Granular technologies to accelerate decarbonization

Of the 45 energy technologies deemed critical by the International Energy Agency for meeting global climate targets, 38 need to improve substan- tially in cost and performance while accelerating deployment over the next decades.Low-carbon technological solutions vary in scale from solar panels, e-bikes, and smart thermostats to carbon capture and storage, light rail transit, and whole-building retrofits. We make three contributions to long-standing debates on the appropriate scale of technological responses in the energy system. First, we focus on the specific needs of accelerated low-carbon transformation: rapid technology deployment, escaping lock-in, and social legitimacy. Second, we synthesize evidence on energy end-use technologies in homes, transport, and industry, as well as electricity generation and energy supply. Third, we go beyond technical and economic considerations to include innovation, investment, deployment, social, and equity criteria for assessing the relative advantage of alternative technologies as a function of their scale. We suggest numerous potential advantages of more-granular energy technologies for accelerating progress toward climate targets, as well as the conditions on which such progress depends

Environmental Management Systems as soruces of competitive advantage

An increasing number of firms are adopting environmental management systems as a way of dealing with challenges from the natural environment. Many of these firms also decide to have their environmental management systems certified according to one or both of the available international standards, ISO 14001 and EMAS (The European Union’s Eco Management and Audit Scheme). Both the environmental management system and the certification process involve significant investment of financial resources and management effort, which raises the question of what benefits firms might derive from these activities. Three levels of strategic advantage are identified in this paper. The first level of advantage is transient on nature, being based on competitive preemption and development of first mover advantage. The second level involves development of valuable competencies and more durable resources inside the firm, while the third level advantage depends on the extent to which such resources can be extended and conserved when emphasis shifts from an internal pollution prevention focus towards life cycle oriented environmental management.Natural environment, strategy, resource-based view

Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework

Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS). The purpose of this study is not to investigate thoroughly the accounting reform implementation and adoption in specific organizations, but rather to obtain an overall idea of the reform adoption process in Greek public hospitals by identifying major areas of non-compliance with the mandatory legislative accounting framework and various organisational contingencies that influence the level of reform adoption within a broad institutional framework. Design/methodology/approach – Our analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a compliance index is constructed and applied on a sample of 94 Greek public hospitals using a structured questionnaire and semi-structured interviews with six public hospital Financial and Accounting executives. Findings – The empirical evidence reveals that the level of accrual basis financial and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the relationship between the institutional isomorphic pressures and accounting reform implementation process is restricted by organizational capability factors (i.e., the quality of existing Information Technology systems, the education level of finance and accounting staff, the extent of reform related training, and the professional support of consultants). Research limitations/implications – Although this study takes into consideration the work of previous researchers in the health care area, it acknowledges that empirical research on the subject in the Greek environment is limited. Therefore this study should be viewed as an initial step to address this limitation. Originality/value – This study draws on the information systems change, management accounting innovation, and public sector reform literatures to contribute to the current knowledge in public sector accounting by examining a number of factors that are expected to influence the implementation and adoption process of accrual and cost accounting practises in the Greek public healthcare sector within a broad institutional framework. Contribution - This study contributes to the international literature of New Public Management (NPM) initiatives in public health sector by providing, to our knowledge, the first large cross-sectional assessment of accrual accounting reform adoption and implementation in Greek public hospitals. Additionally, the empirical evidence of this study can enhance researchers’ and managers’ understanding of major implementation processes and challenges and thus help them refine models of effective implementation process and improve systems and processes on similar future projects.Accrual Accounting, Public Sector Accounting, Compliance Index, Public Hospitals, Isomorphism.

An Overview of the Feasibility of Achieving Level 2 Building Information Modeling by 2016 in the UK

The aim of this study is to investigate the current status and feasibility of achieving Level 2 BIM (building information modeling) usage that is to be made mandatory by the UK government on its projects by the year 2016. This study assesses the level at which organizational and practitioner knowledge of BIM is currently positioned. The UK government, being the largest public stakeholder client, has realized the benefits and advantages of BIM when used in procuring projects across their lifecycle in the built environment. A critical review of the BIM literature was carried out and the evidence base was created in relation to government targets for 2016. At the current stage, Level 2 BIM adoption is achievable by 2016 for large construction firms but not for SMEs (small medium enterprise). Also, from evidence in this study, the technology needs to be properly tailored to meet SME variables if Level 2 status is to be achieved for the entire industry

Global Standard-Setting 2.0: How the WTO Spotlights ISO and Impacts the Transnational Standard-Setting Process

Transnational technical standard-setting has grown in prominence in recent years. The World Trade Organization (WTO) requires the use of international standards but adopts a deferential approach towards international standards. However, practice shows that several international standards are promulgated through opaque and exclusionary processes. In line with this observation, in its recent US—Tuna II ruling, the Appellate Body adopted a more critical stance regarding international standards and the processes that lead to their adoption. Against this backdrop, this article focuses on an analysis of the properties and mechanics of international standard-setting processes within the International Organization for Standardization (ISO), discussing procedural and substantive guarantees regarding transparency, openness, deliberation and participation. As the WTO becomes the de facto arbiter of the legitimacy of international standards, much needed institutional reform in international standard-setting is bound to occur. Arguably, this is bringing a paradigm shift in standardization practices and introduces “global standard-setting 2.0.” Such trend is in line with emerging demands for a more inclusive global legal order

