Mumbi Maria Wachira, Thomas Berndt and Carlos Martinez Romero
This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework. Given…
Abstract
Purpose
This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework. Given South Africa’s political history, the authors argue that accounting practice can be used to secure the legitimacy and transparency of businesses.
Design/methodology/approach
Two logistic regression equations are used to predict the likelihood of firms’ subscribing to either Global Reporting Initiative (GRI) or the Integrated Reporting (<IR>) framework, respectively. The authors consider annual, sustainability and integrated reports issued for the financial year ended 2014.
Findings
The results show a statistically and significant positive association between the adoption of the GRI’s guidelines and the level of transparency of non-financial disclosures and environmental sensitiveness. The application of the <IR> framework is also associated with the level of a firm’s transparency score and with its respective analyst following, which acts as a measure for capital markets requiring a high information environment.
Originality/value
This paper illustrates the development of integrated and sustainability reporting (SR) practices within an emerging market. By drawing distinctions between locally developed South African codes of corporate governance, namely, King I-III and international guidelines proxied by the GRI’s guidelines for SR, and the <IR> framework, the authors show that South African firms still adopt international guidelines despite the mandatory framework in place.
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Oscar A. Martínez-Martínez, Carlos Andrade Guzmán, Javier Reyes-Martínez, Claudia Campillo-Toledano and María Beatriz Romero-González
Mexico is going through an accelerated increment of the older adults population, which added to the conditions of poverty, places them in a high degree of vulnerability. Bearing…
Abstract
Purpose
Mexico is going through an accelerated increment of the older adults population, which added to the conditions of poverty, places them in a high degree of vulnerability. Bearing this in mind, the aim of this paper is to identify which categories or factors generate the perception of subjective well-being (SWB) in older adults in Mexico.
Design/methodology/approach
This qualitative study was carried out in four Mexican states: Mexico City, Tamaulipas, State of Mexico and Oaxaca. Each state presents different levels of social well-being. The study participants were selected using the snowball method. In total, 41 in-depth interviews were carried out, which were analyzed with a thematic analysis approach.
Findings
Results show that older people’s SWB is related to different elements like family bonds, having good physical and mental health, personal development and practicing religion.
Research limitations/implications
Results represent experiences only for people interviewed in the states in which interviews were conducted, not representing national scope. Future studies can expand the territorial scope to have a higher comprehension regarding SWB in older adults.
Originality/value
These findings have implications in the design of public policies and programs, for improving the delivery of social and economic services to older adults within the Mexican context.
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Nicolás Marín Ruiz, María Martínez-Rojas, Carlos Molina Fernández, José Manuel Soto-Hidalgo, Juan Carlos Rubio-Romero and María Amparo Vila Miranda
The construction sector has significantly evolved in recent decades, in parallel with a huge increase in the amount of data generated and exchanged in any construction project…
Abstract
The construction sector has significantly evolved in recent decades, in parallel with a huge increase in the amount of data generated and exchanged in any construction project. These data need to be managed in order to complete a successful project in terms of quality, cost and schedule in the the context of a safe project environment while appropriately organising many construction documents.
However, the origin of these data is very diverse, mainly due to the sector’s characteristics. Moreover, these data are affected by uncertainty, complexity and diversity due to the imprecise nature of the many factors involved in construction projects. As a result, construction project data are associated with large, irregular and scattered datasets.
The objective of this chapter is to introduce an approach based on a fuzzy multi-dimensional model and on line analytical processing (OLAP) operations in order to manage construction data and support the decision-making process based on previous experiences. On one hand, the proposal allows for the integration of data in a common repository which is accessible to users along the whole project’s life cycle. On the other hand, it allows for the establishment of more flexible structures for representing the data of the main tasks in the construction project management domain. The incorporation of this fuzzy framework allows for the management of imprecision in construction data and provides easy and intuitive access to users so that they can make more reliable decisions.
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Luis M. Romero-Rodriguez, Sabina Civila and Ignacio Aguaded
This study aims to review the theory based on «otherness» as a form of social exclusion and symbolic violence from the constructions of realities of the media, with particular…
Abstract
Purpose
This study aims to review the theory based on «otherness» as a form of social exclusion and symbolic violence from the constructions of realities of the media, with particular emphasis on the ethics and aesthetics of language and its role in materializing identity differences.
