Rashia Begum S., Vasumathi M., Vigneshwaran Karupaiah and Venkateshwaran Narayanan
Additive manufacturing of polymer composites is a transformative technology that leverages the benefits of both composite material and 3D printing to produce highly customizable…
Abstract
Purpose
Additive manufacturing of polymer composites is a transformative technology that leverages the benefits of both composite material and 3D printing to produce highly customizable, lightweight and efficient composites for a wide range of applications.
Design/methodology/approach
In this research work, glass fiber-reinforced polylactic acid (PLA) filament is used to print the specimen via fusion deposition modeling process. The process parameters such as infill densities (40%, 50% and 60%) and raster angle/orientations (0°, 45° and 90°) are varied, and the specimens for tensile, flexural, impact, hardness and wear testing are prepared as per their respective ASTM standards.
Findings
The results revealed that with an increase in infill density, the mechanical properties of glass fiber-PLA specimens increase progressively. Optimal tensile properties and flexural properties are obtained at 0° and 90° raster angle orientations and 60% infill density. Minimum wear rate is achieved at 0° raster angle orientation and it increases at 45° and 90° raster angle orientations.
Originality/value
Using SEM, the microscopic analysis of the fractured specimen was analyzed to study the interface between the fibers and matrix and it indicates the presence of good adhesion between the layers at 60% infill density and 0° print orientation.
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Lee Parker and Venkateshwaran Narayanan
In the Covid-19 pandemic era, corporate responsibility and accountability for maintaining employee health and safety, particularly from this pernicious virus, have become a matter…
Abstract
Purpose
In the Covid-19 pandemic era, corporate responsibility and accountability for maintaining employee health and safety, particularly from this pernicious virus, have become a matter of major social and economic importance. From an accountability through action perspective, this study aims to set out to evaluate the potential occupational health and safety accountability consequences of the Covid-19 pandemic.
Design/methodology/approach
This paper is based upon purposive sampling of several sets of publicly available data including published research literature addressing corporate social responsibility and accountability, and the literature more specifically addressing occupational health and safety (OHS) and its reporting. Also included are recent Web-based reports and articles concerning Covid-19-related OHS government and industry sponsored guidelines for employers and their workplaces across the UK and Australia.
Findings
The findings of this research highlight that firstly, the extant literature on OHS has been predominantly functionalist in its approach and that accountability through action provides an opportunity to make employers more visibly accountable for their response to Covid-19. Secondly, the paper highlights that despite recent progress on OHS issues significant concerns remained in the pre-Covid-19 era and that emerging regulations and legal obligations on employees have the potential to make OHS issues a prominent part of corporate social responsibility research.
Originality/value
Disease and mental health statistics reveal the potential significance of their expansion in the Covid-19 environment, and regulatory and legal liability concerns emerge as potential drivers of renewed corporate as well as researcher attention to OHS issues. Implications for the emergence of a broader range of accountability forms and visibilities are also canvassed.
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Venkateshwaran Narayanan and Gordon Boyce
The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to…
Abstract
Purpose
The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change in this sphere.
Design/methodology/approach
Through an in-depth case study of an Australian multinational corporation in the property sector, this paper explores the possibilities for MCS to influence organisational change towards a multi-bottom-line, balanced approach to social and environmental challenges facing corporations. MCS are conceptualised using Simons’ (1995) Levers of Control framework. On the question of sustainability, the approach adopted in this paper contrasts with much of the prior literature that largely takes a predominantly pragmatist approach and equates sustainability performance with financial performance. The prior literature generally reports a positive role for MCS in organisational change efforts. By contrast, drawing on the typology developed by Hopwood et al. (2005), this paper views sustainability as requiring a balancing of economic, social and environmental concerns.
Findings
The findings indicate that although MCS are not irrelevant, they do not play a transformative role in enabling deep-seated organisational change towards sustainability. The critical literature on the nature of MCS is drawn upon to explore the reasons for the observed non-role.
Originality/value
The analysis sheds light on factors that may influence the effectiveness of conventional notions of MCS in organisational change. The findings contribute to the debate regarding the suitability of continued efforts at using conventional notions of management accounting and MCS in enabling organisational change towards greater social and environmental sustainability. The paper also highlights the value of a critical examination of the usefulness of management accounting and control practices in the context of organisational change towards sustainability.
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Kevin M. Baird and Venkateshwaran Narayanan
The purpose of this paper is to evaluate the effectiveness of a change in teaching structure in improving the performance of students in an introductory management accounting…
Abstract
Purpose
The purpose of this paper is to evaluate the effectiveness of a change in teaching structure in improving the performance of students in an introductory management accounting subject at an Australian institution. The change in structure involved a shift in the balance between lecture and tutorial face‐to‐face contact hours with increased emphasis being placed on tutorials in an attempt to enhance the benefits of cooperative learning.
Design/methodology/approach
The paper evaluates the success of the new approach by comparing the performance of students across the two teaching structures. Specifically, the paper compares the performance of students on exam questions covering five key management accounting topics.
Findings
The results revealed that the new teaching structure (a two‐hour workshop‐based tutorial and a one‐hour lecture each week) improved student examination results significantly in comparison to the previous “traditional” approach.
Practical implications
This paper demonstrates the benefits of teaching and learning conducted in a small class size setting with the use of cooperative learning. Such an approach could be adopted more widely in the teaching and learning of accounting to enhance the generic and analytic skills of students.
Originality/value
This paper provides empirical evidence to support largely normative claims that cooperative learning when combined with greater focus on small class teaching can improve student performance.