How green is accounting? Brazilian students’ perception

2020 ◽  
Vol 21 (2) ◽  
pp. 228-243 ◽  
Author(s):  
Raphael Junger da Silva ◽  
Roberto Tommasetti ◽  
Monica Zaidan Gomes ◽  
Marcelo Álvaro da Silva Macedo
Keyword(s):  
Best Practice ◽  
Accounting Students ◽  
Green It ◽  
Content Type ◽  
Integrative Framework ◽  
Accounting Courses ◽  
Brazilian Students ◽  
Green Information Technology ◽  
It Practices

Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

Green IT practice disclosure

2017 ◽  
Vol 15 (2) ◽  
pp. 145-164 ◽  
Author(s):  
Qi Deng ◽  
Shaobo Ji ◽  
Yun Wang
Keyword(s):  
Environmental Sustainability ◽  
Fortune 500 ◽  
Future Research ◽  
Green It ◽  
Content Type ◽  
Research And Practice ◽  
Current State ◽  
Content Analysis Method ◽  
Green Information Technology ◽  
It Practices

Purpose As an enabler of environmental sustainability, Green information technology (IT) has become an emerging topic of interest in both academic and business communities. Despite its importance, confusions exist in the content and scope of Green IT practice. The purpose of this paper is to provide an overview of the current state of Green IT practice. Design/methodology/approach First 14 widely accepted Green IT practice topics were identified from prior research and a taxonomy was developed to categorize them. Using the content analysis method, these topics were examined in the sustainability reports of 30 IT companies in 2014 Fortune 500. A quantity–quality portfolio framework was developed and applied to measure and assess the Green IT practices of the selected samples. Findings Currently, the Green IT practice is still in its infancy. Both research and practice attention are now focusing on IT’s direct impacts and enabling impacts, while overlooking the systemic impacts, on natural environment. The possible reasons for the current state and the recommendations for future research and practice are provided. Originality/value Theoretically, this paper identified 14 widely accepted Green IT practice topics and developed a taxonomy for categorizing them. The taxonomy and topics provide a theoretical basis for future examination on Green IT practice-related issues. Practically, the findings of this paper provide guidelines for Green IT practice and directions for both Green IT developers and adopters in their decision-making.

Drivers, types and value outcomes of customer-to-customer interaction

2018 ◽  
Vol 28 (6) ◽  
pp. 710-732 ◽  
Author(s):  
Kristina Heinonen ◽  
Elina Jaakkola ◽  
Irina Neganova
Keyword(s):  
Customer Value ◽  
Empirical Studies ◽  
Service Research ◽  
Future Research ◽  
Content Type ◽  
Integrative Framework ◽  
Customer Interaction ◽  
Interaction Research ◽  
Practical Implications

PurposeCustomer-to-customer (C2C) interaction plays a significant role in service. The purpose of this paper is to identify the drivers that motivate customers to interact with other customers, the interactions through which customers affect other customers and the value outcomes of C2C interactions for the participants.Design/methodology/approachThe paper is based on a systematic literature review of C2C interactions. The authors analyzed 142 peer-reviewed articles to synthesize existing knowledge about C2C interactions. A generic value framework is used to categorize earlier research and reveal areas for further research.FindingsThe main outcome of this study is an integrative framework of C2C interaction that bridges C2C interactions and customer value. The findings indicate customer-, firm- and situation-induced drivers of C2C interactions. Outcome- and process-focused C2C interactions are identified to result in functional, emotional and social value outcomes. Avenues for additional research to explore issues related to current technology-saturated service settings are proposed.Research limitations/implicationsThe paper proposes an agenda for future research to extend the C2C interaction research domain and explore how such interactions create value for the customer. The role of the service provider is not explicitly addressed but is an important area for further research.Practical implicationsCompanies can use the framework to understand how they can become involved in and support beneficial C2C interaction.Originality/valueThis paper reviews empirical studies on C2C interaction, offering a systematic review of C2C interaction and producing an integrative framework of C2C interaction. It identifies a research agenda based on the framework and on topical issues within service research and practice.

