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Article
Publication date: 12 July 2021

Fara Azmat, Ameeta Jain and Fabienne Michaux

This paper aims to focus on impact integrity in investment decision-making – an under-researched yet important topic – as a means for optimising investor contributions to…

Abstract

Purpose

This paper aims to focus on impact integrity in investment decision-making – an under-researched yet important topic – as a means for optimising investor contributions to sustainable development outcomes, including achieving the sustainable development goals (SDGs).

Design/methodology/approach

This conceptual paper adopts a two-step approach. First, this paper reviews existing “responsible” investment strategies and products used in practice and highlight their shortcomings in terms of optimising sustainable development outcomes. Second, drawing from the minimal standards theory, this study explores how emerging impact management practices may strengthen impact integrity in investment decision-making and mitigate shortcomings in existing “responsible” investment approaches to increase their contribution to sustainable development outcomes.

Findings

Current “responsible” investment approaches often do not optimise sustainable development outcomes and may facilitate “impact washing”. The theoretically grounded framework demonstrates standardised impact management practices based on a bounded flexibility approach – adaptable to different contexts within limits and assessed by skilled analysts – along with incorporating shared language and conventions supported by appropriate accountability mechanisms that can be used to mitigate shortcomings in current “responsible” investment approaches. The authors further propose accountability mechanisms to systematically involve stakeholders (including rightsholders) in decisions that impact them with effective grievance and reparation mechanisms. Such an approach, the authors argue will strengthen impact integrity and the capacity of investments to optimise contributions to sustainable development outcomes.

Practical implications

The findings have implications for the ability of investment markets to optimise their contributions to sustainable development and the SDGs.

Social implications

By highlighting shortcomings in current “responsible” investment approaches and focussing on strengthening impact integrity in investment decision-making through standardised impact management practices, the findings enhance the capacity of investment markets to contribute positively to sustainable development and the SDGs.

Originality/value

Despite its importance, impact integrity in investment decision-making is severely under-researched with little academic attention. This paper fills this void.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 4 April 2023

Mirko Perano, Antonello Cammarano, Vincenzo Varriale, Claudio Del Regno, Francesca Michelino and Mauro Caputo

The paper presents a research methodology that could be used to carry out a systematic literature review on the current state of the art of the technological development in the…

5318

Abstract

Purpose

The paper presents a research methodology that could be used to carry out a systematic literature review on the current state of the art of the technological development in the field of the digitalization and unphysicalization of supply chains (SCs). A three-dimensional conceptual framework focusing on the relationship between Digital Technologies (DTs), business processes and SC performance is presented. The study identifies the emerging practices and areas of SC management that could be positively affected by the implementation of DTs. With this in mind, the emerging practices have a high probability to be considered future best practices.

Design/methodology/approach

A systematic literature review was conducted on DTs in SC management. The methodology used aims to algorithmically and objectively standardize the information incorporated into thousands of scientific documents. Selected papers were analyzed to investigate the recent literature on SC digitalization and unphysicalization. A total of 87 DTs were selected to be analyzed and subsequently grouped into 11 macro-categories. 17 business processes linked to SC management are taken into account and 17 different impacts on SC management are presented. From a set of 1,585 papers, 5,060 emerging practices were collected and singularly summarized combining DT, business process and impact on SC performance.

Findings

A unique analytical perspective provided represents an important evolution when trying to organize the current literature on SC management. The widely used DTs in the practices and the most considered business processes and impacts are highlighted and described. The three-dimensional conceptual framework is graphically represented to allow for the emergence of the best combinations of DT, business process and impact on SC performance. These combinations suggest the most promising areas for the implementation of the emerging practices for SC digitalization and unphysicalization. Additional findings identify and define the most important contexts in which Big Data contributes to SC performance.

Originality/value

The research methodology used is offering progress through which to systemize the current practices as well as detect the potential of digitalization and unphysicalization under the three-dimensional conceptual framework. The paper provides a structured proposal for promising future research directions, assuming that the five research gaps as findings of this research could be the basis for prescriptions, as well as a future research agenda and theory development. Moreover, this research contributes to current managerial issues concerning SC management, referred to data and information management, efficiency and productivity of SC processes, market performance, SC relationship management and risk management in SC.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 5/6
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 11 January 2008

Petras Baršauskas, Tadas Šarapovas and Aurelijus Cvilikas

The paper aims to determine and assess the cost positions that mostly impact the company total cost efficiency in supply chain management under theoretical and empirical…

11364

Abstract

Purpose

The paper aims to determine and assess the cost positions that mostly impact the company total cost efficiency in supply chain management under theoretical and empirical background.

Design/methodology/approach

In the paper, the systemic and logical analysis of e‐commerce expert research made over the past several years was used. For the empirical research, the data of a wholesale company cost structure and processes management was used.

Findings

Major findings allow stating that e‐commerce adoption in business has a positive impact on business efficiency in several areas. The quantitative and qualitative analysis of e‐commerce impact on business efficiency shows that the main cost positions, which directly depend on e‐commerce adoption and use, and experience quite big changes, are average cost of inventory management, the cost of materials ordering process, and the cost of labour.

