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Open Access
Article
Publication date: 5 April 2024

Kai Rüdele, Matthias Wolf and Christian Ramsauer

Improving productivity and efficiency has always been crucial for industrial companies to remain competitive. In recent years, the topic of environmental impact has become…

Abstract

Purpose

Improving productivity and efficiency has always been crucial for industrial companies to remain competitive. In recent years, the topic of environmental impact has become increasingly important. Published research indicates that environmental and economic goals can enforce or rival each other. However, few papers have been published that address the interaction and integration of these two goals.

Design/methodology/approach

In this paper, we identify both, synergies and trade-offs based on a systematic review incorporating 66 publications issued between 1992 and 2021. We analyze, quantify and cluster examples of conjunctions of ecological and economic measures and thereby develop a framework for the combined improvement of performance and environmental compatibility.

Findings

Our findings indicate an increased significance of a combined consideration of these two dimensions of sustainability. We found that cases where enforcing synergies between economic and ecological effects were identified are by far more frequent than reports on trade-offs. For the individual categories, cost savings are uniformly considered as the most important economic aspect while, energy savings appear to be marginally more relevant than waste reduction in terms of environmental aspects.

Originality/value

No previous literature review provides a comparable graphical treatment of synergies and trade-offs between cost savings and ecological effects. For the first time, identified measures were classified in a 3 × 3 table considering type and principle.

Details

Management of Environmental Quality: An International Journal, vol. 35 no. 6
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 23 February 2024

Inbar Livnat and Michal Almog-Bar

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted…

Abstract

Purpose

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted social care to for-profit and nonprofit organizations (NPOs) globally as a part of the adaption of the neoliberal approach. Most employees in these organizations are women. However, there is a lack of knowledge about women working in social service NPOs and their unique working environments.

Design/methodology/approach

This article explores the experiences of women employed as social workers in social care NPOs in Israel regarding intersectionality. 27 in-depth interviews were conducted with women social workers working in social service NPOs. Participants reflected diversity in ethnicity, religion and full-time and part-time jobs. Thematic analysis was used.

Findings

The findings shed light on: (1) the contradiction social workers experienced between the stated values of the social care NPO and those values’ conduct, (2) intersectional discrimination among social workers from vulnerable populations and (3) the lack of gender-aware policies.

Social implications

The need to raise awareness of the social care sector and governments to those contradictions and to promote diversity through gender-aware policies and practices.

Originality/value

The article suggests a conceptualization describing gender employment contradictions in social care NPOs, discusses how the angle of intersectionality expands the understanding of the complexities and pressures exerted on social workers from minority groups and emphasizes the need for social care NPOs to acknowledge and deal with these contradictions.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 5/6
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 24 September 2024

Julia Yonghua Wu, Chris Akroyd and Frederick Ng

This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It…

Abstract

Purpose

This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization.

Design/methodology/approach

Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed.

Findings

The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization.

Originality/value

Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Abstract

Details

Gender, True Crime and Criminology
Type: Book
ISBN: 978-1-80455-361-9

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Article
Publication date: 14 August 2024

Claire Hutchinson, Leanne Lester, Veronica Coram, Paul Flatau and Ian Goodwin-Smith

Though qualitative evidence of social impact exists for disability-inclusive social enterprise, there is a dearth of quantitative economic impact on their social impact. This…

Abstract

Purpose

Though qualitative evidence of social impact exists for disability-inclusive social enterprise, there is a dearth of quantitative economic impact on their social impact. This study aims to address this gap and investigate the appropriateness and usefulness of social return on investment (SROI) methodology in this context.

Design/methodology/approach

Primary data was collected from people with disabilities, their families, staff at the parent company (an Australian Disability Enterprise [ADE]), social investors and other key stakeholders (n = 17). The study was also informed by the literature and a steering group to provide expert opinion when no other data existed to inform estimates. Sensitivity analysis was performed to check the robustness of the analysis.

Findings

Social return was estimated at $1.47–$2.65 for every $1 invested (over 3 years) and $8.48–$12.63 (20 years). Some forecast assumptions significantly impacted upon final ratios and need to be tested. How SROI ratios are received by social investors, the ADE sector and government remains untested. However, the political climate suggests ADEs adopting social enterprise models will be well received if they can deliver, and demonstrate through robust measurement, sustainable open employment opportunities.

Originality/value

Few studies exist that estimate the social impact of social enterprises supporting open employment of people with disabilities. At a time when ADEs (sheltered workshops) have been heavily criticised for providing repetitive, menial work for top up wages on welfare payments, the outputs from this research may provide valuable data to an ADE sector in transition as well as social investors and policy makers who increasingly require robust measurement of impact.

Details

Social Enterprise Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 3 September 2024

Paul Cropper and Christopher Cowton

The accuracy of budgeting is important to fulfilling its various roles. The aim of this study is to examine perceptions of budgeting accuracy in UK universities and to identify…

Abstract

Purpose

The accuracy of budgeting is important to fulfilling its various roles. The aim of this study is to examine perceptions of budgeting accuracy in UK universities and to identify and understand the factors that influence them.

Design/methodology/approach

A mixed methods research design comprising a questionnaire survey (84 responses, = 51.5%) and 42 semi-structured, qualitative interviews is employed.

Findings

The findings reveal that universities tend to be conservative in their budgeting, although previous financial difficulties, the attitude of the governing body and the need to convince lenders that finances are being managed competently might lead to a greater emphasis on a “realistic” rather than cautious budget. Stepwise multiple regression identified four significantly negative influences on perceived budgeting accuracy: the difficulty of forecasting student numbers; difficulties associated with allowing unspent balances to be carried forward; taking a relatively long time to prepare the budget; and the institution’s level of financial surplus. The interviews are drawn upon to both explain and elaborate on the statistical findings. Forecasting student numbers and associated fee income emerges as a particularly challenging and complex issue.

