Richard A. Reid and James R. Cormier
An increasingly utilized framework for implementing the continuous improvement management philosophy is the Theory of Constraints (TOC). Although this systemic managerial approach…
Abstract
An increasingly utilized framework for implementing the continuous improvement management philosophy is the Theory of Constraints (TOC). Although this systemic managerial approach was initially developed and applied in the manufacturing sector, its underlying philosophy has been expanded to address three basic questions: What to change?; What to change to?; and How to cause the change? Demonstrates how a manager could apply the TOC thinking process (TP) logic tools to answer the first two questions for a small service organization. In regard to the first query, uses a relatively new procedure called the “three‐cloud approach” to determine the core problem or root cause responsible for the majority of the problems currently faced by management. By using this approach, a manager creates a current reality tree (CRT) that uses sufficiency logic to document the cause‐effect relationships responsible for a system’s current state. In regard to the second query, develops another TOC logic tool, a future reality tree (FRT), to help construct and evaluate planned interventions for resolving the core conflict and improving effectiveness. Draws conclusions relative to the feasibility and utility of using TOC TP logic tools to help managers of service organizations improve their overall system performance.
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The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…
Abstract
The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
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Parvez Mia, James Hazelton and James Guthrie
This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world…
Abstract
Purpose
This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world megacities to disclose their emissions reduction target (ERT) and emissions reduction actions (ERA)? Second, the consistency of disclosed ERT and ERA across different channels. Third, the quality of the disclosed ERA in different channels.
Design/methodology/approach
Ten megacities selected for review were in Australia, Europe, the USA, the UK and South Africa. First, ERT and ERA information was searched in different disclosure media to identify the common communication channels used by the megacities. Second, the documentary analysis was undertaken to assess the consistency of reported ERT and ERA information across the identified channels. Third, a scoring system was developed and applied to evaluate the quality of the disclosed ERA information, based on the extent to which megacities provided descriptions of emission reduction actions and reported the impact of the actions and the cost to implement them.
Findings
Megacities primarily used third-party channels and their channels to disclose ERT- and ERA-related information. Social media use to provide climate change information is also growing. The study also finds that ERT information is consistent between third-party channels and megacities’ channels. However, around half of the disclosed ERA between third-party and megacities’ channels are not consistent. Quality assessment for the disclosed ERA in different channels shows that megacities have provided limited information regarding the impacts and the cost of their ERA, which raises a question about the usefulness of disclosure.
Research limitations/implications
The findings are important for policymakers and city officials designing cities’ GHG reporting standards and developing policies for programs to reduce emissions. Also, for stakeholders’ understanding of cities’ commitment and actions to reduce emissions, as well as the impact of their actions, and for managers responsible for measuring, reporting and mitigating emissions from current and future actions.
Originality/value
Prior studies primarily focused on corporate greenhouse emissions disclosure to the carbon disclosure project, whereas this paper examines emissions disclosure at the geographic level. Moreover, prior studies of the public sector focused on the scope of climate change disclosure but did not evaluate the consistency and quality of the disclosure. However, this study explores three different disclosure channels and assesses consistency and quality. A further novel aspect of the study is its focus on the disclosure of emissions reduction targets and actions.
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Paulette Cormier-MacBurnie, Wendy Doyle, Peter Mombourquette and Jeffrey D. Young
This paper aims to examine the formal and informal workplace learning of professional chefs. In particular, it considers chefs’ learning strategies and outcomes as well as the…
Abstract
Purpose
This paper aims to examine the formal and informal workplace learning of professional chefs. In particular, it considers chefs’ learning strategies and outcomes as well as the barriers to and facilitators of their workplace learning.
Design/methodology/approach
The methodology is based on in-depth, face-to-face, semi-structured interviews with 12 executive chefs from a variety of restaurant types. Chefs were asked questions that focused on how they learned, the learning outcomes that they experienced and factors that inhibited or facilitated their learning.
Findings
Findings suggest that the strategies, outcomes, barriers and facilitators experienced by professional chefs are similar in many respects to those of other occupational/professional groups. However, there were some important differences that highlight the context of chefs’ workplace learning.
Research limitations/implications
The sample, which is relatively small and local, focuses on one city in Canada, and it is limited in its generalizability. Future research should include a national survey of professional chefs.
Originality/value
Using a qualitative approach, this in-depth study adds to the literature on workplace learning, strategies, outcomes, barriers, facilitators and context factors by addressing a relatively understudied profession.
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Jason Chen, Vicky Arnold and Steve G. Sutton
Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute…
Abstract
Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or to promote positive reactions to corporate policies and actions. The purpose of this study is to investigate whether web disclosure of environmental information and the presentation format influences the outcomes of litigation awards. Results indicate that even a partial web disclosure of pending environmental sanctions on a company’s financial statement reduces the compensatory and punitive damages that jurors award when shareholders suffer losses as a result of environmental sanctions. The results also indicate that firms using enhanced presentation formats when disclosing environmental information further reduce the amount of damages awarded against them. These results have implications for users and preparers of IFR, and for policy makers weighing mandates for disclosure of nonfinancial information in annual reports.
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Denis Cormier and Irene M. Gordon
The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small…
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The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small sample case‐type approach. In particular we are interested in social and environmental disclosures found in annual reports and how these disclosures differentiate between publicly owned and privately owned enterprises. In our examination we use some traditional efficiency measures but we also employ effectiveness measures relying on the proprietary costs and information costs views in our analysis. Our major findings are that ownership status and size, which are likely to affect legitimacy, influence the amount of social and environmental disclosure. Finally, while environmental disclosures seem to be related to information costs and benefits, this relationship does not seem to hold for social disclosures.
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Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour and Newman Amaning
This study was aimed at examining the motivations, elements and channels of sustainability reporting of a multinational mining company that operates a subsidiary in Ghana…
Abstract
This study was aimed at examining the motivations, elements and channels of sustainability reporting of a multinational mining company that operates a subsidiary in Ghana. Semi-structured interviews were conducted among the company’s key stakeholders. These informants were drawn from the case company, a public regulatory agency, members and the opinion leaders of the company’s host community. In addition to the primary data, secondary documents were relied upon to corroborate the views shared by the interviewees. We discovered that while the sustainability reporting mechanism was necessary for gaining internal legitimacy with the parent company, to a large extent, the host community did not appreciate the importance of that report. In place of that the management of the mining subsidiary employed less-formal channels of communication to engage the community representatives on matters relating to sustainability. Our findings suggest that the sustainability reporting process must be adaptable and not always communicated formally. Therefore, the process needs to be re-organised to meet the expectations of all key stakeholders within the subsidiary companies’ jurisdictions. To meet the expectation of stakeholders and gain legitimacy, those charged with the governance of subsidiary companies need to contextualise their sustainability reporting strategies.