scholarly journals Eco-control change and environmental performance: a longitudinal perspective

2017 ◽  
Vol 13 (2) ◽  
pp. 188-215 ◽  
Author(s):  
Jean-Francois Henri ◽  
Marc Journeault ◽  
Carl Brousseau
Keyword(s):  
Environmental Performance ◽  
Design Methodology ◽  
Manufacturing Firms ◽  
Management Control ◽  
Content Type ◽  
Control Change ◽  
Mere Presence ◽  
The Impact ◽  
Survey Approach ◽  
Specific Impact

Purpose The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First, it investigates the nature of change occurring in eco-controls by analyzing three attributes of change, namely, direction of change, scope of change and scale of change. Second, this study investigates the impact of changes in eco-controls by examining to what extent the three attributes of change specifically explain environmental performance. Design/methodology/approach Longitudinal survey approach is used to collect data from a sample of manufacturing firms at two points in time. Findings The results suggest three main conclusions: changes leading to more (less) importance devoted to eco-controls within the organization contribute positively (negatively) to environmental performance; concerted changes on all aspects of the mix of eco-controls contribute more to environmental performance than piecemeal changes on specific aspects of the mix; and the aspect which contributes to environmental performance is not the scale of that change but the mere presence of a credible signal which reflects the seriousness of the intentions. Originality/value This paper contributes to management accounting change literature by breaking down the nature of change of management control practices in attributes (direction, scope and scale) and examining their specific impact on performance.

The impact of servitization on the environmental and social performance in manufacturing firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jingsi Zhang ◽  
Liangqun Qi ◽  
Chengdong Wang ◽  
Xichen Lyu
Keyword(s):  
Human Resource ◽  
Absorptive Capacity ◽  
Environmental Performance ◽  
Positive Impact ◽  
Social Performance ◽  
Secondary Data ◽  
Manufacturing Firms ◽  
Content Type ◽  
Resource Slack ◽  
The Impact

PurposeThis study aims to examine how servitization affects the environmental and social performance of manufacturing firms.Design/methodology/approachThe hypotheses are tested using fixed-effect panel models based on secondary data of 1,413 manufacturing firms publicly listed in the USA.FindingsResults show that servitization is positively related to the social performance of manufacturing firms; this positive relationship is more prominent under high levels of human resource slack. However, the impact of servitization on environmental performance depends on the level of absorptive capacity and human resource slack. Servitization improves environmental performance under high levels of absorptive capacity and human resource slack, while this positive impact is insignificant under low levels of absorptive capacity and human resource slack.Research limitations/implicationsThe study focuses on the degree (depth) of servitization but ignores the scope of services provided by manufacturing firms (breadth of servitization).Practical implicationsThis research suggests that servitization is an effective way of achieving simultaneous improvements in environmental and social performance. However, high levels of absorptive capacity and human resource slack are needed to achieve this goal.Originality/valueThis study contributes to the servitization literature by demonstrating the environmental and social sustainability benefits of servitization. The findings also highlight the crucial role of absorptive capacity and human resource slack on improving environmental and social performance through servitization.

The relationship between budgetary evaluation, firm size and performance

2015 ◽  
Vol 34 (8) ◽  
pp. 973-986 ◽  
Author(s):  
Azzouz Elhamma
Keyword(s):  
Emerging Economies ◽  
Firm Size ◽  
Evaluation System ◽  
Design Methodology ◽  
Management Control ◽  
Content Type ◽  
And Performance ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size. Design/methodology/approach – Data were collected using a questionnaire sent to the Moroccan firms. A total of 62 questionnaires were correctly returned. The response rate was 15 per cent. Findings – In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” adopted by 21 per cent of the sample; “moderate budgetary evaluation” adopted by 27.4 per cent of the surveyed enterprises; and “lower budgetary evaluation” adopted by 51.6 per cent of the sample. The first style is adopted especially by large firms. The firm’s performance is significantly and positively correlated with the budgetary evaluation in large enterprises. This correlation is not significant in SMEs. Practical implications – The findings of this research can help managers of companies in emerging economies in the choice of a better budgetary evaluation system. Originality/value – The outcomes of the study are relevant both to the literature on budgetary evaluation in particular and on management control in general, since they determine that the correct fit between budgetary evaluation and firm size causes a positive and significant change in the firm’s performance.

