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Open Access
Article
Publication date: 15 December 2022

Kawsar Uddin Mahmud and Nasrin Jabin

The Ukraine crisis, which began with Russia's military intervention, has violently jolted the modern world. The egregious Russian invasion of Ukraine, on the other hand, has…

Abstract

The Ukraine crisis, which began with Russia's military intervention, has violently jolted the modern world. The egregious Russian invasion of Ukraine, on the other hand, has arguably altered the trajectory of the world order. This whiff of war does not exclude any state because all states in the world system are economically, politically, and socially interconnected and dependent on one another. Bangladesh is also feeling the effects of the Ukraine crisis. The crisis has highlighted some challenging aspects of Bangladesh's foreign policy, testing the robustness and independence of its decision-making process regarding United Nations resolutions. Myanmar, like Bangladesh, has appeared befuddled in its response to the crisis. This paper examines how Bangladesh and Myanmar's foreign policy anticipated an unwanted labyrinth by the crisis, which made its moral credibility critical to some extent. Furthermore, the paper discusses how these two countries’ foreign policy trajectories became entangled at a difficult crossroads. We used secondary data sources backed up by scholarly works on Bangladesh and Myanmar foreign policy, relevant books, recent reports, and writings on the subject for this article. This paper also sheds light on Bangladesh's U-Turn in supporting and speaking out in support of the UN resolution on Ukraine's humanitarian crisis.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 22 no. 2
Type: Research Article
ISSN: 1819-5091

Keywords

Open Access
Article
Publication date: 30 April 2020

Silvia Iacuzzi, Andrea Garlatti, Paolo Fedele and Alessandro Lombrano

This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges…

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Abstract

Purpose

This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.

Design/methodology/approach

The paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.

Findings

IR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.

Research limitations/implications

The application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.

Practical implications

The findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.

Originality/value

The results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1945-1814

Keywords

Open Access
Article
Publication date: 18 May 2021

Rajkumari Mittal and Parul Sinha

This paper aims to study the religious tourism supply chain and understand and introduce resilience across the same to mitigate post-pandemic disruptions.

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Abstract

Purpose

This paper aims to study the religious tourism supply chain and understand and introduce resilience across the same to mitigate post-pandemic disruptions.

Design/methodology/approach

In this manuscript, a systematic literature review has been done to identify the gaps in the religious tourism supply chain, which gives adequate revenue to India but not studied yet. The identified gap shaped this study's objectives and research questions and guided the authors to devise a theoretical framework for the religious tourism supply chain.

Findings

The key findings of this research paper led to identifying both threats and opportunities for the religious tourism supply chain, which has been into existence and caused many disasters in the past. As pandemic Covid-19 shut the doors of these religious destinations for extended periods, it became necessary for governments, state authorities and private parties to think and devise the post unlock operating processes for this supply chain. This thinking directed the authors to create a framework for the smooth flow of people and other services across this supply chain. The collaborative efforts of all the stakeholders at various levels can realize the actual working of the suggested framework. A stagewise set of processes has been proposed to understand the resilience across the religious tourism supply chain and reduce disruptions.

Practical implications

Covid-19 pandemic has devastated the world economies and disrupted the supply chains of all sectors. The paper elaborates the need for cohesive efforts to introduce resilience across humanitarian supply chains and phase-wise processes to reduce the disruptions caused by various disasters. These systematic efforts will familiarize the readers with the need for resilience across the religious tourism supply chain. Still, it would also assist in generating revenue for the Indian government and reviving the economy soon.

Originality/value

The trade of religious tourism adds a significant contribution to the Indian economy in terms of revenue, employment, visibility of culture and destination, etc. The Covid-19 pandemic has immensely disrupted the tourism sector supply chain, resulting in huge losses (FICCI report 2020). The introduction and implementation of resilience across the religious tourism supply chain can diminish the losses and assist in reviving the economy soon. Construct of resilience across the religious tourism supply chain has not been studied yet. This manuscript contributes to identifying post-pandemic challenges across the religious tourism supply chain and ways to integrate resilience to reduce disruptions caused by disasters.

Open Access
Article
Publication date: 31 May 2017

Tapos Kumar

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure &…

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Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 4 November 2021

Edel Murray and Jackie Fox

There has been an increase in swimming in natural bodies of water as reported in personal qualitative accounts. However, limited academic research has explored the meaning of this…

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Abstract

Purpose

There has been an increase in swimming in natural bodies of water as reported in personal qualitative accounts. However, limited academic research has explored the meaning of this occupation. Engaging with nature, exercising and being part of a community contribute to better mental and physical health. The purpose of this research was to explore the meaning that adults attribute to open-water swimming in natural bodies of water.

