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Article
Publication date: 12 August 2014

Claire Kennedy and Simon Morioka

The purpose of this paper is to detail the research and findings from a piece of work commissioned by the Local Government Association in England, in May 2013 into the current…

392

Abstract

Purpose

The purpose of this paper is to detail the research and findings from a piece of work commissioned by the Local Government Association in England, in May 2013 into the current implementation of integrated care.

Design/methodology/approach

The field research was carried out by Integrating Care, a collaborative drawn from leading academics, health and social care executives, analysts and clinicians working in the field of integrated care; along with consultancy support from public sector consultancies PPL and GE Healthcare Finnamore. It comprised a series of local interviews, workshops, modelling and analysis and ongoing engagement.

Findings

The paper describes the outputs that were delivered to support the development of “whole-system” integrated health and social care drawing on national and international best-practice, and knowledge gained from experiences of implementation.

Social implications

The paper concludes by drawing together the key lessons from the overarching analysis of whole-system integration. This includes the opportunities and the complexities of redesigning and re-implementing better co-ordinated health and social care provision at scale, as experienced in England currently.

Originality/value

The paper describes the specific challenges posed through the fieldwork and ongoing development process of integration in England, and the paper reflects upon some of the deeper questions that this has led to. The paper then draws together the research and analysis with emerging, strategic questions around the concept of value in health provision; and begins to question whether this has yet been demonstrated; and, if not, what a demonstration and evidencing of “value” in this context might look like.

Details

Journal of Integrated Care, vol. 22 no. 4
Type: Research Article
ISSN: 1476-9018

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Available. Content available
Article
Publication date: 12 August 2014

Helen Dickinson and Robin Miller and Jon Glasby

916

Abstract

Details

Journal of Integrated Care, vol. 22 no. 4
Type: Research Article
ISSN: 1476-9018

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Article
Publication date: 27 November 2023

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…

691

Abstract

Purpose

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

Design/methodology/approach

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Findings

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

Originality/value

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

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Article
Publication date: 3 July 2024

Helena I.B. Saraiva, Maria do Céu Alves, Vítor M.S. Gabriel and Sanjaya Chinthana Kuruppu

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the…

209

Abstract

Purpose

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

Design/methodology/approach

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

Findings

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

Originality/value

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 September 2020

Katia Corsi and Brunella Arru

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the…

11956

Abstract

Purpose

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Design/methodology/approach

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Findings

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

Research limitations/implications

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

Practical implications

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Originality/value

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 5 June 2007

Luenda E. Charles, Cecil M. Burchfiel, Desta Fekedulegn, Michael E. Andrew, John M. Violanti and Bryan Vila

This study aims to look at the prevalence of obesity and its association with sleep problems among police officers.

1589

Abstract

Purpose

This study aims to look at the prevalence of obesity and its association with sleep problems among police officers.

Design/methodology/value

The authors conducted a cross‐sectional study of the relationship between obesity and sleep disorders among 110 randomly selected police officers from the Buffalo, New York, Police Department in 1999. Participants, who ranged in age from 26 to 61 years (mean±SD=39.5±7.5), responded to sleep related questions and had anthropometric measurements taken.

Findings

Results show that several measures of obesity were significantly associated with sleep‐disordered breathing in police officers, but not with other sleep problems.

Originality/value

A major strength of the study was that it was conducted in a cooperative and motivated study population. It was possible to assess a wide range of anthropometric measurements, including many that are important but are rarely used to measure obesity in epidemiologic studies such as abdominal height, neck circumference, and neck‐to‐height ratio. In addition, the assessment of the anthropometric indices was performed by trained clinic staff using standardized procedures.

Details

Policing: An International Journal of Police Strategies & Management, vol. 30 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 June 2024

Carmen Paola Padilla-Lozano, Jodie Padilla-Lozano, Giovanni Efraín Reyes Ortiz and Pablo Collazzo

The purpose of this study is to explore green innovation and its role in driving competitiveness in Ecuadorian manufacturing firms, focusing on structural equation modelings…

1081

Abstract

Purpose

The purpose of this study is to explore green innovation and its role in driving competitiveness in Ecuadorian manufacturing firms, focusing on structural equation modelings, which account for more than 90% of the productive units and aggregate national income. The manufacturing sector in Ecuador reports variable growth since the start of the COVID pandemic, drawing more attention from practitioners, regulators and scholars alike, due to its distinctive footprint on people, profit and planet, particularly in the context of developing economies.

Design/methodology/approach

A model with two second-order constructs is developed and tested in a sample of 325 managers from manufacturing firms in Ecuador, using quantitative and cross-section methods.

