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Available. Open Access. Open Access
Article
Publication date: 12 November 2019

Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell and Bert Scholtens

The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting…

10410

Abstract

Purpose

The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.

Design/methodology/approach

The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.

Findings

This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.

Research limitations/implications

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

Practical implications

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Social implications

Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.

Originality/value

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Book part
Publication date: 22 November 2023

A. Erin Bass, Ivana Milosevic and Sarah DeArmond

A growing body of literature suggests that unpredictable, resource-depleting shocks – ranging from natural disasters to public health crises and beyond – require the firm to…

Abstract

A growing body of literature suggests that unpredictable, resource-depleting shocks – ranging from natural disasters to public health crises and beyond – require the firm to respond adaptively. However, how firms do so remains largely undertheorized. To contribute to this line of literature, the authors borrow from the conservation of resources (COR) theory of stress and the dynamic capabilities perspective to introduce the concept of firm stress – a state of reduced and irregular readiness firms enter into following unpredictable, resource-depleting shocks. Our theoretical model illustrates that firms must punctuate the stress state to adapt by first deploying a retrenchment response, thereby conserving resources and allowing the firm to consider how to best redeploy its dynamic capabilities to adapt. Subsequently, the firm can redeploy its capabilities and adaptively respond in one of three ways: exiting (reconfiguring resources for alternative use), persevering (reconfiguring resources for better use), or innovating (developing new resources). Overall, the authors offer a process model of firm stress and adaptive responses following an unpredictable, resource-depleting shock that paves the way for future research on stress in the strategy literature.

Available. Open Access. Open Access
Article
Publication date: 14 August 2020

Paramita Ray and Amlan Chakrabarti

Social networks have changed the communication patterns significantly. Information available from different social networking sites can be well utilized for the analysis of users…

13684

Abstract

Social networks have changed the communication patterns significantly. Information available from different social networking sites can be well utilized for the analysis of users opinion. Hence, the organizations would benefit through the development of a platform, which can analyze public sentiments in the social media about their products and services to provide a value addition in their business process. Over the last few years, deep learning is very popular in the areas of image classification, speech recognition, etc. However, research on the use of deep learning method in sentiment analysis is limited. It has been observed that in some cases the existing machine learning methods for sentiment analysis fail to extract some implicit aspects and might not be very useful. Therefore, we propose a deep learning approach for aspect extraction from text and analysis of users sentiment corresponding to the aspect. A seven layer deep convolutional neural network (CNN) is used to tag each aspect in the opinionated sentences. We have combined deep learning approach with a set of rule-based approach to improve the performance of aspect extraction method as well as sentiment scoring method. We have also tried to improve the existing rule-based approach of aspect extraction by aspect categorization with a predefined set of aspect categories using clustering method and compared our proposed method with some of the state-of-the-art methods. It has been observed that the overall accuracy of our proposed method is 0.87 while that of the other state-of-the-art methods like modified rule-based method and CNN are 0.75 and 0.80 respectively. The overall accuracy of our proposed method shows an increment of 7–12% from that of the state-of-the-art methods.

Details

Applied Computing and Informatics, vol. 18 no. 1/2
Type: Research Article
ISSN: 2634-1964

Keywords

Available. Content available
Article
Publication date: 1 March 2011

Kevin Celuch, Anna Walz, Carl Saxby and Craig Ehlen

There is strong consensus that the Internet has the potential to positively impact firms, and SMEs in particular; however, not all firms have realized benefits from adoption. The…

1873

Abstract

There is strong consensus that the Internet has the potential to positively impact firms, and SMEs in particular; however, not all firms have realized benefits from adoption. The present study extends research in the area by addressing the need to examine the “chain” of variables explaining Internet adoption. We do this by exploring SME owner/manager Internet-related usefulness and ease-of-use cognitions and intention to use the Internet for supplier information management. We also explore the influence of behavioral norms and two broader strategic perspectives, market and learning orientation, on the Internet-related cognitions. Findings have implications for researchers and practitioners by identifying factors that contribute to effectively leveraging the Internet in an important area for SMEs.

