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Understanding Trends in Green Accounting Studies: A Bibliometrics Analysis 了解绿色会计研究的趋势:文献计量学分析
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0008
Sully Kemala Octisari, Dwi Artati, Irman Firmansyah, Arya Samudra Mahardhika, Romandhon, Aris Susetyo, Arif Sapta Yuniarto, Roni Budianto
Abstract The concept of sustainable business, which emerges as one of the consequences of environmental degradation, is currently a significant focus for many entities. Having the ability to incorporate business costs with environmental sustainability within an accounting system becomes a distinct advantage for companies. The term for this concept is referred to as "green accounting". This article aims to explore and map research related to Green Accounting using bibliometric methods, covering the observation period from 1976 to 2023. Data were sourced from the Scopus database using keywords "green accounting" and "environment* accounting". The Scopus search yielded a total of 421 articles or documents discussing Green Accounting. The employed method was bibliometric analysis, utilizing R-Studio Biblioshiny and Vos Viewer software. The results of this mapping indicate a progressive increase in publication volume over time, particularly within the last two decades. The majority of publication sources stem from the Social and Environmental Accountability Journal and are predominantly authored by individuals from the United Kingdom and the United States. The primary trending topics in green accounting research revolve around the central theme of environmental accounting, which is presently undergoing evolution and generating several other new topics.
摘要 可持续经营的概念是环境退化的后果之一,目前已成为许多实体关注的焦点。在会计系统中将业务成本与环境可持续性结合起来的能力成为公司的一个明显优势。这一概念被称为 "绿色会计"。本文旨在使用文献计量学方法探索和绘制与绿色会计相关的研究地图,观察期为 1976 年至 2023 年。数据来源于 Scopus 数据库,关键词为 "绿色会计 "和 "环境*会计"。通过 Scopus 搜索,共获得 421 篇讨论绿色会计的文章或文献。采用的方法是利用 R-Studio Biblioshiny 和 Vos Viewer 软件进行文献计量分析。分析结果表明,随着时间的推移,特别是在过去二十年中,出版物数量逐渐增加。大多数出版物来源于《社会与环境责任期刊》,主要由来自英国和美国的个人撰写。绿色会计研究的主要趋势主题围绕环境会计这一中心主题展开,而环境会计目前正在经历演变,并产生了其他几个新的主题。
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引用次数: 0
Exploring Ethics in South African Municipal Procurement: Professionalism, Compliance, and Ethical Dimensions Interface 探讨南非市政采购中的道德问题:专业性、合规性和道德层面的接口
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0005
Ayanda Jam, Mohammed S. Bayat, T. Rulashe
Abstract The local government is close to the people who thus, heavily rely on it for basic needs, a legislative imperative enshrined in the supreme law of the Republic of South Africa, the Constitution of 1996. Its purpose is to supply goods and services and encourage the participation of citizens in the realisation of policy objectives. This paper is one-third of a three-series composition sought through a conceptual and theoretical perspective to interrogate the ethical dimensions in which the public service exists within the interface of professionalism and compliance with municipal procurement processes and procedures. While the local sphere of government is crucial in the democratization and intensification of mass participation, there has been a rise in incidents of corruption and fraud, fruitless and wasteful expenditure, and the misuse and misdirection of funds, which gradually erode public trust. This paper employed an interpretivism paradigm and a qualitative approach, and it relied on secondary data The paper found that the erosion of public trust leads to citizens violently protesting, demanding better service delivery and that service delivery is likely to decline when funds are misappropriated since municipalities rely on the procurement of goods and services to initiate public service delivery. Furthermore, the paper found while South Africa has sound, comprehensive and clear legislative policy frameworks that regulate public procurement; implementation remains a challenge.
摘要 地方政府贴近人民,因此人民的基本需求在很大程度上依赖于地方政府,这是南非共和 国最高法律《1996 年宪法》规定的立法要求。其目的是提供商品和服务,鼓励公民参与政策目标的实现。本文是三篇系列文章中的三分之一,旨在从概念和理论的角度探讨公共服务在专业性和遵守市政采购流程和程序的界面中存在的道德层面。虽然地方政府领域在民主化和加强群众参与方面至关重要,但腐败和欺诈、无用和浪费支出、滥用和错误使用资金的事件也在增加,这逐渐侵蚀了公众的信任。本文采用了解释学范式和定性方法,并以二手数据为基础。本文发现,公众信任的削弱导致公民暴力抗议,要求提供更好的服务,而由于市政当局依靠采购商品和服务来启动公共服务,因此当资金被挪用时,服务提供很可能会下降。此外,该文件还发现,虽然南非拥有规范公共采购的健全、全面和明确的立法政策框架,但实施仍然是一项挑战。
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引用次数: 0
How Does Digital Transformation Affect Green Supply Chain Efficiency? 数字化转型如何影响绿色供应链效率?
