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Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 26 February 2019

Misbah Habib, Jawad Abbas and Rahat Noman

The purpose of this paper is to investigate the impact of human capital (HC), intellectual property rights (IPRs) and research and development (R&D) expenditures on total factor…

1706

Abstract

Purpose

The purpose of this paper is to investigate the impact of human capital (HC), intellectual property rights (IPRs) and research and development (R&D) expenditures on total factor productivity (TFP), which leads to economic growth.

Design/methodology/approach

The panel data technique is used on a sample of 16 countries categorized into two groups, namely Brazil, Russia, India and China (BRIC) and Central and Eastern European (CEE) countries and, in order to make a comparison for the time period of 2007–2015, the researchers used a fixed effect model as an estimation method for regression.

Findings

The results indicate that HC, IPRs and R&D expenditures appear to be statistically significant and are strong factors in determining changes in TFP and exhibit positive results in all sample sets. Moreover, IPRs alone do not accelerate growth in an economy, especially taking the case of emerging nations.

Originality/value

Considering the importance of CEE and BRIC countries, and inadequate research on these regions with respect to current study’s variables and techniques, the present research provides valuable insights about the importance of HC, IPR and R&D activities and their impact on TFP, which leads to economic growth. IPRs create a fertile environment for R&D activities, knowledge creation and economic development. Distinct nations can attain better economic status via HC, R&D activities, innovation, trade and FDI, although the relative significance of these channels is likely to differ across countries depending on their developmental levels.

Details

International Journal of Social Economics, vol. 46 no. 6
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 5 October 2020

Shamsuddin Ahamad, Hamdan Amerali Al-jaifi and Md Imtiaz Mostafiz

The development of family-based microenterprises has attracted the attention of regulators, microfinance institutions and other stakeholders in either developing or least…

Abstract

Purpose

The development of family-based microenterprises has attracted the attention of regulators, microfinance institutions and other stakeholders in either developing or least developed countries. In the finance literature, several studies have examined the determinants of the family-based microenterprises development; however, there are several venues that need to be examined. The study aims to explain the economic profit of microenterprises from resource-based theory and human capital perspectives.

Design/methodology/approach

Based on critical review and theoretical grounding, this study proposes a conceptual framework, which bridges intangible resources with economic growth of microenterprises.

Findings

After reviewing previous studies and based on the underpinning theoretical framework, the study finds that human capital is one of the variables that has received a little attention and yet to be examined as a moderating role. Based on the human capital theorist, individual's competencies help enterprises to perform better in business, as enterprises that possess competencies and capabilities are more likely to have higher levels of growth and profitability.

Practical implications

This finding provides useful implications for the stakeholders and policymakers and contributes in the future literature.

Originality/value

Based on critical review and theoretical grounding, this study proposes a conceptual framework, which bridges intangible resources with economic growth of microenterprises.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Open Access
Article
Publication date: 7 May 2024

Mohammed Y. Fattah, Mahmood R. Mahmood and Mohammed F. Aswad

The main objective of the present research is to investigate the benefits of using geogrid reinforcement in minimizing the rate of deterioration of ballasted rail track geometry…

Abstract

Purpose

The main objective of the present research is to investigate the benefits of using geogrid reinforcement in minimizing the rate of deterioration of ballasted rail track geometry resting on soft clay and to explore the effect of load amplitude, load frequency, presence of geogrid layer in ballast layer and ballast layer thickness on the behavior of track system. These variables are studied both experimentally and numerically. This paper examines the effect of geogrid reinforced ballast laying on a layer of clayey soil as a subgrade layer, where a half full scale railway tests are conducted as well as a theoretical analysis is performed.

Design/methodology/approach

The experimental tests work consists of laboratory model tests to investigate the reduction in the compressibility and stress distribution induced in soft clay under a ballast railway reinforced by geogrid reinforcement subjected to dynamic load. Experimental model based on an approximate half scale for general rail track engineering practice is adopted in this study which is used in Iraqi railways. The investigated parameters are load amplitude, load frequency and presence of geogrid reinforcement layer. A half full-scale railway was constructed for carrying out the tests, which consists of two rails 800 mm in length with three wooden sleepers (900 mm × 90 mm × 90 mm). The ballast was overlying 500 mm thick clay layer. The tests were carried out with and without geogrid reinforcement, the tests were carried out in a well tied steel box of 1.5 m length × 1 m width × 1 m height. A series of laboratory tests were conducted to investigate the response of the ballast and the clay layers where the ballast was reinforced by a geogrid. Settlement in ballast and clay, was measured in reinforced and unreinforced ballast cases. In addition to the laboratory tests, the application of numerical analysis was made by using the finite element program PLAXIS 3D 2013.