Research limitations/implications

The presented empirical research confirms the theoretical implications of e‐commerce impact on business efficiency. Using this information, the future research should be made on evaluation of indirect e‐commerce impact on business efficiency.

Practical implications

The empirical research of e‐commerce adoption in a wholesale company confirms that the main areas where e‐commerce has an important positive impact on business efficiency are the cost of inventory management, the cost of materials ordering process and the cost of labour.

Originality/value

The e‐commerce impact on business result analysis is improved by detailed costs, which depend on e‐commerce adoption, analysis and definition of e‐commerce impact on business results, by evaluating the business efficiency in quantitative and qualitative forms.

Details

Baltic Journal of Management, vol. 3 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 1 December 1995

Robert Heath

The response management of the Kobe earthquake in 1995 providespractitioners and theorists of crisis and disaster management with muchto consider. As in other efforts around the…

3794

Abstract

The response management of the Kobe earthquake in 1995 provides practitioners and theorists of crisis and disaster management with much to consider. As in other efforts around the world the Kobe response management appeared slow and less than optimal in performance. Focuses on the effects of magnitude of impact and degree of strategic preparedness that may affect response. Magnitude of impact is the degree to which impact damage seems random in occurrence, the size of the impact area, the severity of impact, the ratio of visible to invisible damage, the number of major sub‐event crises triggered by the impact of the event, and the degree of psychological distortion caused by (or accelerated by) the impact of the event. The degree of strategic preparedness depends on the degree to which response managers can successfully translate meta‐strategic missions and objectives into operational strategies that are realistic and achievable in any given crisis or disaster event. Components of strategic preparedness include the provision of escalation triggers, establishing cascaded priorities, and having and maintaining a dynamic reserve. Planning and preparing for crises and disasters needs to include cascade strategic priority profiles for communities, consideration of cultural features of organizations and communities in developing plans and preparedness, establishing quantifiable escalation triggers for response management, and developing and maintaining a working dynamic reserve.

Details

Disaster Prevention and Management: An International Journal, vol. 4 no. 5
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 15 February 2022

Danijela Ciric Lalic, Bojan Lalic, Milan Delić, Danijela Gracanin and Darko Stefanovic

This research aimed to explore whether different project management approaches (traditional, agile or hybrid) differentiate concerning their impact on project success, taking…

8631

Abstract

Purpose

This research aimed to explore whether different project management approaches (traditional, agile or hybrid) differentiate concerning their impact on project success, taking project success as multidimensional phenomena. In addition to this, the authors wanted to explore if specific project characteristics moderate these effects.

Design/methodology/approach

The authors empirically addressed these on a sample of 227 project professionals worldwide. The exploratory factor analysis (EFA) of project success dimensions was done to validate these factors' constitution concerning their manifest variables. The K-means cluster method was used to distinguish respondents' profiles among agile, hybrid and traditional project management approaches. To test the significance among research groups, the research hypotheses were tested with ANOVA tests.

Findings

The authors evidenced that the agile approach has a more significant positive impact concerning the two out of five dimensions of project success, under analysis in this research (impact on the team and preparing for the future), over the traditional approach.

Practical implications

The research is relevant for project management practitioners to tailor the success-oriented project management approach and for academics to develop project management contingency theory.

Originality/value

The authors constructed a research framework to test the impact and effectiveness of different project management approaches (traditional, agile, hybrid) on the dimensions of project success in different contextual conditions (organization industry, project type, novelty, technology, complexity and pace). The paper's main contribution is to expand data on the impact of these approaches on project success and compare them with relevant results and findings of previous research.

Details

International Journal of Managing Projects in Business, vol. 15 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 2 August 2021

Parin Parikh and Christopher S. Dutt

A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to…

2747

Abstract

Purpose

A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to fully explore how staff demographics influence the methods in which they manage complaints.

Design/methodology/approach

A qualitative approach was adopted with semi-structured interviews. A purposeful sample was selected, inviting managers from hotels in Dubai to share their views on factors affecting the complaint management process, including the impact of staff demographics.

Findings

Staff demographics were found to have an impact on staff's approach to handle complaints. However, participants generally felt that, with sufficient experience, the impact of many of these influences would be negated.

Originality/value

Literature on complaint management has considered numerous mitigating factors affecting the complaint management process. The impact of staff demographics on how they receive and respond to complaints has not been thoroughly explored.

Details

International Hospitality Review, vol. 36 no. 2
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 15 December 2023

Eric Valenzuela and Michael Zheng

The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the…

Abstract

Purpose

The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings management.

Design/methodology/approach

Using financial data from 11,473 firm-year observations, the authors utilize ordinary least squares (OLS), 2-stage IV regressions, propensity score matching (PSM) and entropy balancing to analyze the impact of a co-opted top management team on discretionary accruals and restatements.

Findings

The authors find empirical evidence that firms with weak corporate governance from top executives are more likely to manipulate reported earnings and have lower financial reporting quality. The authors also find that the effect of co-opted executives on earnings management is weaker when a chief executive officer's (CEO’s) incentives are not aligned with those of top executives, suggesting that executives prevent earnings management due to reputational concerns. Co-opted chief financial officers (CFOs) increase the magnitude of earnings management in a firm but are not solely responsible for the authors' results.

