Corporate and business strategy review最新文献_第2页

The impact of social media promotion and service quality strategy toward Go-Food online delivery 社交媒体推广和服务质量策略对Go-Food在线配送的影响

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4siart4

James Rianto Situmorang

引用次数: 0

The social green economy: A perspective on a forest community project in a developing country 社会绿色经济:一个发展中国家森林社区项目的视角

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art7

Thanachaporn Thathongkham, Rattaphong Sonsuphap

{"title":"The social green economy: A perspective on a forest community project in a developing country","authors":"Thanachaporn Thathongkham, Rattaphong Sonsuphap","doi":"10.22495/cbsrv4i4art7","DOIUrl":"https://doi.org/10.22495/cbsrv4i4art7","url":null,"abstract":"The social green economy prioritises the use of green technologies and sustainable practices in economic activities, resulting in a reduction in environmental impact and an improvement in social well-being (Guo et al., 2020; Söderholm, 2020). Furthermore, the efficiency evaluation of the green economy development of forestry is related to the direction of forestry development and plays an important role in balancing economic and environmental issues within it (Huang et al., 2022). This study aims to explain forest community projects as a promising example of how sustainable development and the green economy can be achieved through community-based initiatives. A qualitative approach was applied. In-depth interviews were conducted with 10 key informants, employing purposive sampling. Content analysis and NVivo were adopted to analyse the data. The findings confirmed the potential benefits of community-based forestry initiatives, such as job creation, poverty reduction, and environmental sustainability. A forest community project can contribute to a green economy by implementing sustainable practices and utilising green technologies in its operations. By participating in carbon credit programmes, a forest community project can contribute to a green economy, mitigate the effects of climate change, and improve the economic prosperity and social well-being of the local community.","PeriodicalId":496541,"journal":{"name":"Corporate and business strategy review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135750592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Institutional perspective of change in management accounting system: A case study approach 管理会计制度变迁的制度视角:个案研究方法

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art14

Alhashmi Aboubaker Lasyoud, Mohammed Hersi Warsame, Yousif Abdelbagi Abdalla, Ali Meftah Gerged

{"title":"Institutional perspective of change in management accounting system: A case study approach","authors":"Alhashmi Aboubaker Lasyoud, Mohammed Hersi Warsame, Yousif Abdelbagi Abdalla, Ali Meftah Gerged","doi":"10.22495/cbsrv4i4art14","DOIUrl":"https://doi.org/10.22495/cbsrv4i4art14","url":null,"abstract":"The objective of this study is to examine the drivers of change in the management accounting system in a large manufacturing Libyan-Italian joint-venture public company (LIJV). To achieve this objective, a qualitative case study research is adopted. The research data were gathered by conducting 17 semi-structured interviews with the managers and senior staff of the case company. The data collected from the interviews were supported by documentary reviews and observations. The findings of this study indicate that changes in management accounting systems in the company are attributable to institutional factors, competitive pressures, and market forces. Specifically, isomorphic institutional pressures (i.e., coercive, mimetic, and normative isomorphism forces) appeared to be the main drivers of management accounting system change. These findings are consistent with Zoubi’s (2011) findings. Additionally, our findings reveal that the primary sources of the barriers to management accounting change include: 1) the nation’s regulations and laws, 2) management misconduct and corruption in management and financial activities, and 3) company managers’ resistance. Drawing on the new institutional sociology (NIS) theory, our case findings provide a comprehensive understanding of the change process in management accounting systems by focusing on the role of market pressures, institutional pressures, and intra-organizational power. The contribution of this research is the improved utilization of NIS in explaining the change in management accounting.","PeriodicalId":496541,"journal":{"name":"Corporate and business strategy review","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135010515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Social media, social capital, and knowledge sharing: Impact and implications for the higher education governance 社会媒体、社会资本与知识共享:对高等教育治理的影响与启示

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4siart3

Amrita Sidhu, Akanchha Singh, Sayeeduzzafar Qazi, Pretty Bhalla

{"title":"Social media, social capital, and knowledge sharing: Impact and implications for the higher education governance","authors":"Amrita Sidhu, Akanchha Singh, Sayeeduzzafar Qazi, Pretty Bhalla","doi":"10.22495/cbsrv4i4siart3","DOIUrl":"https://doi.org/10.22495/cbsrv4i4siart3","url":null,"abstract":"Most of the studies in the field of social media propose that the usage of social media in an organization fosters the employees’ social capital and further enhances the process of knowledge sharing. In the higher education sector, knowledge sharing plays a great role in strengthening the education system and enhancing the teaching and research skills of the faculties. Meanwhile, social media is playing a very important role by affecting social capital which is further affecting knowledge sharing. The current study aims to understand the impact of social media usage on social capital, measured by using three variables, i.e., shared vision, trust, and network collaboration. It further measures the impact of social capital on knowledge sharing in higher education using SMART-PLS software. The data has been collected from 80 respondents from higher educational institutions in Northern India. The study reveals that social media is significantly affecting trust and network collaborations among academicians but there is no significant impact of social media on shared vision which further helps in exploring the various ways and platforms for constructive usage of social media in academia.","PeriodicalId":496541,"journal":{"name":"Corporate and business strategy review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135561961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The strategy of promoting effective management and accountability in village-owned enterprises through governance 通过治理促进村企有效管理和问责的战略

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art11

Christina Tri Setyorini, Dewi Susilowati, Purnama Sukardi, Warsidi Warsidi, Karina Odia Julialevi, Miftakhul Janah, Rahma Yulita Kemalasari, Andaria Dyah W. K. Dewi

