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Article
Publication date: 30 September 2022

Mia Mahmudur Rahim, Sanjaya Chinthana Kuruppu and Md Tarikul Islam

This paper aims to examine the role of social auditing in legitimising the relationship between the buyer and supplier firms rather than strengthening corporate accountability in…

Abstract

Purpose

This paper aims to examine the role of social auditing in legitimising the relationship between the buyer and supplier firms rather than strengthening corporate accountability in the global supply chain.

Design/methodology/approach

Applying case study methodology and drawing on Suchman’s theory on societal legitimacy, it is argued that social audits are artefacts of legitimacy, and global firms dominate the buyer–supplier relationship across the supply chain. The analysis is based on data collected from different secondary sources, including Walmart’s corporate sustainability reports.

Findings

Using Walmart’s relationship with Tazreen Fashions Limited around the Tazreen factory fire incident as a case study, it explains that the practices which attempt to symbolically demonstrate accountability from social audits need to shift to a more continuous and sincere demonstration of accountability through the social audit process. For this to occur, the cognitive and pragmatic approaches that international buyers have previously used in auditing their supply firms’ social responsibility are no longer sufficient to achieve societal legitimacy. Instead, a moral turn needs to underpin the intentions and actions of these buyers to maintain legitimacy and demonstrate accountability across the supply industry in developing economies.

Originality/value

The findings of the study answer the questions raised in the extant literature about the expectation from social auditing and whether social auditing serves to ensure corporate accountability. The paper contributes to the policymaking discussion of how social auditing can be configured to include a legal provision to ensure that social auditing is not a parroting tool for corporations.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 November 2021

Mohammad Tarikul Islam, Doren Chadee and Michael Jay Polonsky

This study aims to integrate social capital theory and the knowledge-based view of firms to develop and test a theoretical framework of the mechanisms that explain the influence…

Abstract

Purpose

This study aims to integrate social capital theory and the knowledge-based view of firms to develop and test a theoretical framework of the mechanisms that explain the influence of relational governance (RG) on lead-time performance (LTP) of developing-country suppliers in global value chains (GVCs). The authors distinguish between the relational and structural dimensions of RG to explain how they interact to create knowledge and leaning opportunities that transform into performance outcomes.

Design/methodology/approach

Hypotheses were tested using data collected from a sample of 321 Bangladeshi suppliers embedded in apparel GVCs by using structural equation modeling.

Findings

RG creates knowledge and learning opportunities that transform into LTP. Relationship quality (RQ) is found to contribute positively to knowledge learned (KL) contingent on relationship structure. KL is found to fully mediate the influence of buyer-supplier RQ on LTP of suppliers.

Research limitations/implications

The dyadic nature of buyer-supplier interactions calls for multisource approaches in measuring buyer-supplier RQ. The authors also recommend future research to test the model in other industries for greater generalizability.

Practical implications

Developing-country suppliers in low-technology labor-intensive GVCs can improve their LTP by strengthening their capabilities for internalizing external knowledge and developing and maintaining high quality relationships with wide networks of buyers.

Originality/value

The conceptualization of RG that explicitly distinguishes between the relational and structural dimensions is novel and should inspire future theoretical and empirical research on GVC governance and performance.

Details

Supply Chain Management: An International Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 6 April 2023

Md Tarikul Islam, Mia Mahmudur Rahim and Sanjaya Chinthana Kuruppu

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution”…

Abstract

Purpose

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution” introduced to reduce public urination in Dhaka city. It shows how New Public Governance (NPG), Islamic and dialogic approaches can improve decision-making and solutions.

Design/methodology/approach

Drawing on the concepts of public accountability, NPM, NPG and dialogic accountability, this study highlights how narrow conceptions of accountability and poor stakeholder engagement impacted the effectiveness of the “smart solution” based on data collected through observation and unstructured in-depth interviews.

Findings

Evidence suggests that narrow conceptions of accountability driven by monologic NPM perspectives led to poor stakeholder engagement, which impacted the effectiveness of the “smart solution”. The solution that consists of changing anti-urination signage from Bengali to Arabic script has not solved Dhaka's public urination problem. In many instances, the solution has disenchanted certain stakeholders who view it as an offence against Islam and a confusing de-privileging of the Bengali language which has significant national and cultural value in Bangladesh.

Originality/value

The findings of the study contribute to policymaking discussions on how to effectively engage with stakeholders and extend the literature on accountability within the context of conflicting public versus private demands related to a public nuisance. The study outlines important issues related to stakeholder engagement and introduces a framework that conceptualises how to increase the effectiveness of public policy decisions using NPG, Islamic and dialogic accountability approaches, especially on matters that require significant public/external stakeholder support. It also provides a conceptual integration of these various approaches, including nuanced insights into accountability challenges within “non-Western” contexts.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 15 December 2020

Tarikul Islam and Armina Akter

Fractional order nonlinear evolution equations (FNLEEs) pertaining to conformable fractional derivative are considered to be revealed for well-furnished analytic solutions due to…

Abstract

Purpose

Fractional order nonlinear evolution equations (FNLEEs) pertaining to conformable fractional derivative are considered to be revealed for well-furnished analytic solutions due to their importance in the nature of real world. In this article, the autors suggest a productive technique, called the rational fractional (DξαG/G)-expansion method, to unravel the nonlinear space-time fractional potential Kadomtsev–Petviashvili (PKP) equation, the nonlinear space-time fractional Sharma–Tasso–Olver (STO) equation and the nonlinear space-time fractional Kolmogorov–Petrovskii–Piskunov (KPP) equation. A fractional complex transformation technique is used to convert the considered equations into the fractional order ordinary differential equation. Then the method is employed to make available their solutions. The constructed solutions in terms of trigonometric function, hyperbolic function and rational function are claimed to be fresh and further general in closed form. These solutions might play important roles to depict the complex physical phenomena arise in physics, mathematical physics and engineering.

