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Article
Publication date: 16 August 2024

Vasja Roblek, Vlado Dimovski, Simon Colnar, Maja Meško and Judita Peterlin

This research examines the transformative impact of the “Great Reset” on organisational theory through the thematic network analysis of managerial responses from Germany, France…

586

Abstract

Purpose

This research examines the transformative impact of the “Great Reset” on organisational theory through the thematic network analysis of managerial responses from Germany, France, and Spain, emphasising the importance of technological integration, remote working, and resilience.

Design/methodology/approach

Questionnaire responses from managers in Germany, France, and Spain were examined using thematic network analysis to understand remote working, digital transformation, and organisational resilience.

Findings

Managers highlighted the pivotal role of technology in reshaping future work systems, especially in telecommuting and digitising business procedures. This transformation requires upskilling, shifts in management approaches, and a modernised employee assessment structure.

Originality/value

This study offers practical insights into implementing the Great Reset framework and explains its impact on technological progress, managerial strategies, and organisational resilience.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 1 August 2024

Salah Alhammadi, Simon Archer and Dalal Aloumi

Despite the growing prevalence of Sukuk issuances, there remains a significant knowledge gap concerning their specific risk exposures to originators of issuances rather than to…

109

Abstract

Purpose

Despite the growing prevalence of Sukuk issuances, there remains a significant knowledge gap concerning their specific risk exposures to originators of issuances rather than to investors, particularly compared to conventional bonds, and the implications of this for the corporate governance (CG) of originators. This study aims to examine the risks faced by originators and sponsors of Sukuk issuances, drawing insights from unique Sukuk case studies. The distinct characteristics of Sukuk include legal intricacies and Shari’ah compliance, which pose particular challenges to originators. Effective risk management is a key issue for CG in these areas.

Design/methodology/approach

A sequential explanatory case study method is employed, utilising the content analysis approach to extract information from various articles, reports and Sukuk case studies, including Tamweel Residential Mortgage Backed Sukuk and Tamweel Sukuk Limited.

Findings

The findings underscore the critical issues for originators in navigating risks within Sukuk structures, particularly concerning Shari’ah non-compliance and default risk. This highlights the importance of managing risks inherent in Sukuk structures, considering both Shari’ah compliance obligations and the sustainability of Sukuk in terms of default risk. Default scenarios raise unique questions regarding stakeholders' interests, specifically those of shareholders, investors and creditors, contingent on the Sukuk issuance's structure and contractual basis of the Sukuk issuance.

Practical implications

The need for a CG framework conducive to the effective management of these risks, thereby ensuring both Shari’ah compliance and long-term viability, which is crucial for the sustainable growth of Sukuk in the financial landscape.

Originality/value

This study offers a unique perspective by focusing on the risks faced by originators of Sukuk issuances, a largely unexplored area, and underscores the importance of effective risk management for CG and sustainability of Sukuk issuances.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 1 August 2024

Jihane Sebai, Wendy Leslie and Jessica Lichy

In France, telemedicine was integrated into the Code of Public Health in 2009, but adoption and use were slow until the beginning of the COVID-19 health crisis, when telemedicine…

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Abstract

Purpose

In France, telemedicine was integrated into the Code of Public Health in 2009, but adoption and use were slow until the beginning of the COVID-19 health crisis, when telemedicine arguably became the only way to ensure continuity of care for non-COVID patients, reduce viral transmission and streamline strained medical resources. Despite growing enthusiasm, criticism persists.

Design/methodology/approach

User satisfaction will be essential for the sustainability and development of telemedicine, yet this remains an under-researched area. Framed by the first lockdown in France (March–May 2020), this two-step mixed-methods study uses secondary quantitative data (n users = 2,511; n doctors = 254; n nurses = 248) and primary qualitative interviews (n = 5) among healthcare professionals and patients in France to analyse satisfaction levels among telemedicine users. Implementing an inductive approach, it identifies key themes in the adoption and use of telemedicine, the impact on user satisfaction and evolution in perceptions over time.