The role of IT practices in facilitating relational and trust capital for superior innovation performance: the case of Taiwanese companies

2020 ◽  
Vol 21 (5) ◽  
pp. 753-779 ◽  
Author(s):  
Sladjana Cabrilo ◽  
Sven Dahms ◽  
Eugene Burgos Mutuc ◽  
Janita Marlin
Keyword(s):  
Structural Equation ◽  
Qualitative Comparative Analysis ◽  
Organizational Capacity ◽  
Innovation Performance ◽  
Content Type ◽  
Trust Formation ◽  
External Relationships ◽  
Role Of It ◽  
It Practices

PurposeThe purpose of this study is to explore the moderating role of information technology (IT) practices in the increase of organizational capacity for generating innovation performance from its relational (internal and external) capital and trust capital.Design/methodology/approachSurvey data has been collected from 102 publicly listed enterprises in Taiwan and is analysed by using symmetric structural equation modelling–partial least squares (SEM–PLS) and asymmetric fuzzy set qualitative comparative analysis (fsQCA) techniques.FindingsThe findings derived from SEM–PLS show that internal relationships and trust embedded in firms' relationships play a significant role in the innovation performance of Taiwanese enterprises, and reveal a more closed approach to innovation. The results also confirm the important role of IT advancement in amplifying the effect of internal and external relationships and trust formation on innovation performance. One more interesting note, the integration of fsQCA demonstrates several configurations that lead to superior innovation performance.Research limitations/implicationsThe study was limited to Taiwanese companies with at least 200 employees. It might well be that the economically significant small business sector has distinct relationships with stakeholders, trust building strategies and IT practices, and that innovation performance depends on other macroeconomic effects. This study combines symmetric (SEM–PLS) and asymmetric (fsQCA) techniques to improve our understanding of the complementarities between relational and trust capital, and IT practices, and identify configurations that could yield organizational benefits for innovation outcomes.Practical implicationsThis study provides new knowledge about IT utilization in the workplace which practitioners may use to capitalize on internal and external networks and enhance innovation performance.Originality/valueExploring together intellectual capital (IC) components and IT practices, this study merges IC and knowledge management (KM) streams of literature and adds to the prominent discussion on how IC and technology-based KM together contribute to superior innovation performance. In introducing the notion of equifinality, and testing our hypothesis by applying fsQCA, we also provide new ground for methodological discussions in the field of innovation performance.

Network externalities and the perception of innovation characteristics: mobile banking

2015 ◽  
Vol 33 (4) ◽  
pp. 592-611 ◽  
Author(s):  
Soo Yeong Ewe ◽  
Sheau Fen Yap ◽  
Christina Kwai Choi Lee
Keyword(s):  
Mobile Banking ◽  
Content Type ◽  
Integrative Framework ◽  
Mediating Role ◽  
Innovation Characteristics ◽  
The Impact ◽  
The Relationship ◽  
Technology Anxiety ◽  
Perception Of Innovation

Purpose – The purpose of this paper is to clarify the relationship between the sub-components of network externalities (NE), investigates the mediating role of the perception of innovation characteristics and explores the potential moderating effects of technology anxiety within an integrative framework using the theories of diffusion of innovation (DOI) and NE on the behavioural intention of mobile banking services. NE theory explains the impact of an increase in number of users and complementary services on perceived value of product innovation. Design/methodology/approach – This study clarifies the relationship between the sub-components of NE, investigates the mediating role of the perception of innovation characteristics and explores the potential moderating effects of technology anxiety within an integrative framework using the theories of DOI and NE on the behavioural intention of mobile banking services. NE theory explains the impact of an increase in number of users and complementary services on perceived value of product innovation. Findings – Empirical results support the positive relationship between perceived number of users and availability of complementary services. The results lend support to the hypothesized mediating role of perceived compatibility and perceived complexity on the influence of indirect NE on the intention to use mobile banking. Finally, technology anxiety did not moderate any of the paths postulated in the hypothesized model. Practical implications – The findings suggest that the willingness to adopt mobile banking may be increased by providing and promoting a wide range of complementary services because the availability of complementary services gives the impression that mobile banking is easy to use and is compatible with their lifestyles. Originality/value – This study contributes to the literature on DOI by using NE theory, a theory borrowed from Economics to explain an underlying motivation to adopt an innovation. This is an original study which tests the proposition that NE may influence the perception of innovation characteristics and intention to adopt an innovation.

scholarly journals Leases as inhibitors of best practice in service charge management

2019 ◽  
Vol 37 (2) ◽  
pp. 275-286
Author(s):  
Andrew Derek Holt ◽  
Timothy Stephen Eccles
Keyword(s):  
Best Practice ◽  
Legal Framework ◽  
Content Type ◽  
Commercial Property ◽  
Code Of Practice ◽  
Service Charge ◽  
Practical Management ◽  
Real Estate Management ◽  
The Relationship

