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Open Access
Article
Publication date: 19 July 2023

Sara Moggi, Glen Lehman and Alessandra Pagani

This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and…

1058

Abstract

Purpose

This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.

Design/methodology/approach

The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.

Findings

Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.

Originality/value

This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 8 March 2023

Rafaela Alfalla-Luque, Darkys E. Luján García and Juan A. Marin-Garcia

The link between supply chain agility (SCA) and performance has been tested in previous research with different samples and results. The present paper quantitatively analyses and…

1441

Abstract

Purpose

The link between supply chain agility (SCA) and performance has been tested in previous research with different samples and results. The present paper quantitatively analyses and summarises the impact of SCA on performance found in previous empirical papers and determines the influence of several identified moderators.

Design/methodology/approach

Using a meta-analysis approach based on a systematic literature review, a total of 63 empirical papers comprising a sample of 14,469 firms were meta-analysed to consider substantive (type of performance and SCA operationalisation) and extrinsic (economic region and industry) moderators.

Findings

Results confirm a significantly large, positive correlation between SCA and performance. None of the analysed moderators has enabled the identification of any significant differences between the SCA and performance correlations by subgroup. However, high heterogeneity in total variance, both in the full sample and the subgroups by moderator, demands further rigorously reported empirical research on this topic with clearly conceptualised variables and frameworks and the use of validated scales.

Research limitations/implications

Several research gaps and best practice recommendations have been indicated to improve future empirical research on this topic.

Practical implications

Practitioners in different economic regions and industries will find consistent evidence of improvements in performance through SCA.

Originality/value

No meta-analysis has been found in previous research to estimate the value of the correlation between SCA and performance and the influence of moderating variables.

Details

International Journal of Operations & Production Management, vol. 43 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 27 July 2022

Philipp Jaufenthaler

Brands are relevant to multiple stakeholders and, as such, can have multiple meanings. Drawing on branding and stakeholder marketing theory, the purpose of this study was to…

2161

Abstract

Purpose

Brands are relevant to multiple stakeholders and, as such, can have multiple meanings. Drawing on branding and stakeholder marketing theory, the purpose of this study was to provide in-depth insights into knowledge dynamics related to the so-called family business brand across different stakeholder perspectives.

Design/methodology/approach

This study combines advanced brand concept mapping (BCM) with a scenario technique to graphically capture consumers’ and jobseekers’ brand knowledge related to the family business concept in the form of association networks.

Findings

Findings show both a shared core meaning (e.g. associations such as “tradition” or “owner-managed”) and stakeholder-specific associations (e.g. consumer perspective: “high product quality,” “handmade”; jobseeker perspective: “appreciation within the company,” “outdated”). Significantly, the results reveal detailed insights into cross-stakeholder knowledge dynamics regarding the associations’ interconnections, strength and favorability.

Originality/value

By combining BCM with a scenario technique, this study adopts an approach that is aimed at better understanding and comparing brand knowledge with respect to the family business brand across multiple stakeholder perspectives. Given the prevalence of family businesses, this research enhances the theoretical and practical understanding of a branding resource that is often available but rarely exploited.

Open Access
Article
Publication date: 6 June 2022

Taha Karasu, Kirsi Aaltonen and Harri Haapasalo

Integrated project delivery (IPD) and building information modeling (BIM) have been discussed as prominent collaborative concepts in recent architecture, engineering and…

4020

Abstract

Purpose

Integrated project delivery (IPD) and building information modeling (BIM) have been discussed as prominent collaborative concepts in recent architecture, engineering and construction (AEC) literature, thus recommended for more advanced value creation. However, they have been studied predominantly as discrete even though they are typically highly interrelated. This study aims to enhance collaboration in AEC projects by tracing recent trends in IPD and BIM literature by making sense of trends and by exploring how their interplay has been discussed and conceptualized.

Design/methodology/approach

This systematic literature review draws on Scopus and Web of Science as the primary databases. In total, 120 academic papers and review articles were sourced. Yet, the final sample includes 71 sources from the past decade (2011–2020), focusing on both IPD and BIM.

Findings

This study identifies 11 interrelated and overlapping themes that are indicative of trends in the recent IPD and BIM literature. This research found that among the identified themes, the clusters of sustainability, transformation and increasing the competence level of staff in the AEC industry, in addition to the concept of quality, require more extensive research in the context of IPD and BIM. Additionally, this study identifies four different approaches to the interplay of IPD and BIM, indicating an absence of scholarly consistency.

