Measuring Business Excellence最新文献

Purpose

This paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, social and governance (ESG) performance reporting in a pre- and during Covid-19 crisis in European Union (EU) listed entities.

Design/methodology/approach

To achieve the goal, an empirical analysis was conducted with 1,221 listed companies in EU as support for the economics years 2017–2021. Statistical technique used to analyse the relationship between the variables under study was regression analysis with panel data.

Findings

Results show that CSR committee presence, stakeholder engagement and gender equality are positively associated with ESG performance reporting, but the Covid-19 crisis and the book value per share do not influence the dependent variable. The model variables determine 99% of the ESG performance reporting.

Practical implications

The results are useful for managers, governments and organizations in developing sustainability reporting standards. As companies navigate the complex landscape of sustainability challenges, integrating sustainable development goals into their strategies and ESG reports provides a roadmap for creating positive, lasting impacts on a global scale.

Originality/value

This research covers listed firms from throughout the EU and the pre- and during-Covid era.

Purpose

The purpose of the present paper is to analyse the impact of entrepreneurial orientation (EO) and customer orientation (Co.) on innovation in the restaurant industry, as well as how innovation also positively influences financial and market performance. Likewise, it is analysed whether human capital (HC) and competitive strategy (CS) have a moderating effect between innovation and performance.

Design/methodology/approach

To reach the stated goals, a survey was applied to 129 entrepreneurs in the restaurant industry in Baja California, Mexico and using partial least squares structural equation modelling, the research hypotheses were verified.

Findings

Results indicate that EO and Co positively influence innovation, which also furthers better financial and market firm performance; however, no moderating effect was found for HC nor CS.

Practical implications

The findings allow contributing from a practical-entrepreneurial standpoint, as it raises awareness about the importance of developing strategies that allow efficiently gaining knowledge to encourage a culture in the restaurant industry focused on EO and Co, which, for their part, will boost the design and implementation of innovations.

Social implications

The paper contributes to understanding the behaviour of HC and CS, which may have an influence or not, depending on the role they have within a system.

Originality/value

This paper contributes to raising awareness of the importance of developing strategies that allow efficient knowledge to foster a culture in the restaurant industry focused on entrepreneurship and clientele.

Purpose

Megaprojects stimulate and challenge public opinion across countries, generating extensive reactions from citizens. Given their ability to attract public attention, they may also influence public participation in collective choices and political decision-making. These issues are relevant for evaluating projects, but are unfortunately rarely discussed in the managerial literature. This study aims to open up a debate on social issues and how they could be taken into account within management studies.

Design/methodology/approach

This study carried out a systematic review of the literature on the social impact of megaprojects to identify different research areas related to the evaluation of megaprojects from a social perspective.

Findings

This study identified three different research areas related to the evaluation of megaprojects from a social perspective: the role of power and social issues; infrastructure and social space; and stakeholder engagement and endorsement.

Originality/value

This paper underlines the need to go beyond current understanding of the social impacts of megaprojects and calls for a more interdisciplinary research agenda.

Purpose

This study aims to explore the effects of intellectual capital (IC) on the occurrence of a modified audit opinion decision. The authors expect that high IC intensive firms are positively associated with the occurrence of a modified audit opinion since they are associated with an increased business risk and are more likely to exhibit issues concerning their financial health and stability.

Design/methodology/approach

Using a data sample of 423 listed firms from Greece, Italy, Spain and Portugal over a 10-year period, the authors estimated a logistic regression model to examine the effects of IC on the probability that a modified audit opinion is issued. The authors used organizational capital as a measure of a firm’s intensity on IC.

Findings

Empirical findings indicate a significant and positive relationship between the IC and the likelihood of a firm receiving a modified audit opinion decision.

Originality/value

This study expands prior literature by exploring the predictive ability of IC on the likelihood of a firm receiving a modified audit opinion decision.

Purpose

This study aims to present a methodology and a system to support the technical and managerial issues involved in anomaly detection within the reverse logistics process of an e-commerce company.

Design/methodology/approach

A case study approach is used to document the company’s experience, with interviews of key stakeholders and integration of obtained evidence with secondary data.

Findings

The paper presents an algorithm and a system to support a more efficient and smart management of reverse logistics based on a set of anticipatory actions, and continuous and automatic monitoring of returned goods. Improvements are described in terms of a number of key performance indicators.

Research limitations/implications

The analysis and the developed system need further applications and validations in other organizational contexts. However, the research presents a roadmap and a research agenda for the reverse logistics transformation in Industry 4.0, by also providing new insights to design a multidimensional performance dashboard for reverse logistics.

Practical implications

The paper describes a replicable experience and provides checklists for implementing similar initiatives in the domain of reverse logistics, in the aim to increase the company’s performance along four key complementary dimensions, i.e. time savings, accuracy, completeness of data analysis and interpretation and cost efficiency.

Originality/value

The main novelty of the study stays in carrying out a classification of anomalies by type and product category, with related causes, and in proposing operational recommendations, including process monitoring and control indicators that can be included to design a reverse logistics performance dashboard.

Purpose

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods have become valuable, if not necessary. However, agile development contradicts public administration practices of risk aversion and long-term planning. The purpose of this study is to discuss practical avenues for navigating these two contradictions by adapting agile development to the needs of public sector organisations.

Design/methodology/approach

The authors review the collaborative elaboration of Dresden’s smart city strategy as a critical case study. Dresden’s smart city strategy was developed using agile development and quadruple-helix innovation. The year-long co-creation process involved stakeholders from various groups to conceive an integrated and sustainable vision for digitalisation-based urban development.