{"title":"The strategy of promoting effective management and accountability in village-owned enterprises through governance","authors":"Christina Tri Setyorini, Dewi Susilowati, Purnama Sukardi, Warsidi Warsidi, Karina Odia Julialevi, Miftakhul Janah, Rahma Yulita Kemalasari, Andaria Dyah W. K. Dewi","doi":"10.22495/cbsrv4i4art11","DOIUrl":"https://doi.org/10.22495/cbsrv4i4art11","url":null,"abstract":"The objectives of this study are twofold. The first objective is to assess the degree to which governance principles are implemented in village-owned enterprises, VOEs (Badan Usaha Milik Desa, BUMDes) within the Cilacap regency. Identifying the obstacles to the successful implementation of governance practices in BUMDes is the second objective. A mixed-methods approach was used in the research technique, which combined quantitative and qualitative descriptive analyses. The quantitative component involved the administration of a questionnaire to eighty respondents, including BUMDes managers, village chiefs, and oversight bodies. The qualitative component consisted of focus group discussion (FGD), and observations to gather additional insights and perspectives. The primary findings of the study indicate that the application of governance principles exceeds fifty percent, indicating implementation that ranges from effective to extremely effective. However, the study also identified a number of barriers, such as a lack of synergy between the village government, BUMDes, and the community, limited human resource capacity, the absence of legal entity status for BUMDes, and ineffective governance mechanisms, which are similar to Lauwo et al. (2022) research. The significance of this study rests in the fact that research outcomes can direct efforts to overcome obstacles and improve the administration and accountability of BUMDes in the Cilacap regency and other regions with comparable characteristics.","PeriodicalId":496541,"journal":{"name":"Corporate and business strategy review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136006053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Examining the drivers of ESG adoption: Empirical findings from a developing market 检视采用ESG的驱动因素:来自发展中市场的实证发现

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art15

Ngoc Hung Tran, Thi Thuy Hanh Nguyen

引用次数: 0

Factors affecting the application of environment management accounting: Evidence from manufacturing enterprises 影响环境管理会计应用的因素:来自制造企业的证据

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art13

Thanh Nga Doan, Thi Anh Nguyen, Huyen Linh Vu, Ha Anh Nguyen, Hoang Anh Dam, Thanh Son Nguyen

{"title":"Factors affecting the application of environment management accounting: Evidence from manufacturing enterprises","authors":"Thanh Nga Doan, Thi Anh Nguyen, Huyen Linh Vu, Ha Anh Nguyen, Hoang Anh Dam, Thanh Son Nguyen","doi":"10.22495/cbsrv4i4art13","DOIUrl":"https://doi.org/10.22495/cbsrv4i4art13","url":null,"abstract":"This study was conducted to identify and measure the factors affecting the applicability of environmental management accounting (EMA) in Vietnamese manufacturing enterprises. It was based on institution theory, contingency theory, stakeholder theory, and theory of planned behavior. The method used in this research is a mixed research method. The qualitative method was used by consulting 14 experts through a survey to check whether the factors and models established are appropriate in the current context in Vietnam. Then, the quantitative method was used to test the hypotheses developed from the qualitative research results. Data was collected from 238 manufacturing enterprises in Vietnam from July 2022 to November 2022. The results find seven factors affecting the application of EMA in Vietnamese manufacturing enterprises. There are recommendations to help enterprises improve their ability to apply EMA. This study contributes to enriching the previous literature in two ways. First, it extends the strand of research on EMA application in developing countries, such as Vietnam (Alkisher, 2013; Wachira, 2014), highlighting the role of EMA implementation in these countries. Second, it extends the research about the factors affecting the application of EMA in enterprises, especially in manufacturing enterprises (Jalaludin et al., 2011; Nguyen, 2019).","PeriodicalId":496541,"journal":{"name":"Corporate and business strategy review","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136302760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The relationship between personality, well-being, and gratitude in teleworking 远程办公中人格、幸福感和感恩的关系

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art10

Christina D. Patitsa, Kyriaki Sotiropoulou, Venetia Giannakouli, Panagiotis A. Tsaknis, Alexandros G. Sahinidis

{"title":"The relationship between personality, well-being, and gratitude in teleworking","authors":"Christina D. Patitsa, Kyriaki Sotiropoulou, Venetia Giannakouli, Panagiotis A. Tsaknis, Alexandros G. Sahinidis","doi":"10.22495/cbsrv4i4art10","DOIUrl":"https://doi.org/10.22495/cbsrv4i4art10","url":null,"abstract":"Teleworking increased during the COVID-19 pandemic and continues to be a major working practice at a higher rate than before the pandemic. Over the past three years, employees have engaged in various forms, types, and extents of telework. Experiences with telework have had both positive and negative effects on employees’ well-being. Personality traits also appear to play a significant role in employee engagement in a telework environment (Clark et al., 2012). In addition, another important factor, gratitude, is considered to be a crucial predictor of positive subjective well-being (SWB) in the work context (Datu et al., 2022). To this end, the present study examined the relationship between Big Five personality traits and teleworkers’ well-being as well as their direct and indirect effects on gratitude. To examine possible predictors, 230 teleworkers completed an online questionnaire. A path analysis was conducted to test the relationships among variables. The results show that different personality types may influence employees’ attitudes toward telework and could play an important role in determining subjective well-being in teleworking. Specifically, conscientiousness, extraversion, and agreeableness were found to be correlated with a positive and statistically significant impact of positive feelings toward telework, whereas neuroticism was associated with lower well-being toward telework.","PeriodicalId":496541,"journal":{"name":"Corporate and business strategy review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135912852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Shadow economy and its impact on economic growth 影子经济及其对经济增长的影响

Corporate and business strategy review Pub Date : 2023-01-01 DOI: 10.22495/cbsrv4i4art17

Arjeta Hallunovi, Rovena Vangjel

引用次数: 0