scholarly journals THE “Green” TERM AND ACCOUNTING EDUCATION

2020 ◽  
Vol 28 (2) ◽  
pp. 1-16
Author(s):  
Fibriyani Khairin ◽  
Eko Sukoharsono ◽  
Roekhudin ◽  
Bambang ◽  
Hariadi
Keyword(s):  
Design Methodology ◽  
Rapid Development ◽  
Triple Bottom Line ◽  
Point Of View ◽  
Accounting Education ◽  
Bottom Line ◽  
Green Accounting ◽  
Holistic View ◽  
Green Is ◽  
Practical Implications

Purpose – This paper aims to uncover the meaning of "green" through the point of view of accounting educators. Design/methodology/approach – Ecophenomenology is used as a methodology to uncover the meaning of “green” by involving three professors from several universities in Indonesia who focus on sustainability and green accounting as informants. Findings – This research shows that accounting educators provide a deeper meaning related to green, which in addition to considering the triple bottom line (3P) concept also includes values/beliefs as spiritual elements in it. "Green" is specifically interpreted as a process of harmony in life. Practical Implications – Finding of this research contributes to construct green accounting education’s form that not only focuses on the concept of business with 3P aspects but there is a spiritual aspectalization, so that accountants resulting from such education have a holistic view of their environment. Originality/value – Terminology in the field of green accounting is experiencing rapid development both in terms of meaning and new terms that emerge. Not much research has paid attention to the definition and meaning of the term yet, especially the term "green" itself. Whereas, the term and it’s meaning might impact to the development of green accounting education.

How Yakult helps reduce poverty

2012 ◽  
Vol 28 (3) ◽  
pp. 17-19
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Triple Bottom Line ◽  
Base Of The Pyramid ◽  
Crowd Sourcing ◽  
Bottom Line ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

PurposeThe aim of this paper is to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies.Design/methodology/approachThis briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.FindingsBusiness has a knack of coming up with clever idioms and jargon – triple bottom line, crowd sourcing, greenewal, glocal, guerrilla marketing and so forth. Customers referred to by the label base of the pyramid (BOP) are not to be envied, for that descriptive tag tells it like it is – they're impoverished people at the bottom of the pile. So, if they are too poor to be customers why would hard‐headed businesses seek out a market there?Practical implicationsThe piece provides strategic insights and practical thinking that have influenced some of the world's leading organizations.Originality/valueThe 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.

When change is not as good as a rest

2016 ◽  
Vol 24 (4) ◽  
pp. 20-22
Author(s):  
Simon Linacre
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Point Of View ◽  
Cutting Edge ◽  
Bottom Line ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

Purpose The purpose of the paper is 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 Could the following proposition be true: the net effect of change programs is often miscalculated because they come from the point of view of managers, rather than the employees implementing the change. After all, the effect will be judged on increases in productivity, efficiency, outputs and ultimately the bottom line. These may well be positive, but could they be even better if the effect on employees has been taken into account and acted on? Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. 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.

Validating a triple bottom line construct and reasons for implementing sustainable business practices in companies and their business networks

2016 ◽  
Vol 16 (5) ◽  
pp. 849-865 ◽  
Author(s):  
Carmen Padin ◽  
Carlos Ferro ◽  
Beverly Wagner ◽  
Juan Carlos Sosa Valera ◽  
Nils M. Høgevold ◽  
...  
Keyword(s):  
Environmental Sustainability ◽  
Design Methodology ◽  
Triple Bottom Line ◽  
Business Practices ◽  
Business Networks ◽  
Sustainable Business ◽  
Bottom Line ◽  
Content Type ◽  
Business Sustainability ◽  
Practical Implications