Design/methodology/approach

This study used phenomenological interviews to explore the meaning that five adults attribute to open-water swimming.

Findings

Open-water swimming contributes to meaning-making in many ways. Participants reported swimming as necessary for maintaining mental and emotional well-being and forming meaningful connections with the social environment, nature and their true selves.

Research limitations/implications

This study contributes to the understanding of the meaning of open-water swimming for adults in Ireland. Understanding the meaning of this occupation may add to the body of evidence exploring blue-space to promote health.

Originality/value

Open-water swimming is an occupation growing in popularity. This is the first paper to explore open-water swimming from an occupational perspective. This may provide an alternative perspective for viewing blue-space engagement and understanding the relationship between health, blue-space occupations and our oceans.

Details

Irish Journal of Occupational Therapy, vol. 49 no. 2
Type: Research Article
ISSN: 2398-8819

Keywords

Open Access
Book part
Publication date: 12 December 2023

Logan Crace, Joel Gehman and Michael Lounsbury

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify…

Abstract

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify their social worlds or reaffirm the status quo. Thus, reality breakdowns are the initial points at which actors can conceive of new possibilities for institutional arrangements and initiate change processes to realize them. Studying reality breakdowns enables scholars to understand not just how institutional change occurs, but also why it does or does not do so. In this paper, we investigate how institutional inhabitants responded to a reality breakdown that occurred during our ethnography of collegial governance in a large North American university that was undergoing a strategic change initiative. Our findings suggest that there is a consequential process following reality breakdowns whereby institutional inhabitants construct the severity of these events. In our context, institutional inhabitants first attempted to restore order to their social world by reaffirming the status quo; when their efforts failed, they began to formulate alternative possibilities. Simultaneously, they engaged in a distributed sensemaking process whereby they diminished and reoriented necessary changes, ultimately inhibiting the formulation of these new possibilities. Our findings confirm reality breakdowns and institutional awareness as potential drivers of institutional change and complicate our understanding of antecedent microprocesses that may forestall the initiation of change efforts.

Details

Revitalizing Collegiality: Restoring Faculty Authority in Universities
Type: Book
ISBN: 978-1-80455-818-8

Keywords

Open Access
Article
Publication date: 14 March 2024

Ivan D. Trofimov

In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.

Abstract

Purpose

In this paper we examine the validity of the J-curve hypothesis in four Southeast Asian economies (Indonesia, Malaysia, the Philippines and Thailand) over the 1980–2017 period.

Design/methodology/approach

We employ the linear autoregressive distributed lags (ARDL) model that captures the dynamic relationships between the variables and additionally use the nonlinear ARDL model that considers the asymmetric effects of the real exchange rate changes.

Findings

The estimated models were diagnostically sound, and the variables were found to be cointegrated. However, with the exception of Malaysia, the short- and long-run relationships did not attest to the presence of the J-curve effect. The trade flows were affected asymmetrically in Malaysia and the Philippines, suggesting the appropriateness of nonlinear ARDL in these countries.

Originality/value

The previous research tended to examine the effects of the real exchange rate changes on the agricultural trade balance and specifically the J-curve effect (deterioration of the trade balance followed by its improvement) in the developed economies and rarely in the developing ones. In this paper, we address this omission.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 9 February 2024

María Iborra, José Fernando López-Muñoz and Vicente Safón

This study analyzes antecedents explaining the lack of resilience in family-owned firms. Our model suggests that family-owned firms’ strategic behaviors and heterogeneity explain…

Abstract

Purpose

This study analyzes antecedents explaining the lack of resilience in family-owned firms. Our model suggests that family-owned firms’ strategic behaviors and heterogeneity explain a particular crisis outcome: a lack of recovery.

Design/methodology/approach

Our evidence is based on a sample of 842 European family-owned firms. We complement regression analysis results with fuzzy-set qualitative comparative analysis (fsQCA).

Findings

Our results show that lack of resilience is relevant. In fact, in our sample, 60% of family firms (FFs) failed to recover their sales. This evidence supports the role played by exploitation and exploration behavior as well as family heterogeneity in explaining the lack of recovery.

Research limitations/implications

Our results may offer guidance to practitioners and policymakers on the pathways that explain the lack of resilience.

Practical implications

Although it is unlikely that an external crisis such as COVID-19 will occur again to the same extent, other threatening events may occur and impact FFs. Understanding how FFs can avoid non-recovery is crucial: it can inform managers on how to deal with stressful events and provide guidance to economic authorities on how to help FFs around the world avoid non-recovery, which affects the economy.

