Search results

This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE).

This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit.

The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP.

The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS, green innovation and EE factors for EP and FP.

Today's businesses are facing a world that is more complex, turbulent and unpredictable than in the past with increasing levels of environmental complexity. Rather than proposing environmental uncertainty as a mediator/moderator of the relationship between agility and performance as others have done, the authors offer an alternative view where supply chain agility is seen as mediating the relationship between environmental uncertainty and supply chain performance.

The authors propose that supply chain agility is a response to the effects of environmental uncertainty and, as such, environmental uncertainty should be seen as a driver of supply chain agility. Few studies test the direct relationship between uncertainty and supply chain performance, and none simultaneously test for agility's mediation and moderation effect between environmental uncertainty and agility.

The model was statistically assessed using partial-least-squares structural equation modeling (PLS/SEM) by analyzing survey data from manufacturing managers in 136 US firms. The study results did not indicate a significant relationship between environmental uncertainty and supply chain performance. However, the authors did find a significant positive relationship between agile manufacturing and supply chain performance using measures that were primarily operations-centered rather than financial. Additionally, the authors found that agile manufacturing fully mediates the relationship between environmental uncertainty and supply chain performance.

The authors’ model, though simple, provides a base for future research for them and other researchers who can incorporate other impacting variables into the model. The study results show that uncertainty can be a force for good and that utilizing agile manufacturing can be a new source of opportunity.

The military operation of the Russian Federation on the territory of Ukraine exerted additional pressure on prices on the aluminum market since aluminum supplied by Russia accounts for about 10% of the total volume of US imports. It is known that Russia has become the largest aluminum producer after China, and now there is also an increase in aluminum production. Since electricity prices remain relatively low in Russia, especially in energy-surplus Siberia, the increase in output along with the increase in metal prices is a positive factor, since 70% of the primary aluminum produced is exported and only less than a third is consumed domestically. At the same time, high aluminum prices may constrain the expansion of domestic consumption of the metal and may force manufacturers to look for a cheaper alternative. In general, the increase in aluminum prices coincides with the general “supercycle” of raw materials in the last year and a half, and there is a chance to stabilize aluminum prices at current high levels, which will be facilitated, among other things, by new metallurgical projects in Russia. At the same time, it is worth noting that limited metal supplies will haunt the industry for most of 2022, and some experts predict that it may take up to five years to solve the problems.

Within the umbrella of technology and vocational education (TVET), technology or technical education in higher institutions of learning is obligated to produce the required manpower needed in the industry. Thus, it is pertinent to explore the interaction between the industry and higher education students. Drawing on the tenets of theory of planned behavior (TPB), this study offers valuable insights into the nomological networks of work-integrated learning (WIL), perceived behavioral control (PBC), subjective norm (SBN), personal attitude (PAT) and job search intention (JSI).

The study applied a structurally hypothesized model that was drawn from the TPB to collect data for the constructs. Using a cross-sectional survey after the WIL experiences of the students, we collected data from technology education undergraduates (N = 214) in their final academic year from universities in Nigeria.

With structural equation modeling, the study found that WIL is directly associated with JSI, PBC, SBN and PAT. In line with the tenets of the TPB, simple mediation models were supported about the influence of WIL on JSI via PBC and PAT discretely but not via SBN. Further, the results support two paths of serial mediation models, indicating sequential indirect links between WIL and JSI via SBN and PBC, as well as via SBN and PAT.

Our findings have implications for higher education practitioners, industry experts and employers of labor.

Although extant literature has relatively shown that WIL impacts employability skills, this study has remarkably shown the WIL-JSI nexuses within the variables of TPB.

Efforts to contribute to the Sustainable Development Goals are increasingly part of tourism business planning, forming part of their business policies, linking with society and generating a sustainable hotel offer. The great impact it causes and, which in the short term it will achieve, digital tools in hotel activities can be evidenced. It will also help to collect the information that serves for the certifications of hotel companies. In spite of all the efforts, there is still a great knowledge gap that needs to be filled to achieve the expected business results and that it can be evidenced that the hospitality industry is now more than ever focussed on the care of its workers and on contributing to the sustainability of the world.

This paper presents recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for busy practitioners, library science students and those wishing to learn about information literacy in other contexts.

This article annotates 424 English-language periodical articles, monographs, dissertations, theses and reports on library instruction and information literacy published in 2021. The sources were selected from the EBSCO platform for Library, Information Science, and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Scopus, ProQuest Dissertations and Theses, and WorldCat, published in 2021 that included the terms “information literacy,” “library instruction,” or “information fluency” in the title, abstract or keywords. The sources were organized in Zotero. Annotations summarize the source, focusing on the findings or implications. Each source was categorized into one of seven pre-determined categories: K-12 Education, Children and Adolescents; Academic and Professional Programs; Everyday Life, Community, and the Workplace; Libraries and Health Information Literacy; Multiple Library Types; and Other Information Literacy Research and Theory.

The paper provides a brief description of 424 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy within 2021.

This study examines the collaborative impact of networking capability and balanced agile project management (APM) on firm performance through the mediating role of market orientation and business process agility of medium and large telecommunication technology providers in Indonesia.

Research data were collected from the executive management of telecommunication technology providers in Indonesia via a questionnaire survey to obtain 150 valid questionnaires for analysis. This study analyzed the overall model fit and causal relationship using confirmatory factor analysis (CFA) and structural equation modeling (SEM).

The results indicate that market orientation fully mediates the link between networking capability-business process agility and balanced APM-business process agility. Furthermore, business process agility mediates the relationship between market orientation and firm performance.

This study is based on a cross-sectional nature and might fail to capture the dynamic of the studied variables over an extended period.

The study extends the knowledge that dynamic capabilities, represented by networking capability and balanced APM, must be framed by market orientation to create customer value and improve bargaining position. However, market orientation alone is not enough in a highly dynamic business environment. Organization also requires business process agility, responsiveness and adaptability to timely address customers' needs and requirements.

The purpose of this paper is to present a conceptual framework for benchmarking implementation in small medium‐sized enterprises (SMEs) taking into consideration their characteristics.

The paper begins with the review on the definition of SME and a comparison of the characteristics of SMEs and large organizations. It presents the need for a framework and its relationship with benchmarking and TQM. This is followed by reviewing the benchmarking implementation frameworks proposed by researchers and discusses these frameworks based on their strengths and weaknesses from SMEs perspective. The frameworks were categorised into two broad types based on the different writer's background and the approach on how they view the benchmarking implementation process.

The paper suggested a conceptual framework for benchmarking implementation dedicated to the automotive manufacturing SMEs. This framework guides them through from the start to end of the benchmarking process. The framework was validated at six pilot case study companies, which gave useful comments and suggestions regarding the usefulness and applicability within the SMEs context.

The conceptual framework is still in the development stage and research is undertaken to include the pilot study companies suggestions and comments into the final version of the framework.

This guidance and framework provides a useful guide for companies to adopt and adapt before embarking on their benchmarking journey.

This paper fulfils an identified knowledge gap and offers practical help to SMEs starting out a benchmarking implementation effort.