Assessment of business incubators green performance: A framework and its application to Brazilian cases

The lack of proposals to evaluate the greening of business incubators or even of elementary discussions about the relations between incubators and the environment becomes apparent when researching this topic in the most prestigious scientific sources. To address this gap, this article reviews the literature on green management and smaller enterprises, business incubator performance and the greening of business incubators. This conceptual big-picture was used to identify variables relevant to the construction of a framework for assessing business incubators green performance. This framework was applied to six business incubators in Brazil. The results show the appropriated applicability of this framework. Furthermore, the empirical research led to the formulation of environmental maturity levels in order to classify business incubators performance. This paper seeks to offer a starting point for discussion and a proposal regarding the role of business incubators in a more sustainable society. © 2011 Elsevier Ltd. All rights reserved

Critical success factors and green supply chain management proactivity: shedding light on the human aspects of this relationship based on cases from the Brazilian industry

By applying the resources-based view (RBV) theory to green management, this study aims to analyse the relationship between critical success factors (CSFs) and the adoption of green supply chain management (GSCM) practices for some Brazil-based manufacturers of automotive batteries considered focal in their supply chains. It also analyses how human issues, known as green human resource management (GHRM) aspects, can help to increase the effectiveness of CSFs for GSCM strategies that are still not totally well-managed, justifying a RBV perspective. This research assumes that firms tend to be in different stages of GSCM development (more strategic or less strategic) and tests four research propositions to determine whether more proactive GSCM is related to higher levels of effectively managed CSFs. Three focal companies that operate in the Brazilian automotive battery industry were studied. Research results suggest that more proactive GSCM practices correlate to more effectively managed CSFs and to a greater support from GHRM. We argue that managers with a clear GHRM strategy will have more success in GSCM adoption, using more green training, green recruitment and selection, green performance evaluation and employee rewards. © 2017 Informa UK Limited, trading as Taylor & Francis Group

‘Whistleblowing Triangle’: Framework and Empirical Evidence

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. © 2018, Springer Science+Business Media B.V., part of Springer Nature

Environmental management in Brazil: Reducing organizational risks

The pollution and the environmental impact created by the current productive process, the premature obsolescence and the unnecessary disposal of products are relevant issues for Brazilian companies. This chapter presents background information about environmental management in Brazil bearing in mind the environmental risks produced by the productive process of organizations. Basic concepts of environmental management and their stages in organizations, such as reactive, preventive and proactive, are described. Also several levels of industrial environmental consciousness are presented. Next, according to the proactive stage, this chapter describes the concepts of the traditional functional areas related to safety and health, human resources, production and operations, marketing, finance and their influence on environmental management. These concepts can help industries reduce the environmental impacts they generate. We conclude by presenting some studies that show how Brazilian organizations have been managing the environmental risk. These studies reveal that Brazilian companies, to become environmentally proactive, still have a lot to accomplish as far as environmental risk management is concerned. This statement has implications for environmental education field of local universities, responsible for training the future risk management professionals. Conclusions and reflections on this issue are also provided. © 2010 by Taylor & Francis Group, LLC

Whistleblowing intentions among public accountants in indonesia: Testing for the moderation effects

Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs), and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting (PCR) and is moderated by POS, TNs, and PMI. The findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non- Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior. © Springer Science+Business Media Dordrecht 2016

To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing

Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats (PST) and perceived seriousness of wrongdoing (PSW), as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can affect how PST and PSW trigger whistleblowing intentions. We tested our model using employees of tax offices operating in an emerging economy. We suggest several research findings, which can be summarized as follows: (i) PST reduces individuals' intention to blow the whistle. That is, the greater the threat perceived by whistleblowers, the higher the likelihood they will choose to remain silent; (ii) we find evidence of a positive relationship between PSW and whistleblowing intention, whereby PSW increases individuals' intention to blow the whistle. That is, the more serious the wrongdoing perceived by potential whistleblowers, the more likely they are to choose to blow the whistle; and (iii) we find evidence of the important role of rationalization in moderating the relationships between PST, PSW, and whistleblowing intention. The implications of these findings for business ethics scholars, managers, and end-users interested in whistleblowing are also presented. \textcopyright 2019, Springer Nature B.V