Design/methodology/approach
A search for specific criteria and boolean algorithms is carried out in Web of Science and Scopus on «otherness» [AND] «social exclusion», to then submit the emerging results to a co-occurrence matrix by citations with VOSViewer v. 1.6.13. From the relation tree of the most cited documents [min = 7] of the downloaded articles, a critical/analytical reading is made.
Findings
«Otherness» is reviewed to a greater extent from a Western perspective, and more specifically, from a Eurocentric one. This implies that the study of «otherness» is not sufficiently analyzed by Asian or African authors, who are excluded from the analysis. In this sense, «otherness» is understood as a theoretical construct and as any symbolic construction of the other (phenotypically, but also in ideology, values and customs), but which carries a load of stereotypes that can become polarization, demonization, ergo and violence.
Originality/value
Revisiting «otherness» as an informative construct becomes imperative in light of the emergence of extremist groups and xenophobic parties, as well as separatist policies such as Brexit or the Catalan split in Spain. Few articles contribute to elaborating a complete conceptual construct on «otherness» as an epistemological category of communication and information, so this research effort attempts to compile its theoretical discussion.
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Carlos Dávila Ladrón de Guevara, Araceli Almaraz Alvarado and Mario Cerutti
Taking as reference a sample of around a hundred biographical materials on entrepreneurs in Mexico and Colombia, the purpose of this chapter is dual. Both to show the relevance…
Abstract
Taking as reference a sample of around a hundred biographical materials on entrepreneurs in Mexico and Colombia, the purpose of this chapter is dual. Both to show the relevance and varied modalities that the biographical approach has enjoyed in business history research since the 1990s, and to display the intrinsic potential this modality of scholarship entails for entrepreneurship endeavors. In particular, it discusses the prospects to incorporate this body of empirical works into the large Latin American audience attending undergraduate, graduate and executive education programs in business, economic history and related fields. The chapter is organized into three sections. The first two are devoted to illustrate relevant patterns in the entrepreneurial trajectory of individuals and entrepreneurial families studied in each of the two countries under consideration. The last section identifies some conceptual issues that may impact current debates on Latin American business development as exemplified in recent business and economic history journal venues and scholarly conferences.
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Glessia Silva and Luiz Carlos Di Serio
The objective of this article is to discuss how the research on innovation in the small businesses may be operationalized. This paper discusses the field's concepts, typologies…
Abstract
Purpose
The objective of this article is to discuss how the research on innovation in the small businesses may be operationalized. This paper discusses the field's concepts, typologies, units of analysis and the general basic assumptions pertaining to the operationalization of innovation research in small businesses.
Design/methodology/approach
The article is an essay, whose format aims to provide the reader with reflections and multiple questions, by instigating the free thinking, the research as well as the construction of different ideas and/or perceptions in a logical and scientific way (Meneghetti, 2011). Thus, a conceptual approach for the operationalization of the innovation research in small businesses is proposed and discussed.
Findings
Most of the innovation literature has ignored the small businesses, so that its core concepts and basic assumptions should be reviewed in an inclusive approach. The authors developed an analytical proposal that consists of a four-step logical approach to researching innovation in small businesses, starting from the innovation's concept as something important and then evolving to discussing how one has to try and see the small business as an object of study.
Originality/value
The value of this paper lies with the attempt to critically bring the small businesses into the spotlight, as study them has practical and theoretical implications that go beyond the field of innovation itself.
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Fernando E. García-Muiña, Laura Fuentes-Moraleda, Trinidad Vacas-Guerrero and Juan José Rienda-Gómez
The hostile environments in which museums operate force them to be innovative. Most of them have fewer resources and are publicly owned. Because these factors may hinder their…
Abstract
Purpose
The hostile environments in which museums operate force them to be innovative. Most of them have fewer resources and are publicly owned. Because these factors may hinder their innovative potential, this paper aims to propose an open innovation model adapted to this type of organization to improve visitors’ experience.
Design/methodology/approach
A qualitative method based on a thematic analysis is carried out. Data sources are: (i) focus group with stakeholders from the destination and (ii) in-depth interviews with museums experts.
Findings
This new framework is important because it brings something new to a field that previous research had barely considered. The study of the implementation of open innovation in publicly owned small and medium-sized museums brings to light the growing importance of the relational, organizational, technological and experiential dimensions, their interactions and their main constituent factors.
Research limitations/implications
The study is limited to a specific type of institution, and results should not be extrapolated to other contexts. The construct of open innovation is highly complex, and that advises future research to include other players. Quantitative methods and longitudinal techniques will contribute to tackling new challenges in future research works.
