Integrated thinking leading to integrated reporting: case study insights from a global player

2018 ◽  
Vol 31 (5) ◽  
pp. 1435-1460 ◽  
Author(s):  
Khaldoon Al-Htaybat ◽  
Larissa von Alberti-Alhtaybat
Keyword(s):  
Design Methodology ◽  
Explanatory Power ◽  
Status Quo ◽  
Integrated Reporting ◽  
Content Type ◽  
Theory Of Practice ◽  
Global Player ◽  
Corporate Information ◽  
Shed Light

Purpose The purpose of this paper is to investigate the link between integrated thinking (IT) and integrated reporting (IR) in a global player. It seeks to shed light on how IT develops organically, using their IR as a source. Bourdieu’s theory of practice is utilised to explain the concept of IT and how it is established in the case organisation through publicly available corporate information. Design/methodology/approach Video, document/text and interview material are used to investigate the perception and status quo of IT at the case organisation. Data were analysed in two coding stages to derive at the categories/themes that have the most explanatory power regarding the phenomenon under study. Findings The study contributes the organisational habitus of handling uncertainty and disruption, which governs the IT and IR initiative and development in the case organisation. Furthermore, it illustrates an empirical example of how an organisation has grown its IT approach over time and has introduced IR as a result of that, as a reflection on the IT approach. Originality/value This paper investigates a global organisation, the first provider of an integrated report in their geographical region, and its IT and reporting approach. The findings reflect on the organisational habitus of handling uncertainty and disruption, which leads to IT and ultimately IR. The case organisation constitutes a “natural integrated thinker” in their agile asset-light approach to their business and their integration of stakeholders beyond the organisation. They are the regional vanguard of sustainability and integration, as a result of which they have become one of the few global players of their region.

scholarly journals Towards an entrepreneurial theory of practice; emerging ideas for emerging economies

2017 ◽  
Vol 9 (2) ◽  
pp. 110-120 ◽  
Author(s):  
Alistair Anderson ◽  
Sébastien Ronteau
Keyword(s):  
Emerging Economies ◽  
Design Methodology ◽  
Explanatory Power ◽  
Content Type ◽  
Theory Of Practice ◽  
Conceptual Paper

Purpose The purpose of this paper is to examine the explanatory power of existing theories of entrepreneurship. The authors find gaps and fragmentation and offer propose a different approach – a theory of entrepreneuring – a theory of practice. Design/methodology/approach This is a conceptual paper, but the authors draw heavily on the literature. They also offer examples of what the theory can offer. Findings Existing theory is good at explaining aspects of entrepreneurship. However, most theories are discipline bound and operate in silos. A theory of entrepreneurship practice can connect and bridge disciplines. Originality/value A theory of entrepreneurship as practice will not replace current theories. It will however complement them and thus be well suited to emerging economies.

scholarly journals Engaged in integrated reporting? Evidence across multiple organizations

2018 ◽  
Vol 30 (4) ◽  
pp. 398-426 ◽  
Author(s):  
Ana Isabel Lopes ◽  
Ana Margarida Coelho
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Secondary Analysis ◽  
Market Value ◽  
Integrated Reporting ◽  
Firm Level ◽  
International Debate ◽  
Content Type ◽  
Practical Implications ◽  
Shed Light

Purpose The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking. Design/methodology/approach Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as <IR> Reference Reporters and 145 as <IR> Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for <IR> Reference Reporters. Findings Evidence for the first objective suggests that compared with <IR> Regular Reporters, the majority of the <IR> Reference Reporters are from Europe, are larger, have a higher market value, are more profitable and are less leveraged. Evidence for the second objective reveals that the guiding principles, fundamental concepts and content elements of the most recent integrated report published by each <IR> Reference Reporter (leading practice) seem less than expected. Research limitations/implications <IR> Examples Database does not cover all of the organizations reporting according to the <IR> framework. Content analysis can be biased by authors’ interpretations. Practical implications Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the <IR> tool. Originality/value The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to <IR>, provides evidence on geographies and firm-level characteristics of organizations using <IR> to better communicate and provides the most prominent information disclosed by Reference Reporters.

How Australian manufacturing firms perceive and understand the concepts of agility and flexibility in the supply chain

2015 ◽  
Vol 35 (2) ◽  
pp. 246-281 ◽  
Author(s):  
Sajad Fayezi ◽  
Ambika Zutshi ◽  
Andrew O'Loughlin
Keyword(s):  
Design Methodology ◽  
Manufacturing Sector ◽  
Empirical Studies ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Shed Light ◽  
Sector Data

Purpose – The purpose of this paper is to address an important question which centres on investigating how do manufacturing businesses perceive and understand the concepts of agility and flexibility in their supply chains (SCs). Design/methodology/approach – A case study approach was utilised and data were gathered from semi-structured interviews with ten organisations in the Australian manufacturing sector. Data analysis was conducted using analytic techniques based on, for example, pattern matching and cross-case synthesis. Findings – Findings confirmed that there is some ambiguity concerning the understanding of the terms agile and flexible, both within and between organisations. The implications are that there is often little consistency in the way the terms are operationalised and then applied. In this regard, and to inform future research, the paper offers empirically grounded definitions for SC agility and flexibility. Moreover, four propositions are developed and discussed which shed light on the dynamics of agility and flexibility in the SC. Originality/value – This is one of the first empirical studies to address some of the apparent inconsistencies between organisational applications of agility and flexibility, and their impact on SC operations.