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0010
Samira Gholami
Abstract Digital transformation is one of the prominent phenomena of the century, and it has many effects on the economy, society, and environment. Digital transformation means using new technologies that lead to increased efficiency, creativity and innovation and can solve environmental challenges, such as reducing air, water and soil pollution, saving natural resources, protecting biodiversity and solving greenhouse effect reduction. Slow Green performance is an index that measures the degree of adherence of businesses to environmental activities and preserves resources for future generations. Organizations and companies are trying to move their production activities towards green production. Advertising activities are also organized through green marketing and combined green marketing. Given the importance of green performance, this article explains what aspects of the green supply chain are affected by digital transformation. This article is based on articles collected from the reliable hub research site and interviews with several experts in digital and green management. The present article, which is qualitative, cites numerous articles and the qualitative analysis method with MAXQDA software and explains how digital transformation makes the green supply chain more efficient. The results showed that digital transformation has the greatest impact on green production, followed by green materials and green consumption.
摘要 数字化转型是本世纪的突出现象之一,对经济、社会和环境产生了诸多影响。数字化转型意味着使用新技术,从而提高效率、创造力和创新力,并能解决环境挑战,如减少空气、水和土壤污染,节约自然资源,保护生物多样性和解决温室效应减排问题。慢速绿色绩效是衡量企业遵守环保活动和为子孙后代保护资源程度的一项指数。各组织和公司正在努力将其生产活动转向绿色生产。广告活动也通过绿色营销和联合绿色营销来组织。鉴于绿色绩效的重要性,本文阐述了数字化转型对绿色供应链的哪些方面产生了影响。本文基于从可靠的集线器研究网站收集的文章,以及对数字和绿色管理领域多位专家的访谈。本文采用定性分析的方法,引用了大量文章,并使用 MAXQDA 软件进行定性分析,解释了数字化转型如何使绿色供应链更加高效。结果显示,数字化转型对绿色生产的影响最大,其次是绿色材料和绿色消费。
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引用次数: 0
Forms, Practices and Ramifications of Abusive Supervision in Universities: A Social Justice Scrutiny 大学中滥用监督的形式、做法和影响:社会正义审视
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0007
S. Khumalo
Abstract Universities have experienced a phenomenal increase in the incidences of abusive supervision. The practices of abuse in leadership are manifested in different forms and shapes. These unjust and unfair practices are perpetuated in different divisions and sections of the university leadership and are counterproductive. The overarching purpose of this study is to scrutinize the different kinds of abusive supervision practices and their ramifications. This examination takes the form of the extensive and intensive analysis and synthesis of extant and apposite authoritative literature. In addition, to strengthen the scientific rigor and soundness of this examination, I deploy the three-dimensional social justice theory of Nancy Fraser as a framework. This study is significant in that it provides epistemological insights into abusive supervision in universities. The findings confirm scholarly evidence of the prevalence of acts of abuse in various forms such as sexual harassment, exclusionary decision-making practices, designed and strategic isolation of dissenting voices, and selective promotional practices.
摘要 大学中滥用监督权的情况急剧增加。领导滥用职权的做法表现为不同的形式和形态。这些不公正、不公平的做法在大学领导层的不同部门和科室长期存在,并适得其反。本研究的首要目的是仔细研究各种滥用监督的做法及其后果。这种研究的形式是对现存的相关权威文献进行广泛而深入的分析和综合。此外,为了加强本研究的科学性和严谨性,我采用了南希-弗雷泽(Nancy Fraser)的三维社会公正理论作为研究框架。本研究的重要意义在于,它从认识论的角度揭示了大学中的滥用监督问题。研究结果证实了学术界的证据,即各种形式的滥用行为普遍存在,如性骚扰、排他性决策做法、有目的有策略地孤立不同声音以及选择性晋升做法。
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引用次数: 0
Analyzing The Impact of Ai-Generated Email Marketing Content on Email Deliverability in Spam Folder Placement 分析 Ai-Generated 电子邮件营销内容对垃圾邮件文件夹中电子邮件可送达性的影响
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0006
Nasser Bouchareb, Ismail Morad
Abstract This study investigated the impact of AI-generated email content on email marketing deliverability, specifically its placement in spam folders. A controlled experiment was conducted with 450 participants who received AI-generated emails sent from different domains using plain text content and clear subject lines. The emails were analyzed for placement in inboxes or spam folders based on participant responses. The results revealed no significant impact of AI-generated content on email deliverability, regardless of the sender's domain or the recipient's email provider. All emails consistently reached primary inboxes, suggesting that the applied precautions (plain text, clear subject lines, and avoidance of suspicious elements) mitigated any potential spam triggers. This study shows AI-generated email content can be deliverable and personalized, challenging concerns about spam placement. Marketers can use AI to craft engaging emails that land in inboxes, not spam folders. This finding also aligns with SEO trends, where AI content isn't automatically penalized.
