bluuebunny/crossref_metadata_2025_split huggingface dataset:
Integrated extinction accounting and accountability: building an ark
Authors: Atkins Jill , Maroun Warren 
Published: February 2018

PurposeWe are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. The purpose of this paper is to explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention.Design/methodology/approachThe paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organisational accountability whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting.FindingsThe outcome of the writing is to: present an emancipatory “extinction accounting” framework which can be embedded within integrated reports, and a diagrammatic representation, in the form of an “ark”, of accounting and accountability mechanisms which, combined, can assist, the authors argue, in preventing extinction. The authors suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and non-governmental organisations (NGOs)) and organisations on biodiversity and species protection.Research limitations/implicationsThe exploratory extinction accounting and accountability frameworks within this paper should provide a basis for further research into the emancipatory potential for organisational disclosures and mechanisms of governance and accountability to prevent species extinction.Practical implicationsThe next steps for researchers and practitioners involve development and implementation of the extinction accounting and engagement frameworks presented in this paper within integrated reporting and responsible investor practice.Social implicationsAs outlined in this paper, extinction of any species of flora and fauna can affect significantly the functioning of local and global ecosystems, the destruction of which can have, and is having, severe and dangerous consequences for human life. Extinction prevention is critically important to the survival of the human race.Originality/valueThis paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and to bring together the linkages in accounting and accountability mechanisms which, working together, can prevent species extinction.
Knowledge management capability and supply chain management practices in the Saudi food industry
Authors: Attia Ahmed , Salama Ingy 
Published: February 2018

PurposeThe purpose of this paper is to examine the effect of knowledge management capabilities (KMCs) on supply chain management practices (SCMP) and organizational performance (OP) in firms, in addition to examining the effect of supply chain management on OP.Design/methodology/approachTo demonstrate the effect of KMCs on SCMP, and OP, different techniques such as factor analysis, correlation analysis, and structural equation modeling were used to verify the validity of the proposed conceptual model and to test the suggested hypotheses, using data collected from 165 companies in the Saudi food industry (representing a response rate of 74.9 percent).FindingsAccording to the study’s findings, SCMP are positively affected by KMCs. Moreover, OP is directly affected by KMCs and SCMP.Research limitations/implicationsDue to the specific nature of the sample, the findings of the current research are applicable only to the food industry.Originality/valueThe current research introduced a conceptual model, which has been tested and verified in the Saudi food industry. The findings recommend that both KMCs as well as SCMP will contribute to improving the OP. In addition, KMCs will improve the SCMP.
Propositions on the interaction of organizational culture with other factors in the context of BPM adoption
Authors: Indihar Štemberger Mojca , Buh Brina , Milanović Glavan Ljubica , Mendling Jan 
Published: February 2018

Purpose
The paper investigates differences in the success of business process management (BPM) initiatives and their connection with organizational culture. The purpose of this paper is to identify propositions on characteristics of BPM initiative that are favorable for its success according to dominant organizational culture. Therefore, the authors’ aim was to identify connections of organizational commitment to BPM and dimensions of business process orientation (BPO) with dominant organizational culture.

Design/methodology/approach
As a research design, the authors used a questionnaire to collect data on the BPM adoption practices of organizations in Austria, Croatia and Slovenia with more than 50 employees. BPM adoption was measured with BPO and organizational culture with Competing Values Framework (CVF). Non-parametric tests have been applied for the analysis. On this survey data, the authors conducted statistical tests to identify those factors that discriminate successful from unsuccessful BPM initiatives.

Findings
The study revealed empirical insights about characteristics of successful BPM initiatives in different organizational cultures. There are several statistically significant differences with respect to the success of BPM adoption. The chance of success appears to be higher: when the BPM initiative is rolled out in the entire organization if the organization has Clan, Market or Hierarchy culture; when the BPM is run on a continuous basis in Hierarchy culture and repeatedly in Adhocracy culture; when a top-down approach is used in organizations with Market or Hierarchy dominant culture; when the BPM initiative has a strategic role and formal responsibilities are defined in Clan and Hierarchy cultures.