Research limitations/implications

Our regression analysis is cross-sectional and therefore based on correlations. Furthermore, the research could be developed by investigating the views of other parties as well as repeating the study in both the UK and overseas.

Practical implications

Implications for university management follow from the four factors identified as significant influences upon budget accuracy. These include involving the finance department in estimating student numbers, removing or controlling the carry forward of unspent funds, and reducing the length of the budget cycle.

Originality/value

The first study to examine the factors that influence the perceived accuracy of universities’ budgeting, this paper also advances understanding of budgeting accuracy more generally.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 20 December 2023

Umayal Palaniappan and L. Suganthi

The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based…

Abstract

Purpose

The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based on a holistic evaluation encompassing social, economic and environmental dimensions.

Design/methodology/approach

A Mamdani fuzzy inference system (FIS) approach was adopted to design the quantitative models with respect to balanced scorecard (BSC) perspectives to demonstrate dynamic capability. Individual models were developed for each perspective of BSC using Mamdani FIS. Data was collected from subject matter experts in management education.

Findings

The proposed methodology is able to successfully compute the scores for each perspective. Effective placement, teaching learning process, faculty development and systematic feedback from the stakeholders were found to be the key drivers for revenue generation. The model is validated as the results were well accepted by the head of the institution after implementation.

Research limitations/implications

The model resulting from this study will assist the institution to cyclically assess its performance, thus enabling continuous improvement. The strategy map provides the causality of the objectives across the four perspectives to aid the practitioners to better strategize. Also this study contributes to the literature of BSC as well to the applications of multi-criteria decision-making (MCDM) techniques.

Originality/value

Mamdani FIS integrated BSC model is a significant contribution to the academia of management education to quantitatively compute the performance of institutions. This quantified model reduces the ambiguity for practitioners to decide the performance levels for each metric and the priorities of metrics.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 20 August 2024

Abul Bashar, Ahsan Akhtar Hasin, Samrat Ray, Md. Nazmus Sakib, Md. Mahbubur Rahman and Nabila Binta Bashar

Lean Manufacturing Systems (LMS) gained popularity among manufacturers globally. However, their efficacy in developing and least-developed countries remained noticeably…

Abstract

Purpose

Lean Manufacturing Systems (LMS) gained popularity among manufacturers globally. However, their efficacy in developing and least-developed countries remained noticeably understudied. Motivated by this research gap, the researchers of this study designed a quantitative study with a structured survey technique to investigate its context-specific impact on the apparel industry of a developing country. Hence, this study aimed to examine the relationship between LMS and elimination of waste (EOW) and operational performance (OP) and comprehend how the EOW mediates the relationship between an LMS and OP within the apparel industry of a developing economy.

Design/methodology/approach

The researchers collected data from 227 garment companies in Bangladesh. These organization-level data were then analyzed using the structural equation modeling approach with AMOS 20.0 software to examine the direct and indirect effects among EOW, LMS and OP.

Findings

The findings of this study suggest that EOW has a direct and significant effect on OP. This research also revealed that EOW has a partial mediating effect on the relationship between LMS and OP.

Research limitations/implications

This research focused on a single industry administering self-reported data and cross-sectional design, limiting generalizability and causal inference.

Practical implications

LMS and directing efforts towards EOW can significantly improve the operational performance of apparel companies by reducing lead times and costs, improving quality and increasing productivity.

Originality/value

These findings can provide useful insight to managers, practitioners and future researchers to understand the relationship between EOW, LMS and OP to optimize their production processes and improve OP in the apparel industry.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 18 July 2024

Asieh Nazemi, Paria R. Zamanfashami, Pantea Foroudi, Manijeh Haghighinasab, Nader Seyyedamiri and Masoud Zare Mehrjardy

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and…

Abstract

Purpose

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and (2) To what extent does a service ecosystem align with the theoretical concepts presented in other research contexts within the study areas, thereby transforming the fundamental structure of the core concept?

Design/methodology/approach

We conducted a bibliometric systematic literature review, analyzing 280 papers from a sample of 52 journals listed in the Association of Business Schools (ABS). The review covered the period between 2004 and 2022, and we utilized co-citation analysis, multi-dimensional scaling analysis and hierarchical cluster analysis (HCA) on a total of 2,614 citations.

Findings

This study employs co-citation analysis to identify the conceptual structure of the service ecosystem based on highly cited papers. Additionally, we utilize multidimensional scaling (MDS) to uncover key approaches driving service ecosystem research. Through HCA and network analysis, we examine the research scope and its development, emphasizing theory-driven approaches. By combining quantitative and qualitative analysis, we explore the interrelationships between scope, domain and evolution. This comprehensive analysis allows us to delve deeply into the study of service ecosystems. To broaden the research scope, we propose a conceptual framework for comparing the main components of a service ecosystem. The current paper clarifies the service ecosystem's intellectual structure, including service performance, humanistic approach, sustainable innovations and service reflexivity and reformation and proposes a prospective research framework for specialists and researchers by introducing a metaverse service ecosystem.

Originality/value

For the first time, the findings of this study shed light on processes that facilitate the flow of technologies, business models and markets through social structures, ultimately contributing to social change. In service-based systems, the development and application of a more humanistic approach within and surrounding social service ecosystems are crucial as they evolve. Therefore, adopting a dynamic and multifaceted approach offers valuable insights into the drivers of value creation.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

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