A research template to evaluate the degree of accountability of integrated reporting: a case study

2017 ◽  
Vol 25 (4) ◽  
pp. 675-704 ◽  
Author(s):  
Antonella Silvestri ◽  
Stefania Veltri ◽  
Andrea Venturelli ◽  
Saverio Petruzzelli
Keyword(s):  
Stakeholder Involvement ◽  
Integrated Reporting ◽  
Content Type ◽  
Research Framework ◽  
Specific Research ◽  
Study Approach ◽  
Interpretative Approach

Purpose The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization. Design/methodology/approach The paper uses a case study approach proposing a specific research template to evaluate the implementation of IR depicting the role of three main dimensions: stakeholder involvement, business model and integration. Findings The paper enriches theoretical conceptualization of the implementation of IR proposing a new conceptual model that adds empirical findings to the literature on IR and at the same time addresses the call for studies of Dumay et al. (2016) to engage more with practice and development on IR. Research limitations/implications The use of a specific research framework constitutes both the main strength of the paper and also its main limit, as the dimensions of the framework have been chosen by the authors, and the observations and conclusions are based on the authors’ analysis under an interpretative approach. Practical implications The implementation of the same research framework to other organizational IR documents could allow comparisons to be expressed on the quality of the IR disclosed by different organizations and on the same organization in different periods of time. Originality/value The main originality of this paper is the creation and the employment of a specific template to analyze the degree of accountability of the case study selected representing a non-listed Italian company operating in the food industry.

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.

The accountability process during the centrality of state institutional logics: a case from an African rural context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab
Keyword(s):  
Institutional Logics ◽  
Corporate Accountability ◽  
Content Type ◽  
State Institutions ◽  
Study Approach ◽  
Control Practice ◽  
African Context ◽  
And Control

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

scholarly journals The interplay between product and retail service meaning

2020 ◽  
Vol 49 (1) ◽  
pp. 105-120
Author(s):  
Federico Artusi ◽  
Emilio Bellini
Keyword(s):  
Design Methodology ◽  
Industry Data ◽  
Content Type ◽  
Study Approach ◽  
Retail Service ◽  
Retail Services ◽  
Retail Format ◽  
Different Sources

PurposeThe innovation of meaning paradigm is a strategy to radically innovate product and service meanings. While researchers have focussed on the role of product and retail space meanings as interlinked in the pursuit of innovation, no investigation has been directed towards understanding when the two meanings differ. This research explores how companies can manage two different meanings offered through their retail services and the products sold.Design/methodology/approachDue to the highly intangible and subjective nature of meaning, as well as the exploratory aim of the research, a case study approach has been adopted. In particular, the research compares two case studies of similar companies in the beauty industry. Data were triangulated across three different sources: a panel of experts, ethnographic research in the two companies' stores and extensive academic and practitioner publications.FindingsFindings suggest that innovating the service meaning can be a viable strategy to differentiate a retail offering the product meaning which is no longer perceived as different with respect to competitors.Originality/valueThe study applies the innovation of meaning concept to retail services, distinguishing the meaning given to the store from that given to products, thereby offering managers a strategy to innovate a suffering retail format.

Employee resource groups as learning communities

2018 ◽  
Vol 37 (7) ◽  
pp. 634-648 ◽  
Author(s):  
Wendy M. Green
Keyword(s):  
Learning Communities ◽  
Learning And Development ◽  
Content Type ◽  
For Profit ◽  
Study Approach ◽  
The Usa ◽  
Employee Resource Groups ◽  
Executive Level

Purpose The purpose of this paper is to explore the role of employee resource groups (ERGs) in a multi-national, for-profit corporation. The paper focuses on how ERGs facilitate learning. Design/methodology/approach A qualitative case study approach was used to examine six social identity based ERGs in one multi-national for-profit organization headquartered in the USA. Findings The study found that ERGs facilitate learning and development activities in order to support their membership. ERGs, operating as communities of practice, also engaged in informal learning opportunities that were designed to shift perspectives of non-members and executive-level leaders in the organization. Originality/value There is a growing body of literature on ERGs across organizations and higher education that examine how these groups engage in activism, advocacy, recruitment, retention and education. This study examines the processes by which these groups facilitate learning and development activities and the benefits perceived by the membership. The paper provides value to human resources professionals and others who are interested in how ERGs function as learning communities and outcomes the membership perceive as most important.