Findings

After obtaining adjusted and validated metrics, a structural equation model is presented, where the main hypothesis is confirmed, supporting the positive impact of green innovation on competitiveness.

Practical implications

The research provides evidence on how manufacturing firms favoring green innovation in their long-term planning can unlock and sustain competitiveness. Policymakers could then offer incentives for firms to embed sustainable practices, with potential ripple effects along the supply chain, aggregating up competitiveness to industry and national levels.

Originality/value

The study aims to bridge the existing knowledge gap on the interplay of green innovation and competitiveness, claiming that the former significantly influences the latter, in an emerging market context, with incremental gains for all stakeholders, as posited by stakeholder theory.

Propósito

El propósito de esta investigación es explorar la innovación verde y su rol en la generación de competitividad en las empresas manufactureras ecuatorianas, centrándose en las PYMES, que representan más del 90 por ciento de las unidades productivas y del ingreso nacional agregado. El sector manufacturero en Ecuador reporta un crecimiento variable desde el inicio de la pandemia de COVID, lo cual atrae la atención de profesionales, reguladores y académicos por igual, debido a su huella distintiva en la sociedad, la rentabilidad y el planeta, particularmente en el contexto de las economías en desarrollo.

Diseño/metodología/enfoque

Se desarrolla y estima un modelo con dos constructos de segundo orden, en una muestra de 325 gerentes de empresas manufactureras del Ecuador, utilizando métodos cuantitativos y transversales.

Resultados

Tras obtener métricas ajustadas y validadas, se presenta un modelo de ecuaciones estructurales, donde se confirma la hipótesis principal, sustentando el impacto positivo de la innovación verde en la competitividad.

Implicaciones prácticas y sociales

Aportamos evidencia empírica sobre cómo las empresas manufactureras que favorecen iniciativas ecológicamente innovadoras en su planificación a largo plazo, pueden generar y sostener competitividad. Los reguladores podrían eventualmente diseñar incentivos para que las empresas incorporen prácticas sustentables, acumulando beneficios en la cadena de suministro, e incrementando así la competitividad a nivel de la industria y de la economía en su conjunto.

Originalidad/valor

Nuestro estudio aspira contribuir a cerrar la brecha en la literatura en la convergencia entre la innovación verde y la competitividad, argumentando que la primera influye significativamente en la segunda, en un contexto de mercado emergente, con beneficios incrementales para todas las partes interesadas, como lo postula la teoría de stakeholders.

Objetivo

O objetivo desta pesquisa é explorar a inovação verde e seu papel na promoção da competitividade nas empresas manufatureiras equatorianas, com foco nas PMEs, que representam mais de 90% das unidades produtivas e da renda nacional. O sector manufatureiro no Equador regista um crescimento variável desde o início da pandemia da COVID, atraindo mais atenção tanto de profissionais, reguladores como académicos, devido à sua pegada distinta nas pessoas, nos lucros e no planeta, particularmente no contexto das economias em desenvolvimento.

Desenho/metodologia/abordagem

Um modelo com dois construtos de segunda ordem é desenvolvido e testado em uma amostra de 325 gestores de empresas industriais no Equador, utilizando métodos quantitativos e transversais.

Resultados

Após a obtenção de métricas ajustadas e validadas, é apresentado um modelo de equações estruturais, onde é confirmada a hipótese principal, apoiando o impacto positivo da inovação verde na competitividade.

Implicações práticas e sociais

A nossa investigação fornece evidências sobre como as empresas industriais que favorecem iniciativas ecologicamente inovadoras no seu planeamento a longo prazo, podem aumentar e sustentar a competitividade. Os decisores políticos poderiam então oferecer incentivos às empresas para incorporar práticas sustentáveis, com potenciais efeitos em cascata ao longo da cadeia de abastecimento, agregando competitividade aos níveis industrial e nacional.

Originalidade/valor

O nosso estudo visa colmatar a lacuna de conhecimento existente sobre a interação entre inovação verde e competitividade, alegando que a primeira influencia significativamente a última, num contexto de mercado emergente, com ganhos incrementais para todas as partes interessadas, conforme postulado pela teoria dos stakeholders.

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Article
Publication date: 7 January 2019

Andrés Muñoz-Villamizar, Javier Santos, Julio J. Garcia-Sabater, Alvaro Lleo and Paloma Grau

The purpose of this paper is to introduce a new methodology called overall greenness performance for value stream mapping (OGP-VSM). Using value-added concepts, this approach has…

1706

Abstract

Purpose

The purpose of this paper is to introduce a new methodology called overall greenness performance for value stream mapping (OGP-VSM). Using value-added concepts, this approach has the potential to integrate, measure, control and improve productive and environmental performance in accordance with a company’s context.

