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Article
Publication date: 13 January 2025

Justina Adams, George Tackie and Anthony Adu-Asare Idun

The purpose of this study is to investigate the relationship between green reporting and firm performance and how this relationship varies across various chief executive officers'…

Abstract

Purpose

The purpose of this study is to investigate the relationship between green reporting and firm performance and how this relationship varies across various chief executive officers' (CEOs) cultural origins.

Design/methodology/approach

The period of the study spans from 2015 to 2021, and the study includes a total of 158 listed manufacturing firms, selected from 14 Anglophone countries in Sub-Saharan Africa. The study employs the instrumental variable-generalized method of moments (IV-GMM) technique to address potential endogeneity issues.

Findings

The results indicate that green reporting positively influences firm performance (ROA and ROE), in line with legitimacy, stakeholder and signaling theories. Nonetheless, green reporting has a more positive influence on ROA and ROE when CEOs come from cultures characterized by high power distance, high uncertainty avoidance and high masculinity. However, firms with CEOs from cultures with low individualism, low long-term orientation and low indulgence experience a more pronounced positive impact of green reporting on ROA and ROE.

Practical implications

The findings from the study suggest that governments and policymakers in Sub-Saharan Africa should promote sustainability, cultural diversity and the use of green reporting to enhance both environmental and financial performance for economic and environmental sustainability.

Originality/value

This study is one of the first studies to investigate the relationship between green reporting and firm performance and how this relationship varies across various CEOs' cultural origins.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 22 December 2023

Hafeeza Mamoojee-Khatib, Jiju Antony, Viraiyan Teeroovengadum, Jose Arturo Garza-Reyes, Guilherme Luz Tortorella, Monika Foster and Elizabeth A. Cudney

The purpose of this study is to carry out a comprehensive systematic review of lean implementation frameworks and roadmaps developed over the past decade and report the key…

Abstract

Purpose

The purpose of this study is to carry out a comprehensive systematic review of lean implementation frameworks and roadmaps developed over the past decade and report the key findings along with the limitations and the way forward.

Design/methodology/approach

A systematic review methodology proposed by Tranfield (2003), was followed to identify the relevant works on the research topic. Articles were searched using a set of inclusion criteria in various databases including Google Scholar, Web of Science and Science Direct over a period of 30 years.

Findings

The high failure rate of lean system implementation, reaching a range between 70 and 90% in almost all industries, is a matter of concern. This failure rate is still high even though numerous frameworks and roadmap models exist to streamline lean implementation. There is no standard framework or roadmap identified in the literature and many organisations are implementing lean in their unique ways. However, it would be desirable to develop a practical and systematic roadmap on lean-looking into the cultural and leadership dimensions rather than focusing on a set of tools. Moreover, most frameworks and roadmaps lack the sustenance aspects of lean implementation.

Research limitations/implications

This research only identifies the fundamental gaps with the existing frameworks and roadmaps on lean implementation. The next phase of the research is to develop a roadmap and validate it with a number of organisations in different cultural contexts and leadership styles.

Originality/value

The authors argue that this is one of the most comprehensive systematic review on lean frameworks and roadmaps, ever produced in the literature to date.

Details

The TQM Journal, vol. 37 no. 1
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 20 December 2024

Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…

Abstract

Purpose

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

Design/methodology/approach

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

Findings

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

Practical implications

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

Social implications

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

Originality/value

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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