Originality/value
The authors’ empirical findings provide the basis for the formulation of detailed propositions on the interaction of various factors and their impact on BPM adoption in connection to organizational culture. In this way, the authors’ contribution is situated in the inductive research cycle and informs theory building for BPM adoption.
Measuring the environmental sustainability of supply chain for Indian steel industry
Authors: Goyal Shishir , Routroy Srikanta , Shah Harshal 
Published: February 2018

PurposeThe purpose of this paper is to quantify, evaluate and compare the environmental sustainability performance of supply chain for Indian steel industry using graph theoretic approach (GTA).Design/methodology/approachBroadly 12 environmental sustainability enablers (ESEs) were identified and they were classified into four significant categories (SCs). Featuring these SCs and ESEs under each SC, a methodology was proposed using GTA for evaluating the environmental sustainability performance of Indian steel companies. The analysis was further extended to compare the results with performance in different situations and accordingly set the future targets.FindingsIn order to demonstrate the utility of the proposed methodology, it was applied to an Indian steel company. The results obtained indicated that there have been significant growths achieved in the environmental sustainability performance over a period of five years. It was also found that a performance gap exists and it will reach the target value after two years.Practical implicationsThe proposed approach is aimed at providing a procedure for evaluating the environmental sustainability performance. This study is an attempt to assist a steel industry to assess its sustainability program and accordingly define its course of actions.Originality/valueAlthough many issues related to environmental sustainability have been widely recognized and studied, there are no specific studies available in the literature to assess the environmental sustainability performance along the timeline. The proposed model has the ability to capture the performance and interdependencies of SCs, ESEs under each SC and also to quantify the environmental sustainability performance along the timeline.
Process orientation and the impact on operational performance and customer-focused performance
Authors: van Assen Marcel 
Published: February 2018

PurposeThe purpose of this paper is to examine the impact of process orientation at the employee level on operational performance (OP) and customer-focused performance (CP), where the components process thinking by staff, process mapping (PM) and process standardization (PS) are cumulative developments, building on each other.Design/methodology/approachStructural equations modeling is used to analyze survey data collected from 198 participants at a business school in the period 2012/2013.FindingsThe results show that the impact of process thinking by staff on both OP and CP is mediated by PM and PS and improvement. The study also shows that process thinking by staff is a prerequisite for PM and standardization.Originality/valueThis research makes several important theoretical and managerial contributions toward the objective of a better understanding of the working of process orientation. It shows that different components of process orientation reinforce each other; process orientation maturity depends on the effort being applied in creating a particular sequence of process management components and that these components should be considered as cumulative developments, building on each other.
Access to finance and firm innovation
Authors: Fombang MccPowell Sali , Adjasi Charles Komla 
Published: February 2018

PurposeThe study aims to examine the importance of access to finance in firm innovation by using firm-level data from the World Bank enterprise survey (WBES) on selected African countries.Design/methodology/approachThis study utilises firm-level data from the WBES database and computes aggregate innovation index by using multiple correspondent analysis. The authors then apply instrumental variable models (to control for possible endogeneity between innovation and finance) to assess the link between finance and innovation.FindingsThe research finds that finance in the form of overdraft overwhelmingly drives innovation in all selected countries – Cameroon, Kenya, Morocco, Nigeria and South Africa. Trade credit enhances innovation among firms in Nigeria, South Africa and Cameroon, while asset finance drives innovation amongst firms in Cameroon, Nigeria and South Africa.Practical implicationsPolicy incentives such as tax breaks could be put in place for financial intermediaries that have shown proof of extending loans to financially constraint firms to enable them to innovate. Furthermore, different financial institutions such as microfinance institutions can be supported to increase credit to enterprises. Partnerships with organisations willing to fund firms and support start-ups should be encouraged. One of such support mechanisms could be specialised schemes such as a credit guarantee scheme to encourage and secure lending to enterprises to promote innovation.Originality/valueThis paper provides empirical insights into how finance enhances innovation in African enterprises. It also shows how different finance structures (overdraft, asset finance and trade credit) affect firm innovation in different African countries.
The link between perceptions of leader emotion regulation and followers’ organizational commitment
Authors: Moin Muhammad Farrukh 
Published: February 2018

Purpose
The purpose of this paper is to investigate the association between perceptions of leader emotion regulation strategies and followers’ organizational commitment. In particular, this study using social exchange theory as a framework examines the association between leader surface and deep acting and followers’ affective, normative and continuance organizational commitment.