Alignment of operations strategy: Exploring the marketing interface

Purpose - The purpose of this paper is to identify factors that can help managers to overcome barriers to alignment of operations strategy at the interface with marketing. Design/methodology/approach - This objective required the application of a procedure based on strategic consensus and a deeper analysis, such that the delimitation of the study in a single case was mandatory. The strategic processes of interfacing involve managerial attributes that are subject to the influence of human aspects and, therefore, the research method used a qualitative approach. The protocol design included the following data sources: interviews, document reviews and researcher observations. The categorisation was made based on the theoretical references, the frequency of observations, common responses and information from documents. Findings - The balance between intra-functional trade-offs, joint research on the competitive context, reflections on the understanding of customer needs and operational performance, and understanding of inter-functional trade-offs were the main factors verified. They effectively support decisions associated with interface processes and promotes the integration of these processes. They can generate inputs that enable managers to achieve an appropriate balance among alternatives in light of various trade-offs. Practical implications - These factors make possible new connections between strategic processes in the context of operations and marketing functions. The formations of these strategies are aligned through a better understanding of both threats and opportunities by means of a joint analysis of the competitive context. The presented findings can be used to develop a clear definition of strategic objectives of operations and a more appropriate treatment of market needs. Originality/value - The findings from the research can be considered as new elements for promoting alignment in the formation process of the operations strategy. Little research to date has examined the operations-marketing strategic interface of companies in the context of strategic consensus. © Emerald Group Publishing Limited

Envisioning the invisible: Understanding the synergy between green human resource management and green supply chain management in manufacturing firms in Iran in light of the moderating effect of employees' resistance to change

This study investigates the linkage between green human resource management and green supply chain management, in light of the moderating effect of employees' resistance to change. Based on a sample of 161 firms in manufacturing industries in Iran, data were analyzed using partial least squares structural equation modeling (PLS-SEM). Research results suggest: (1) the significant and positive impact of GHRM on GSCM, confirming the general call for integration between HRM and green management; (2) “Green Development and Training”, “Green Employee Empowerment”, and “Green Pay and Reward” have the most positive influence on GSCM, and these practices of GHRM should receive attention from managers; (3) “Resistance to Change” was found to have a moderating effect on the link between GHRM (particularly green recruitment and selection) and GSCM, because it tends to hamper the first step towards building a sustainable corporate culture, which is the recruitment and selection of new employees. This work can be considered as the first empirical effort towards a better understanding of the GHRM-GSCM link in Iran, adding value to the already existing contributions. The managerial and academic implications of these findings are discussed. © 2017 Elsevier Lt

Greening the hospitality industry: How do green human resource management practices influence organizational citizenship behavior in hotels? A mixed-methods study

Despite the important contribution made by green human resource management (GHRM) towards organizational citizenship behavior for the environment (OCBE), few published studies have investigated this significant contemporary topic in the hospitality industry, which constitutes a major gap in the literature on the greening of the hospitality industry. Drawing on Ability-Motivation-Opportunity theory, this study develops and tests direct and interactive effects of GHRM practices on OCBE. A mixed methodology is applied, with a survey of 203 employees working in 4–5 star hotels being conducted first to test six hypotheses, followed by qualitative research into two specific cases. The results indicate a mixture of expected and unexpected findings, including: (i) the direct effects of GHRM practices on OCBE; (ii) the interaction of three GHRM practices (training, performance management and employee involvement), which can enhance employees’ voluntary green behavior, dependent on the level of green performance management and green employee involvement; and (iii) that green training is seen as a key mechanism to boost employees’ voluntary green behavior. The originality of this manuscript is based on its status as one of the first mixed-methodology works on GHRM in the hospitality industry in an emerging economy. © 2018 Elsevier Lt