Designing the model of factors affecting in the implementation of social and environmental accounting with the ISM approach

2020 ◽  
Vol 36 (3) ◽  
pp. 387-410
Author(s):  
Hossein Sayyadi Tooranloo ◽  
Mahdi Askari Shahamabad
Keyword(s):  
Organizational Factors ◽  
Environmental Accounting ◽  
Legal Requirements ◽  
Content Type ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Expert Opinions ◽  
Comprehensive Framework ◽  
Financial Issues

Purpose Solely focusing on economic development and financial issues have led to insufficient attention to society and the environment, which has increased the injustice in this area. Accounting can aid to compensate for this harm and improve environmental issues. That is why social and environmental accounting (SEA) is rapidly growing and evolving. However, it has not been fully implemented yet. May be one cause for this issue is the lack of identifying the factors that influence SEA implementation in all dimensions. The purpose of this paper seeks to identify these factors. Design/methodology/approach Based on the existing theoretical foundations and expert opinions, the factors influencing SEA implementation were divided into seven categories, namely, accounting requirements, environmental justice, environmental responsibility, legal requirements, organizational factors, pollution control and business issues. Interpretative structural modeling and MICMAC techniques were applied to examine the relationships between these categories and model design. Findings The results revealed that the legal requirement dimension is one of the effective factors and which has been identified as the cause. However, the rest of the dimensions are influenced by legal requirements. As a result, as the legal requirements are considered as the foundation of establishing the model, this factor must be seriously considered for the effective implementation of the SEA. Social implications As the environment is not a unique environment and it has given the pivotal role of the environment in the sustainable development of communities, this leads to an increased demand for improved environmental quality. As a result, public expectations of the accounting profession to increase SEA have increased. In this paper, using the opinions of 12 environmental accounting professionals, a model for Implementation of SEA was designed to avoid social and environmental costs and damages. Originality/value Considering that identified factors are of great importance in the implementation of SEA, it seems that using a comprehensive framework that includes all the factors, can have a great impact on how to improve and enhance SEA. This study is the first to provide comprehensive model for SEA implementation.

Investigating women’s intentions for entrepreneurial growth

2016 ◽  
Vol 8 (1) ◽  
pp. 2-27 ◽  
Author(s):  
Vidhula Venugopal
Keyword(s):  
Family Involvement ◽  
Social Identity Theory ◽  
Women Entrepreneurs ◽  
Online Survey ◽  
Stage Design ◽  
Content Type ◽  
Factors Affecting ◽  
Entrepreneurial Growth ◽  
Comprehensive Framework

Purpose – The purpose of this paper was to investigate the factors affecting the growth intentions of women entrepreneurs in the Indian context. Design/methodology/approach – The author adopted a two-stage design, which included qualitative case studies followed by an online survey of 127 women entrepreneurs. Findings – The findings reinforce the significance of entrepreneurs’ perception of her abilities. They also suggest the changing role of family support in continued entrepreneurship with direct family involvement positively moderating the relationship between attitude to growth and growth intentions. Research limitations/implications – Given the importance of entrepreneurial growth, the findings provide additional insight into growth intentions of women entrepreneurs and also the dynamic role of family in the life cycle of a venture. Originality/value – This paper offers insights into entrepreneurial growth of women in the context of India. It integrates the theory of planned behaviour and social identity theory to provide a comprehensive framework for furthering the understanding of the factors that affect the growth decisions of women entrepreneurs.

