Barriers and Motivations to Integrating Environmental Performance in the BSC: A case study in health care

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Salim Khaleel Khalid ◽  
Claire Beattie ◽  
John Stehpen Sands
Keyword(s):  
Health Care ◽  
Environmental Performance ◽  
Environmental Issues ◽  
Business Environment ◽  
The Body ◽  
Annual Reports ◽  
Structured Interviews ◽  
Content Type ◽  
Environmental Commitment

Purpose This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs). Design/methodology/approach This research adopted a qualitative case study approach with semi-structured interviews within an Australian public health service organisation. Secondary document analysis was performed using annual reports, strategic plans and website data. Findings The internal barriers creating resistance to incorporating environmental performance dimensions into the BSC include the existing role of environmental disclosure, insufficient sustainability BSC knowledge, lack of BSC champion support, organisational culture and limited environmental commitment practices. Solutions revealed to support decisions to integrate environmental performance in the BSC include recruiting sustainability expertise, articulating financial motivations and recognising external pressures. Practical implications The findings provide suggested actions for other organisations facing similar challenges regarding integrating environmental performance into a BSC. Social implications In the current business environment, organisations face growing pressure to consider environmental performance in their BSCs. This study provides insights into the potential problems that prevent or delay the integration of environmental issues into BSCs. Originality/value This study provides evidence on how institutional and external factors influence barriers and motivations to embed environmental performance measures into a BSC. This study demonstrates how health-care organisations can effectively overcome barriers by modifying specific institutional artefacts. This is an important contribution to the body of knowledge because there is limited empirical research regarding integrating environmental issues into a public sector BSC that projects key organisational commitment indicators.

The use of environmental performance indicators in “the greenest city in Europe”

2019 ◽  
Vol 14 (1) ◽  
pp. 122-140 ◽  
Author(s):  
Jan Alpenberg ◽  
Tomasz Wnuk-Pel ◽  
Philip Adamsson ◽  
Johannes Petersson
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Environmental Indicators ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
External Stakeholders ◽  
Municipal Managers ◽  
Environmental Performance Indicators

Purpose The purpose of this paper is to examine why and how municipal managers and CEOs for municipally owned companies use the environmental performance indicators. Design/methodology/approach A case study approach as a research design was used. In total, 18 semi-structured interviews were conducted among managers for administrative departments and municipal company CEOs. Findings This study found that the environmental performance indicators are used by department managers mainly for resource allocation, control and for teaching the employees. The CEOs of the municipal companies use the environmental indicators for communicating with external stakeholders and see the indicators primarily as marketing tools. The main reason why the environmental performance indicators are used in the municipality can be the strong demand from the local politicians to push the “green agenda,” and therefore the managers have to comply. Research limitations/implications As in any case study, generalizations from the research should be made with care, but since this is only one municipality, further research is needed to find additional evidence. Practical implications The findings of this study have a number of implications for future practice, and it is worth mentioning that clear guidelines for how the information could be made more useful for managers at the managerial level in Växjö municipality (VM) are requested for both the municipal managers and the CEOs. Social implications Overall, this study strengthens the idea that environmental performance indicators could be used to a larger extent for communicating with external stakeholders both for municipal departments and companies. Originality/value The research adds to the literature by examining different patterns of using environmental performance indicators in a unique setting – in VM, which is called “the greenest city in Europe” and is one of the “pioneers” in environmental work and extensively uses performance indicators.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

scholarly journals Competitive intelligence practice in liquor retailing: evidence from a longitudinal case analysis

2019 ◽  
Vol 47 (9) ◽  
pp. 997-1010 ◽  
Author(s):  
Constantinos Vasilios Priporas
Keyword(s):  
Business Environment ◽  
Competitive Intelligence ◽  
Sources Of Information ◽  
Longitudinal Case Study ◽  
Structured Interviews ◽  
Content Type ◽  
Secondary Sources ◽  
The Usa ◽  
Two Phases

Purpose Competitive intelligence (CI) is a vital tool for any company to survive and remain competitive in today’s hypercompetitive and uncertain business environment. The purpose of this paper is to investigate the use of CI in liquor retailing in the USA. Design/methodology/approach An exploratory single longitudinal case study was performed through observation and semi-structured interviews plus examining documents from secondary sources in two phases. Content analysis was used for the data analysis. Findings Regardless of the small size of the company, the owner has an active attitude toward monitoring competition by using various sources of information and converting it into intelligence for making sound decisions for both short-term and long-term competitiveness. Also, the central role of the owner in the CI process has been verified. Originality/value This study responds to calls for more case studies in the field and is the first one to explore CI in the liquor retailing ecosystem by using a longitudinal case study. In general, studies of CI in retailing are limited. It has clear value to CI practices for retailers in the USA and in general.

