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Vietnam’s pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management accounting (EMA) in manufacturing enterprises in Vietnam’s pulp and paper industries. The data used in the study were collected through survey questionnaires in the form of face-to-face interviews or sent by e-mail or post to survey respondents at 290 manufacturing enterprises pulp and paper in provinces and cities of Vietnam. Survey subjects are managers (directors, deputy directors, chief accountants) and accountants who have knowledge of EMA in these enterprises. The survey results were obtained from 250 valid survey questionnaires used in this study. This study uses Cronbach’s alpha analysis, exploratory factor analysis, and linear regression analysis using SPSS 20 statistical software. The results show that coercive pressure, normative pressure, awareness of the benefits of applying EMA, environmental strategy, managers’ perception, and qualifications of accountants have a positive impact on EMA implementation. In which, coercive pressure has the strongest impact, and awareness of the benefits of applying EMA has the weakest impact on EMA implementation in these enterprises.

Purpose – The paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings. Design/methodology/approach – This study is a descriptive one and it uses, as a method, the scoping review based on Scopus and Web of Science databases. Forty-eight theoretical-empirical papers were thematically coded, and analyses were conducted using R packages and MaxQDA. Findings – Innovation has been used narrowly in the regional resilience literature, considering the variables, the types of shocks and the analyzed loci. From the sampled papers, this study suggests that, depending on the operationalization, the addressed relationship can be positive or negative, which still needs further investigation. In addition, the study identified two lines of research. The first, characterized by quantitative research, secondary sources and multivariate analyses, focuses on testing predictive regional resilience models based on innovation-related variables. The second, characterized by qualitative or multi-method approaches, is more concerned with explaining the knowledge accumulation and the learning capacity related to regional innovation. Research limitations/implications – The paper’s findings show a restricted view of the innovation–resilience relationship. Although this study does not present a meta-analysis, it reveals gaps for future research. Some suggestions can be highlighted, such as (1) expanding knowledge about innovation as a predictor of resilience, (2) the theoretical development of this relationship to guide empirical investigations and (3) studies that consider the meso or micro level, approaching the role of actors in fostering innovation in the regional resilience process. Originality/value – This paper fulfills an identified need to investigate how innovation has been operationalized in regional resilience empirical research.

Health Care * "What Do Health Insurance Deductibles Do to Health Care Spending Growth and Its Efficiency?" by Claudio Lucarelli, Molly Frean, Aliza Gordon, et al. SSRN Working Paper no. [...]

2024 May 36th Conference on Hurricanes and Tropical Meteorology 6-10 May, Long Beach, California Session topic proposal deadline: 28 July 2023 Abstract deadline: 29 November 2023 Early registration deadline: 1 [...]

Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.

Purpose: Doing a bibliometric analysis of the papers on Total Quality Management published in Algerian Scientific Journals Platform (ASJP). Methodology/Approach: Following Bibliometric analysis approach that reaches the export of scientific papers from ASJP during 2005-2022 and using Bibiloshiny based on the R language (RStudio). Findings: The study highlighted the prominent authors, universities, and journals, identifying both opportunities and research advancements in TQM research and urging scientific collaboration. TQM practices in different sectors remain a current and relevant research topic, however, the analysis outlined some conceptual structure gaps within particular areas. The outputs provide insights and suggestions for scholars and practitioners in the field of TQM. Research Limitation/Implication: The study examines only papers published in ASJP until 2022. Findings could be useful for TQM stakeholders in emerging countries. Practitioners benefit from experiments to deal with the TQM method. Originality/Value of paper: In Algerian context, the study’s substantive contribution denotes that Industrial and Health care Areas constitute knowledge and empirical gaps in the TQM field; for future, researchers should exploit key words used by prominent authors; the TQM performance and higher education are the most explored topics as Motor themes; organisational culture as emerging theme had grown interest need exploration; total quality or continuous improvement themes are important for the TQM research require further works.

Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.

Research work carried out in any institution could be meaningfully administered, and the outputs generated rendered more rewarding for its key stakeholders, if a set of critical success factors (CSFs) are outlined ex-ante. When CSFs are neither clearly identified nor practised in a vital sector such as commercial agriculture, difficulties arise with timely monitoring and evaluation, and tallying the achievements with intended Sustainable Development Goals (SDGs) – particularly the goal of ‘zero hunger’. This article proposes a Key Performance Index (KPI index) that takes into account CSFs that would aid in evaluating the success of research linked with commercial agriculture development. How such an index is used to facilitate monitoring of scarce resource utilisation and internal processes of research institutes, and thereby support evidence-based decision-making to sustain a conducive research culture is explored with a special focus on underutilised performance drivers (e.g., societal development and environmental sustainability) in line with agriculture research.