The role of knowledge and organizational support in explaining managers’ active risk management behavior

2019 ◽  
Vol 32 (2) ◽  
pp. 345-363 ◽  
Author(s):  
Sang Soo Kim
Keyword(s):  
Risk Management ◽  
Organizational Support ◽  
Structural Model ◽  
Organizational Factors ◽  
Senior Managers ◽  
Content Type ◽  
Factors Affecting ◽  
A Company ◽  
Korean Food

PurposeEffective risk management (RM) requires not only proactive prevention, but also reactive response where the role of individual managers is pivotal as they are the main players to perform RM behavior. Hence, the key questions related to effective corporate RM can be identified as how actively managers engage in RM behaviors and how well the firm supports their RM behavior. The purpose of this paper is to understand the mechanism of managers’ engagement in an active RM behavior and highlight the role of knowledge and organizational support in explaining the mechanism.Design/methodology/approachA structural model built on the theory of planned behavior and the institutional theory is proposed to empirically examine the factors affecting managers’ RM intention. The survey of 150 senior managers from different divisions of six major companies in Korean food industry was conducted.FindingsThe data analysis brings forward three key findings: individual factors (behavioral belief about RM, social pressure and RM knowledge) positively influence RM intention; organizational factor (organizational RM support) positively affects managers’ RM knowledge; and both individual and organizational factors are affected by organizational environment and/or RM championship.Originality/valueThis study contributes to the literature by identifying the mechanism in that managers perform RM behavior voluntarily. This study also contributes to the practice by informing practitioners of the importance of implementing a company-wide RM system and motivating managers for an active RM behavior.

The role of key online reviews in affecting online hotel booking: an empirical investigation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dong Zhang ◽  
Pengkun Wu ◽  
Chong Wu
Keyword(s):  
Binary Logistic Regression ◽  
Online Reviews ◽  
Limited Attention ◽  
Content Type ◽  
Factors Affecting ◽  
Mediating Role ◽  
Antecedents And Consequences ◽  
Hotel Managers ◽  
Hotel Booking

Purpose The importance of online reviews on online hotel booking has been widely acknowledged. However, not all online reviews affect consumers equally. Compared with common online reviews, key online reviews (KORs) have a greater influence on consumers' decisions and online hotel booking. This study takes the first step to investigate the factors affecting the identification of KORs and the role of KORs in online hotel booking.Design/methodology/approach To test the research hypotheses, this study develops a crawler to obtain 551,600 online reviews of 650 hotels in ten representative large cities in China. This study first uses a binary logistic regression to identify KORs by combining review content quality and reviewer characteristics and then uses a log-regression model to investigate the role of KORs in online hotel booking.Findings This study mined the factors affecting the identification of KORs by analyzing review contents and reviewer characteristics. Our results revealed that KORs play a mediating role in the effects of review content and reviewer characteristics on online hotel booking.Originality/value This study focuses on KORs, which have received limited attention in research but are important to practitioners. Specifically, this study investigates the antecedents and consequences of KORs. Our results enable hotel managers to manage online reviews effectively, particularly KORs.

Exploring sectoral diversity in the timing of organizational blockchain adoption

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cigdem Turhan ◽  
Ibrahim Akman
Keyword(s):  
New Technology ◽  
Organizational Factors ◽  
Ease Of Use ◽  
Least Square ◽  
Management Support ◽  
Perceived Ease Of Use ◽  
Organizational Strategies ◽  
Content Type ◽  
Factors Affecting ◽  
Blockchain Technology

PurposeBlockchain is a relatively new technology. Although it has a high potential to influence organizational strategies for adoption into respective operations, it has not been widely explored yet. This study aims to assess the sectoral diversity in the timing of organizational adoption of blockchain through selected organizational factors.Design/methodology/approachA survey was conducted based on a sample of 208 IT professionals. The data was collected using an instrument containing 17 questions. The existence of sector diversity was statistically analyzed using the Least Square Regression method.FindingsThe results indicate that, except for management support and perceived ease of use, all the other factors in the analysis significantly influence sector diversity in terms of blockchain adoption timing.Originality/valueAlthough blockchain has received attention from researchers, to the best of the authors' knowledge, there is no published work in the literature that explores the organizational factors influencing sectoral differences in the timing of blockchain technology adoption. Therefore, our work is unique in the related literature since we present analyses for the diversity between public and private sectors by modeling the factors affecting the intentions for the timing of blockchain adoption as part of the organizations' IT infrastructure.