Practical implications
Results are helpful for museum managers and policymakers. Stakeholders improve their comprehension of how an open innovation model works because the paper offers a few guidelines for its active designing. A solid networking based on trust and the emphasis on improving the visitor experience determine making-decision processes.
Originality/value
The paper provides a systemic innovation management model for museums, where there is almost no previous research. It is theoretically supported in the open innovation paradigm, as well as the absorptive capacity framework. The emerging and central role of the experiential dimension constitutes another notable contribution to literature.
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María R. Belando-Montoro and María Aranzazu Carrasco Temiño
Service-learning (SL) is an innovative methodology aiming to improve learning while providing students experiences in the community. Consequently, students also develop social and…
Abstract
Service-learning (SL) is an innovative methodology aiming to improve learning while providing students experiences in the community. Consequently, students also develop social and emotional skills many higher education institutions promise to foster. However, few academic enrichment opportunities are implemented to develop these social skills and university teaching staff are limited in their knowledge of SL to promote active citizenship and civic engagement (Belando-Montoro, Jover, Ruiz de Miguel, Blanco, & Carrasco, 2015). This chapter presents an analysis of the presence of direct and indirect indicators related to social responsibility and SL in the degree programs of the Social and Legal Sciences area of the Complutense University of Madrid. These indicators include questions related to the social environment needs diagnosis and the design of projects that meet these needs, the environmental care, among others. The results indicate the lack of presence of courses on the direct indicators in the degrees offered. However, the focus on indirect indicators is relatively common. In particular, those common indirect indicators are related to critical thinking about social reality, the environment needs diagnosis, and the development of social intervention. The findings suggest universities increase their focus on social responsibility and community service in the university curriculum, providing training oriented toward socio-community intervention.
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Hasan Ghura, Xiaoqing Li and Arezou Harraf
The purpose of this paper is to develop a conceptual framework that illustrates how resource-based countries, such as those in the Gulf Cooperation Council, can move their…
Abstract
Purpose
The purpose of this paper is to develop a conceptual framework that illustrates how resource-based countries, such as those in the Gulf Cooperation Council, can move their economies towards a more sustainable diversified model, through creating and fostering institutions that are conducive for opportunity entrepreneurship.
Design/methodology/approach
Several key variables pertaining to formal and informal institutions which impact opportunity entrepreneurship are presented in a conceptual framework based on a comprehensive, non-systematic literature review.
Findings
Findings from the comprehensive literature review suggest that institutions play a moderating role between opportunity entrepreneurship and economic development. Institutions can stimulate entrepreneur’s behaviour leading to economic growth and subsequently development. Proposals worth pursuing in empirical studies in the future are presented based on the review of the literature.
Practical implications
This framework offers a model for oil-based countries in resolving structural problems in fostering entrepreneurship when responding to economic challenges.
Originality/value
The proposed framework in this study takes into consideration a comprehensive set of formal and informal institutional factors, rarely discussed in the existing literature, that link opportunity entrepreneurship and economic growth and development. Insights offered by this study have implications for government policy changes in developing effective institutions.
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Felipe Ferreira de Lara and Márcia Regina Neves Guimarães
Based on a multi-case analysis of small businesses in the metal-mechanical industry in the region of Sorocaba, State of São Paulo, Brazil, the purpose of this paper is to analyze…
Abstract
Purpose
Based on a multi-case analysis of small businesses in the metal-mechanical industry in the region of Sorocaba, State of São Paulo, Brazil, the purpose of this paper is to analyze how small businesses (in terms of the owner, business, and influences exerted by the environment) influence innovation.
Design/methodology/approach
Six case studies are used to analyze the Brazilian metal-mechanical industry. The data are collected through semi-structured interviews and direct observations. In addition, innovations over the previous five years are evaluated in order to establish a comparative pattern between companies.
Findings
This study examines how facilitating factors are related to the owners of small businesses. These factors include owners’ personal ambitions, the centralization of decisions, and their confidence in their ability to make effective decisions. Factors related to the organization that favor innovation include a simple and streamlined structure and fewer levels of bureaucracy, whereas low capital intensity limit innovation. While some factors related to the environment favor innovation, others have a limiting effect (e.g. short-term horizons and a lack of formal strategic planning).
Originality/value
The main contribution of this research is to show that innovation is not synonymous with financial investment. Strategic reorganization and the rationalization of productive resources through competitive priorities may lead to innovation in different spheres, helping to increase the competitiveness and strength of the national economy.