Findings

The findings contribute to the literature by identifying and explaining the shift in telemedicine practices and offering recommendations for addressing ongoing obstacles through pragmatic strategies.

Originality/value

This research addresses a gap in knowledge to examine the impact of the COVID-19 pandemic on the uptake, perception and satisfaction of telemedicine experienced by users. Recognising telemedicine as a complex innovation in conceptual and practical terms, this paper investigates the degree of acceptance among users and the process of assimilation in the system.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 25 November 2024

Simon Alcouffe, Marie Boitier and Richard Jabot

This study aims to provide an integrated review of the literature on the diffusion, adoption and implementation of multicapital accounting (MCA) innovations.

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Abstract

Purpose

This study aims to provide an integrated review of the literature on the diffusion, adoption and implementation of multicapital accounting (MCA) innovations.

Design/methodology/approach

The paper analyzes a sample of 68 articles collected from 21 peer-reviewed journals. An integrated model of the diffusion, adoption and implementation of MCA innovations is developed and used to frame data collection, content analysis and the critical synthesis of findings.

Findings

The involvement of various key actors, including academics, regulatory agencies, non-governmental organizations (NGOs) and businesses, is crucial in the diffusion of MCA innovations as they provide resources, promote legitimacy and drive the adoption process through regulation, advocacy, tool design and capacity building. The adoption of MCA innovations is significantly influenced by their perceived relative advantage, compatibility, complexity, observability and trialability. Organizations may adopt MCA innovations due to rational motives, regulatory requirements or to gain legitimacy by imitating peers. Larger firms with better financial performance and strong corporate sustainability responsibility (CSR) practices are more likely to adopt MCA innovations due to greater resources and exposure to stakeholder pressures. The implementation of MCA innovations often proceeds incrementally, requiring alignment with organizational routines, top management support and consistent use. Successful integration into organizational practices necessitates a culture that values sustainability alongside financial metrics.

Practical implications

This study provides several practical and societal implications. For practitioners, understanding the key drivers of adoption, such as perceived advantages and compatibility with existing organizational processes, can help in designing and implementing more effective MCA strategies. For instance, companies can benefit from training programs and workshops to reduce perceived complexity and enhance trialability. Additionally, regulatory bodies can create supportive policies and incentives to encourage voluntary adoption and improve compliance rates. On a societal level, the broader adoption of MCA innovations can lead to more comprehensive and transparent reporting of both financial and non-financial performance, which in turn enhances stakeholder trust and engagement. This transparency can drive societal benefits by promoting greater accountability and encouraging sustainable business practices.

Social implications

On a societal level, the broader adoption of MCA innovations can lead to more comprehensive and transparent reporting of both financial and nonfinancial performance, which in turn enhances stakeholder trust and engagement. This transparency can drive societal benefits by promoting greater accountability and encouraging sustainable business practices.

Originality/value

This paper contributes to the emerging research on MCA by offering a systematic review that integrates various perspectives on the diffusion, adoption and implementation of MCA innovations. It provides a nuanced understanding of the dynamics influencing MCA practices and suggests avenues for future research.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 14 February 2025

Efe Can Gürcan and Gerardo Otero

This article employs interpretive conceptual analysis to provide a coherent research philosophy and practical insights for conjunctural analysis as a Marxist alternative to…

10

Abstract

Purpose

This article employs interpretive conceptual analysis to provide a coherent research philosophy and practical insights for conjunctural analysis as a Marxist alternative to traditional case study methods. How can Gramsci’s writings inform our understanding of research philosophy? How does this philosophy shape his own method as applied to the case of the French Revolution?

Design/methodology/approach

Gramsci’s methodology is based on a dynamic and agentive understanding of what he calls “organized matter,” which is supplemented with a historicist epistemology. His philosophy brings to the fore the notion of “reciprocity” rather than mere causation and prioritizes the study of “regularities,” as opposed to fixed and universal laws. It incorporates both structural forces and human agency as valid sources of knowledge.