scholarly journals The newly created Publicly Available Specification (PAS 141) for reusable electrical/electronic products

2014 ◽  
Vol 25 (8) ◽  
pp. 1135-1147 ◽  
Author(s):  
Joao Quariguasi-Frota-Neto ◽  
Andrew Reade ◽  
Azadeh Dindarian ◽  
Andrew Gibson
Keyword(s):  
Necessary Conditions ◽  
Future Research ◽  
Electronic Products ◽  
Content Type ◽  
Business Innovation ◽  
Scant Attention ◽  
The Uk ◽  
Comprehensive Framework ◽  
Future Work

Purpose – In 2011, a governmental initiative driven by the Department for Business Innovation and Skills invited the British Standards Institute (BSI) to write and publish a publicly available specification (PAS) for the reuse of waste electrical and electronic equipment entitled PAS 141. The specification's ambitious goals, chief among them to reduce the amount of e-waste generated in the UK, has prompted debate as to whether they are realistic and the extent to which they can be influenced by the certification. The purpose of this paper is to propose a comprehensive framework that can be used in future research to enhance understanding of the mechanisms by which the introduction of PAS 141 certification could lead to the fulfillment of its goals, that is, successful uptake. The authors believe this framework can serve as a roadmap for those interested in the investigation of this novel certification and its effect on the market for reusable electrical and electronic products. Design/methodology/approach – This paper is based on interviews with reuse organizations and first hand experience as a participant in the steering group that elaborated the certification being investigated, i.e. PAS 141. Findings – It is uncertain whether PAS 141 will fulfill its promises, which are, in the view of the authors, rather ambitious, e.g. reduce e-waste. Furthermore, more research is needed to examine the effect that the introduction of the certification has on the materialization of its goals, and on the complex inter-relationship that exist between the goals and what the authors define as intermediary necessary conditions. Research limitations/implications – This is the first attempt the outline the research needs that arise from the introduction of PAS-141, and the authors believe that there are other equally important questions that are yet to be presented and examined. Practical implications – This paper proposes 28 hypotheses which will help future work to empirically establish: the possibility of PAS-141 attaining its goals and the main necessary conditions for that to happen. This information is pivotal to determine whether the certification is working and to pinpoint opportunities for improvement. Social implications – This works contributes to the understanding of the role of certification on the market of reused products, which employs a large number of people, and in particular, whose coming from disadvantaged backgrounds. Originality/value – Although certification in general has been widely investigated in prior research, scant attention has been paid to certification in the context of electronic products. To the best of the knowledge, this is the first paper of its kind, as it is the first to examine certification in that context.

B2B technology adoption in customer driven supply chains

2016 ◽  
Vol 31 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Anthony K. Asare ◽  
Thomas G. Brashear-Alejandro ◽  
Jun Kang
Keyword(s):  
Technology Adoption ◽  
Organizational Factors ◽  
Theoretical Models ◽  
Content Type ◽  
Relational Factors ◽  
Power Trust ◽  
Comprehensive Framework ◽  
Future Work ◽  
The Impact ◽  
Business To Business

Purpose – The purpose of this article is to develop and propose a comprehensive framework that identifies the factors that influence a company’s decision to adopt business to business (B2B) technologies. Design/methodology/approach – The authors review the literature regarding technology adoption from multiple disciplines including: Supply Chain Management, Logistics, Sociology, Information Systems, Marketing and Economics. A synthesis of the review provides the foundation for developing a comprehensive model of inter-firm technology adoption. Findings – The review and synthesis finds inconsistencies in the theoretical models and constructs used in previous studies of inter-firm technology adoption. The comprehensive framework presented identifies four major categories of antecedents to technology adoption: characteristics of a technology, organizational factors, external factors and relationships. The presented model focuses attention on the inclusion of relational factors that affect the adoption of B2B technology. Research limitations/implications – An important area that has been ignored in the inter-firm adoption literature is the impact of inter-firm relationships on technology adoption. This paper emphasizes the importance of inter-firm relationships and identifies power, trust and justice as important relationships that influence the adoption of inter-firm technologies. Originality/value – The expanded framework identifies the antecedents of B2B technology adoption, which can be used as a guiding framework by both academics and practitioners. The paper also offers directions for future work in the form of propositions.