Originality/value

Based on the systematic analysis of the recent literature, this study indicates that IPD and BIM have several joint fundamental cornerstones. It is evident that both concepts support the implementation of each other. The success of implementing either one is strongly related to the other. Additionally, we have not found earlier systematic literature reviews that examine the interplay between IPD and BIM in the recent AEC literature.

Open Access
Article
Publication date: 20 February 2023

Benjamin Nitsche, Jonas Brands, Horst Treiblmaier and Jonas Gebhardt

Academics and practitioners have long acknowledged the potential of multiagent systems (MAS) to automate and autonomize decision-making in logistics and supply chain networks…

Abstract

Purpose

Academics and practitioners have long acknowledged the potential of multiagent systems (MAS) to automate and autonomize decision-making in logistics and supply chain networks. Despite the manifold promises of MAS, industry adoption is lagging behind, and the exact benefits of these systems remain unclear. This study aims to fill this knowledge gap by analyzing 11 specific MAS use cases, highlighting their benefits, clarifying how they can help enhance logistics network resilience and identifying existing barriers.

Design/methodology/approach

A three-stage Delphi study was conducted with 18 industry experts. In the first round, these experts identified 11 use cases of MAS and their potential benefits, as well as any barriers that could hinder their adoption. In the second round, they assessed the identified use cases with regard to their potential to enhance logistics network resilience and improve organizational productivity. Furthermore, they estimated the complexity of MAS implementation. In the third round, the experts reassessed their evaluations in light of the evaluations of the other study participants.

Findings

This study proposes 11 specific MAS use cases and illustrates their potential for increasing logistics network resilience and enhancing organizational performance due to autonomous decision-making in informational processes. Furthermore, this study discusses important barriers for MAS, such as lack of standardization, insufficient technological maturity, soaring costs, complex change management and a lack of existing use cases. From a theoretical perspective, it is shown how MAS can contribute to resilience research in supply chain management.

Practical implications

The identification and assessment of diverse MAS use cases informs managers about the potential of this technology and the barriers that need to be overcome.

Originality/value

This study fills a gap in the literature by providing a thorough and up-to-date assessment of the potential of MAS for logistics and supply chain management. To the best of the authors’ knowledge, this is the first study to investigate the relevance of MAS for logistics network resilience using the Delphi method.

Details

Supply Chain Management: An International Journal, vol. 28 no. 5
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 7 April 2023

Fei Ping Por and Balakrishnan Muniandy

To continue to stay relevant in the era of Industry Revolution 4.0 (IR4.0) alongside the unprecedented disruption of COVID-19, the importance of lifelong learning is indisputable…

Abstract

Purpose

To continue to stay relevant in the era of Industry Revolution 4.0 (IR4.0) alongside the unprecedented disruption of COVID-19, the importance of lifelong learning is indisputable though this concept has existed for decades. In this context, open and distance learning (ODL) institutions are urged to re-think and re-design their online learning support systems that inculcate self-regulated lifelong learning (SR3Ls) in their learners to be adaptable and resilient for the post-pandemic economy. The purpose of this paper is to develop a SR3Ls model, namely SR3Ls model by utilising the collective opinions of a panel of experts to determine the key domains and attributes.

Design/methodology/approach

A 2-round Delphi consensus study was conducted with 39 experts from five countries. The mean, standard deviation (SD), inter-quartile range (IQR) and the ratio of experts assigned score of 4 or greater were used as the basis of consensus assessment with criteria set at mean = 3.0, SD = 1.5, IQR = 1, ratio on score 4 or greater at = 75%. The questionnaire consisted of 5-point Likert-type scale rating the importance level of each attribute combined with open-ended questions.

Findings

This paper presented the findings of the first round of Delphi consensus study. For the first round, the experts were asked to evaluate 31 key attributes of SR3Ls model under five domains. The findings revealed that there were five key attributes to be eliminated from the list, while there were seven attributes identified as the key attributes with highest consensus. There were additional attributes suggested by the Delphi panel to be added in the second round of evaluation.

Originality/value

This international consensus-based SR3Ls model serves as an important benchmark for ODL institutions across the regions in developing meaningful and relevant online learning support systems for their learners to adopt SR3Ls attributes in order to meet the dynamic market demands.

Details

Asian Association of Open Universities Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1858-3431

Keywords

Open Access
Article
Publication date: 11 April 2023

Henrik Saabye, Daryl John Powell and Paul Coughlan

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has…

2053

Abstract

Purpose

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

Design/methodology/approach

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Findings

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

Originality/value

This paper contributes an original integrated theory perspective on lean and action learning.