Impact of environmental performance and policy on firm environmental reputation

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marta De Miguel De Blas
Keyword(s):  
Environmental Policy ◽  
Environmental Performance ◽  
Corporate Reputation ◽  
Design Methodology ◽  
Moderating Effect ◽  
Unique Combination ◽  
Corporate Environmentalism ◽  
Content Type ◽  
Complementary Effect ◽  
The Impact

PurposeThis study investigates the impact of corporate environmentalism on corporate environmental reputation. Corporate environmentalism comprises both environmental performance and environmental policy, thus distinguishing a firm's actual environmental performance from the intent of its environmental policy. The moderating effect of advertising is also investigated.Design/methodology/approachThe study derives four hypotheses from the literature and tests these by means of a Tobit model and a unique combination of databases.FindingsResults show a link between environmental policy and corporate environmental reputation, but not between environmental performance and corporate environmental reputation. Additionally, results reveal the moderating effect of advertising to be negative, suggesting that advertising contributes only marginally toward improving corporate environmental reputation.Originality/valueThis study is one of the first to investigate the complementary effect of environmental management, environmental policy and advertising on corporate reputation.

Harnessing managerial performance dynamics in the pursuit of corporate environmental strategy

2020 ◽  
Vol 36 (5) ◽  
pp. 43-45
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Design Methodology ◽  
Management Control ◽  
Environmental Strategy ◽  
Managerial Performance ◽  
Content Type ◽  
Pertinent Information ◽  
Positive Effect ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper concentrates on the relationships between environmental strategy, managers' environmental performance, and the use of environmental management control systems (MCSs). The results show that integrating regular MCSs and environmental MCSs was the move that had a significantly positive effect on environmental management performance, which was stimulated as a result of renewed motivation in managers to follow the environmental MCS. Consequently, environmental MCSs do prove to be crucial in yielding individual environmental managerial performance guided from an environmental strategy. Achieving this position requires managers to adopt integrated thinking to the benefit of the organization. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Debt–performance relationship and firms' international trade activities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Forte ◽  
Andreia Botelho
Keyword(s):  
International Trade ◽  
Random Effects ◽  
Design Methodology ◽  
Positive Impact ◽  
Manufacturing Firms ◽  
Random Effects Model ◽  
Content Type ◽  
International Engagement ◽  
The Impact ◽  
The Relationship

PurposeThis study examines the influence of firm's international trade activities on the relationship between debt and firm's performance.Design/methodology/approachThis study is based on a sample of 8,343 Portuguese manufacturing firms between 2010 and 2017 and resorts to a random effects model.FindingsResults suggest that international engagement can have a moderating effect on the relationship between debt and a company's performance. In fact, results indicate that the impact of debt on performance is less negative for companies involved in international trade activities (either importing, exporting or both) than for purely domestic firms. Furthermore, results also suggest that the level of international involvement is relevant; importing activities are those that contribute most toward a positive impact.Originality/valueThe work extends the existing literature by considering various types of international trade activities.

Remote working, management control changes and employee responses during the COVID-19 crisis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gianluca F Delfino ◽  
Berend van der Kolk
Keyword(s):  
Design Methodology ◽  
Management Control ◽  
Professional Service ◽  
Primary Data ◽  
Service Firms ◽  
Professional Service Firms ◽  
Content Type ◽  
Data Source ◽  
The Impact ◽  
Employee Responses

PurposeThe authors examine the impact of the sudden shift to remote working, triggered by the coronavirus disease 2019 (COVID-19) crisis, on management control (MC) practices in professional service firms (PSFs). In addition, employee responses to these changes are explored.Design/methodology/approachThe authors carried out a field study of MC changes in PSFs in Italy, the first country in Europe that was severely impacted by COVID-19. Interviews with PSF employees form the primary data source. Pattern matching was used to identify similarities and differences and investigate how employees respond to the MC changes.FindingsAs a response to the shift to remote working, managers at PSFs made various MC-related changes. For instance, they increased the number of online meetings and made use of technologies to monitor employees from a distance. Employees reacted to this by engaging in “voluntary visibilizing practices”, i.e. by trying to make sure they got noted by their superiors, for instance by doing overtime. In addition, collected evidence suggests increased stress levels among employees, changes to employee autonomy, changed perceptions of hierarchies and a weakened sense of relatedness with others in the organization.Originality/valueThis is one of the first studies to examine the impact of the sudden shift to remote working on MC. In addition, this paper contributes by exploring employee responses to the MC-related changes. The findings add to the growing literature on MC and motivation, and the notion of voluntary visibilizing practices is mobilized to warn against over-commitment and self-exploitation.

