Managing material value creation matters in integrated reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natasja Steenkamp ◽  
Roslyn Roberts

Purpose This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report. Design/methodology/approach The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed. Findings The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation. Originality/value The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Diah Priharsari ◽  
Babak Abedin

PurposeThe lack of authority of the sponsoring firm in online communities raises questions about how to orchestrate members of an online community in value co-creation. Hence, this study aims to examine how online communities co-create value with community members. The authors draw upon service-dominant logic (SDL) to study two comparable, and yet different, Indonesian firm-sponsored online communities.Design/methodology/approachThe authors build on an earlier systematic literature review and triangulate it with semi-structured interviews of 28 community members and content analysis of over 35,000 online comments. The data collection was conducted from February to October 2018.FindingsThe findings revealed that (1) value co-creation in online communities is orchestrated through the fluidity of the online community, which is represented by three mechanisms: consensus-making, consensus settlement and changing boundaries, and (2) the mechanisms can be conditioned by switching firm roles (as a co-creator and facilitator).Research limitations/implicationsThe study has enriched the body of knowledge in fluid organisations by explicating three mechanisms, consensus-making, consensus settlement and changing boundaries, that explain the coordination efforts between individuals who have options to participate or not and changing boundaries, that reveals actors' responses in online communities. The mechanisms demonstrate the dynamics of a service ecosystem.Originality/valueThis study offers valuable insights into how sponsoring firms orchestrate value creation in online communities where they do not have full control of participants' reactions. The authors hereby contribute to enriching the understanding of co-creating value with customers in a fluid organisation, such as online communities.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Roberto Pessoa de Queiroz Falcão ◽  
Michel Mott Machado ◽  
Eduardo Picanço Cruz ◽  
Caroline Shenaz Hossein

PurposeThe purpose of this article is to investigate how social integration, immigrant networks and barriers to ventureing affect the entrepreneurial activities of Brazilians in Canada, indicating how mixed embeddedness takes place in that context.Design/methodology/approachData were collected in Toronto, through the application of a survey with 74 Brazilian entrepreneur respondents and 42 semi-structured interviews with selected subjects, thus representing a multi-method approach. The analysis included descriptive statistics from the survey data and a qualitative analysis of the trajectories and life stories of Brazilian immigrants.FindingsOur sample comprises respondents with a high level of education and proficiency in English, coming predominantly from the southeast of Brazil, white, aged from 30 to 49. The majority of businesses are small and related to the service sector. The article contributes to the literature by discussing the elements related to mixed embeddedness, including the need for cultural adaptation and for the creation of networks as a crucial element for business venturing.Research limitations/implicationsThe study focuses on entrepreneurs regardless of their businesses sector or formality/informality status. It could be used as an instrument to support Canadian public policies for welcoming Brazilians and for the Brazilian government to prevent the evasion of potential entrepreneurs.Originality/valueThe article contributes to the body of knowledge of immigrant entrepreneurship in Canada and of Brazilian entrepreneurship overseas. The results suggest factors that may be relevant to the expansion of their business, such as social networking, cultural embeddedness and adaptation of the products/services to a wider range of target customers.


2017 ◽  
Vol 17 (1) ◽  
pp. 90-111 ◽  
Author(s):  
Micael Thunberg ◽  
Martin Rudberg ◽  
Tina Karrbom Gustavsson

Purpose This study aims to identify and categorise common on-site problems from a supply chain management (SCM) perspective and to trace the origin of these problems in the construction project process, the supply chain or in the intersection between these processes. This allows for identification of how on-site problems affect SCM in construction projects and how they can be mitigated. Design/methodology/approach A literature review in combination with semi-structured interviews was used to identify on-site problems. This enabled triangulation and strengthened both construct validity and internal validity. Findings On-site problems can be categorised in one of the four following categories: material flows, internal communication, external communication or complexity. The first category has its origin in the supply chain, the second in the construction project process, the third in the supply chain-construction process intersection on site and the fourth in the construction project as a whole. The findings conclude that on-site problems often originate from construction companies’ lack of supply chain orientation. Research limitations/implications It is suggested that supply chain planning (SCP) can facilitate on-site problem mitigation in construction project management. This extends the body of knowledge of SCP in construction project management and supports the development of effective on-site construction project management. Practical implications The results show that SCP can aid construction project management in handling on-site problems earlier in the project process. Originality/value The main value lies in extending the body of knowledge in construction project management research by applying an SCM perspective and by introducing SCP to support more effective construction project management.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anas Atef Shamaileh