Findings

Using the French Revolution as a case study, Gramsci applies these principles to conjunctural analysis by examining socioeconomic convulsions as pivotal moments that elucidate the interaction between organic movements – indicative of profound, long-term structural changes such as the ascent of the bourgeoisie, the consolidation of their political power, industrialization, capitalist development and the emergence of the modern nation-state – and conjunctural periods, which are triggered by immediate, specific events precipitating these extensive structural transformations.

Originality/value

This article fills an important gap in the literature, considering that previous research has not systematically addressed Gramsci’s contributions to research philosophy and his study of the French Revolution using conjunctural analysis.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

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Article
Publication date: 31 January 2025

Christos Anagnostopoulos, Mohammed Yaqot, Dimitrios Kolyperas and Simon Chadwick

There has been a noticeable increase in review studies exploring the relationship between sport and sustainability; however, these studies significantly overlook the marketing…

37

Abstract

Purpose

There has been a noticeable increase in review studies exploring the relationship between sport and sustainability; however, these studies significantly overlook the marketing function, creating a critical gap in understanding how sustainable practices can be promoted within the sports industry. The purpose of this study is to build a research agenda of the sport–sustainability domain within the marketing field by using an integrated bibliometric and unsupervised machine learning approach.

Design/methodology/approach

Bibliometric analysis, along with Latent Dirichlet Allocation (LDA) for topic modeling, enabled us to identify key trends and themes in the sport–sustainability domain. The study uses the Scopus and Web of Science (WoS) databases to extract a final dataset of 929 texts (titles, abstracts and keywords) from published research on sport–sustainability domain within the marketing field.

Findings

We decipher the key trends in the literature and segregate them into four broad topics – places, consumers, markets and strategies – to enhance the understanding of this field of inquiry. This study is the first in the sport–sustainability domain to use this integrated approach to review the literature, and the findings lay the groundwork for future research.

Originality/value

This study uses a combined methodology thereby offering distinct advantages over other review approaches.

Details

Sport, Business and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 1 November 2024

Dimitrios Kolyperas, Christos Anagnostopoulos, Ismini Pavlopoulou, Argyro Elisavet Manoli and Simon Chadwick

The esports industry has experienced a dynamic growth. In this context, a significant evolution in the logic of corporate social responsibility (CSR) can be observed, particularly…

163

Abstract

Purpose

The esports industry has experienced a dynamic growth. In this context, a significant evolution in the logic of corporate social responsibility (CSR) can be observed, particularly in the digital sphere. By extending Carroll’s three-dimensional model to include corporate digital responsibility (CDR), this paper addresses a key research question: How does CSR evolve and develop in the dynamic digital industry of esports?

Design/methodology/approach

This study employed a qualitative multiple case study research design. It drew on secondary data from 50 professional esports organisations and key players in CSR development in the global esports industry, such as game publishers, pro-teams, pro-athletes, event organisers, and governing bodies. A content analysis of 50 official websites and 72 public annual, CSR, and environmental reports for the financial years ending in 2021 and 2022 was conducted.

Findings

Our empirical findings not only map the territory of esports CSR and CDR but also provide practical insights. These insights are later synthesized to develop an esports CSR/CDR framework that extends Carroll’s three-dimensional model. CSR and CDR domains of esports are theoretically grounded (business performance, responsiveness, social issues, and digital responsibilities), while practical implications for managers and academics are forwarded.

Originality/value

This paper stands out as a pioneering empirical study, filling a significant research gap in the fields of CSR and CDR in esports. To the best of our knowledge, it is the first to illuminate these concepts within the unique ecosystem of esports, thereby contributing to the evolving understanding of CSR in the digital context.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 7 January 2025

Yarhands Dissou Arthur, Thomas De Vittori, Natalie B. Welcome, Courage Simon Kofi Dogbe and Bright Asare

This study investigates the mediating role of mathematics self-efficacy in the relationship between the history of mathematics (HIST) and the interest in mathematics.