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

Embedding employability within higher education for the profession of policing

2019 ◽  
Vol 9 (3) ◽  
pp. 319-328
Author(s):  
Ian Pepper ◽  
Ruth McGrath
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Research Study ◽  
Longitudinal Research ◽  
Evidence Base ◽  
Content Type ◽  
Educational Provision ◽  
Professional Body ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the impact of an employability module, the College of Policing Certificate in Knowledge of Policing (CKP), on students’ career aspirations, their confidence and wish to join the police along with the appropriateness of the module. This will inform the implementation of employability as part of the College of Policing-managed Police Education Qualifications Framework (PEQF). Design/methodology/approach A three-year longitudinal research study used mixed methods across four points in time to evaluate the impact on students studying the employability module. Findings The research suggests that the employability-focussed CKP was useful as an introduction to policing, it developed interest in the police and enhanced the confidence of learners applying to join. Lessons learnt from the CKP should be considered during the implementation of the PEQF. Research limitations/implications The ability to generalise findings across different groups is limited as other influences may impact on a learner’s confidence and employability. However, the implications for the PEQF curriculum are worthy of consideration. Practical implications As the police service moves towards standardised higher educational provision and evolution of policing as a profession, lessons can be learnt from the CKP with regards to the future employability of graduates. Originality/value Enhancing the employability evidence base, focussing on policing, the research identified aspects which may impact on graduates completing a degree mapped to the PEQF. The research is therefore of value to higher education and the professional body for policing.

Investigation on the shaft voltage generation of large synchronous turboalternators

2020 ◽  
Vol 39 (5) ◽  
pp. 1145-1156
Author(s):  
Kevin Darques ◽  
Abdelmounaïm Tounzi ◽  
Yvonnick Le-menach ◽  
Karim Beddek
Keyword(s):  
Finite Element ◽  
Design Methodology ◽  
Short Circuit ◽  
Element Model ◽  
Stator Winding ◽  
Content Type ◽  
Voltage Generation ◽  
The Impact ◽  
Investigation Process ◽  
Circulating Currents

Purpose This paper aims to go deeper on the analysis of the shaft voltage of large turbogenerators. The main interest of this study is the investigation process developed. Design/methodology/approach The analysis of the shaft voltage because of several defects is based on a two-dimensional (2D) finite element modeling. This 2D finite element model is used to determine the shaft voltage because of eccentricities or rotor short-circuit. Findings Dynamic eccentricities and rotor short circuit do not have an inherent impact on the shaft voltage. Circulating currents in the stator winding because of defects impact the shaft voltage. Originality/value The original value of this paper is the investigation process developed. This study proposes to quantify the impact of a smooth stator and then to explore the contribution of the real stator winding on the shaft voltage.

Gated communities in Ankara: are they a tool of social segregation?

2017 ◽  
Vol 10 (5) ◽  
pp. 687-702
Author(s):  
Leyla Alkan-Gökler
Keyword(s):  
Socioeconomic Status ◽  
Design Methodology ◽  
Gated Communities ◽  
Content Type ◽  
Positive View ◽  
Social Segregation ◽  
Show Evidence ◽  
Local Residents ◽  
Almost All ◽  
The Impact

Purpose Gated communities, surrounded by walls or fences, have emerged as a new trend in almost all cities in Turkey, and are homogenous in terms of the socioeconomic status of their occupants. Within these communities, several facilities and services are provided that are available only to the residents, with restrictions on access from the outside, and this has led to criticisms of social segregation. This study aims to analyze the impact of these communities on social segregation in Ankara, through two different surveys aimed at investigating the attitudes of the residents of local neighborhoods and gated communities toward each other. Design/methodology/approach This paper analyzes how the process of gating has affected social segregation in Ankara through two separate surveys: with the residents of gated communities and with the residents of local neighborhoods around these gated communities. Findings The study revealed that the residents of gated communities tended to have a positive view of the residents of local neighborhoods. In contrast, the responses of the local residents show evidence of feelings of social segregation, based on the presence of the high walls, fences and guards that are in place to keep them out of the community. Originality/value This study shows that, although segregation from the rest of the society is not the main reason for gating, the emergence of gated communities in Ankara leads inevitably to a socially and economically segregated city in which local residents feel excluded from these gated areas.

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