Design/methodology/approach

The rational fractional (DξαG/G)-expansion method shows high performance and might be used as a strong tool to unravel any other FNLEEs. This method is of the form U(ξ)=i=0nai(DξαG/G)i/i=0nbi(DξαG/G)i.

Findings

Achieved fresh and further abundant closed form traveling wave solutions to analyze the inner mechanisms of complex phenomenon in nature world which will bear a significant role in the of research and will be recorded in the literature.

Originality/value

The rational fractional (DξαG/G)-expansion method shows high performance and might be used as a strong tool to unravel any other FNLEEs. This method is newly established and productive.

Article
Publication date: 12 December 2018

Mohammad Tarikul Islam and Christina Stringer

Despite substantial economic upgrading, Bangladesh’s apparel industry remains confronted by claims of precarious working conditions. This paper aims to understand the challenges…

Abstract

Purpose

Despite substantial economic upgrading, Bangladesh’s apparel industry remains confronted by claims of precarious working conditions. This paper aims to understand the challenges of achieving social upgrading and whether benefits of economic upgrading can transfer to workers and their dependents through social upgrading.

Design/methodology/approach

Semi-structured interviews were undertaken with 90 participants from six apparel firms in Bangladesh. The interviews were conducted following the Rana Plaza disaster.

Findings

The results suggest that social upgrading has not occurred to the same extent as economic upgrading. Social upgrading has been compromised in part, by the tiered factory system operating and a lack of governance within the lower tier firms.

Research limitations/implications

Single country and one industry constitute the main limitations of this research. Future research could include multiple countries and industries to allow for greater generalization of findings.

Originality/value

The paper provides new insights on how social upgrading might be compromised within the global value chains context and its impact on developing country supplier firms, workers and their families.

Details

Society and Business Review, vol. 15 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 14 September 2010

P.M.Z. Hasan, Sheikh S. Islam, Tarikul Islam, Ameer Azam and Harsh

The purpose of this paper is to present the dependence of capacitive sensing of organic vapours by porous silicon (PS) on its molecular structure for the realization of a organic…

Abstract

Purpose

The purpose of this paper is to present the dependence of capacitive sensing of organic vapours by porous silicon (PS) on its molecular structure for the realization of a organic vapour sensor, compatible with existing silicon technology, with desired miniaturization and selectivity.

Design/methodology/approach

The method introduces large surface area of PS obtained by electrochemically etching of silicon wafer for characterization of organic vapours through capacitive sensing.

Findings

The method provides a comparative study of sensor response for organic vapour molecules of different structures and leads to an insight into the sensing mechanism.

Research limitations/implications

The surface of PS has been stabilized by thermal oxidation process.

Practical implications

The method is useful for the development of a simple, cost‐effective sensor for selective gas analysis.

Originality/value

The result is an outcome of regular experimental work carried out to observe the capacitive sensing behavior of PS for different organic vapours.

Details

Sensor Review, vol. 30 no. 4
Type: Research Article
ISSN: 0260-2288

Keywords

Abstract

Details

Annals in Social Responsibility, vol. 5 no. 1
Type: Research Article
ISSN: 2056-3515

Content available
Article
Publication date: 8 February 2022

Reza Monem

1072

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 24 May 2023

Tuna Uysaler, Pelin Altay and Gülay Özcan

In the denim industry, enzyme washing and its combination with stone washing are generally used to get the desired worn-out look. However, these conventional methods include high…

Abstract

Purpose

In the denim industry, enzyme washing and its combination with stone washing are generally used to get the desired worn-out look. However, these conventional methods include high water, energy and time consumption. Nowadays, laser fading, which is a computer-controlled, dry, ecological finishing method, is preferred in the denim fading process. The purpose of this study is to observe the effects of chemical pretreatment applications on laser-faded denim fabric in terms of color and mechanical properties. To eliminate the enzyme washing process in denim fading and to minimize the disadvantages of laser fading, such as decreased mechanical properties and increased fabric yellowness, various chemical pretreatment applications were applied to the denim fabric before laser fading, followed by simple rinsing instead of enzyme washing.

Design/methodology/approach

Two different indigo-dyed, organic cotton denim fabrics with different unit weights were exposed to pretreatment processes and then laser treatment, followed by simple rinsing. Polysilicic acid, boric acid, borax and bicarbonate were used for pretreatment processes, and laser treatment was carried out under optimized laser parameters (40 dpi resolution and 300 µs pixel time). Tensile strength was tested, and color values (CIE L*, a*, b*, ΔE*, C* and h), color yield (K/S), yellowness and whiteness indexes were measured to identify the color differences.

Findings

Before laser fading, 30 g/L and 40 g/L polysilicic acid pretreatments for sulfur-indigo-dyed fabric and a mixture of 10 g/L boric acid and 10 g/L borax pretreatments for the fabric only indigo-dyed were recommended for the laser fading with sufficient mechanical properties and good color values.

Originality/value

With the chemical pretreatments defined in this study, it was possible to reduce yellowness and maintain the mechanical properties after laser fading, thus minimizing the disadvantages of laser treatment and also eliminating enzyme washing.

Details

Research Journal of Textile and Apparel, vol. 28 no. 4
Type: Research Article
ISSN: 1560-6074

Keywords

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