The role of egocentric networks in achieving resilience: a case study from the apparel sector

2018 ◽  
Vol 48 (7) ◽  
pp. 682-697 ◽  
Author(s):  
Jyotirmoyee Bhattacharjya
Keyword(s):  
Supply Network ◽  
Financial Health ◽  
Multiple Perspectives ◽  
Egocentric Networks ◽  
Content Type ◽  
Study Approach ◽  
Egocentric Network ◽  
The Impact

Purpose The purpose of this paper is to explore the egocentric network-based strategies used by upstream firms to ensure their own resilience when the disruptions originate with downstream partners. Design/methodology/approach The paper adopts a case study approach as this is well-suited to the investigation of a complex phenomenon from multiple perspectives. Findings The study finds that the egocentric networks of upstream firms participating in the supply network of a retailer could ensure their own resilience even after the sudden demise of the downstream entity. Originality/value The study addresses the lack of adequate empirical research examining resilience from the perspectives of multiple entities in a supply network. It is also one of the few papers to address resilience from the perspective of upstream players in the context of a disruption originating with downstream partners. The findings suggest that the lack of visibility in relation to the financial health of more powerful downstream partners could be problematic from a supplier’s perspective. It identifies well-developed egocentric networks as being essential for minimizing consequences of limited downstream visibility and the impact on social capital.

Over-tourism and sustainable consumption of resources through sharing: the role of government

2019 ◽  
Vol 6 (1) ◽  
pp. 99-116 ◽  
Author(s):  
Elizabeth Agyeiwaah
Keyword(s):  
Sustainable Consumption ◽  
Political Support ◽  
Specific Reference ◽  
Role Of Government ◽  
Content Type ◽  
Study Approach ◽  
Local Residents ◽  
Residents Attitudes

Purpose Over-tourism signifies the dilemma of managing tourism growth in cities. With growing media sensationalism and an oversimplification of the phenomenon of over-tourism, its academic theorization has become extremely important. Using Macau, a Special Administrative Region of China as a case in point, the purpose of this paper is to theoretically explore the nexus between over-tourism and sustainable consumption in cities, highlighting governments’ inevitable role in this successful convergence. Design/methodology/approach The study is based on a selective systematic literature review (SLR) of existing studies in the form of both news material and academic journals. It investigates the growing concern of over-tourism and the contribution of sustainable consumption grounded in strong political support. It also adopts a case study approach with specific reference to Macau. Findings The general overview of the literature provides evidence of an age-old concept that has re-emerged to make local residents’ voice more pronounced. Generally, the studies concentrate on understanding residents’ attitudes, the perceived impact of over-tourism, community resilience and sustainable strategies to tackle the problem. Most popular studies are recent (i.e. 2018 and beyond) and empirically set in developed cities of Europe. Research limitations/implications The SLR used in the current study requires further empirical testing to validate some of the proposed concepts in the literature. Practical implications The study highlights the role of government in ensuring that sustainable consumption is sustainably implemented in the context of over-tourism. Originality/value Given the re-emergence of over-tourism, yet with few theoretical discussions on the concept, this study serves as a knowledge-base for future studies both empirically and theoretically.

A case study of facilities management for heritage building revitalisation

Facilities ◽  
2019 ◽  
Vol 38 (3/4) ◽  
pp. 201-217
Author(s):  
Huiying Hou ◽  
Hao Wu
Keyword(s):  
Decision Making ◽  
Business Strategy ◽  
Heritage Conservation ◽  
Facilities Management ◽  
Content Type ◽  
Study Approach ◽  
Facilities Design ◽  
Heritage Building