Bridging the digital divide

2008 ◽  
Vol 26 (2) ◽  
pp. 226-237 ◽  
Author(s):  
Seyed Vahid Aqili ◽  
Alireza Isfandyari Moghaddam
Keyword(s):  
Digital Divide ◽  
Vital Role ◽  
Policy Makers ◽  
Content Type ◽  
Factors Affecting ◽  
Knowledge Based ◽  
Internet Users ◽  
Information Professionals ◽  
Points Of View

PurposeThe purpose of this paper is to show how the digital divide has become a common metaphor originating from now nearly obsolete phrases such as “information have and have nots” and “information rich and information poor”. The article aims to focus on several dimensions of the digital divide that pertain to service as well as the responsibilities of libraries.Design/methodology/approachThis article places emphasis on the role of librarians and information professionals in bridging the digital divide by indicating some aspects related to it as evidenced in the literature including its definition, aspects, factors affecting, and internet users.FindingsLibraries are treated as one of the major social tools which can solve the information divide rooted in the digital divide and contribute to the realization of democratic society.Research limitations/implicationsThis article revolves around the authors' points of view. So, further studies, especially comparative research between developed and developing countries which vary in terms of digital divide rate, can help to understand the real role librarians and information professionals play.Practical implicationsRethinking the digital divide, librarians must redesign and redefine their service menu for their customers through thinking functionally. They also need to review the various IT devices and information services available and examine which can be employed to present a more effective library service. In addition, policy‐makers should consider the vital role that librarians can play in the realization of knowledge‐based society and sustainable development.Originality/valueThis paper provides a theoretical basis for librarians to be more active and sedulous and policy‐makers to be vigilant and place much value for information sector and its professionals, particularly librarians working in various libraries.

Towards better library services: an investigation of factors affecting tourists’ satisfaction with “library + cultural tourism”

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ying Pan ◽  
Lia H. Sun ◽  
Heqing Yang ◽  
Jianming Zheng
Keyword(s):  
Support Services ◽  
Cultural Tourism ◽  
Library Services ◽  
Cultural Characteristics ◽  
Content Type ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Tourist Satisfaction ◽  
Critical Problems ◽  
Online Travel

Purpose “Library + cultural tourism” (LCT) is a new direction for the sustainable development of libraries, but few scholars have researched it from a tourist perspective. The purpose of this paper is to identify what factors affect tourist satisfaction (TS) with LCT, reveal the interaction among these factors and provide strategies for better library services. Design/methodology/approach This study collected 5,308 comments on Tianjin Binhai Library from three popular online travel communities. Grounded theory was adopted to identify what factors affect TS with LCT and reveal the interaction among these factors. Findings The results indicated that TS with LCT was affected by complex factors related to tour plans, tour expectations, cultural characteristics, environment, support services and emotions. Cultural characteristics, environment and support services were impacted by tour plans and tour expectations, which directly or indirectly affected TS mediated by emotions. TS further influenced their expectation of their next tour. Originality/value This paper uncovered critical problems with LCT using a case study of Tianjin Binhai Library. The results provide a reference for library practitioners to develop better library services for tourists and regular users/readers.