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 1 September 2023

Melany Hebles, Concepción Yániz-Alvarez-de-Eulate and Lourdes Villardón-Gallego

The debriefing is a procedure based on intra-team feedback, which has frequently been applied in university formation in health but has been less used in business. The aim of this…

Abstract

Purpose

The debriefing is a procedure based on intra-team feedback, which has frequently been applied in university formation in health but has been less used in business. The aim of this research is to analyse best practices in the actual implementation of debriefing in organisations, based on criteria the guidelines for carrying out each stage established in the procedure.

Design/methodology/approach

To achieve these goals, working teams from different organisations carried out 19 group-debriefing sessions on an authentic work problem. These sessions were observed and analysed following a qualitative approach.

Findings

After observing a debriefing session in 19 organisations, four categories related to its implementation have been identified: Self-analysis, information, planning and orientation of the development of the team.

Research limitations/implications

It is important to mention some limitations to this work. The major limitation was the lack of published literature related to the debriefing in the area of organisational management. The qualitative and exploratory nature of the study limits the generalisation of the results.

Practical implications

The research has practical implications as the characterisation and description of each phase favours the transfer to implement the debriefing technique adequately in different types of organisations.

Social implications

It has been observed that all forms of debriefing have a common purpose in learning and, team and employee development, due to the powerful transferability and usefulness of debriefing in different contexts. Therefore, knowing the correct use of debriefing is a breakthrough in this area. In addition, including this type of practice will not just facilitate a better performance, it will also help teams to learn to work in a team from their own experiences.

Originality/value

It has been characterised by the process of debriefing from the correct implementation of each phase through the analysis of the narratives that arise in the debriefing sessions carried out.

研究目的

匯報是一個基於團隊內部回饋的程序, 它常見於大學組建的醫療衛生方面, 在商業上則較少使用。本研究擬基於匯報程序中所建立的每個階段, 來分析在組織內實際進行匯報的典範實務。

研究設計/方法/理念

為達至研究目標, 來自不同組織的工作團隊, 就一個真實的工作問題進行了19個匯報會議。研究人員觀察這些會議, 並以定性研究法進行探討和分析。

研究結果

研究人員觀察於19個組織進行的匯報會議後, 找出了四個進行匯報會議的範疇, 自我分析、資料、計劃和團隊發展的取向。

實務方面的啟示

本研究提供了實務方面的啟示, 因研究結果確認了匯報每個階段的特徵的描述, 以及每個階段的描述, 這會幫助在不同種類的組織內進行匯報會議時, 舉行匯報使用之技巧得以靈活調動, 以發揮各技巧的最佳效果。

研究的原創性/價值

研究人員分析有關的匯報會議內的敘述, 並從會議每個階段的正確執行, 找出了匯報程序的各個特徵。

Details

European Journal of Management and Business Economics, vol. 32 no. 4
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 27 June 2023

Teemu Birkstedt, Matti Minkkinen, Anushree Tandon and Matti Mäntymäki

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical…

7846

Abstract

Purpose

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

Design/methodology/approach

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

Findings

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

Research limitations/implications

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

Practical implications

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

Social implications

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

Originality/value

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

Details

Internet Research, vol. 33 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 5 October 2023

Peter Dornheim and Ruediger Zarnekow

The human factor is the most important defense asset against cyberattacks. To ensure that the human factor stays strong, a cybersecurity culture must be established and cultivated…

1119

Abstract

Purpose

The human factor is the most important defense asset against cyberattacks. To ensure that the human factor stays strong, a cybersecurity culture must be established and cultivated in a company to guide the attitudes and behaviors of employees. Many cybersecurity culture frameworks exist; however, their practical application is difficult. This paper aims to demonstrate how an established framework can be applied to determine and improve the cybersecurity culture of a company.

Design/methodology/approach

Two surveys were conducted within eight months in the internal IT department of a global software company to analyze the cybersecurity culture and the applied improvement measures. Both surveys comprised the same 23 questions to measure cybersecurity culture according to six dimensions: cybersecurity accountability, cybersecurity commitment, cybersecurity necessity and importance, cybersecurity policy effectiveness, information usage perception and management buy-in.

Findings

Results demonstrate that cybersecurity culture maturity can be determined and improved if accurate measures are derived from the results of the survey. The first survey showed potential for improving the dimensions of cybersecurity accountability, cybersecurity commitment and cybersecurity policy effectiveness, while the second survey proved that these dimensions have been improved.

Originality/value

This paper proves that practical application of cybersecurity culture frameworks is possible if they are appropriately tailored to a given organization. In this regard, scientific research and practical application combine to offer real value to researchers and cybersecurity executives.

Details

Information & Computer Security, vol. 32 no. 2
Type: Research Article
ISSN: 2056-4961

Keywords

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