Design/methodology/approach
Survey data were collected from 323 employees of five service sector organizations in Anhui province, China. Further, PLS-SEM technique was used to perform quantitative analysis.

Findings
The findings suggest that leader surface acting has a negative influence on followers’ affective commitment, normative commitment and continuance commitment. In contrast, leader deep acting has a positive influence on followers’ affective commitment, normative commitment and continuance commitment.

Practical implications
The findings suggest that leaders should be careful in managing their affective display. They may like to improve their followers’ affective commitment, normative commitment and continuance commitment by using deep acting. In contrast, leader surface acting may weaken their followers’ affective commitment, normative commitment and continuance commitment.

Originality/value
This study extends the social exchange theory in the context of emotional labor by examining the link between perceptions of leader surface and deep emotional strategies and followers’ affective, normative and continuance organizational commitment.
Mentoring functions questionnaire: validation among Tunisian successors
Authors: Ben Salem Anis , Lakhal Lassaad 
Published: February 2018

Purpose
The purpose of this paper is to shed light on the usefulness of the mentoring dimensions and to test and validate the mentoring functions questionnaire (MFQ) among Tunisian successors.

Design/methodology/approach
To test and validate the MFQ among Tunisian successors, this study used a sample of 111 Tunisian successors, adopted the Churchill’s paradigm and followed the structural equation modeling.

Findings
This study confirms the importance of both vocational and psychological support but does not take into consideration the succession context.

Originality/value
Mentoring programs concern essentially employees and help them develop and grow both vocationally and personally. Successors, however, although they do face some hardships throughout their careers, they are outside the focus of attention. Thus, this study contributes to the mentoring literature by exploring the usefulness of the mentoring dimensions and by using the mentoring functions.
An agent-based simulation model for IING’s adoption from a perspective of kinetic energy and potential energy
Authors: Wang Li , Zhang Qingpu 
Published: February 2018

Purpose
Internet-based intangible network good (IING) has revolutionized multiple industries in recent years. This paper aims to reveal the laws of consumer’s decision-making on IING from a perspective of kinetic energy and potential energy.

Design/methodology/approach
In this paper, 4 aspects and 17 factors influencing IING adoption were generalized. Based on the theory of social physics, an agent-based simulation model, introducing physical energy theory to depict consumer’s decision-making, was built. An agent’s kinetic energy reflects the agent’s perceived effect of mass media on the agent’s decision-making on IING adoption. An agent’s potential energy reflects the agent’s perceived effect of social interactions on the agent’s decision-making on the adoption of IING. An agent’s final energy is the sum of the kinetic energy and potential energy, which reflects the agent’s final decision.

Findings
Some factors mainly influence the diffusion velocity, while other factors have a dramatic impact on both diffusion velocity and diffusion scale. The agent’s personality can make a difference at the early and middle stages of IING adoption, but a faint impact at the later stage because of the effects of network externalities and word of mouth. There is a critical value of the number of initial adopters which can dramatically speed up IING adoption.

Practical implications
This study provides new insights for firms on the effects of factors influencing consumers’ decision-making on IING adoption.

Originality/value
This paper defines a new kind of innovation, IING, and generalizes IING’s special characteristics. As a new application of social physics, the physical energy theory has been creatively introduced to depict consumer’s decision-making on IING adoption. A kinetic and potential energy model of IING adoption has been built. Based on simulation experiments, new insights of IING adoption have been gained.
Healthcare support to older residents of care homes: a systematic review of specialist services
Authors: Clarkson Paul , Hays Rebecca , Tucker Sue , Paddock Katie , Challis David 
Published: February 2018

Purpose
A growing ageing population with complex healthcare needs is a challenge to the organisation of healthcare support for older people residing in care homes. The lack of specialised healthcare support for care home residents has resulted in poorer outcomes, compared with community-dwelling older people. However, little is known about the forms, staff mix, organisation and delivery of such services for residents’ physical healthcare needs. The paper aims to discuss these issues.

