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Article
Publication date: 30 April 2021

Russell Tatenda Munodawafa and Satirenjit Kaur Johl

To combat concerns over the state of the natural environment, energy security and deteriorating air quality, the oil and gas sector needs to implement eco-innovations. Interest in…

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Abstract

Purpose

To combat concerns over the state of the natural environment, energy security and deteriorating air quality, the oil and gas sector needs to implement eco-innovations. Interest in eco-innovation is growing, as its implementation facilitates the transition toward sustainable development and a circular economy, while enabling firms to attain a competitive advantage vis-à-vis capabilities that foster sustainable economic and environmental development. However, literature on eco-innovation capabilities construct development, measurement and validation is scant. This study, therefore, develops an Eco-innovation Capabilities Scale for oil and gas firms.

Design/methodology/approach

Three dimensions of Eco-innovation Capabilities are identified through an extensive literature review and qualitative interviews. Exploratory and Confirmatory Factor Analysis is applied to data collected from managers of Malaysian Oil and Gas Services and Equipment (OGSE) companies.

Findings

Results reveal a parsimonious three-dimensional structure with nine items. The construct of eco-innovation capabilities is manifested by Product Service Stewardship, Environmental Pollution Prevention and Sustainable Development Commitment dimensions. Reliability analysis confirms the reliability and validity of the scale.

Originality/value

The eco-innovation capabilities scale should be useful to researchers in exploring dimensions, factors and outcomes of eco-innovation capabilities. Oil and gas firms play a key role in the global energy mix; hence managers of oil and gas firms may also find this scale useful in measuring their eco-innovation implementation.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 8
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 18 May 2023

Kashif Ali and Satirenjit Kaur Johl

Despite just eight years remaining to meet the sustainable development goals (SDG, 2030), the manufacturing industry faces numerous challenges for small and medium-sized…

1151

Abstract

Purpose

Despite just eight years remaining to meet the sustainable development goals (SDG, 2030), the manufacturing industry faces numerous challenges for small and medium-sized enterprises (SMEs). Some notable challenges include integrating sustainability, circular economy (CE), and industry 4.0 (I4.0) technologies in a productive manner. However, there is a paucity of evidence available on the role of institutional pressures and organizational resources to promote I4.0 and sustainability. To fill this void, this study develops and tests a model based on institutional theory and resource-based view (RBV) theory while also taking company size into view as a moderating construct.

Design/methodology/approach

To test the study hypotheses and validate the model, data were obtained through a survey from 228 randomly selected SMEs manufacturing in China. Structured equation modeling and multigroup analysis were used to analyze the data.

Findings

The research findings indicate that institutional pressure has a positive effect on organizational resources (i.e., tangible and intangible), which are capable of orchestrating I4.0 readiness effectively. Also, I4.0 readiness has a positive effect on sustainable manufacturing practices and CE capabilities. Finally, firm size was revealed to be a significant moderator in driving overall integration.

Practical implications

Based on the findings, practical implications and future research directions are discussed.

Originality/value

Based on the institutional and RBV theories, this research shows how SMEs could be influenced by different stakeholders to acquire and develop their resources and capabilities to accelerate I4.0 readiness that further enhances sustainable practices.

Details

Journal of Manufacturing Technology Management, vol. 34 no. 5
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 7 October 2013

Shireenjit K. Johl, Satirenjit Kaur Johl, Nava Subramaniam and Barry Cooper

The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting…

8859

Abstract

Purpose

The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal accruals (as a proxy for financial reporting quality) and whether the board of directors play a role in moderating the relationship.

Design/methodology/approach

This paper uses a unique dataset of survey responses and archival data. Regression analysis was used to test their hypotheses.

Findings

Although their initial findings show an unexpected positive relationship between internal audit quality and abnormal accruals, this relationship is contingent on whether firms outsource their internal audit activities and/or whether they are politically linked. In estimations excluding outsourcing and political connections observations, this paper shows that the association between internal audit quality and abnormal accruals is negative and in particular internal audit organisational independence, financial focus audit activities and investment are associated with lower income-increasing (opportunistic) abnormal accruals. Next, when this paper interact board quality with internal audit quality, this paper finds although the lower ordered variables board quality and internal audit quality coefficients are negatively related to abnormal accruals, the interaction variable between these two variables is positively associated with abnormal accruals, indicating the possibility of a substitution relationship between board quality and internal audit quality.

Research limitations/implications

Their findings show that certain internal audit attributes play an important role in the financial reporting process and thus these findings are expected to inform the Institute of Internal Auditors and other regulatory bodies on the role of internal audit (being an important internal governance mechanism) in financial reporting, which in turn can assist in market/regulatory reforms/changes and inform the revised Malaysian Code of Corporate Governance.

Originality/value

This paper extends prior internal auditing literature by examining the relationship between internal audit quality and financial reporting quality in the context of a developing country, namely Malaysia, and whether the board of directors moderate the examined association.

Details

Managerial Auditing Journal, vol. 28 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 16 July 2024

Kashif Ali

The shifting and growing tendencies of total quality management (TQM) research are spotlighted in an era of digitization and Industry 5.0. Whether TQM is a fad or a sustainable…

350

Abstract

Purpose

The shifting and growing tendencies of total quality management (TQM) research are spotlighted in an era of digitization and Industry 5.0. Whether TQM is a fad or a sustainable approach is a topic of continuous discussion among researchers. Thus, the purpose of this study is to comprehensively analyze the body of literature on TQM in the manufacturing industry and advocate areas for further research.

Design/methodology/approach

A “systematic literature network analysis” (SLNA) approach is used to accomplish the research goals. It combines bibliometric analyses and a thorough literature review. A corpus of 204 studies from 1987–2022 is finalized from the Web of Science and Scopus databases. To further enrich the findings, the “TCCM (theory, context, characteristics, and methodology)” framework is applied. The Biblioshiny through R-Studio is used to perform the bibliometric analysis.

Findings

The bibliometric results show that TQM is not a fading phenomenon in the manufacturing industry. The findings indicate that TQM studies gained considerable attention in developed economies and need more focus in emerging and developing economies.

Originality/value

The review uses evolving theoretical frameworks with a variety of characteristics and advanced analytical techniques, taking into account prior research findings and outlining the agenda for future study in the context of understudies.

Details

foresight, vol. 26 no. 3
Type: Research Article
ISSN: 1463-6689

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