Findings

It was concluded that the settlement increased with increasing the simulated train load amplitude, there is a sharp increase in settlement up to the cycle 500 and after that, there is a gradual increase to level out between, 2,500 and 4,500 cycles depending on the load frequency. There is a little increase in the induced settlement when the load amplitude increased from 0.5 to 1 ton, but it is higher when the load amplitude increased to 2 ton, the increase in settlement depends on the geogrid existence and the other studied parameters. Both experimental and numerical results showed the same behavior. The effect of load frequency on the settlement ratio is almost constant after 500 cycles. In general, for reinforced cases, the effect of load frequency on the settlement ratio is very small ranging between 0.5 and 2% compared with the unreinforced case.

Originality/value

Increasing the ballast layer thickness from 20 cm to 30 cm leads to decrease the settlement by about 50%. This ascertains the efficiency of ballast in spreading the waves induced by the track.

Details

Railway Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-0907

Keywords

Article
Publication date: 12 October 2018

Shahid Razzaq, Muhammad Shujahat, Saddam Hussain, Faisal Nawaz, Minhong Wang, Murad Ali and Shehnaz Tehseen

Knowledge management in the public sector is relatively an ignored avenue of research and practice that has recently been given attention. Knowledge management initiatives in the…

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Abstract

Purpose

Knowledge management in the public sector is relatively an ignored avenue of research and practice that has recently been given attention. Knowledge management initiatives in the public sector are now not limited to the developed countries anymore. The public sectors of various developing countries including Pakistan have developed knowledge management functions to address the problems of low organizational commitment (higher turnover rates) and knowledge-workers’ performance. Consequently, the purpose of this paper is to examine the mediation role of organizational commitment in the relationship between knowledge management practices and knowledge-worker performance.

Design/methodology/approach

The data were gathered from 341 knowledge workers of the public sector health department of Punjab Province, Pakistan, where knowledge management unit initiative has been taken. It was then analyzed using the structural equation modeling.

Findings

Organizational commitment partially mediates the relationship between knowledge management practices and knowledge-work performance.

Practical implications

The public sector policy makers are strongly advised to implement knowledge management units and practices in order to enhance knowledge-work performance as well as organizational commitment.

Originality/value

First, the model on the mediating role of organizational commitment has never been examined before. Second, the data collection from the public Health Department of Pakistan, a developing country, is relatively rare because the public sector knowledge management studies have mostly been conducted in developed countries. Finally, this study extends the literature on knowledge management in the public sector that is the developing theme in knowledge management discipline while adding knowledge management as a toolkit to enhance knowledge-workers’, organizational commitment and knowledge-work performance.

Details

Business Process Management Journal, vol. 25 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 31 January 2018

Dhirendra Mani Shukla and M. Akbar

The purpose of this paper is to suggest that business group (BG) networks act as conduits for diffusion of information and resources pertaining to internationalization. It…

Abstract

Purpose

The purpose of this paper is to suggest that business group (BG) networks act as conduits for diffusion of information and resources pertaining to internationalization. It considers three types of BG networks arising from three different types of ties- director interlock, direct equity, and indirect equity. In particular, it examines the effects of cohesiveness of these BG networks on the diffusion of internationalization within a BG.

Design/methodology/approach

Drawing on social network perspective, it is hypothesized that, for each type of network, cohesiveness enhances within-BG similarity of the extent of internationalization. An empirical investigation is conducted on a sample of 55 Indian BGs for the period 2009-2013.

Findings

Results support all the three hypotheses, suggesting that higher level of cohesiveness leads to higher level of within-BG similarity of the extent of internationalization, for all three network types.

Originality/value

Findings of this study contribute to the BG literature by examining the effects of BG network cohesiveness on the diffusion of internationalization within a BG, for three types of BG networks.

Details

Management Decision, vol. 56 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 22 September 2021

Esteban López-Zapata and Armando De Jesús Ramírez-Gómez

This study analyzes the impact of intellectual capital on organizational ambidexterity by evaluating the mediating effect of the different types of organizational cultures…

Abstract

Purpose

This study analyzes the impact of intellectual capital on organizational ambidexterity by evaluating the mediating effect of the different types of organizational cultures (adhocracy, clan, market and hierarchy) on the said relationship.

Design/methodology/approach

From a sample of 124 directors of Colombian firms, the information is analyzed using Structural Equation Models through the Partial Least Squares method (SEM-PLS).

Findings

The results show that intellectual capital has a positive relationship with organizational ambidexterity and that market culture presents a positive mediating effect in the said relationship, while the mediating effects of adhocracy culture, clan culture and hierarchy culture are not significant.

Practical implications

Directors can favor the development of organizational ambidexterity by investing in the intellectual capital of their firms and by promoting the development of market culture attributes.

Originality/value

This work contributes empirical evidence on the mediating role of organizational culture in the relationship between intellectual capital and ambidexterity, highlighting the importance of market culture over other types of culture for the simultaneous development of exploration and exploitation capabilities, in the context of an emerging Latin American economy such as Colombia.