Predictors of an Effective Performance Measurement System: Evidence from Municipal Governments in Turkey

The aim of this study is to examine the predictors of effective performance measurement in the context of Turkish municipalities. In the study, mainly the theoretical guidance of context-design-performance model has been utilized to examine the contextual and design factors which have influenced the effective use of performance measurement systems in Turkish municipalities. The following research questions were examined in this study: To what extent do Turkish municipalities implement performance measurement systems effectively?, What are the predictors of effective performance measurement in Turkish municipalities?, and whether or to what extent do quality of performance measures, technical capacity of the municipality for performance measurement, organizational support, and external support for the use of performance measurement have influence on the effectiveness level of performance measurement systems in Turkish municipalities? In the study, the data were collected from Turkish municipalities by a self-administered online survey and were analyzed by using the structural equation modeling (SEM). It is hypothesized in the study that external support and organizational support for the use performance measurement, and technical capacity for the performance measurement are associated with quality of performance measures and effectiveness of performance measurement systems in general. The results of the study supported the hypotheses of the study regarding the relationships among organizational support, technical capacity, quality of performance measures, and effectiveness of performance measurement. Although the results confirmed that external support has an indirect effect on effectiveness of performance measurement via technical capacity and quality of performance measures, the hypothesis regarding the direct effect of it on effectiveness of performance measurement was not supported. Moreover, the study found that support of employees and citizens for the use of performance measurement in Turkish municipalities are relatively low, the municipalities have deficiencies both in the quantity and the quality of staff that are responsible for performance measurement activities, and the level of employee involvement in the development of performance measures is low

What explains the uneven take-up of ISO 14001 at the global level?: a panel-data analysis

Since its release in the mid-1990s, close to 37 000 facilities have been certified to ISO 14001, the international voluntary standard for environmental management systems. Yet, despite claims that the standard can be readily adapted to very different corporate and geographic settings, its take-up has been highly geographically variable. This paper contributes to a growing body of work concerned with explaining the uneven diffusion of ISO 14001 at the global level. Drawing from the existing theoretical and empirical literature we develop a series of hypotheses about how various economic, market, and regulatory factors influence the national count of ISO 14001 certifications. These hypotheses are then tested using econometric estimation techniques with data for a panel of 142 developed and developing countries. We find that per capita ISO 14001 counts are positively correlated with income per capita, stock of foreign direct investment, exports of goods and services to Europe and Japan, and pressure from civil society. Conversely, productivity and levels of state intervention are negatively correlated. The paper finishes by offering a number of recommendations to policymakers concerned with accelerating the diffusion of voluntary environmental standards

Principles in Patterns (PiP) : Institutional Approaches to Curriculum Design Institutional Story

The principal outputs of the PiP Project surround the Course and Class Approval (C-CAP) system. This web-based system built on Microsoft SharePoint addresses and resolves many of the issues identified by the project. Generally well received by both academic and support staff, the system provides personalised views, adaptive forms and contextualised support for all phases of the approval process. Although the system deliberately encapsulates and facilitates existing approval processes thus achieving buy-in, it is already achieving significant improvements over the previous processes, not only in reducing the administrative overheads but also in supporting curriculum design and academic quality. The system is now embedded across three faculties and is now considered by the University of Strathclyde to be a "core institutional service". Alongside the C-CAP system the PiP Project also cultivated a suite of approaches: an incremental systems development methodology; a structured and replicable evaluation approach, and; Strathclyde's Lean Approach to Efficiencies in Education Kit (SLEEK) business process improvement methodology Each is based on recognised formal techniques, providing the basis for a rigorous approach. This is contextualised within and adapted to the HE institutional context thus building the foundation not only for the project but ultimately for institution wide process improvement. This "institutional story" report summarises the principal outcomes of the Project

Towards a Theory of Climate Innovation - A Model Framework for Analyzing Drivers and Determinants

Climate change, including its possible causes and consequences, is one of the most controversial and intensely discussed topics of our time. However, European businesses nowadays are less affected by the direct effects of climate change than by its indirect consequences. One central issue that arises in this context is the change in demands imposed by the enterprises’ operational environment. This article contributes to environmental innovation literature by providing a comprehensive framework which allows an analysis of the drivers, determinants and outcomes of climate innovations implemented by companies. In this context, the prime issue is how the perception of climate change affects corporate innovation processes. Firstly, the new demands imposed on the company by its stakeholders are considered. Secondly, the innovative reactions to these impulses are captured. Finally, the functions and relevance of certain internal and external determinants in the innovative process are highlighted.climate change, evolutionary economics, innovation, research framework

Lean enough: Institutional logics of best practice and managerial satisficing in American manufacturing

Rational choice theory has been widely criticized for its unrealistic assumptions that individuals have perfect information and computer-like information processing capability, which are used to maximize utility. Sociological institutionalism and the behavioral theory of the firm have developed complementary alternatives. I combine the two into a single model of information processing. Institutional logics are central to top-down (schema-driven) processes that focus attention and guide action. Satisficing—settling for good enough based on a given aspiration level—is critical to bottomup (feedback-driven) information processing. Here I show that two practices associated with the postfordist logic of the capitalist firm—lean production and worker empowerment—are deeply institutionalized as best practice in the American manufacturing field. Based on interviews with 109 individuals in 31 firms, I demonstrate how moderate aspiration levels and conceptual schemas associated with formerly dominant fordist institutional logics both function to limit the adoption of best practice