摘要 本研究调查了人工智能生成的电子邮件内容对电子邮件营销可送达性的影响,特别是其在垃圾邮件文件夹中的位置。研究人员对 450 名参与者进行了对照实验,这些参与者收到了由人工智能生成的、从不同域名发送的、使用纯文本内容和清晰主题行的电子邮件。根据参与者的回复,对这些邮件在收件箱或垃圾邮件文件夹中的位置进行了分析。结果显示,无论发件人的域名或收件人的电子邮件提供商如何,人工智能生成的内容对电子邮件的可送达性都没有明显影响。所有电子邮件都能稳定地送达主要收件箱,这表明所采取的预防措施(纯文本、清晰的主题行和避免可疑元素)减轻了任何潜在的垃圾邮件触发因素。这项研究表明,人工智能生成的电子邮件内容既可以投递,又可以实现个性化,从而消除了人们对垃圾邮件投放的担忧。营销人员可以利用人工智能制作吸引人的电子邮件,使其进入收件箱,而不是垃圾邮件文件夹。这一发现也符合搜索引擎优化的趋势,即人工智能内容不会自动受到惩罚。
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引用次数: 0
Diversity Innovations to Get More African-Americans Interested and Exposed to Fisheries Biology and Fisheries Management Careers 多样化创新,让更多非裔美国人对渔业生物学和渔业管理职业产生兴趣并接触这些职业
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0009
D. Burrell
Abstract It is no secret that African-American men in the United States face an array of challenges in the workplace, especially in fisheries. According to recent reports, African-Americans are significantly underrepresented in fisheries. This lack of representation is concerning, particularly when considering the potential benefits that African-American men could bring to fisheries. Promoting diversity and inclusion in the sciences is important for a number of reasons. In order to address this issue, it is essential to develop more applied learning, internships, and experiential learning approaches for African-American men in fisheries careers. This paper will outline the potential value of such approaches for African-American men in fisheries careers.
摘要 在美国,非裔美国男子在工作场所,尤其是在渔业领域面临着一系列挑战,这已不是什么秘密。根据最近的报告,非裔美国人在渔业中的代表性严重不足。这种代表性不足的情况令人担忧,尤其是考虑到非裔美国男子可能为渔业带来的潜在利益。出于多种原因,促进科学领域的多样性和包容性非常重要。为了解决这一问题,必须为从事渔业工作的非裔美国人开发更多的应用学习、实习和体验式学习方法。本文将概述这些方法对从事渔业的非裔美国男性的潜在价值。
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引用次数: 0
Impact of Economic Factors on the Process of Population Transition from Labour Activity to Pension in the Republic of Moldova 经济因素对摩尔多瓦共和国人口从劳动活动向养老金过渡进程的影响
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0004
Galina Savelieva, S. Zaharov
Abstract The purpose of research is to analyse the impact of population ageing process on labour force market, as well as economic factors on the transition from labour activity to pension in the Republic of Moldova. The change in the structure of labour force to wards elder ages, as well as interruption of active economic activity and retirement is one of the factors in economic growth slowdown, which is conditioned by a reduction of labour force reproduction and its growth. In this situation, in order to mitigate the negative consequences of labour force deficit, it is necessary to take effective measures to increase labour productivity not only to ensure economic growth, but also to ensure the welfare of the country’s population and meet the necessities of an increased share of the population-dependents (both the elderly population and children under 15). Taking into account the relevance of the above-mentioned problem, the analysis of the relationship between economic factors and the transition from labour activity to pension in the conditions of demographic ageing was carried out, including the evaluation of the role of economic factors in making a decision to exit from the labour market to pension. In this context, the comparative quantitative and qualitative analysis of tendencies in the economically active and employed population was carried out, including pre- and pension ages and the phenomenon of precarious employment, the demographic coefficient of dependence on old age, the dependence of pension from the income level, and the financial stability of the Social Insurance Budget. The proposals to improve the effectiveness of government policies in regulation and harmonization the transition from the labour market to pension, including the continuation of active economic activity was elaborated in order to reduce the negative consequences connected with the process of population ageing and to ensure the stability of labour market development. The article is developed in the framework of the research Subprogramme “The demographic transition in the Republic of Moldova: particularities, socioeconomic implications and demographic resilience straightening” (2024-2027).