Purpose The relationship between the owner and an occupier of a commercial property is determined by the lease, inasmuch as it sets out the legally enforceable duties and obligations of each party. However, it is only that, a legal framework; it is not a practical management handbook on how best to operate the premises and generate an amicable business relationship. The purpose of this paper is to consider the role of the lease in reinforcing and disrupting the generation of best practice within real estate management. Design/methodology/approach The paper examines actual leases to understand the service charge and how data pertinent to it is collected, disseminated and interpreted by both parties in carrying out their activities within and about the property. This is then benchmarked against provisions of the Service Charge Code of Practice. Findings Despite a number of incarnations of a code of practice on service charges during the lifetime of the leases examined, the research finds a troublingly small uptake of its ideas within new leases. Practical implications The findings predict future problems in the practical management of multi-tenanted properties, coupled with a call that leases are written to the Code’s requirements. Originality/value No such lease examination has been undertaken to date.

Exploration role of volunteerism on the digitisation project: case of the office of the premier in Mpumalanga province, South Africa

2020 ◽  
Vol 40 (1) ◽  
pp. 15-23 ◽  
Author(s):  
Nkholedzeni Sidney Netshakhuma
Keyword(s):  
South Africa ◽  
Best Practice ◽  
Qualitative Interviews ◽  
Successful Implementation ◽  
Youth Empowerment ◽  
Content Type ◽  
Mpumalanga Province ◽  
Volunteer Labor

Purpose The purpose of this paper is to assess the role of volunteerism during the digitisation project by the Office of the Premier in Mpumalanga with a view recommending the best practice. Design/methodology/approach The empirical data was collected through the semi-structured qualitative interviews with the records manager and ten volunteer archivists employed by the Office of the Premier. Findings Local pupils within the Mpumalanga province were recruited to participate in the digitisation project as a form of youth empowerment. The Mpumalanga Provincial Archives was not involved in the digitisation project to ensure that all digitisation specification was in line with the requirement of the provincial archives. Furthermore, a lack of resources to implement the digitisation project was cited as the main stamping block for the successful implementation of the project. Research limitations/implications This paper is limited to the Office of the premier, in the Mpumalanga province. Practical implications Archivists interested in recruiting volunteers on a digitisation project can use this paper to understand the benefits and cost of volunteer labor before putting volunteer projects into practice. Social implications The success of a digitisation project depends on the involvement of the Mpumalanga Provincial archives. Originality/value This paper presents a unique case study in South Africa of a digitisation project staffed with volunteers in the office of the Premier.

Impact of organizational cultural differences on mergers and acquisitions performance

2017 ◽  
Vol 8 (1) ◽  
pp. 40-52
Author(s):  
Kan Shi ◽  
Xiaoqian Liu ◽  
Chengjun Yang ◽  
Ziping Yao ◽  
Dong Liu
Keyword(s):  
Organizational Commitment ◽  
Mergers And Acquisitions ◽  
Cultural Differences ◽  
Integrative Model ◽  
Content Type ◽  
Integrative Framework ◽  
Moderator Role ◽  
Relative Standing ◽  
A Performance

Purpose Drawing upon the theory of organizational commitment and relative standing, this study aimed to develop an integrative model to examine how organizational cultural differences impact on mergers and acquisitions (M&A) performance. Design/methodology/approach The study used regression analysis and moderated path analysis to test the hypothesis with a sample of 103 executives from 49 firms acquired by Chinese state-owned enterprises. Findings The paper arrives at the conclusion that the executives’ organizational commitment mediated the association between organizational cultural differences and M&A performance. Besides, the authors also confirmed the moderator role of relative standing. Practical implications The paper suggests ways that can help practitioners better eliminate cultural differences obstacles during the M&A by presenting an integrative framework and showed an actual Chinese case. Originality/value This study contributes to the M&A literature by developing an integrative model to explain the complexity between organizational cultural differences and M&A performance with a Chinese executive sample.