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Abstract

Purpose

This study investigates the mediating role of mathematics self-efficacy in the relationship between the history of mathematics (HIST) and the interest in mathematics.

Design/methodology/approach

A survey research design was adopted, with a quantitative research approach. The study adopted a convenience sampling technique to select 219 Technical and Vocational Education and Training (TVET) students (level 100 to 400) from a public university in Ghana. Structural equation modelling (SEM) and a bias-corrected percentile method of bootstrapping were run in AMOS (v. 23), to estimate the path coefficients.

Findings

The study found that the HIST significantly influences both the student’s interest in mathematics and their mathematics self-efficacy. Furthermore, mathematics self-efficacy was found to significantly affect students' interest in mathematics and partially mediate the relationship between the HIST and students' interest.

Research limitations/implications

The study was confined to TVET students in a single public university in Ghana. Future studies may consider TVET students in other disciplines in other universities within or outside Ghana to increase generalization.

Originality/value

There is a shortage of empirical studies that specifically examine how self-efficacy mediates the relationship between the HIST as a teaching tool and students' interest in mathematics. Also, while previous studies have examined the role of pedagogical approaches in mathematics education, there is a lack of research focusing on the impact of historical context on students' interest, particularly within TVET settings.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 April 2024

Adrian Fernandez-Perez, Marta Gómez-Puig and Simon Sosvilla-Rivero

The purpose of this study is to examine the propagation of consumer and business confidence in the euro area with a particular focus on the global financial crisis (GFC), the…

672

Abstract

Purpose

The purpose of this study is to examine the propagation of consumer and business confidence in the euro area with a particular focus on the global financial crisis (GFC), the European sovereign debt crisis (ESDC) and the COVID-19-induced Great Lockdown.

Design/methodology/approach

The authors apply Diebold and Yilmaz’s connectedness framework and the improved method based on the time-varying parameter vector autoregressive model.

Findings

The authors find that although the evolution of business confidence marked the GFC and the ESDC the role of consumer confidence (mainly in those countries with stricter containment and closure measures) increased in the COVID-19-induced crisis.

Originality/value

The findings are related to the different origins of the examined crisis periods, and the analysis of their interrelationship is a very relevant topic for future research.

Details

Applied Economic Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-7627

Keywords

Abstract

Purpose

We examined the attitudes of millennial-aged business students toward economic, social and environmental corporate responsibility (CR). Currently, these individuals are of an age that they have entered the workforce and are now ascending or have ascended into roles of leadership in which they have decision-making power that influences their company’s CR agenda and implementation. Thus, following the ecological systems perspective, we tested both the macro influence of cultural values (survival/self-expression and traditional/secular-rational values) and structural forces (income inequality, welfare socialism and environmental vulnerability) on these individuals’ attitudes toward CR.

Design/methodology/approach

This is a multilevel study of 3,572 millennial-aged students from 28 Asian, American, Australasian and European societies. We analyzed the data collected in 2003–2009 using hierarchical linear modeling.

Findings

In our multilevel analyses, we found that survival/self-expression values were negatively related to economic CR and positively related to social CR while traditional/secular-rational values was negatively related to social CR. We also found that welfare socialism was positively related to environmental CR but negatively related to economic CR while environmental vulnerability was not related to any CR. Lastly, income equality was positively related to social CR but not economic or environment responsibilities. In sum, we found that both culture-based and structure-based macro factors, to varying extents, shape the attitudes of millennial-aged students on CR in our sample.

Originality/value

Our study is grounded in the ecological systems theory framework, combined with research on culture, politico-economics and environmental studies. This provides a multidisciplinary perspective for evaluating and investigating the impact that societal (macro-level) factors have on shaping attitudes toward businesses’ engagement in economic, social and environmental responsibility activities. Additionally, our multilevel research design allows for more precise findings compared to a single-level, country-by-country assessment.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

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