Originality/value

The authors' results suggest that the top executive team provides an important first defense in the prevention of earnings management and corporate wrongdoing. Co-option of the top executive team may be an important consideration when doing research into corporate governance.

Details

Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 12 October 2023

Mark Somers

This study aims to develop a framework for applying performance management principles to implementing a pluralistic model of scholarly impact in business schools to increase the…

Abstract

Purpose

This study aims to develop a framework for applying performance management principles to implementing a pluralistic model of scholarly impact in business schools to increase the value and relevance scholarly research to multiple stakeholder groups.

Design/methodology/approach

Performance management principles were studied with case study data of scholarly impact that included bibliographic measures and altmetrics. An analytical model was built for a focal business school that provided benchmarks for managing scholarly impact by using data from three peer schools.

Findings

Bibliographic, scholarly output measures and altmetrics were consistent across the focal school and peer schools, thereby providing a solid foundation for establishing performance benchmarks for annual performance reviews, promotion and tenure decisions and organizational impact goals.

Practical implications

This paper provides guidance for designing, building and implementing performance management systems to foster scholarly impact.

Originality/value

This paper integrates pluralistic impact models and performance management systems to build faculty expertise and align it with multiple impact domains.

Details

Quality Assurance in Education, vol. 32 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 29 March 2011

Steve Bailey

The purpose of this paper is to provide a source of reliable, empirical data regarding the return on investment (ROI) that can be achieved by an organization through various

6355

Abstract

Purpose

The purpose of this paper is to provide a source of reliable, empirical data regarding the return on investment (ROI) that can be achieved by an organization through various approaches to improving the management of records. It is hoped that these data will help address the current dearth in such evidence in relation to records management and provide a source of citable reference data as part of the business case for investment in records management elsewhere. The paper also aims to explore some of the issues and challenges surrounding the measurement, analysis and interpretation of performance data in relation to records management.

Design/methodology/approach

This paper draws on the collected outputs of six UK higher education institutions, each of which were funded to pilot the JISC infoNet Impact Calculator. All six of these projects used the same transparent tool (the Impact Calculator) as the basis for their data collection and analysis, but each chose to apply it to different records management projects and organizational contexts. This paper assesses the key findings from each pilot project in turn, whilst also considering the more general issues and challenges regarding the measurement of impact with regards to records management that has emerged through the collective experience of these projects.

Findings

This paper provides demonstrable proof that investment in improvements to records management can realise significant and sustained financial ROI. It also uncovers some interesting variations in this overall picture, making it possible to start to identify which aspect of records management is likely to yield the greatest ROI and at what scale it needs to operate before this can be realised.

Originality/value

A previous extensive literature review undertaken by the author indicates that no other such source of empirical data currently exists in an openly accessible published form. It is hoped that doing so in a respected, peer‐reviewed journal such as the RMJ will provide a valuable service to records professionals by not only providing such data, but also a full account of the context and methodology used to generate it.

Details

Records Management Journal, vol. 21 no. 1
Type: Research Article
ISSN: 0956-5698

Keywords

Article
Publication date: 10 December 2021

Ming Lang Tseng, Viqi Ardaniah, Tat-Dat Bui, Jiun-Wei Tseng (Aaron), Ming K. Lim and Mohd Helmi Ali

Sustainable waste management (SWM) leads to human safety by eliminating dangerous substances, increasing cost efficiency and reducing environmental impacts. Integrating social…

Abstract

Purpose

Sustainable waste management (SWM) leads to human safety by eliminating dangerous substances, increasing cost efficiency and reducing environmental impacts. Integrating social, economic and environmental factors is the standard for successfully implementing SWM. However, prior studies have not incorporated the triple bottom line with technological performance and occupational safety in establishing SWM. To drive sustainability in waste management, this study aims to provide a set of SWM attributes and identify a causality model based on the interrelationships among the attributes.

Design/methodology/approach

This study used the Delphi method to list the relevant attributes and the decision-making trial and evaluation laboratory (DEMATEL) involving 18 experts from the medical and health-care industry to present the interrelationships indicating the group of cause–effect attributes of SWM.

Findings

The study selected 5 aspects and 20 criteria as the relevant attributes of SWM. The cause group consists of environmental impacts and occupational safety, with positive values of 27.031 and 24.499, respectively. The effect group includes technological performance, economic performance and social performance. In particular, the challenges and practices of technological performance are linked to environmental impacts and occupational safety.

Practical implications

The top four criteria for industrial improvement are green practices, government policy and rules, the awareness of workers and waste separation and collection. These results present deeper insights into theoretical and managerial implications.

Originality/value

This study contributes to addressing the challenges and practices of SWM in technological performance leading to environmental impacts and occupational safety. Studies on the technological performance aspect in the causality relationships between environmental impacts and occupational safety are lacking. This study describes SWM using qualitative information and quantitative data.

Details

Management of Environmental Quality: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1477-7835

Keywords

1 – 10 of over 249000