Details

Journal of Intellectual Capital, vol. 24 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 27 February 2023

Ismail Khan, Yuka Fujimoto, Muhammad Jasim Uddin and Muhammad Asim Afridi

This study aims to examine sustainability reporting through the lens of global reporting initiative (GRI) standards in developing economies, particularly in Pakistan, from the…

Abstract

Purpose

This study aims to examine sustainability reporting through the lens of global reporting initiative (GRI) standards in developing economies, particularly in Pakistan, from the perspective of stakeholder theory, legitimacy theory, and system theory.

Design/methodology/approach

Qualitative and quantitative analyses on economic, social and environmental areas of sustainability reporting based on the GRI standards are applied across 57 organizations listed on the Pakistan stock exchange over the years 2016–2020.

Findings

The results from the content analysis and descriptive statistics show that overall sustainability reporting increased persistently over time and limited organizations disclose economic, social and environmental sustainability based on GRI standards. Moreover, the result from the two-tailed correlation analysis shows positive relations between economic, social and environmental sustainability reporting.

Research limitations/implications

Following the GRI standards, the regulators, government and policymakers need to assess the sustainability reporting based on GRI standards to improve corporate operations' transparency, stakeholder trust and legitimacy. The organizations should move beyond the compliance of regulatory norms and adopt the globally accepted sustainability GRI standards to improve sustainability reporting. The same kind of sustainability reporting is also advised for other countries with similar backgrounds and sustainability challenges.

Social implications

The integrated sustainability reporting framework based on GRI standards enables the organizations to work as a system of interconnected economic, social and environmental sustainability to resolve the issue of sustainability reporting, ensure the trust of multiple stakeholders and legitimize their business operations in society.

Originality/value

To the best of the authors' knowledge and thorough review of literature, this is the first study that examines the sustainability reporting based on GRI in the developing country of Pakistan to extend the findings of previous studies from conventional sustainability reporting to the globally accepted GRI based sustainability reporting. Using system theory, this study provides an additional contribution to the consideration concerning sustainability reporting based on GRI standards in the context of Pakistan.

Details

International Journal of Law and Management, vol. 65 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 7 October 2019

Sonja Strydom and Magda Fourie-Malherbe

The chapter addresses the challenges of research into educational technology in the context of higher education and of theory-building in this field afforded by singular research…

Abstract

The chapter addresses the challenges of research into educational technology in the context of higher education and of theory-building in this field afforded by singular research methods and philosophies. Using an exemplar case study, the authors argue for the adoption of pluralism to facilitate deep exploration of complex social phenomena. Pluralism is conceptualized by distinguishing between methodological, analytical, and philosophical pluralism. In addition, arguments for and against pluralism are advanced. The chapter concludes with step-by-step proposals for engaging pluralism in higher education research studies.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-83867-842-5

Keywords

Content available
Article
Publication date: 19 May 2022

Fatimah Zulkifli, Rosfariza Radzali, Alhan Farhanah Abd Rahim, Ainorkhilah Mahmood, Nurul Syuhadah Mohd Razali and Aslina Abu Bakar

Porous silicon (Si) was fabricated by using three different wet etching methods, namely, direct current photo-assisted electrochemical (DCPEC), alternating CPEC (ACPEC) and…

Abstract

Purpose

Porous silicon (Si) was fabricated by using three different wet etching methods, namely, direct current photo-assisted electrochemical (DCPEC), alternating CPEC (ACPEC) and two-step ACPEC etching. This study aims to investigate the structural properties of porous structures formed by using these etching methods and to identify which etching method works best.

Design/methodology/approach

Si n(100) was used to fabricate porous Si using three different etching methods (DCPEC, ACPEC and two-step ACPEC). All the samples were etched with the same current density and etching duration. The samples were etched by using hydrofluoric acid-based electrolytes under the illumination of an incandescent lamp.

Findings

Field emission scanning electron microscopy (FESEM) images showed that porous Si etched using the two-step ACPEC method has a higher porosity and density than porous Si etched using DCPEC and ACPEC. The atomic force microscopy results supported the FESEM results showing that porous Si etched using the two-step ACPEC method has the highest surface roughness relative to the samples produced using the other two methods. High resolution X-ray diffraction revealed that porous Si produced through two-step ACPEC has the highest peak intensity out of the three porous Si samples suggesting an improvement in pore uniformity with a better crystalline quality.

Originality/value

Two-step ACPEC method is a fairly new etching method and many of its fundamental properties are yet to be established. This work presents a comparison of the effect of these three different etching methods on the structural properties of Si. The results obtained indicated that the two-step ACPEC method produced an etched sample with a higher porosity, pore density, surface roughness, improvement in uniformity of pores and better crystalline quality than the other etching methods.

Details

Microelectronics International, vol. 39 no. 3
Type: Research Article
ISSN: 1356-5362

Keywords

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