Design/methodology/approach

The OGP-VSM approach was developed by reviewing and integrating the environmental aspects of existing lean thinking tools and approaches.

Findings

This research revealed the lack of practical integration between productive and environmental performance. Using OGP-VSM, managers can see that environmental practices have a direct impact on productivity. OGP-VSM allows a balance to be found between lean and green practices in order to achieve the simultaneous improvement of productivity and environmental performance.

Practical implications

The proposed approach is applied to a case study in an automotive company in Spain and lays the groundwork for moving toward functional environmental sustainability in manufacturers.

Originality/value

Companies are increasingly implementing environmentally focused practices. Pursuing environmentally friendly (green) performance poses several challenges, but it also affords opportunities to create new methodologies for generating a competitive advantage for manufacturing companies. There are a limited number of approaches to drawing together the elements and attributes that are essential for a holistic, practical and long-lasting improvement of environmental performance in the manufacturing sector.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 3
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 26 April 2019

Jeniffer de Nadae, Marly M. Carvalho and Darli Rodrigues Vieira

The purpose of this paper is to analyze the impact of the integration of management systems that include economic, social and environmental standards on economic performance.

956

Abstract

Purpose

The purpose of this paper is to analyze the impact of the integration of management systems that include economic, social and environmental standards on economic performance.

Design/methodology/approach

The methodology consists of analyzing reports of certified companies and secondary data on economic performance indicators. Two sample groups of companies were compared against each other. The core group is composed of companies that have integration of certification on each triple bottom line (TBL) dimensions, economic, environmental and social (ISO 9001 and ISO 14001 and OHSAS 18001). The control group is composed of companies of the same size and sector (mirror sample) but without standards related to social and environmental dimensions. The comparative analysis of both core and control groups was performed based on non-parametric methods, such as the mood median test and structural equation modeling.

Findings

Several economic performance indicators of both groups were statistically analyzed and compared. The results show that companies with integrated management systems (IMS) (core group) on a TBL perspective showed better economic performance compared to other companies of the control group. Moreover, this study shows that the industry sector influences this relation, particularly in the energy, chemical and petrochemicals, services and transportation sectors.

Practical implications

For executives and managers, the results suggest that the amount invested in IMS in a TBL perspective increases the economic performance of companies, resulting in profitability, increased equity and sales growth. It reinforces the win–win perspective on sustainability in companies instead of the mindset on negative trade-offs on economics.

Originality/value

This research sheds light on controversies, discussed in the literature, concerning the positive vs negative effects on the economic performance of IMS, with social and environmental standards. The results show that economic performance is improved in companies of the core group.

Details

Journal of Manufacturing Technology Management, vol. 30 no. 5
Type: Research Article
ISSN: 1741-038X

Keywords

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Article
Publication date: 3 June 2019

Andrés Muñoz-Villamizar, Javier Santos, Paloma Grau and Elisabeth Viles

The purpose of this paper is to analyze gaps and trends, as well suggest approaches and methodologies that should be addressed by future studies for implementing the lean and…

1134

Abstract

Purpose

The purpose of this paper is to analyze gaps and trends, as well suggest approaches and methodologies that should be addressed by future studies for implementing the lean and green management in the agri-food sector.

Design/methodology/approach

Based on a sample with 117 papers, this paper presents a systematic review on the integration of lean and green in the agri-food sector.

Findings

Key findings indicate that research on lean and green topics has increased in recent years, an important gap in the integration of lean and green in the agri-food sector has been identified. Two paths that remain open for further research are detected: the lack of theoretical, prescriptive and quantitative research and the possibility of integrating the two most used tools of lean (i.e. value stream mapping) and green (i.e. life-cycle assessment).

Practical implications

This study does not only advance the theoretical knowledge of the lean and green field, but it is also beneficial for agri-food companies who aim to effectively deploy lean and green in their processes in order to improve both operational and environmental performances.

Social implications

No other industry matches in such a complete way the agri-food industry’s challenge of sustainability that is due to the amount of resources it consumes and its interrelatedness with the well-being of humanity.

Originality/value

There are separate streams of established research on lean and green management in the agri-food sector, yet very few authors have addressed the intersection of these strategic initiatives.

Details

British Food Journal, vol. 121 no. 5
Type: Research Article
ISSN: 0007-070X

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