A proposal for a national frame of reference for the accreditation of engineering programs in Tunisia

2020 ◽  
Vol 28 (4) ◽  
pp. 255-275
Author(s):  
Adel Khelifi ◽  
Slaheddine Khlifi ◽  
Nabil Khelifi ◽  
Hamdi Essaieb
Keyword(s):  
Higher Education ◽  
Frame Of Reference ◽  
Sample Population ◽  
Application Process ◽  
Content Type ◽  
Engineering Programs ◽  
Engineering And Technology ◽  
Comprehensive Framework ◽  
Ministry Of Higher Education

Purpose This study aims to propose a national frame of reference for the accreditation of engineering programs (EPs) in Tunisia. It uses as a benchmark the structure used by the world’s leading accreditation systems such as the Accreditation Board for Engineering and Technology (ABET) and Commission des Titres d’Ingénieur. It provides a comprehensive framework for academic institutions to evaluate the performance of their programs. In addition, it suggests the procedures, steps and timeline for the application process and defines the required documents that should be submitted. Design/methodology/approach The study analyzes the standards applied by well-established accreditation agencies such as ABET, Commission Titre Ingenieur and European Accredited Engineer, studies the perceptions of academicians who participated in six workshops and uses the results of surveys and interviews to characterize their opinions about accreditation. A sample population of 146 faculty members, experts and policymakers from 23 different higher education institutions in Tunisia, who had participated in the workshops mentioned above, was solicited to participate in the survey. The opinions of 51 respondents who responded to the survey were analyzed. This methodology led to the establishment of a proposed national frame of reference for accreditation of EPs. Findings Analysis reveals that the Ministry of Higher Education and Scientific Research (MHESR) provides authorization (“habilitation”) to institutions allowing them to offer their educational program. However, it is inaccurate to consider this procedure as accreditation because it is more of a licensure process. In addition, the MHESR grants the “habilitation” to those institutions that successfully apply. The National Authority for Assessment, quality assurance and accreditation Instance Nationale de l’Evaluation, de l’Assurance Qualité et de l’Accréditation (IEAQA) is not involved in this process, which makes the latter’s role trivial. Practical implications This frame of reference will help the MHESR to evaluate the EPs based on a comprehensive analysis of well-established accreditation systems, to improve its “habilitation” process by splitting it into two parts as per international practice, namely, licensure and accreditation and to make the existence and role of the IEAQA much clearer. Originality/value This study is the foremost study to propose a comprehensive frame of reference for accrediting EPs in Tunisia.

Business case effectiveness: the critical role of the organization

2020 ◽  
Vol 13 (5) ◽  
pp. 1051-1075
Author(s):  
Frank Einhorn ◽  
Jack Meredith ◽  
Carl Marnewick
Keyword(s):  
Critical Role ◽  
Organizational Factors ◽  
Business Case ◽  
It Projects ◽  
Online Questionnaire ◽  
Cross Sectional ◽  
Content Type ◽  
Business Cases ◽  
Effective Use

PurposeLiterature indicates that the business case for projects is difficult to use and suggests that there are organizational factors that can facilitate effective use of the business case. This paper aims to identify such facilitators, measure their presence and importance, and relate them to the actual practice of business case processes.Design/methodology/approachA cross sectional quantitative method was used, with data on facilitators and business case process usage gathered through an online questionnaire.FindingsThe findings for the 43 organizational facilitators are that each one is considered more important than its presence in the respondents' organizations. High correlations emerge between the presence of the facilitators and the use of business case processes, indicating the pivotal role of the facilitators.Research limitations/implicationsThe research was conducted for business IT projects implemented by organizations based in South Africa. It furthers our understanding of project business cases and suggests additional research avenues in this area.Practical implicationsThe findings indicate that organizations could improve key facilitators at an affordable cost. Such improvement would enable more effective use of the business case throughout the project's lifetime – from initial concept until planned benefits have been substantially realized. Better use of the business case would also support governance and increase the success rate of business IT projects.Originality/valueOrganizational facilitators of business case processes are identified and categorized for the first time, leading to measurements of their perceived importance and presence in organizations. Hence, the relationship between these facilitators and actual business case usage is determined, suggesting areas of optimum impact.

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