. The author proposes that institutionalized socialization can support an integrative morality. Third, Luhmann states that ethics today is nothing more than a utopia but also that the interdiction of moral self-exemption is an essential element. The author adds that a relational ontology for social systems theory can avoid ethics as utopia.

Practical implications

This article is a programmatic plea to further elaborate morality from a system theory perspective in which meaning is relationally positioned.

Originality/value

This article could potentially provide a more functional application of morality in social systems, thus leading to improvements of attempts of ethical decision-making. The originality of the approach lies in the interpretation of basic assumptions of Luhmann social system theory that are not core to his theory.

Details

Kybernetes, vol. 52 no. 13
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 23 February 2024

Emanuele Gabriel Margherita and Alessio Maria Braccini

This paper uses dialectical inquiry to explore tensions that arise when adopting Industry 4.0 technologies in a lean production system and their reconciliation mechanisms.

Abstract

Purpose

This paper uses dialectical inquiry to explore tensions that arise when adopting Industry 4.0 technologies in a lean production system and their reconciliation mechanisms.

Design/methodology/approach

We conducted an in-depth qualitative case study over a 3-year period on an Italian division of an international electrotechnical organisation that produces electrical switches. This organisation successfully adopted Industry 4.0 technologies in a lean production system. The study is based on primary data such as observations and semi-structured interviews, along with secondary data.

Findings

We identify four empirically validated dialectic tensions arising across different Industry 4.0 adoption stages due to managers’ and workers’ contrasting interpretations of technologies. Consequently, we define the related reconciliation mechanisms that allow the effective adoption of various Industry 4.0 technologies to support a lean production system.

Originality/value

This is the first empirical investigation of tensions in the adoption of Industry 4.0 technologies in a lean production system. Furthermore, the paper presents four theoretical propositions and a conceptual model describing which tensions arise during the adoption of Industry 4.0 technologies in a lean production system and the reconciliation mechanisms that prevent lean production system deterioration.

Details

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

Keywords

Article
Publication date: 19 August 2022

Cathrine Filstad, Trude Høgvold Olsen and Anja Overgaard Thomassen

This paper aims to contribute to the literature on distributed sensemaking by studying how the police establish and develop their new position as police contacts during the police…

Abstract

Purpose

This paper aims to contribute to the literature on distributed sensemaking by studying how the police establish and develop their new position as police contacts during the police reform.

Design/methodology/approach

The authors studied how the position of police contact, a cornerstone of the recent Norwegian police reform, was interpreted and practised. The authors interviewed police contacts at two different times during reform implementation to explore how they made sense of and practised their job.

Findings

The authors identified three interpretations of the position of police contact and describe them as ideal types: an administrative position, a professional position and a strategic position. The ideal types were reinforced rather than developing towards a shared understanding. Our data demonstrate that the sensemaking processes and experimentation to settle into the new position involved local actors internally in the police and externally in relation to local authorities, and reinforced local interpretations.

Originality/value

This study supports the notion of sensemaking as distributed but extends previous research by suggesting that “ideal types” help us understand the content of interpretations. This study also extends the understanding by showing that distributed sensemaking takes place as individuals make sense of more open-ended problems. This challenges the understanding of the term distributed, because unless challenged, distributed sensemaking in isolated pockets of the organization remain local, and the authors suggest that the term local distributed sensemaking captures this phenomenon.

Details

Journal of Workplace Learning, vol. 35 no. 3
Type: Research Article
ISSN: 1366-5626

Keywords

Article
Publication date: 8 March 2022

Sarthak Sethi and Kevin Davis

The purpose of this paper is to consider the effect of the Prevention of Money Laundering Act (PMLA), 2002 on the property rights of third parties, by evaluating whether the…

Abstract

Purpose

The purpose of this paper is to consider the effect of the Prevention of Money Laundering Act (PMLA), 2002 on the property rights of third parties, by evaluating whether the interpretation of the scheme of the PMLA, 2002 results in a deprivation of rights, by virtue of the provision for the provisional attachment of property.[AQ3] In doing so, this paper attempts to consider two sub-categories of third parties that stand affected by §5 of the PMLA, 2002.

Design/methodology/approach

Primarily the authors analyse diverging judgements and case law across various high courts to evaluate the position of law with regards to attachment of property. To reach a precise legal conclusion, the authors consider the composite scheme of the PMLA, 2002 in their analysis.

Findings

It has been concluded that there is a clear lack of judicial cohesion in the interpretation of the PMLA, 2002, and in the absence of a judgement by the Supreme Court of India, enforcement authorities have failed to correctly identify the boundaries of the offence of money laundering, resulting in a dangerous deprivation of rights.

Originality/value

This paper fills a vacuum of detailed scholarship on anti-money laundering provisions in India, while also being contemporaneously relevant, as it considers the effects of the PMLA, 2002 on bona fide economic transactions and secured creditors.

Details

Journal of Money Laundering Control, vol. 26 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

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