Findings

Despite the apparent contradictions, this study finds that key aspects of agile development are feasible for public sector innovation. Firstly, risks can be strategically managed and distributed among administration and non-administration stakeholders. Secondly, while delivering value through short iterative loops, adherence to formal processes remains possible. Informal feedback cycles can be harmoniously combined with official statements, allowing iterative progress.

Research limitations/implications

The empirical material is based on a single case study and thus risks overemphasising the general applicability of the proposed methods.

Practical implications

This paper outlines practical steps to greater agility for public administration engaged in digitalising cities. The paper conceptualises a forward and lateral momentum for the agile development of a smart city strategy that aims to reconcile formal policymaking processes with short-term loops and risk aversion with experimental value creation. This approach balanced risks, created value and enhanced the strategy‘s alignment with strategic frameworks, ultimately promoting innovation in the public sector.

Originality/value

This paper proposes a novel, empirically grounded conceptualisation of implementing agile methods that explicitly recognises the peculiarities of public administrations. It conceptualises the orchestrated and pragmatic use of specific agile development methods to advance the digitalisation of cities.

Purpose

E-commerce companies use different types of dark patterns to manipulate choices and earn higher revenues. This study aims to evaluate and prioritize dark patterns used by e-commerce companies to determine which dark patterns are the most profitable and risky.

Design/methodology/approach

The analytic hierarchy process (AHP) prioritizes the observed categories of dark patterns based on the literature. Several corporate and academic specialists were consulted to create a comparison matrix to assess the elements of the detected dark pattern types.

Findings

Economic indicators are the most significant aspect of every business. Consequently, many companies use manipulative methods such as dark patterns to boost their revenue. The study revealed that the revenue generated by the types of dark patterns varies greatly. It was found that exigency, social proof, forced action and sneaking generate the highest revenues, whereas obstruction and misdirection create only marginal revenues for an e-commerce company.

Research limitations/implications

The limitation of the AHP study is that the rating scale used in the analysis is conceptual. Consequentially, pairwise comparisons may induce bias in the results.

Practical implications

This paper suggests methodical and operational techniques to choose the priority of dark patterns to drive profits with minimum tradeoffs. The dark pattern ranking technique might be carried out by companies once a year to understand the implications of any new dark patterns used.

Originality/value

The advantages of understanding the trade-offs of implementing dark patterns are massive. E-commerce companies can optimize their spent time and resources by implementing the most beneficial dark patterns and avoiding the ones that drive marginal profits and annoy consumers.

Purpose

The purpose of this study is to discuss how organizations can drive organizational performance through human capital (HC) investment through systematic thinking.

Design/methodology/approach

This study analyzes three companies from various industries, adopts systems thinking and uses three leading indicators from the balanced scorecard framework to explore the effects of strategic orientations for HC on innovation ecosystems and organizational performance.

Findings

In terms of academic contributions, this study broadly verifies the innovation ecosystem model for organizations and reveals that customer-oriented, internal process-oriented and innovation learning-oriented HC strategies reinforce the pathways in organizational innovation ecosystems, thereby enriching the literature on innovation ecosystems.

Practical implications

In terms of practical contributions, this study provides a novel HC-based perspective on developmental dynamics and details the relationships among each aspect of the innovation ecosystem and HC strategies.

Originality/value

The proposed architecture and strategic frameworks provide a reference for corporations to implement strategic orientations of HC, drive operations in organizational innovation ecosystems and improve organizational performance.

Purpose

This study aims to examine the effect of ownership structure on financial performance of commercial banks in Kenya.

Design/methodology/approach

The data were collected from audited financial statements of 39 commercial banks in Kenya for the period 2009–2020.

Findings

Regression results found evidence of ownership structure explaining commercial banks’ financial performance. The results found a negative association between state ownership and net interest margin, a negative association between management ownership and net interest margin and a negative association between institutional ownership and return on assets.

Practical implications

Based on the findings, commercial bank management should therefore devise ownership structure policies that are geared toward boosting their financial performance both in the short run and the long run. Second, this study recommends a minority shareholding of the state in commercial banks to deter political interference, protect investors’ wealth from erosion and allow the majority shareholders to adopt a strong corporate governance mechanism for higher financial performance. Banks with a high percentage of state ownership should consider partial privatization to improve corporate governance practices. Third, banks should adopt a managerial ownership policy limiting the proportion of equity stock held by executives to limit their powers in strategic decision-making. Fourth, this study proposes a percentage limit on the equity stock of an institutional investor to eliminate bureaucracy in strategic decision-making and protect investors’ wealth.

Originality/value

The study finding is meant to inform regulation and operation policies in the banking sector and contribute to the literature on ownership structure, especially in the banking sector.

Purpose

This study aims to explore corporate social responsibility (CSR) implementation in small and medium-sized enterprises (SMEs) and examines the role of management accounting practices (MAPs) in the relationship between CSR and performance in SMEs.

Design/methodology/approach

A questionnaire survey was conducted among 1,000 SMEs in the southern region of Malaysia, and 203 valid replies were received.

Findings

The results indicate that most SMEs are informed about their social responsibilities across several CSR dimensions. There is evidence that supports the significant direct relationship between CSR and firm performance, and MAPs significantly and indirectly contribute to the effect of CSR on firm performance.

Originality/value

The findings contribute to an understanding of how the integration of CSR and MAPs can amplify the effect of CSR implementation on performance in SMEs. The finding may be useful for the relevant policymakers to increase socially responsible activities among SMEs to spur further growth for SMEs and society. SMEs may acknowledge MAPs as a significant intermediary in making CSR activities financially and operationally feasible.