Purpose Heritage building revitalisation (HBR) is gaining its popularity to intervene historic buildings/sites for their conservation and reuse. Given that multiple stake-holding situations are often involved in HBR process, coordination or managerial problem may hinder versatile facilities design for operational efficiency while preserving the heritage values. To address the coordination challenge, this paper aims to examine the relevance and relative advantages of a FM-led revitalisation strategy for HBR, which the existing literature has not yet addressed. Design/methodology/approach This paper adopts a case study approach to a major HBR project in Hong Kong. This study conducted field observations and interviews, which were combined with publicly accessible policy and project information to identify stakeholders’ opinions and specifications for the role of facilities management (FM) in HBR project process. Findings The paper reveals the role of FM in coordinating the HBR process for the benefits of stakeholders and general community. FM allows a balanced approach to heritage building adaptation, sound user experience and broader community effects. This enables efficient decision-making, creative facilities design and effective public engagement. FM’s strength of fitting in the urban renewal context illustrates its comparative advantage for heritage conservation and revitalisation management. Research limitations/implications This study develops a conceptual map to identify FM’s role in heritage building conservation and revitalisation. This will enhance process evaluation and project decision-making that are central to heritage conservation policy and HBR intervention practices. Originality/value This study examines relevance and advantage of FM-led business strategy for HBR, which the existing literature has not yet addressed. It discovers FM’s strategic roles and initiates a conceptual framework for evaluation of heritage conservation management.

The role of audit committee attributes in intellectual capital disclosures

2015 ◽  
Vol 30 (8/9) ◽  
pp. 756-784 ◽  
Author(s):  
Abdifatah Ahmed Haji
Keyword(s):  
Intellectual Capital ◽  
Audit Committee ◽  
Financial Information ◽  
Policy Changes ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Reporting Process

Purpose – This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate reporting. Design/methodology/approach – The study draws evidence from a sample of leading Malaysian companies based on their market capitalisation over a three-year period (2008-2010), a period subsequent to the recent policy changes. The extent and quality of IC information, as a surrogate of non-financial information, was measured and regressed against several audit committee attributes, such as audit committee size, independence, financial expertise and meetings, controlling the overall governance and firm-specific variables. Findings – The findings show a strong positive role of the audit committee function in the overall amount of IC information as well as all three subcomponents of IC information (internal, external and human capital). The results are robust to controls for the overall governance and firm-specific attributes as well as different measures of IC information. Practical implications – The results suggest that the role of the audit committee function extends to non-financial information communication such as IC. Policymakers in Malaysia should, therefore, build on the recent regulatory changes and encourage audit committees to ensure that the overall quality of corporate reporting processes include social, environmental, intellectual as well as financial capital of a firm. Originality/value – This study considers the role of the audit committee in the wider corporate reporting process – drawing attention to its potential role in the espoused integrated business reporting. It also challenges the taken-for-granted assumption that restricts the role of the audit committee function to the traditional financial reporting process.

The Free State University integrated reporting: a critical consideration

2015 ◽  
Vol 16 (2) ◽  
pp. 443-462 ◽  
Author(s):  
Stefania Veltri ◽  
Antonella Silvestri
Keyword(s):  
Real Life ◽  
State University ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
Depth Analysis ◽  
Social Capitals ◽  
International Integrated Reporting Council

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature. Findings – UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed. Research limitations/implications – The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations. Originality/value – To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

scholarly journals Kajian Penggunaan Bahasa Indonesia Yang Baik Dan Benar dalam Pendeskripsian Produk Dan Pelayanan Bisnis Daring

2020 ◽  
Author(s):  
irfan agung ashary
Keyword(s):  
Customer Service ◽  
Business World ◽  
Study Approach ◽  
Random Samples ◽  
Online Business ◽  
Online Stores ◽  
Product Sales

Online business world requires business owners to always try to maintain the best quality of service by using good and correct language so that customers feel comfortable and satisfied and to avoid miss communication between the seller and buyer. This article was written with the aim of describing the role of language in attracting buyers and increasing and increasing product sales of an online business. This research uses descriptive qualitative method with a case study approach, data collection is done using purposive sampling by taking several random samples from several online stores on Instagram with different products. The results of this study indicate that each online store provides different services to each of its customers, however, most of them will use good language when serving customers and describing products to attract buyers and make buyers feel comfortable and satisfied with the service. This research is able to increase the knowledge of business people in the field of customer service and increase knowledge in languages that can be used as good habits in communication.

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