Originality/value

First, the study contributes to FF research by offering a theoretical explanation for the different effects of FF attributes on non-recovery in the context of a global crisis. Second, it contributes to the literature on organizational resilience by examining explorative and exploitative behaviors as antecedents of FF non-recovery. Third, we show the usefulness of combining fsQCA and regression analysis to understand complex phenomena.

研究目的

本研究擬分析家族企業缺乏復原力的原因。我們的模型暗示了家族企業的策略性行為和異質性是可闡明一個特殊的危機後果:企業未能成功恢復。

研究設計/方法/理念

我們的證據是建基於一個涵蓋842間歐洲家族公司的樣本。我們以模糊集質性比較分析,去補充迴歸分析的結果。

研究結果

研究結果顯示,缺乏復原力是有相關性的。事實上,在我們的樣本裡,有百分之六十的家族企業未能恢復其銷售量。研究結果提供了證據,確認了若要闡明缺乏復原力的原因,我們必須瞭解開發和探索行為、以及家族異質性所扮演的角色。

研究的局限/啟示

我們的研究結果,或許可為從業人員和政策制訂者提供引導,幫助他們找出缺乏復原力的原因。

實務方面的啟示

雖然像2019冠狀病毒病的外部危機以同樣的程度發生的機會是很微的,但其它有威脅性的事件或會發生,並會影響家族企業; 因此,瞭解家族企業如何能避免缺乏復原力的弊端是非常重要的。這可讓經理瞭解如何處理令人憂慮的事件,亦可為經濟事務當局的高層人員提供引導,幫助他們瞭解如何協助世界各地的家族企業,去避免影響經濟的復原乏力。

研究的原創性/價值

首先,本研究在家族企業的探討上作出了貢獻。研究人員在一個全球危機的背景下提出了理論解釋,讓人們明白家族企業的屬性,如何會對復原乏力產生各種影響。其次,本研究在探討組織彈性的文獻方面作出了貢獻,因研究人員對作為引發家族企業復原乏力因素的探索和開發行為、進行了探討和研究。最後,研究人員展示了若要瞭解複雜的事物或現象,把模糊集質性比較分析和迴歸分析結合起來運用是有效的。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 15 December 2023

Razia Fakir Mohammad, Preeta Hinduja and Sohni Siddiqui

The pandemic's health and social issues have significantly altered the character and manner of teaching and learning in higher education across the country. The use of technology…

Abstract

Purpose

The pandemic's health and social issues have significantly altered the character and manner of teaching and learning in higher education across the country. The use of technology to replace or integrate face-to-face learning with online learning has become a necessary requirement for promoting and continuing learning processes. Furthermore, integrating technology is a goal of Sustainable Development Goal 4 (SDG 4) to make teaching and learning more innovative and sophisticated. This paper is based on a systematic review grounded in a synthesis of research papers and documents analyzing the current status of teachers' pedagogy through online learning modes in the context of Pakistan.

Design/methodology/approach

Through content analyses of academic studies in higher education and reflection on the online teaching experiences, this study discusses how students' learning is associated with teachers' teaching approaches in the modern era of digitalization and innovation.

Findings

The review and analysis suggest that online teaching is not viewed as an innovative phenomenon; rather, teachers simply teach their traditionally designed face-to-face courses through the use of technology. The paper suggests that transforming teachers' pedagogical insight to make online learning sustainable is an urgent need for higher education.

Originality/value

The analysis provides a basis for consideration of teacher learning and quality education (SDG #4) to fulfill the nation’s agenda for sustainable development. The analysis helps educators and administrators in higher education institutions reflect on their policies and practices that have short- and long-term effects on students' learning outcomes.

Details

International Journal of Educational Management, vol. 38 no. 1
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Book part
Publication date: 4 June 2021

Alison J. Marganski and Lisa A. Melander

While research on digital dangers has been growing, studies on their respective solutions and justice responses have not kept pace. The agathokakological nature of technology…

Abstract

While research on digital dangers has been growing, studies on their respective solutions and justice responses have not kept pace. The agathokakological nature of technology demands that we pay attention to not only harms associated with interconnectivity, but also the potential for technology to counter offenses and “do good.” This chapter discusses technology as both a weapon and a shield when it comes to violence against women and girls in public spaces and private places. First, we review the complex and varied manifestations of technological gender violence, ranging from the use of technology to exploit, harass, stalk, and otherwise harm women and girls in communal spaces, to offenses that occur behind closed doors. Second, we discuss justice-related responses, underscoring how women and girls have “flipped the script” when their needs are not met. By developing innovative ways to respond to the wrongs committed against them and creating alternate systems that offer a voice, victims/survivors have repurposed technology to redress harms and unite in solidarity with others in an ongoing quest for justice.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

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