Resource-based co-innovation through platform ecosystem: experiences of mobile payment innovation in China

2015 ◽  
Vol 8 (3) ◽  
pp. 283-298 ◽  
Author(s):  
Junying Zhong ◽  
Marko Nieminen
Keyword(s):  
Service Innovation ◽  
Business Environment ◽  
Third Party ◽  
Mobile Payment ◽  
Service Development ◽  
Strategy Execution ◽  
Structured Interviews ◽  
Content Type ◽  
Resource Advantage

Purpose – The purpose of this paper is to introduce the RISE model on service innovation in coopetitive business environment. The case study illustrates why and how Chinese providers utilize ecosystems for innovative mobile payment service development to achieve coopetitive advantage based on firms’ superior resources. Design/methodology/approach – The companies in the case study include Alipay (third-party actor), Bestpay (mobile operator), and UnionPay (banking). Empirical data comes from semi-structured interviews complemented with observations and documents. The analysis of the data follows grounded theory guidelines: creation of a theoretical framework, data collection, and interpretation of the data using the coding strategies of open coding, axial coding, and selected coding. Findings – Inter-organizational co-innovation appears as a successful strategy for mobile payment service innovation. In addition to strategic choice on this, understanding of superior and inferior resources and capabilities influence firms’ coopetitive advantages in a coopetitive service development environment. Ecosystems are formed along with the innovating activities, and difficulties are caused by coopetition challenges. The RISE model enables the analysis and selection of strategic patterns for service innovation in a coopetitive environment. Originality/value – The paper contributes to resource-advantage theory and platform ecosystem theory. The theories are used to analyze and model the effects of strategy execution for achieving win-win relationships in inter-organizational co-innovation. This paper helps executives to match their service innovation strategies to platform ecosystem architectures, as well as to understand how resource-advantage challenges affect the execution strategy of setting up their platform ecosystems.

Big data and competitive advantage at Nielsen

2014 ◽  
Vol 52 (3) ◽  
pp. 573-601 ◽  
Author(s):  
Michael E. Prescott
Keyword(s):  
Competitive Advantage ◽  
Business Strategy ◽  
Dynamic Capabilities ◽  
Secondary Data ◽  
Business Environment ◽  
Digital Data ◽  
Dynamic Capability ◽  
Annual Reports ◽  
Content Type

Purpose – The purpose of this paper is to illustrate how an international company, Nielsen Holdings, reacted to changes in their highly competitive industry brought about by advances in technology. This case presents the strategic management decisions that enabled Nielsen to regain its competitive advantage. This case further describes the functioning of the resource-based view (RBV) of strategy, dynamic capabilities framework, and digital data genesis (DDG), in a turbulent business environment. Design/methodology/approach – The case study is based primarily upon secondary data to include annual reports, press releases, company web site, as well as articles. Findings – The case study provides an example of the functioning of a once durable competitive advantage that was eroded due to advances in technology, and the steps the company took to regain that advantage. The paper illustrates the functioning of a capability and a dynamic capability in DDG. Practical implications – This case can be used for the teaching of decision making, business strategy, the RBV of strategy, dynamics capabilities, and DDG. Originality/value – This paper provides an example of the functioning of the capability and dynamic capability of DDG.

Emerging multinationals investing in developed countries

2017 ◽  
Vol 15 (1) ◽  
pp. 124-142 ◽  
Author(s):  
Selena Aureli ◽  
Massimo Ciambotti ◽  
Alessandro Dragoni
Keyword(s):  
Development Strategy ◽  
Developed Countries ◽  
Annual Reports ◽  
Primary Data ◽  
Joint Stock Company ◽  
Structured Interviews ◽  
Stock Company ◽  
Content Type ◽  
Evaluation Phase

Purpose The aim of this work is to investigate the key factors that lead to a successful deal in the case of acquisitions of Western companies by multinationals from emerging countries (EMNCs). Design/methodology/approach This study adopts a qualitative paradigm and uses a case study method as a tool of analysis. The case concerns Fondalmec, an Italian unlisted medium-sized joint stock company. The company was acquired in 2007 by the Indian multinational Endurance. Primary data were collected through semi-structured interviews and integrated with secondary data retrieved from relevant documents such as annual reports prepared before and after the acquisition. Findings Research findings show that EMNCs have some country-specific characteristics, which should be adequately assessed and realigned to the characteristics of the host country and targets’ resources during both the evaluation phase and the integration process. Research limitations/implications The research limitation is attributed to there being only one case study analysis. Practical implications The study recommends examining the country of origin of the acquirer and suggests EMNCs’ managers to prefer a “light-touch” integration of Western target companies to gain access to their intangible assets and achieve success. Originality/value This work differs from much of the existing literature on mergers and acquisitions because it focuses on EMNCs and analyses the target company together with the buyer and their post-operative development strategy. Furthermore, it is one of the few empirical research studies on non-listed companies, which are often overlooked given the greater difficulty of accessing data.

