Search results

1 – 10 of 33
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 28 October 2021

Ki-Hoon Lee and Rob Hales

This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education…

993

Abstract

Purpose

This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education using Bain et al.’s (2002) 5Rs (reporting, responding, relating, reasoning and reconstructing) reflective scale.

Design/methodology/approach

This study adopted a case study approach using content analysis and written reflective journals analysis from MBA students’ assignments.

Findings

This study revealed that responding and relating (emotionally-based reflections) scales are dominant reflections while reasoning (cognitively-based reflections) is a slightly less dominant reflection. The findings confirm that effective management education for sustainability should encourage and motivate students to reflect on their emotional learning to improve leadership values, attitudes and activities. Such reflection can lead to transformative experiences.

Research limitations/implications

This study adopted a small-scale content analysis using an Australian university’s MBA case. To increase validity and generalisation, researchers will benefit from a wide range of quantitative analyses in different countries and cultural contexts.

Practical implications

Curriculum design using reflections and reflective journals should be enhanced in management education for the practice of sustainability and/or sustainable development.

Social implications

Higher education should encourage socially and environmentally responsible management in programme and curriculum design with a reflective approach.

Originality/value

This study presents a conceptual framework and analysis approaches that can serve as some bases for the development of a more robust analysis in responsible management education.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

Access Restricted. View access options
Article
Publication date: 21 February 2022

Nuwan Gunarathne, Ki-Hoon Lee and Pubudu K. Hitigala Kaluarachchilage

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges…

2925

Abstract

Purpose

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).

Design/methodology/approach

The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.

Findings

This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.

Originality/value

This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Article
Publication date: 3 August 2021

Ki-Hoon Lee and Stephan Vachon

369

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

Access Restricted. View access options
Article
Publication date: 18 June 2018

Nuwan Gunarathne and Ki-Hoon Lee

The purpose of this paper is to examine how corporate environmental management strategies at different environmental management maturity (EMM) stages are influenced by…

1051

Abstract

Purpose

The purpose of this paper is to examine how corporate environmental management strategies at different environmental management maturity (EMM) stages are influenced by institutional forces in the service sector organizations of a developing country.

Design/methodology/approach

The authors used a multiple case study approach in this study. Institutional isomorphic pressures (coercive, mimetic and normative) at different EMM stages were used as the analytical framework.

Findings

The study finds coercive pressures largely shape the corporate environmental management strategies at the reactive stage while mimetic pressures have the greatest influence on the internal integration stage. Combined mimetic and normative pressures influence the environmental strategies at the external integration stage. Further, it emphasizes the importance of various institutional pressures in propelling the organizations in the developing countries to benefit from higher levels of EMM.

Originality/value

This paper offers a new theoretical approach that highlights the importance of considering the institutional influence of the top-down process of diffusion and simultaneous counter-process of invention by which the lower level organizational actors shape and change their environmental management practices for corporate EMM.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1477-7835

Keywords

Available. Content available
Article
Publication date: 4 July 2016

John Sands, Ki-Hoon Lee and K.B.M. Fonseka

3201

Abstract

Details

Accounting Research Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1030-9616

Access Restricted. View access options
Article
Publication date: 4 July 2016

Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe and Ki-Hoon Lee

This paper aims to identify the usefulness of safety controls and accounting in corporate social sustainability management in response to various stakeholders’ demands and…

1944

Abstract

Purpose

This paper aims to identify the usefulness of safety controls and accounting in corporate social sustainability management in response to various stakeholders’ demands and expectations in the mining sector.

Design/methodology/approach

The case study approach is followed in this study as it provides in-depth understanding of complex social phenomena. Data collection is mainly based on semi-structured interviews, on-site assessments and documentation reviews. Visits were repeated and cross-checked to ensure the validity of data collection and analysis.

Findings

The study identifies a reciprocal relationship between stakeholder management strategies and the safety control system that encapsulates a mix of leading and lagging key safety performance indicators (KSPIs). A safety control system with the right mix of KSPIs drives corporate value-creation by instigating internal organizational changes. Yet, the stakeholders’ expectations and pressures are dependent on national, historical, cultural and social settings and institutions that will impact on the safety controls and safety accounting in a substantial way.

Originality/value

The paper demonstrates the usefulness of safety controls and accounting in corporate stakeholder management in the mining sector in Sri Lanka. The paper, by addressing how safety control systems and accounting meet various stakeholder demands and expectations, provides new insights into corporate social sustainability performance in mining companies and the role and implications of sustainability (management) accounting.

Access Restricted. View access options
Article
Publication date: 7 September 2015

Nuwan Gunarathne and Ki-Hoon Lee

The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the…

5704

Abstract

Purpose

The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka.

Design/methodology/approach

Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data.

Findings

The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase.

Originality/value

The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Available. Content available
Article
Publication date: 7 September 2015

John Sands and Ki-Hoon Lee

271

Abstract

Details

Journal of Accounting & Organizational Change, vol. 11 no. 3
Type: Research Article
ISSN: 1832-5912

Available. Content available
3152

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 2
Type: Research Article
ISSN: 1832-5912

Access Restricted. View access options
Article
Publication date: 31 July 2009

Ki‐Hoon Lee

The purpose of this paper is to explore and investigate the process of green management adoption in small and medium‐sized enterprises.

15678

Abstract

Purpose

The purpose of this paper is to explore and investigate the process of green management adoption in small and medium‐sized enterprises.

Design/methodology/approach

The study used the qualitative methods of case study, in‐depth interviews and document analysis to collect data from two companies, one in the acoustic equipment, the other in the electronics industry.

Findings

The paper finds that the extant literature in the field of business and management has largely ignored green management practices within small and medium‐sized enterprises (SMEs). The study finds that SMEs can make themselves greener by making strategic and organizational changes. For greener management, the factors of organizational structure, innovation capability, human resources, cost savings and competitive advantage can influence organizational change. The outcomes of the case studies confirmed this. The paper argues that further research is needed in order to identify how management practice might reduce negative sustainability impacts. The paper argues that such research can benefit from the methodological and theoretical insights of other disciplines.

Originality/value

The paper is of benefit to academics and managers by providing a new way to consider green management and strategies of SMEs. Since green sustainability is obviously challenging to all companies, to increase understanding of how to cope with green management is necessary, but has been rarely researched in SMEs.

Details

Management Decision, vol. 47 no. 7
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 10 of 33
Per page
102050