Purpose The purpose of this paper is to validate a triple bottom line (TBL) construct, as well as to describe the TBL reasons for implementing sustainable business practices in companies and their business networks. Design/methodology/approach This study reports on the validation of a TBL construct, in a Spanish context, of a study originally conducted in Norway. In this validation study, 230 companies were selected for participation. A total of 89 usable questionnaires were returned, generating a response rate of 38.5 per cent. Findings The empirical findings indicate major similarities and minor differences between organizations in Spain and Norway across two studies. By extension, the empirical findings appear to be valid and reliable across contexts and through time. Research limitations/implications This study explains the structural properties of the main reasons for business sustainability (economic, social and environmental) and business sustainability efforts in companies and the supply chains or business networks. Practical implications Business sustainability efforts need to be assessed in a systematic manner, and the validated TBL construct offers a foundation for doing this, though it needs to be complemented with other elements and details in connection with business sustainability. Originality/value Business sustainability efforts have been evolving over time and are increasingly seen to consider economic viability, as well as environmental sustainability and social responsibility. This study deals with how these elements of TBL are interrelated with respect to business sustainability.

Re-testing and validating a triple bottom line dominant logic for business sustainability

2019 ◽  
Vol 30 (3) ◽  
pp. 518-537 ◽  
Author(s):  
Hélène Laurell ◽  
Niklas P.E. Karlsson ◽  
John Lindgren ◽  
Svante Andersson ◽  
Göran Svensson
Keyword(s):  
Design Methodology ◽  
Response Rate ◽  
Triple Bottom Line ◽  
Validity And Reliability ◽  
Bottom Line ◽  
Content Type ◽  
Business Sustainability ◽  
Dominant Logic ◽  
Joint Consideration ◽  
Practical Implications

PurposeThe triple bottom line (TBL) is still commonly explored in research without joint consideration of economic, social and environmental elements of business sustainability (BS). The purpose of this paper is to re-test and validate a BS framework based on the TBL approach.Design/methodology/approachThis study is based on a questionnaire survey consisting of the largest firms in corporate Sweden. A total of 107 usable questionnaires were ultimately received, for a response rate of 36.5 percent.FindingsThe findings validate and extend a framework of a TBL-dominant logic for BS. A total of 19 dimensions indicating satisfactory validity and reliability of the BS framework were identified.Research limitations/implicationsThe BS framework offers relevant insights to monitor and assess a TBL-dominant logic for BS. It also provides opportunities for further research.Practical implicationsManagers can use the BS framework as a tool to map firm priorities in connection with BS. Each dimension of the BS framework offers insights into how to monitor and assess firms’ efforts in the TBL.Originality/valueThis study contributes to validate and extend the TBL-dominant logic for BS. The BS framework also offers a timely and relevant contribution to both scholars and practitioners engaging in business sustainability.

Comparison of the reluctance laminated and solid rotor synchronous machine operating at high temperatures

2019 ◽  
Vol 38 (4) ◽  
pp. 1111-1119 ◽  
Author(s):  
Marcin Lefik ◽  
Krzysztof Komeza ◽  
Ewa Napieralska-Juszczak ◽  
Daniel Roger ◽  
Piotr Andrzej Napieralski
Keyword(s):  
High Speed ◽  
Design Methodology ◽  
Three Dimensional ◽  
Synchronous Machine ◽  
Point Of View ◽  
Heat Sources ◽  
Model Calculations ◽  
Content Type ◽  
Thermal Phenomenon ◽  
Practical Implications

Purpose The purpose of this paper is to present a comparison between reluctance synchronous machine-enabling work at high internal temperature (HT° machine) with laminated and solid rotor. Design/methodology/approach To obtain heat sources for the thermal model, calculations of the electromagnetic field were made using the Opera 3D program including effect of rotation and the resulting eddy current losses. To analyse the thermal phenomenon, the 3D coupled thermal-fluid (CFD) model is used. Findings The presented results show clearly that laminated construction is much better from a point of view of efficiency and temperature. However, solid construction can be interesting for high speed machines due to their mechanical robustness. Research limitations/implications The main problem, despite the use of parallel calculations, is the long calculation time. Practical implications The obtained simulation and experimental results show the possibility of building a machine operating at a much higher ambient temperature than it was previously produced for example in the vicinity of the aircraft turbines. Originality/value The paper presents the application of fully three-dimensional coupled electromagnetic and thermal analysis of new machine constructions designed for elevated temperature.