Purpose The emergence of COVID-19 pandemic in the late 2019 was accompanied by various consequences that included almost the entire life aspects worldwide. To cope with the pandemic, imposing restricted measures was required, such as quarantine, lockdown and social distancing. The purpose of this paper is to identify the houses' interior designs responses in Jordan under Covid-19 Pandemic. Design/methodology/approach Under such conditions, people have to spend long periods inside their houses. This issue highlighted the importance and the vital role of houses interior design in meeting the various needs of residents under emergent and changing conditions. Findings This study revealed current and future responses that may be implemented to cope with the pandemic consequences in terms of houses’ interior design. Moreover, a conceptual model was proposed. Number of suggestions and further research were introduced considering the revealed findings. Originality/value This study aimed at identifying the houses’ interior design responses in Jordan under COVID-19 pandemic. The study methodology adopted both inductive and qualitative approaches to achieve its goals. Under the qualitative approach, semi-structured interviews were undertaken by interviewing ten interior designers and academics.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shasha Wang ◽  
Arnold Japutra ◽  
Sebastián Molinillo

Purpose The purpose of this paper is to test the influence of branded premiums or branded free gifts (e.g. a free of charge suitcase of a well-recognised brand) on tourism destination promotion. Specifically, the impact of brand name and price value of a branded premium on promoting a tourism destination was examined. Design/methodology/approach This research uses two experiment-based studies, applying a between-group experimental design. Findings The results revealed that appreciation leads to intention to visit the promoted destination when the branded promotion is offered. When a destination promotional offer contains a branded premium, consumers respond more favourably to the brand name of the premium than the price value of the premium. This finding applies to consumers’ responses to both the destination and the premium. Research limitations/implications This research adds to the body of knowledge on tourism destination promotion and the branding literature, specifically with promotional and branded premiums. Practical implications Mutual benefits can be obtained by both tourism destination marketers and premium marketers. Originality/value This research highlights the importance of branded premiums in tourism destination promotional offers. This research also shows the influence of the price value of a premium’s brand name in a tourism destination promotional offer.


2016 ◽  
Vol 6 (4) ◽  
pp. 401-416 ◽  
Author(s):  
Arti Saraswat

Purpose The UK government is actively promoting higher apprenticeships and degree apprenticeships and this agenda has been gaining momentum amongst the various providers of apprenticeships. The purpose of this paper is to draw on an exploratory study on English further education (FE) colleges and highlight some of the key drivers of delivery, and possible challenges that can be faced by the providers in any expansion of this provision. Staff perceptions on the new apprenticeship standards are also presented in the paper. Design/methodology/approach This paper draws on a qualitative exploratory study with ten FE colleges in England. As part of the study, 19 in-depth semi-structured interviews were conducted with college staff and managers. Findings Higher apprenticeships have the potential to offer work-focussed alternatives to the conventional full-time degree models of higher education, however, the paper sheds light on a number of factors can limit the uptake of higher and degree apprenticeships. Practical implications The paper presents some practical challenges in developing higher apprenticeships and outlines some successful instances of higher apprenticeships which will be useful for those involved in the design and delivery of apprenticeships at FE colleges as well as at other providers. Originality/value This paper draws on research with FE colleges and will be of particular significance to FE colleges and universities that may consider delivering higher apprenticeships. The paper presents insights into institutional experiences and decision-making associated with higher and degree apprenticeships and, in doing so, the paper offers valuable contributions to the body of knowledge in this under-researched area.


2016 ◽  
Vol 7 (3) ◽  
pp. 201-218 ◽  
Author(s):  
Christine M. Van Winkle ◽  
Amanda Cairns ◽  
Kelly J. MacKay ◽  
Elizabeth A. Halpenny