Details

New England Journal of Entrepreneurship, vol. 14 no. 1
Type: Research Article
ISSN: 1550-333X

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 June 2018

Tri Yumarni and Dilanthi Amaratunga

The purpose of this paper is to discuss policy-relevant findings regarding strategies for mainstreaming gender in achieving sustainable post-disaster reconstruction (PDR).

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Abstract

Purpose

The purpose of this paper is to discuss policy-relevant findings regarding strategies for mainstreaming gender in achieving sustainable post-disaster reconstruction (PDR).

Design/methodology/approach

An exploratory case study was used to explore the implementation of gender mainstreaming strategies and the link to sustainable PDR. The Bantul and Sleman regencies of Yogyakarta province provide a unique site for researching PDR as they are located in a region that is more strongly affected by earthquakes than nearly any other in Indonesia. Data were collected through interviews with 17 key stakeholders and 26 beneficiaries who were involved during and after the earthquake. To support the interview findings, surveys involving 50 policy makers and 150 beneficiaries were conducted. Content analysis and t-statistics were used in analyzing the data.

Findings

Gender mainstreaming strategies within sustainable reconstruction should incorporate strategies for protecting against gender vulnerabilities and for promoting gender capacities. Both are fundamental to the achievement of sustainable PDR.

Originality/value

The paper establishes comprehensive strategies for mainstreaming gender under three pillars (i.e. economic, social and environmental) of sustainable development. The findings benefit relevant policy makers by improving the policy performance of gender mainstreaming in the affected communities in enhancing sustainable PDR.

Details

Built Environment Project and Asset Management, vol. 8 no. 5
Type: Research Article
ISSN: 2044-124X

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 December 2021

Regina Lenart-Gansiniec, Wojciech Czakon and Massimiliano Matteo Pellegrini

This study aims to identify context-specific antecedents to schools’ absorptive capacity (AC) and to show how those can enact “a virtuous learning circle.”

3458

Abstract

Purpose

This study aims to identify context-specific antecedents to schools’ absorptive capacity (AC) and to show how those can enact “a virtuous learning circle.”

Design/methodology/approach

The study uses a mixed method: an exploration based on semi-structured interviews with educational experts; the development of a measurement scale and a partial least squares structural equation modelling to test the impact of the antecedents.

Findings

The results yielded four empirically-grounded antecedents and their measurement scales, namely, prior knowledge, employees’ skills, educational projects and interactions with the environment (Studies one and two). All antecedents are significantly and positively related to AC processes (study three). Using the organizational learning theory perspective, the results have been interpreted as an AC “virtuous learning circle.”

Practical implications

With increasing pressures to adapt, a case of which was the COVID-19 pandemic, schools can greatly benefit from absorbing knowledge flows. This suggests the construction a favourable environment for AC. To this end, the individual (employees’ prior knowledge and skills), organizational (educational projects) and institutional level of managerial action (interactions with the environment) can be effective when create a recursive organizational learning circle. In addition, this study offers an expert-validated measurement scale for self-assessment of a school’s specific contingencies, and thus, for planning of punctual interventions to develop AC.

Originality/value

This study advances the existing body of knowledge management in the educational context by rigorously identifying and validating a scale for measuring the antecedents of AC and developing an interpretive approach to the AC “virtuous circle.”

Details

Journal of Knowledge Management, vol. 26 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 July 2023

Eliza Sharma and John Ben Prince

The paper aims to explore the problems related to the financial management of municipal corporations in India and to suggest solutions.

796

Abstract

Purpose

The paper aims to explore the problems related to the financial management of municipal corporations in India and to suggest solutions.

Design/methodology/approach

The study is based on primary data collected from a sample of 577 employees of municipal corporations working in four metro cities of India, namely Chennai, Mumbai, Kolkata, and Delhi. Data were put through exploratory and confirmatory factor analysis for problem identification and inferences were classified and grouped to map the solutions for these problems.

Findings

The study found that municipal corporations in India face four major problems or issues in their financial management. These problems are mainly related to the four dimensions: Power, Interruptions, Finances, and Resources. The model used to explore these four types of issues is named as “PIFR model” by the author.

Originality/value

The findings suggest that real-world problems can be represented through a conceptual model that helps in identifying practical suggestions which can be implemented by municipal corporations at the ground level for better financial management.