A recipe for sustainable development: assessing transition of commercial foodservices towards the goal of the triple bottom line sustainability

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hien Thu Bui ◽  
Viachaslau Filimonau
Keyword(s):  
Design Methodology ◽  
Critical Evaluation ◽  
Triple Bottom Line ◽  
Well Being ◽  
Research Gaps ◽  
Bottom Line ◽  
Content Type ◽  
Sustainability Performance ◽  
Academic Publications ◽  
Inductive Thematic Analysis

Purpose This study aims to critically evaluate the factual triple bottom line (TBL) sustainability performance of commercial foodservices as featured in peer-reviewed academic publications. Design/methodology/approach The commercial foodservices’ sustainability performance-related articles were collected for a systematic review. An inductive thematic analysis was applied to the eligible articles. Findings The contribution of the commercial foodservice sector to the TBL sustainability is highlighted through eight themes: food waste management; food safety and hygiene; food allergy management; provision of healthy meals; local food use; employment of the disadvantaged; well-being of (non)managerial personnel; and noise level management. Originality/value The critical evaluation of the actual TBL sustainability measures adopted by commercial foodservice providers highlights the feasibility of the measures, thus calling for their broader industry uptake. Research gaps and issues for future investigations are accentuated for scholars to support the industry in its progress towards the goals of the TBL sustainability.

Entrepreneurship and fintech development: comparing reward and equity crowdfunding

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ciro Troise ◽  
Diego Matricano ◽  
Elena Candelo ◽  
Mario Sorrentino
Keyword(s):  
Design Methodology ◽  
State Of The Art ◽  
Methodological Approach ◽  
Point Of View ◽  
Comparative Approach ◽  
Current Debate ◽  
Content Type ◽  
Equity Crowdfunding ◽  
Research Propositions ◽  
Practical Implications

Purpose Starting from the state-of-the-art of Fintech development, this study aims to propose some research propositions comparing reward-crowdfunding (RCF) and equity-crowdfunding (ECF). In this sense, the present research provides a comprehensive analysis of fintech development and – to conceptualize the comparison between RCF and ECF – it focuses on campaigns’ characteristics, aims and post-campaigns scenarios. Design/methodology/approach All the research propositions related to the comparison between RCF and ECF are rooted in dedicated literature. The methodological approach adopted in the present paper can be referred to theorizing. Findings This study suggests that five key elements characterize the development of fintech: regulation, infrastructure, technologies, finance and innovations. The research provides nine propositions: four related to the campaigns’ characteristics; two related to the use of crowdfunding models by entrepreneurs; and three related to the performance of crowdfunded companies. Practical implications By offering nine research propositions, this study is expected to foster and support the investigation of fintech development from an entrepreneurial and managerial point of view. Originality/value To the best of authors’ knowledge, this study is among the first to explore the fintech development and to propose a comparative approach between RCF and ECF. This research contributes to the current debate on fintech development as well as on the comparison between crowdfunding models.

If we eat soy, do we keep the beneficial effects of the Mediterranean diet?