Left to their fate: rights of minority equity holders in Ghanaian firms

2015 ◽  
Vol 10 (1) ◽  
pp. 40-66 ◽  
Author(s):  
Otuo Serebour Agyemang ◽  
Emmanuel Aboagye ◽  
Joyce Frimpong
Keyword(s):  
Design Methodology ◽  
Relevant Information ◽  
Minority Shareholders ◽  
Control Rights ◽  
Content Type ◽  
Decision Making Processes ◽  
Cross Country ◽  
Absolute Control ◽  
Corporate Information

Purpose – The purpose of this paper is to examine the rights of shareholders, particularly those of minority shareholders in the management of firms in Ghana. Design/methodology/approach – As a result of the largely unexplored nature of this issue in Ghana, a qualitative analysis was conducted to offer a painstaking understanding needed. The case study design is in particular relevant for exploring such phenomenon, as it evolves through the experiences of several key players. Findings – Data indicate that minority shareholders’ influence is, in most cases, nil in every aspect of their firms. Whilst majority shareholders have an absolute right to appoint or influence the appointment of top officials of the firms, minority shareholders’ role in the selection is limited. In addition, in regards to control of corporate decision-making processes, unlike the majority shareholders, the minority shareholders do not have any influence on them. Further, in terms of relevant information, whilst the majority shareholders have absolute access to them anytime they desire, the minority shareholders only rely on annual general meetings to get hold of them, thus limiting their access to corporate information. The revelations unambiguously grant the majority shareholders of the firms absolute control rights whilst undermining the rights of the minority shareholders. This paper was concluded by itemizing the implications of our findings for management, regulators and governments. Originality/value – It is believed that this is among the handful of studies that have been conducted using developing or emergent economy data to empirically analyse how minority shareholders wield their rights in emergent economies and to add to the mounting pool of scattered cross-country evidence.

Häagen-Dazs in Japan: leading brand renewal

2015 ◽  
Vol 43 (5) ◽  
pp. 40-45
Author(s):  
Kenneth Alan Grossberg
Keyword(s):  
Design Methodology ◽  
Status Quo ◽  
Financial Success ◽  
Leadership Qualities ◽  
Content Type ◽  
Strategic Initiatives ◽  
The Status ◽  
Consumer Marketing ◽  
Practical Implications

Purpose – After years of financial success with consumers in Japan, the Häagen-Dazs brand suffered accelerating sales declines. This case study presents the three significant reasons and the solutions developed to successfully reinvent the brand. Design/methodology/approach – The key to this challenge was the vision and strength of the leader who was tasked with the turnaround and the case looks at his problem assessment, insights and solutions. Findings – Even a strong and popular brand needs good leadership to retain its position in the marketplace. Practical implications – As your market evolves you need to reinvent your brand constantly, but that does not mean churning the product. In Japan, product churn is an occupational hazard of consumer marketing and, as in this case, resisting such a tendency was the best strategy. Originality/value – This case shows that it takes leadership qualities to get innovative strategic initiatives past the marketing gatekeepers who are best at monitoring the status quo but not quick to sense the need for change.

Money as metaphor

2014 ◽  
Vol 22 (4) ◽  
pp. 297-307 ◽  
Author(s):  
Tanweer Ali
Keyword(s):  
Design Methodology ◽  
Explanatory Power ◽  
Normative Theory ◽  
Pedagogical Tool ◽  
Content Type ◽  
Linguistic Methodology ◽  
Policy Choices ◽  
Basic Assumptions ◽  
Shed Light ◽  
Versus Stimulus

Purpose – The purpose of this study is to examine two rival narratives regarding the nature and evolution of money with reference to metaphor. Design/methodology/approach – The article draws on theoretical literature on money. Post-Keynesian perspectives are given consideration due to the particular attention that this school has given to money. Findings – A crucial divide in the understanding of money is interpreted in terms of two different narratives. We conclude that the narrative of money as credit has greater explanatory power, but that the commodity narrative, which is metaphorical in nature, is easier to comprehend and conceptualize. Research limitations/implications – This study has been qualitative in nature; further research would require specification of a linguistic methodology, including selection and analysis of a corpus. A process for detecting metaphors within a selected corpus would also need to be established. Moreover, the discussion of the commodity metaphor as a normative theory has not considered the moral aspects of different views on debt and credit. Social implications – Study of metaphor should shed light on basic assumptions behind public policy choices. This should enhance the general understanding of related debates, for example on public spending (i.e. austerity versus stimulus). Originality/value – This article examines a familiar debate in economics using the methods of linguistics. The approach may also serve a function as a pedagogical tool.

Towards a taxonomy of intergenerational knowledge transfer practices

2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives
Keyword(s):  
Knowledge Transfer ◽  
Comparative Study ◽  
Design Methodology ◽  
Qualitative Case Study ◽  
High Tech ◽  
Content Type ◽  
Case Study Design ◽  
Younger Workers ◽  
Intergenerational Knowledge

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

Is culture change a fad? Driving business results at Penna, ten years on

2014 ◽  
Vol 13 (3) ◽  
pp. 123-126
Author(s):  
Bev White ◽  
Gary Browning ◽  
Javier Bajer
Keyword(s):  
Culture Change ◽  
Design Methodology ◽  
Organizational Context ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Business Results ◽  
Sustainable Culture ◽  
Systemic Interventions ◽  
Successful Business

Purpose – Ten years ago Penna, the global HR services group, needed a radical business and culture re-invention if it was to survive. This article aims to tell the story behind Penna's journey and describe how a sustainable culture change intervention became the cornerstone of a successful business. Design/methodology/approach – This case study is the result of an initial ethnographical research followed by concrete and systemic interventions. Findings – The case study identifies four elements that sustained the business impact of a culture change program over a significant period of time. Originality/value – This longitudinal case study follows a culture change program in an organizational context over a period of ten years.

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