摘要 本研究旨在分析人口老龄化进程对劳动力市场的影响,以及摩尔多瓦共和国从劳动活动向养老金过渡的经济因素。劳动力结构向高龄化转变以及积极经济活动的中断和退休是经济增长放缓的因素之一,而经济增长放缓的条件是劳动力再生产及其增长的减少。在这种情况下,为了减轻劳动力不足的负面影响,有必要采取有效措施提高劳动生产率,这 不仅是为了确保经济增长,也是为了确保国家人口的福利,满足受抚养人口(老年人口和 15 岁以 下儿童)比例增加的需要。考虑到上述问题的相关性,对经济因素与人口老龄化条件下从劳动活动向养老金过渡之间 的关系进行了分析,包括评估经济因素在决定从劳动力市场退出到养老金方面的作用。在此背景下,对从事经济活动人口和就业人口的趋势进行了定量和定性比较分析,包括领取养老金前的年龄和领取养老金后的年龄、不稳定就业现象、依赖养老金的人口系数、养老金与收入水平的关系以及社会保险预算的财务稳定性。为了减少与人口老龄化进程相关的负面影响并确保劳动力市场发展的稳定性,本文提出了提高政府政策在调节和协调从劳动力市场向养老金过渡方面的有效性的建议,包括继续开展积极的经济活动。本文是在 "摩尔多瓦共和国人口结构转型:特殊性、社会经济影响和人口恢复力调整" (2024-2027 年)研究次级方案框架内撰写的。
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引用次数: 0
Experiences of Mathematics Primary School Departmental Heads: Pertinent Challenges and Lessons Learnt 小学数学系主任的经验:相关挑战和经验教训
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0003
Dingaan Baloyi, S. Khumalo
Abstract There has been a shift in the professional management of schools which is gradually inclining towards performance-based management. This shift has put emphasis on managing schools to achieve higher learner performance and has put pressure on Departmental Heads (DHs) and teachers to improve outcomes especially in the mathematics subject. The main aim of the study is to explore a myriad of pertinent challenges experienced by DHs in managing mathematics in primary schools. In examining the phenomenon, we deployed an exploratory qualitative research approach. In collecting data, the researchers used the semi-structured interviews to interview [teachers, DHs, the curriculum advisor, principals]. The study was underpinned by the Deming quality management theory. The study provided insights in the myriad challenges and impediments in managing mathematics in primary schools by the heads of departments. The study results include the following: Problems with interpersonal stakeholder relations, lack of disciplinary expertise and specialization, teacher absenteeism and implications, work overload of mathematics heads of department, insufficient support from the educational and local school authority and insubordination, dereliction, and non-cooperation of teachers. This paper is significant because it adds novel insights in the epistemology of the management of mathematics in primary schools.
摘要 学校的专业管理已发生转变,逐渐倾向于以绩效为本的管理。这种转变把重点放在学校管理上,以提高学生的学习成绩,并给系主任和教师带来压力,要求他们提高成绩,尤其是数学学科的成绩。本研究的主要目的是探讨系主任在管理小学数学时所遇到的各种相关挑战。在研究这一现象时,我们采用了探索性定性研究方法。在收集资料的过程中,研究人员采用半结构式访谈法访问了[教师、区卫生院院长、课程顾问、校长]。研究以戴明质量管理理论为基础。研究深入探讨了系主任在管理小学数学时所面临的各种挑战和障碍。研究结果如下与利益相关者的人际关系问题、缺乏学科专业知识和专业化、教师缺勤和影响、数学系主任的工作负担过重、教育和地方学校当局的支持不足以及教师的不服从、失职和不合作。本文在小学数学管理认识论方面提出了新的见解,因此具有重要意义。
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引用次数: 0
Securing Tomorrow: Synergizing Change Management and Cybersecurity in the Digital Era 保护明天:数字时代变革管理与网络安全的协同作用
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0001
Sharon L. Burton
Abstract In the rapidly evolving business environment of 2024, organizational change management (OCM) leaders face unprecedented challenges driven by technological advancements, digital transformation, the integration of remote work, and a heightened focus on sustainability. This study examines the efficacy of traditional OCM models in addressing these modern complexities. Through a qualitative methodology employing an extensive literature review, the research identifies vital issues such as resistance to change, digital transformation imperatives, the shift to remote and hybrid work models, and the imperative for sustainable and ethical business practices. The study posits that while classical OCM frameworks offer foundational insights, there is a pressing need for more adaptive, inclusive, and flexible approaches to navigate the nuanced demands of the contemporary and future business landscape. Expected findings suggest the integration of agile methodologies, technology adoption, and a shift towards a culture of continuous change and employee empowerment as critical strategies for effective change management. These insights aim to guide OCM leaders in developing strategies that address the current challenges but also anticipate the dynamics of future organizational change, thus contributing to the broader discourse on evolving OCM practices in a digital and globally interconnected era.