Design/methodology/approach
This systematic review, following Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines, aimed to provide an overview of the range of healthcare services delivered to care homes and to identify core features of variation in their organisation, activities and responsibilities. The eligibility criteria for studies were services designed to address the physical healthcare needs of older people, permanently residing in care homes, with or without nursing. To search the literature, terms relating to care homes, healthcare and older people, across ten electronic databases were used. The quality of service descriptions was appraised using a rating tool designed for the study. The evidence was synthesised, by means of a narrative summary, according to key areas of variation, into models of healthcare support with examples of their relative effectiveness.

Findings
In total, 84 studies, covering 74 interventions, identified a diverse range of specialist healthcare support services, suggesting a wide variety of ways of delivering healthcare support to care homes. These fell within five models: assessment – no consultant; assessment with consultant; assessment/management – no consultant; assessment/management with consultant; and training and support. The predominant model offered a combination of assessment and management. Overall, there was a lack of detail in the data, making judgements of relative effectiveness difficult. Recommendations for future research include the need for clearer descriptions of interventions and particularly of data on resident-level costs and effectiveness, as well as better explanations of how services are implemented (review registration: PROSPERO CRD42017081161).

Originality/value
There is considerable debate about the best means of providing healthcare to older people in care homes. A number of specialist initiatives have developed and this review seeks to bring these together in a comparative approach deriving models of care of value to policy makers and commissioners.
International transmission of Japanese monetary shocks under low and negative interest rates: A global factor‐augmented vector autoregressive approach
Authors: Spiegel Mark M. , Tai Andrew 
Published: February 2018

AbstractWe examine the implications of Japanese monetary shocks under recent very low and sometimes negative interest rates to the Japanese economy and three of its major trading partners: Korea, China and the United States. In particular, we investigate the implications of shocks to the 2‐year Japanese government bond rate in a series of factor‐augmented vector autoregressive (FAVAR) models, in which both local and global conditions are proxied by latent factors generated from domestic economic indicators and weighted indicators of major trading partners, respectively. Our results suggest that shocks to 2‐year Japanese government bond rates have substantive impacts on Japanese economic activity and inflation in conditions of low or even negative short‐term rates. However, we find only modest global spillovers from Japanese monetary policy shocks compared to innovations in 2‐year US Treasury yields over the same period.
Evaluation of Gauge‐Radar Merging Methods Using a Semi‐Distributed Hydrological Model in the Upper Thames River Basin, Canada
Authors: McKee Jack L. , Binns Andrew D. , Helsten Mark , Shifflett Mark 
Published: February 2018

AbstractGauge‐radar merging methods combine rainfall estimates from rain gauges and radar to capitalize on the strengths of the individual instruments. The performance of four well‐known gauge‐radar merging methods, including mean field bias correction, Brandes spatial adjustment, local bias correction using kriging, and conditional merging, are examined using Environment Canada radar and the Upper Thames River Basin in southwestern Ontario, Canada, as a case study. The analysis assesses the effect of gauge‐radar merging methods on: (1) the accuracy of predicted rainfall accumulations; and (2) the accuracy of predicted streamflows using a semi‐distributed hydrological model. In addition, several influencing factors (i.e., gauge density, storm type, basin type, proximity to the radar tower, and time‐step of adjustment) are analyzed to determine their effect on the performance of the rainfall estimation techniques. Confirming results of previous studies, the merging methods provide an increase in the accuracy of both rainfall accumulation estimations and predicted streamflows. The results also indicate specific factors such as gauge density, rainfall intensity, and time‐step of adjustment can reduce the accuracy of merging methods and play a key role in the examination of its use for operational purposes. Results provide guidance for hydrologists and engineers assessing how best to apply corrected radar products to improve rainfall estimation and hydrological modeling accuracy.