2020 ◽  
Vol 50 (6) ◽  
pp. 1099-1108
Author(s):  
Giovanni Aulisa ◽  
Claudio Binda ◽  
Elvira Padua ◽  
Antonio Pratesi ◽  
Alfonso Bellia ◽  
...  
Keyword(s):  
Literature Review ◽  
Mediterranean Diet ◽  
Design Methodology ◽  
Point Of View ◽  
Positive Health ◽  
Content Type ◽  
Beneficial Effects ◽  
Typical Food ◽  
The Mediterranean ◽  
Practical Implications

Purpose This study aims to evaluate if soya consumption can compromise or positively influence the effects of the Mediterranean diet (MD). Design/methodology/approach A full literature review has been conducted as part of a proposal of a new point of view on the consumption of soya and its derivatives in areas where until a few decades ago this type of food did not exist at all. Findings There does not seem to be any contraindications for soy systematic use, therefore, excluding historical-geographical reasons, soya could be included in an MD without altering the benefits associated with it. Practical implications Soya is not advised as a typical food in the MD, but promoting its use could probably contribute to increase the variety of the diet and likely consolidates the positive health benefits characteristic of MD. Originality/value To the best of the authors’ knowledge, this review is one of the first to evaluate soybean consumption within the MD.

scholarly journals Navigating the tensions in environmental innovation: a paradox perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nadia Di Paola ◽  
Tiziana Russo Spena
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Design Methodology ◽  
Qualitative Comparative Analysis ◽  
Environmental Innovation ◽  
Holistic View ◽  
Content Type ◽  
Specific Attribute ◽  
Information And Communication ◽  
Practical Implications

PurposeThis study aims to investigate the hybrid nature and scope of environmental innovation (EI) by assuming a paradox perspective and developing it empirically. Specifically, the authors raise the questions of how the opposite elements of EI characteristics can be arranged and combined to generate benefits for companies and markets.Design/methodology/approachA fuzzy-set qualitative comparative analysis (fsQCA) is conducted to analyse European companies operating in telecommunications and in information and communication technology (ICT). This method helps us interpret the complexity occurring in the real world, in which the contribution of a specific attribute to the outcome might change according to other interacting and concurring aspects.FindingsBy recognising the conflicting aspects inherent to the complexity of EI, this study addresses how these tensions can be embraced. Specifically, the paradox logic is proposed to open EI strategy to a “both-and” perspective, with the purpose of making EI goals concretely feasible and integrated into a holistic view.Practical implicationsParadoxical resolution denotes purposeful iterations between alternatives to ensure simultaneous attention to them over time. A paradox logic can support managers in making the EI strategy more workable and reconciling the extremes as well as possible.Originality/valueThis study unpacks the multiple enactments of EI by exploring the factors enabling integrated EI benefits. By adopting a paradox approach, the EI strategy may be interpreted in a “both-and” perspective, allowing firms to concretely achieve integrated EI benefits.

Ten questions that make a difference for HR leadership

2015 ◽  
Vol 23 (3) ◽  
pp. 20-22 ◽  
Author(s):  
Clinton Longenecker ◽  
Laurence S Fink
Keyword(s):  
Human Resource ◽  
Design Methodology ◽  
Social Implications ◽  
Valuable Insight ◽  
Business Partnerships ◽  
Comprehensive Understanding ◽  
Bottom Line ◽  
Content Type ◽  
Hr Practices ◽  
Practical Implications

Purpose – Presents the distilled wisdom of two human-resource (HR) award facilitators. Design/methodology/approach – Takes in the form of ten questions that make a difference for HR leadership. Findings – Asks: Are you trusted by the members of your organization? Do you possess a real and comprehensive understanding of how your business makes money? Do you keep yourself up to speed on the legal and compliance issues that are most important to your organization? Do you think strategically and execute operationally? Are you measuring and monitoring the most meaningful metrics that measure mission-driven performance? Are you working hard to create business partnerships with your stakeholders that increase the likelihood of success? Are you taking steps to help all managers in your organization to operate like great HR leaders? Are you using your talents and influence to build teams and solve organizational problems? Do you seek out and apply innovative HR practices that can truly affect your organization’s bottom-line performance? Do you ensure that people have the information they need to perform in an optimal fashion? Practical implications – Urges HR specialists to review, reflect on and assess their response to each of the questions. Social implications – Suggests that each question identifies key behaviors and activities that can become a target for improvement. Originality/value – Provides valuable insight rarely available to HR specialists.

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