摘要 在 2024 年快速发展的商业环境中,组织变革管理(OCM)领导者面临着前所未有的挑战,这些挑战由技术进步、数字化转型、远程工作整合以及对可持续发展的高度关注所驱动。本研究探讨了传统组织变革管理模式在解决这些现代复杂问题方面的功效。通过采用定性方法和广泛的文献综述,研究发现了一些重要问题,如变革阻力、数字化转型的必要性、向远程和混合工作模式的转变,以及可持续和道德商业实践的必要性。研究认为,虽然经典的业务流程管理框架提供了基础性见解,但目前迫切需要更具适应性、包容性和灵活性的方法,以应对当代和未来商业环境的细微需求。预期研究结果表明,整合敏捷方法、采用技术以及转向持续变革和员工授权文化是有效变革管理的关键战略。这些见解旨在指导变革管理领导者制定既能应对当前挑战,又能预测未来组织变革动态的战略,从而为数字化和全球互联时代变革管理实践的广泛讨论做出贡献。
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引用次数: 0
Predicting Talent: Interaction between Potential, Competencies, and Bias 预测人才:潜能、能力和偏见之间的相互作用
Pub Date : 2024-06-01 DOI: 10.2478/hjbpa-2024-0002
Rezky Ariany Aras, Elvita Bellani, Sri Wahyuni, Grestin Sandy, Triani Arfah
Abstract The psychological attributes associated with both psychological potential and managerial competence are regarded as valuable assets for any company. Consequently, it is in the best interest of companies to actively search for the most potential candidates and develop their competencies. Organizations expend substantial resources to assess the potential of prospective employees during the recruitment process. This research aims to evaluate the extent to which employees' potential can predict their competencies. We assessed candidates' potential using self-report scales measuring grit and a growth mindset, while competencies in achieving results and managing change were evaluated through the assessment center method. The data was collected from 155 civil servants employed by the Makassar City Government. The findings reveal that potential does not significantly influence employees' competencies, whether it be Grit for results orientation or Growth mindset for change management competence. After conducting correlation tests between grit and growth mindset to social desirability bias, we found varied results with Grit (r= 0.1718, p = 0.03248) and growth mindset (r=0.0703, p-value = 0.3847), suggesting diverse correlations between the investigated variables. In light of these results, we recommend a reevaluation of the practice of relying on potential as a predictor of competence.
摘要 与心理潜能和管理能力相关的心理特质被视为任何公司的宝贵财富。因此,积极寻找最有潜力的候选人并培养他们的能力最符合公司的利益。企业在招聘过程中会花费大量资源来评估潜在员工的潜力。本研究旨在评估员工潜能在多大程度上可以预测其能力。我们使用自我报告量表来评估应聘者的潜能,测量勇气和成长心态,同时通过评估中心方法来评估取得成果和管理变革的能力。数据收集自望加锡市政府聘用的 155 名公务员。研究结果表明,潜能对员工能力的影响并不明显,无论是 "勇气 "对结果导向的影响,还是 "成长心态 "对变革管理能力的影响。在对 "勇气 "和 "成长型思维 "进行相关性测试后,我们发现 "勇气"(r= 0.1718,p = 0.03248)和 "成长型思维"(r=0.0703,p 值 = 0.3847)的结果各不相同,这表明调查变量之间存在不同的相关性。鉴于这些结果,我们建议重新评估以潜能作为能力预测指标的做法。
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引用次数: 0
期刊
HOLISTICA – Journal of Business and Public Administration
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