Details

Public Administration and Policy, vol. 26 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 July 2019

Doris Entner, Thorsten Prante, Thomas Vosgien, Alexandru-Ciprian Zăvoianu, Susanne Saminger-Platz, Martin Schwarz and Klara Fink

The paper aims to raise awareness in the industry of design automation tools, especially in early design phases, by demonstrating along a case study the seamless integration of a…

1799

Abstract

Purpose

The paper aims to raise awareness in the industry of design automation tools, especially in early design phases, by demonstrating along a case study the seamless integration of a prototypically implemented optimization, supporting design space exploration in the early design phase and an in operational use product configurator, supporting the drafting and detailing of the solution predominantly in the later design phase.

Design/methodology/approach

Based on the comparison of modeled as-is and to-be processes of ascent assembly designs with and without design automation tools, an automation roadmap is developed. Using qualitative and quantitative assessments, the potentials and benefits, as well as acceptance and usage aspects, are evaluated.

Findings

Engineers tend to consider design automation for routine tasks. Yet, prototypical implementations support the communication and identification of the potential for the early stages of the design process to explore solution spaces. In this context, choosing from and interactively working with automatically generated alternative solutions emerged as a particular focus. Translators, enabling automatic downstream propagation of changes and thus ensuring consistency as to change management were also evaluated to be of major value.

Research limitations/implications

A systematic validation of design automation in design practice is presented. For generalization, more case studies are needed. Further, the derivation of appropriate metrics needs to be investigated to normalize validation of design automation in future research.

Practical implications

Integration of design automation in early design phases has great potential for reducing costs in the market launch. Prototypical implementations are an important ingredient for potential evaluation of actual usage and acceptance before implementing a live system.

Originality/value

There is a lack of systematic validation of design automation tools supporting early design phases. In this context, this work contributes a systematically validated industrial case study. Early design-phases-support technology transfer is important because of high leverage potential.

Details

Journal of Engineering, Design and Technology , vol. 17 no. 6
Type: Research Article
ISSN: 1726-0531

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 November 2021

Mrutuyanjaya Sahu

The COVID-19 pandemic has exposed the fragility of government institutions and prompted a broad range of policy measures from governments around the world. Policy responses to the…

4879

Abstract

Purpose

The COVID-19 pandemic has exposed the fragility of government institutions and prompted a broad range of policy measures from governments around the world. Policy responses to the pandemic have varied considerably, both in nature and in success. This paper highlights the policy capacities of the UAE in different areas that have contributed to managing the COVID-19 crisis. Specifically, the paper examines the functional capacity, analytical capacity, fiscal capacity, well-timed information-sharing capacity and political capacity of the UAE in addressing the pandemic.

Design/methodology/approach

The study on which this paper was based adopted a mixed-method approach to analyze policy capacities. The trajectory and timeframe of COVID-19 from February 2020 to February 2021 were observed intensively and included in the policy capacity analysis. The secondary dataset was collected from several sources and assessed using rapid content analysis to highlight the formal and institutional policy measures implemented during the crisis. To complement the policy analysis and understand the key role of policymakers, semi-structured interviews were conducted with local officials working in various line departments that formulate and implement policy strategies for the UAE government.

Findings

The findings of the study showed that although COVID-19 has severely impacted the UAE, the nation has effectively controlled the spread of the virus and reduced its mortality rate. The UAE government has taken swift policy actions concerning coercive control and mitigation based on a centralized decision-making style, the strengthening of administrative capacity by collaboration, coordination with different departments, successful communication with residents, the allocation of adequate financial resources and a high level of trust in the government by citizens.

Originality/value

This work contributes to the existing literature by highlighting the policy capacity approach to managing the crisis. The UAE case can be used by policymakers as comparative studies of policy designs, tools and capabilities that can be implemented to manage future pandemics and other crises.

Details

Fulbright Review of Economics and Policy, vol. 1 no. 2
Type: Research Article
ISSN: 2635-0173

Keywords

Available. Content available
Book part
Publication date: 31 December 2010

Abstract

Details

Climate Change Adaptation and Disaster Risk Reduction: Issues and Challenges
Type: Book
ISBN: 978-0-85724-487-1

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