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Article
Publication date: 22 November 2024

Kassim Alinda, Aziz Wakibi, Godwin Mwesigye Ahimbisibwe and David Andabati

This study aims to investigate the intricate relationship between intellectual capital and environmental innovations among manufacturing medium and large firms in Uganda…

Abstract

Purpose

This study aims to investigate the intricate relationship between intellectual capital and environmental innovations among manufacturing medium and large firms in Uganda, utilizing the SmartPLS methodology.

Design/methodology/approach

This research adopts a cross-sectional and quantitative approach, collecting data through a questionnaire survey from a sample of manufacturing medium and large (ML) firms in Uganda. The collected data underwent analysis to identify patterns and relationships using the SmartPLS structural equation modeling (SEM) technique.

Findings

The findings highlight a distinct pattern: structural capital is the strongest predictor of environmental innovations, with human capital being the next most significant factor. However, the positive relationship with relational capital did not attain statistical significance, suggesting the need for further exploration into inter-firm relationships.

Practical implications

For managers, investing in robust organizational structures and human capital development programs can enhance firms’ capacity to drive eco-friendly initiatives, aligning with global sustainability agendas. Policymakers are encouraged to create an enabling environment that nurtures IC and incentivizes environmental innovation through supportive policies such as tax incentives and funding mechanisms for green technologies.

Originality/value

This study enriches the intellectual discourse on IC and environmental innovation by employing SmartPLS methodology to highlight the nuanced impact of its components, emphasizing the multifaceted nature of IC and its role in driving EI.

Details

IIMBG Journal of Sustainable Business and Innovation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-8500

Keywords

Article
Publication date: 28 October 2024

Aziz Wakibi, Kassim Alinda and Joseph Ntayi

The purpose of this study is to present a theoretical framework that utilizes a success story to elucidate sustainable innovations in Ugandan financial institutions. It provides…

Abstract

Purpose

The purpose of this study is to present a theoretical framework that utilizes a success story to elucidate sustainable innovations in Ugandan financial institutions. It provides valuable insights from the standpoint of a developing African nation.

Design/methodology/approach

The study utilized a qualitative methodology, specifically in-depth interviews with employees of Stanbic Bank Uganda. A story was constructed to depict their pragmatic experiences, emphasizing the contextual backdrop, actions taken, outcomes and lessons learned. The 12th participant marked the point of data collecting saturation.

Findings

The results suggest that financial institutions that use sustainable solutions are able to mitigate operational risks, cut costs, increase revenue and achieve long-term success. Institutional logics exert a significant influence on the behavior, practices and decision-making processes of individuals or organizations, hence impacting their inclination toward innovation and openness to change. While organizational resilience facilitates the ability to change, maintain excellence and remain competitive. Networks facilitate the exchange of information across institutions, enabling them to stay updated on market trends, regulatory changes and emerging risks. This, in turn, assists in making educated decisions.

Originality/value

This study is innovative in its utilization of a success story to exemplify sustainable improvements in financial institutions in Uganda. While several studies exist world over on sustainable innovations, this study is the first to use a success story and proposes a theoretical model that illustrates how institutional logics, networks and organizational resilience contribute to the development of sustainable innovations in a developing country.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 18 April 2024

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…

Abstract

Purpose

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Design/methodology/approach

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Findings

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

Practical implications

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

Originality/value

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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