Purpose The purpose of this paper is to understand mobile device (MD) use in a festival context. Festivals offer a range of opportunities and activities to use a MD making this context ideal for understanding digital experiences during leisure. The guiding research question asked how do festival attendees use MDs at festivals. The Typology of Human Capability (THC) provided a framework to enhance the understanding of digital experiences at festivals. Design/methodology/approach This research involved six festival case studies where semi-structured interviews were conducted with attendees on-site. Interview questions focused on how festival attendees used MDs during the festival. Data were analyzed using directed content analysis guided by the THC. Findings On-site interviews with 168 attendees revealed that data support the THC dimensions and constructs (sensing, linking, organizing and performing). This typology advances the understanding of the range of digital customer experiences currently available at festivals. Research limitations/implications The addition of context to the THC is recommended to enhance its utility in application. As a limited number of festivals were included, the specific findings may not apply to all festivals but the implications are relevant to a range of festivals. Practical implications Operational definitions of the THC constructs within the festival setting were identified and provide opportunities for developing digital experience offerings. Originality/value This study provided the first comprehensive examination of MD use in festival contexts and in so doing offered data in support of Korn and Pine’s (2011) THC. The findings reveal opportunities for modifying the THC to increase its applicability in a range of settings.


2020 ◽  
Vol 22 (6) ◽  
pp. 415-427
Author(s):  
Ann Anka ◽  
Helen Thacker ◽  
Bridget Penhale

Purpose This exploratory paper aims to examine the literature on the impact of COVID-19 on safeguarding adults practice. Design/methodology/approach A literature search was carried out in recently published articles to locate literature relating to COVID-19 and safeguarding adults in the UK and internationally. This included policy guidance and law, to describe the existing knowledge base, gaps in practice and areas that may require further research. Findings The findings suggest that measures to curb the spread of the COVID-19 pandemic gave rise to remote working and virtual safeguarding practice. The findings highlight the need for empirical research into the impact of virtual safeguarding adults assessments and effective ways to support the needs and outcomes of those who may be at risk of or experiencing abuse and neglect while shielding, socially isolating or when working in an environment where social distancing is required. Research limitations/implications The paper is based on a review and analysis of published documents and not on other types of research. Originality/value Little is known about effective safeguarding adults practice in the era of shielding, self-isolation, social distancing and remote working. The paper adds to the body of knowledge in the field.


2015 ◽  
Vol 116 (9/10) ◽  
pp. 517-526
Author(s):  
Eliz Nassali State ◽  
Isaac M.N. Kigongo-Bukenya ◽  
Constant Okello-Obura

Purpose – The purpose of this paper is to examine the subject cataloguing of local publications and subject access to local publications. Design/methodology/approach – A qualitative approach was used. Methods included interviews, document reviews and observations. Findings – Adherence to cataloguing standards takes precedence over subject access. Rarely is a user the focus of choice of the subject term in the process of cataloguing. The terms assigned to local publications are generally too broad and, at times, border on inappropriateness. The situation is exacerbated by a lack of documented cataloguing policies and a waning interest in cataloguing matters from the profession. Originality/value – This study is intended to benefit the librarians who provide subject representation to local publications by way of streamlining the process of subject cataloguing, hence, enhancing access to these uniquely held resources. The outcome of this study, hence, will provide insight in the process of cataloguing local publications. In addition, the findings of this study will benefit the teaching of subject cataloguing in library and information science programs. The findings from this study are expected to contribute to the body of library science by enabling a localized view to subject assignation. Ultimately, the significance of the study lies in its contribution to cataloguing education and research, especially with a perspective from Africa.


Author(s):  
Sara Csillag ◽  
Zsuzsanna Gyori ◽  
Carmen Svastics

Purpose The purpose of this paper is to explore and analyse the barriers entrepreneurs with disabilities (EWD) face when establishing their own enterprises, as well as the supporting factors in starting and running a business. Design/methodology/approach This is an explorative study. Data were collected using semi-structured interviews with ten Hungarian entrepreneurs with physical disabilities or sight-loss, during the summer of 2018. Findings The paper classifies the barriers and supporting factors, as personal, economic and social. Based on the perceptions of the entrepreneurs, personal characteristics, identity and various types of family support play an important role in becoming entrepreneurs, but the entrepreneurial ecosystem generally is not favourable in Hungary, and there are no special support programmes focussing on EWD. Research limitations/implications Sample size is a serious limitation: the ten entrepreneurs do not represent in any sense the entire EWD community in Hungary, so the patterns found cannot be considered a generally valid picture. Originality/value The article contributes to the literature on entrepreneurship and disabilities, especially through the systematic review of the possible barriers and supporting factors and to the existing empirical body of knowledge by shedding light on the barriers and supporting factors in a rarely investigated region, in Central Europe: Hungary.


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