The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies

2020 ◽  
Vol 33 (6) ◽  
pp. 1367-1393
Author(s):  
Juliette Senn ◽  
Sophie Giordano-Spring
Keyword(s):  
Careful Consideration ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Structured Interviews ◽  
Accounting Disclosure ◽  
Content Type ◽  
Listed Firms ◽  
Accounting Disclosures ◽  
Multiple Case

PurposeThe objective of this study is to provide insights into insiders' perspectives on environmental accounting disclosures, which is relatively under-investigated. Based on insights from key managers, we provide information on company decisions and practices related to the data disclosed in annual reports. More specifically, we explore how regulation guidance affects and shapes disclosure strategies.Design/methodology/approachDrawing on the normativity framework, our research design involves a multiple-case study focusing on eight French listed firms in sensitive industries. We primarily build our investigation on the analysis of annual reports. Semi-structured interviews with 20 key managers belonging to these same firms provide interpretative explanations of the disclosed (and un-disclosed) figures.FindingsOur main findings show that the disclosure of environmental accounting information (EAI) is still in its infancy. Weak definitions and poor guidance in regulations explain the limitations in disclosure and induce interpretative strategies depending on the type of data to be disclosed in the companies' annual reports. We document that separate logics drive environmental expenditure and environmental liability disclosures in many respects.Practical implicationsThis study should be useful for regulators because environmental accounting standards are currently subject to change and helpful for users because of the careful consideration of disclosures.Originality/valueOur research is timely and adds to the growing body of research on regulation. We document how a common regulation may lead to interpretative strategies by different actors and networks of actors, thereby contributing to shaping EAI norms.

Learning by doing: an undergraduate lean A3 project in a Kuwaiti bank

2020 ◽  
Vol 33 (1) ◽  
pp. 71-94
Author(s):  
Mohamad Alnajem
Keyword(s):  
Undergraduate Students ◽  
Real World ◽  
Real Life ◽  
Business Environment ◽  
Learning By Doing ◽  
Bank Loan ◽  
Structured Interviews ◽  
Content Type ◽  
Lean Principles

PurposeThis case study shows how methods of lean philosophy can be successfully taught to undergraduate students and applied to improving a real-world loan process. Students were instructed to use newly acquired classroom skills to analyse and improve a bank loan process in Kuwait.Design/methodology/approachThis study involved an initial gemba walk through the bank. A case study format with direct observation and semi-structured interviews was adopted by 27 undergraduate students to identify waste, analyse the loan process and develop an efficiency plan.FindingsThe results revealed that undergraduate students could quickly learn basic lean principles and techniques and utilize them in a real-world situation to significantly improve a bank loan process. Areas of waste included over-production, over-processing, defects in procedure, under-utilized skills, wasted motions and poor time management. Suggested corrective measures were expected to reduce loan processing time by 30%.Practical implicationsIncreasing costs and competition in the business environment make efficiency improvements imperative, and it was shown that students can play a major role in applying lean principles to a bank loan process while gaining knowledge and skills highly valued in industry. Universities have the opportunity to create a valuable learning experience for undergraduate students in applying classroom skills to solving a real-life problem.Originality/valueThis is the first study of a novel classroom technique for teaching undergraduate students to apply lean techniques in a Kuwaiti bank.

Performance assessment of the built environment in healthcare facilities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad H. Salaheldin ◽  
Mohammad A. Hassanain ◽  
Mohammad B. Hamida ◽  
Ahmed M. Ibrahim
Keyword(s):  
Health Care ◽  
Performance Assessment ◽  
Quantitative Methods ◽  
Care Facility ◽  
Health Care Facilities ◽  
The Body ◽  
Content Type ◽  
Natural Lighting ◽  
Care Facilities

Purpose This study presents findings of post-occupancy evaluation (POE), through a performance assessment, on a polyclinic, as a health-care facility, in Saudi Arabia. Design/methodology/approach Review of the literature is conducted to identify the recent publications, on conducting POE, and performance indicators (PIs) assessing performance of health-care facilities. This research uses a triangulated approach by adopting several qualitative and quantitative methods, on a case study. The approach comprised conducting investigative walkthrough to assess the case study facility, interviews with group of occupants to assess its satisfaction levels. The findings were presented to a focus group, where a plan of recommendations was raised to improve the performance of the case study facility. Findings A total of 24 PIs were identified, and clustered, mainly under: “Thermal comfort”, “Natural lighting”, “Artificial lighting” and others. The case study has proven a satisfactory performance to the evaluated indicators. However, observations of performance snags were identified that formulated conclusions, related to: “Improvements to air temperature performance in summer season”, “Need of control on natural lighting due to glare”, “Accommodating an over demand for car parking spaces”, Need for development of systems dedicated for collection of occupants satisfaction” and “Enhancing circulation”. Originality/value There is a gap identified, through the literature review on availability of systematic conduct of POE, especially in health-care facilities. This paper contributes to the body of knowledge and professional practice, as a guiding systematic scheme, for the conduct of POE, which can be followed and expanded upon by future research.

Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amr Mohamed Said Abdel-Halim ◽  
Mirghani N. Ahmed
Keyword(s):  
Performance Management ◽  
Management Accounting ◽  
Annual Reports ◽  
Performance Measurement System ◽  
Structured Interviews ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Performance Management Systems ◽  
And Performance

Purpose This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study. Design/methodology/approach A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents. Findings A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model. Research limitations/implications The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized. Practical implications The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices. Originality/value A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.

Sign in / Sign up

Export Citation Format

Share Document