Economic efficiency assessments based on Data Envelopment Analysis are scarce compared to technical effi- ciency studies, even in for-profit firms. Some aspects justify this scarcity, such as the difficulty to estimate ac- curate prices, given their variability over time. In many situations, external benchmarking is hindered due to organizations’ unique nature and the barriers to sharing information considered critical to competitiveness. The use of internal benchmarking can overcome some of these difficulties. This study conducted an internal benchmarking analysis of a broiler production system, focusing on cost efficiency. We conducted longitudinal case-based research over six years (2014–2019). The concepts of throughput accounting of the Theory of Con- straints were applied to structure the DEA model (inputs, prices, and output). The Critical Incident Technique was used to explore the effects of interventions on the production system’s cost efficiency. The results show that the broiler production system could reduce 32% of the total cost per unit of production if the balance of inputs suggested by the DEA evaluation was used. This work contributes to the literature by showing the potential of internal benchmarking to explore the evolution of cost efficiency over time. From a practical perspective, this study is important for managers by showing how to measure the impact of management actions on performance, providing valuable information to guide continuous improvement.
keywords: بهره وری اقتصادی | بهره وری هزینه | معیار سنج داخلی | تحلیل پوششی داده ها | تولید جوجه های گوشتی | حسابداری | Economic efficiency | Cost efficiency | Internal benchmarking | Data envelopment analysis | Broiler production | Throughput accounting

Despite the wide usage of big data in tourism and the hospitality sector, little research has been done to un- derstand the role of organizations’ capability of managing big data in value creation. This study bridges this gap by investigating how big data management capabilities lead to service innovation and high online quality rat- ings. Instead of treating big data management as a whole, we access big data management capabilities at the strategic and operational level. Using a sample of 202 hotels in Pakistan, we collected the primary data for big data capabilities, knowledge creation and service innovation; the secondary data about quality rating were collected from Booking.com. Structural equation modelling through SmartPLS was used for data analysis. The results indicated that big data management capabilities lead to high online quality ratings through the mediation of knowledge creation and service innovation. We contribute to the current literature by empirically testing how strategic level big data capabilities enable the firm to add value in innovativeness and positive online quality ratings through acquiring, contextualizing, experimenting and applying big data. Author contribution
keywords: مدیریت داده های بزرگ | قابلیت های پویا | نوآوری خدمات | ایجاد دانش | رتبه بندی کیفیت آنلاین ایجاد شده توسط مشتری | مهمان نوازی | Big data management | Dynamic capabilities | Service innovation | Knowledge creation | Customer generated online quality rating | Hospitality

Despite the popularity of environmental management accounting as an approach to support corporate cleaner production measures, so far, how the environmental management accounting implementation differs according to the stage of cleaner production strategy development is largely unknown. This study thus sought to identify how the uses of environmental management accounting and information characteristics vary among organiza- tions at different stages of cleaner production strategy development. Drawing on the contingency theory view of environmental management accounting system sophistication, cleaner production strategy development stages, and environmental management accounting uses, it developed an analytical framework. Based on eighteen case studies of business in Sri Lanka, the study analyzed the different domain-based and functional uses of envi- ronmental management accounting and their characteristics according to their cleaner production strategy development (i.e., reactive, preventive and proactive stages). Overall, the study found that environmental management accounting uses to be limited and fragmented in organizations at the reactive and preventive stages except for using environmental management accounting for cost savings and efficiency improvements. However, the findings suggest that as and when organizations progress into higher levels of cleaner production strategy development, there is a relatively high level of use of environmental management accounting in terms of inte- grative tools, and for control and stewardship purposes.
keywords: تولید پاک کننده | نظریه احتمالی | پایداری شرکت | حسابداری مدیریت محیط زیست | سری لانکا | Cleaner production | Contingency theory | Corporate sustainability | Environmental management accounting | Sri Lanka

Energy management has been considered in the global agenda as a way to improve energy performance and greenhouse gas reduction in organizations. Industries account for a significant part of energy use worldwide and present opportunities for energy efficiency improvements. Within the industry, energy management is a complex task, regarding scenarios with variables related to the following perspectives: economics, contingency, technological change and behavioural. This paper aims at analyzing the influencing factors on energy management in industries from these perspectives. A survey with 40 variables was carried out with middle managers from different industrial sectors in Brazil. The variables were divided into three groups: drivers for investments in energy efficiency; organizational processes and actions in energy management; involvement of middle managers. Initially, an exploratory factor analysis technique was employed aiming at specifying the main factors influencing energy management. In the sequence, a confirmatory factor analysis was used to associate the variables to the main factors as well as to know how the factors relate to each other. The study showed a positive correlation among all the factors identified. Statistical tests suggested that the factors could not be explained separately. Hypotheses tests were applied to verify the influence of the factors among the groups surveyed. The final model comprised eight factors into the three groups: organizational (strategic, operational), involvement (motivation, support), drivers (production, economics, competitiveness, environment). The results and the main implications of the study are discussed in the paper.
Keywords: Energy management | ISO 50001 | Energy efficiency | Industries | Factor analysis

The study of vocal communication in nonhuman primates, especially apes, offers critical insight into the origins of human language. Although human language represents a highly derived and complex form of communication, researchers have found that the organization of language follows a series of common statistical patterns, known as ‘linguistic laws’. Zipfs law of brevity and Menzeraths law are pervasive across human languages, and these laws have been identified in the communication of a small number of primate species. What remains less clear is whether these two laws also affect long-distance vocal communication in primates. Here, we provide evidence that the long-distance morning calls of male gibbons (cao vit gibbon, Nomascus nasutus, and western black-crested gibbon, Nomascus concolor) follow both Zipfs law of brevity and Menzeraths law. We found that notes of male gibbon calls conform to Zipfs law of brevity, with the most common notes being shortest in duration. Similarly, longer sequences are made up of shorter calls on average, consistent with Menzeraths law; we also found a shortening of specific note type duration and an increase in proportion of shorter call types in longer sequences, which may underpin the emergence of this law. Our findings support the generality of these two linguistic laws beyond human language and provide evidence for compression at two levels of organizations (how frequently different note types are used, and how vocal sequences are constructed) in a long-range communication system.
Keywords: communication efficiency | gibbon | linguistic laws | vocal communication