Entrepreneurial orientation and the role of the context. The case of the firm “Sa Panada Srl”

2020 ◽  
Vol 27 (3) ◽  
pp. 349-363 ◽  
Author(s):  
Michela Floris ◽  
Angela Dettori ◽  
Camilla Melis ◽  
Cinzia Dessì
Keyword(s):  
Entrepreneurial Orientation ◽  
Best Practice ◽  
Family Firms ◽  
Single Case ◽  
Narrative Approach ◽  
Content Type ◽  
Exploratory Approach ◽  
Practical Implications

PurposeThe paper aims to analyse the case of “Sa Panada srl”, a tiny Sardinian family firm, to provide intriguing insights for the study of entrepreneurial orientation in a context that is anchored in an apparent and hostile past.Design/methodology/approachAn exploratory approach is used to analyse a single-case study through a narrative approach. Data were analysed through the hermeneutic trio consisting of three phases: (1) explication – contextualisation, reconstruction and synthesis of the history; (2) explanation – identification, description and understanding of the meaning of the narrative; and (3) exploration – discussion and identification of theoretical and practical implications.FindingsThe study introduces novel best practices that help enhance entrepreneurial orientation in a difficult setting based on change reluctance and past anchored culture.Research limitations/implicationsTheoretically, the study contributes to the literature on entrepreneurial orientation, internationalisation and innovativeness of family firms embedded in a hostile context. The main drawback of the study is its explorative analysis of a single case.Practical implicationsFor practitioners, the research proposes the case study as a best practice able to inspire successful resilient behaviour and decisions for other firms that experience daily challenges.Originality/valueThe study elucidates the relevance of individual factors of family owners as endogenous elements that can balance contextual obstacles with ambitions of growth and development.

Learning preferences in accounting education: a focus on the role of visualization

2019 ◽  
Vol 28 (2) ◽  
pp. 391-412
Author(s):  
Enrico Bracci ◽  
Mouhcine Tallaki ◽  
Monia Castellini
Keyword(s):  
Visual Learning ◽  
Learning Preferences ◽  
Accounting Education ◽  
Accounting Students ◽  
Anglo Saxon ◽  
Content Type ◽  
Learning Preference ◽  
Potential Use ◽  
Relevant Factors

Purpose In accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in education is still limited. This paper aims to contribute to the debate by providing evidence on the extent to which the visual represents a relevant learning preference of accounting students. Design/methodology/approach The paper adopted the visual, aural, read/write, and kinesthetic questionnaire as a tested means to study the learning preferences of accounting students. The empirical study is based on a survey conducted with undergraduate and postgraduate accounting students. Findings The results show that visualization appears to be the less-relevant learning preference of students. This result is not in line with the emergent discussion in accounting education literature, which examines how visual tools can improve the presentation of accounting information. This opens the debate about the potential use of visual tools in teaching accounting. Besides, gender and origin of students (national vs international) appeared as relevant factors in explaining a greater visual learning preference. Originality/value This paper attempts to contribute to the accounting literature by providing evidence on the extent to which the visual represents the relevant learning preferences of accounting students. In addition, given that most of the literature on students’ learning preferences are based on Anglo-Saxon contexts, the authors provide evidence from a Latin country.

Compliance landscape in central and eastern Europe – the case of Hungary

2017 ◽  
Vol 20 (4) ◽  
pp. 325-333
Author(s):  
Levente Kovács ◽  
Sandor David
Keyword(s):  
Best Practice ◽  
Banking Sector ◽  
Transition Process ◽  
Customer Relationships ◽  
Risk Category ◽  
Special Focus ◽  
Content Type ◽  
Banking Systems ◽  
Future Challenges

Purpose This paper aims to explore how the understanding of the concept of compliance as its own risk category and the role of compliance as a separate internal banking function developed during the central and eastern European (CEE) region’s restoration of the banking systems, both parallel to and as a part of their transition process from their centrally planned economies to market economies, with special focus on the case of Hungary. Design/methodology/approach The paper discusses the transition within CEE and the reconstruction of their banking systems, including that of money and the capital market and the law-abidingness of the banking sector, the role of its reputation, compliance and customer relationships, compliance after 2005, the Bank of International Settlement principles and their implementation, a Hungarian compliance survey conducted in 2009 and future challenges in the field of compliance. Findings There is still not a globally or continentally accepted “best” practice in the field of compliance. It is under these circumstances that banking systems must face the challenges of this new epoch of increasing migration and cybercrime. Originality/value This paper presents the development of compliance in CEE, with special focus on Hungary. The article was written by employees of the Hungarian Banking Association, put together with the help of the vast experience they gained throughout their careers in the banking sector.

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