This study aims to identify and analyze the influence of environmental management accounting on future performance with innovation as an intervening. Innovation is one strategy to produce a competitive advantage. With the competitive advantage achieved, corporate performance is expected to be increased. However, companies are expected to implement a strategy that not only emphasizes business continuity, but also can carry out its business process with the concept of sustainable development. Using 122 manufacturing companies which are listed in Indonesian Stock Exchange, this study tests the hypotheses using path analysis. The paper provides empirical insights about how environmental management accounting does not affect future performance while innovation can mediate the effect of environmental management accounting on future performance.
The scientific literature points out that cooperation increases the capability of an enterprise to engage in innovative activities. Besides, due to a change in the concept of regional development, much greater focus in growth in territories is placed on human capital, and the essential role of education and knowledge in innovation is stressed as well. Sustainable innovation is not only an economic category, and it mainly involves a social process where cooperation plays a great role. The research aim of the paper is to assess cooperation as a factor influencing sustainable innovation in the regional aspect based on the case of the bioeconomy industry in Latvia. The development of the bioeconomy represents transition from fossil to renewable sources, and it encompasses important industries of the economies of the regions of Latvia: forestry and agriculture. In Latvia, bioeconomy industry enterprises were quite cautious in their innovative activity and mainly focused on existing innovations that they adapted to their needs, and their innovative activity was observed only within their region. A positive fact is that most of the enterprises highly rated their cooperation with scientific and research institutions in developing innovations. The promotion of cooperation is one of the objectives that specialists of the Entrepreneurship Centres of the planning regions of Latvia have to deal with, yet their capacity is not sufficient for the promotion of cooperation among innovative enterprises in the region in the context of sustainability.
Since the mid-1990s, enterprise resource plannig (ERP) information systems have been installed in thousands of companies worldwide. A growing number of studies and research papers show that information systems have a significant role in the sustainable economic development assuring economic competitiveness. Modern enterprise performance management shares a strong strategic and sustainable orientation of management focused on further strategic growth and business development with parallel use of information and all highly sophisticated knowledge resulting from modern enterprise information technology. The paper focuses on research findings related to information processes and their impact on overall entrepreneurship performance. The most important results show that the companies from the selected industrial segments in Slovakia have a strong focus on the application of innovation procedures and specific business information systems. The results bring the findings that business intelligence (BI) is based on information and knowledge with a high added value has a positive long-term and sustainable effect on the overall entrepreneurship performance. By application of selected management tools such as ERP, BI information systems and others, it can be achieved a higher entrepreneurship performance of industry companies in Slovakia and EU. We believe that our study presented in this paper contributes to explore a new dimension to the existing view on business information systems in industrial companies. More detailed research results are presented in this paper.
This paper is based on case studies research focusing on innovative ambidexterity as well as on the concept of dynamic capabilities. The aim of the paper is to identify a similarities and connect these two approaches. The analysis is centered on the exploration and exploitation activities which then are compiled into dynamic capabilities leading to innovations. The findings in the paper demonstrate that the somewhat elusive concept of dynamic capabilities can be untangled through the use of exploration and exploitation activities. The dynamic capabilities and the associated innovative ambidexterity create flows of innovative products and services that in turn lead toward the creation of sustained competitive advantages. The paper demonstrates that the existing research on innovative ambidexterity activities can be a key contributor to increasing our understanding of dynamic capabilities. This finding is valuable for both researchers and practitioners.
In foreign studies Latvia is positioned as a “depressive” region in the year 2030, which will have an insufficient population of young people. Thus, Latvia as a country with a business-friendly environment will not be able to be competitive in relation to other European countries and the flow of investment will be at risk, as well as passed on other, more competitive and better developed regions in demographic terms. Therefore, it is pertinent to analyse the trends in youth employment in Latvia and to work on Latvia’s economic development. There is necessity to promote human involvement in the labour market and to reduce their departure to foreign countries. It is important to draw attention to these challenges and to find answers to the questions: Which of the youth employment-promoting scenarios can be realised in Latvia’s regions in the near future? Which of the scenarios is the most appropriate for the development of Latvia’s regions? Which of the scenarios are more focused on the interests of all parties involved? Which scenario will ensure the country’s economic development? Four possible scenarios for promoting youth employment in Latvia were evaluated by experts. The experts were asked to assess the criteria for each scenario by hierarchy analysis. The most optimal scenario for promoting youth employment in Latvia in the experts’ opinion is the scenario with EU participation. The main idea of the scenario is the effective use of European Union (EU) funding for youth mobility in the labour market organised by the State Employment Agency.