HomeEmbracing inclusive-circular and technological transitions
Embracing inclusive-circular and technological transitions
Intégration des transitions inclusives, circulaires et technologiques
Challenges and opportunities for organisations and their stakeholders
Défis et opportunités pour les organisations et leurs parties prenantes
Published on Wednesday, August 09, 2023
Abstract
The seventh edition of LIGUE (laboratoire interdisciplinaire de gestion université entreprise) international conference, to be held on december 15 and 16, 2023, invites economic stakeholders and researchers in management sciences and economics to reflect analyse and enrich debates on the brakes and levers at the level of organisations (companies, government administrations and associations) that can either block or promote the momentum towards the transition to an inclusive/circular model.
Announcement
15–16 December 2023 | Tunis, Tunisia
Argument
According to top United Nations officials António Guterres, and Lachezara Stoeva, the world is “woefully off track” to achieve the Sustainable Development Goals (SDGs) by the 2030 deadline[1]. The ambition to achieve them is seriously threatened by multiple overlapping crises, dominated by COVID-19, climate change and armed conflict (United Nations, 2022). Such suggests working towards an end to armed conflict and an overhaul of the international financial system, and above all, working towards a greener, more inclusive and more equitable economy. The President of the United Nations Economic and Social Council Lachezara Stoeva believes that "inclusion and participation are keys to successful SDG implementation"[2]. She also highlighted the importance of innovation, technology, and high-impact partnerships between governments, civil society, private sector, and academia in driving “meaningful change”.
Similar concerns are expressed about the gap in achieving a circular world economy, broader growth and sustainability goals. Indeed, voices are increasingly raising to warn about the drop in circularity in the world economy, from 9.1% in 2018, to 8.6% 2020, and to 7.2% in 2023 (Circularity Gap Report, 2023). These voices urge all policy-makers worldwide to reverse the “environmental overshoot” and to limit the abuse of planetary resources while satisfying people’s needs[3]. They also stress the need for a shared vision and purpose-driven collaboration between the public and private sectors but also with all the economic and social actors. Four key circular actions need to be allied to inverse this tendency, to achieve well-being within safe limits in the short, mid and long-term: use less, use longer, use again and make clean.
It is worthy to note that inclusivity, as a sociological paradigm, was adopted since 1995 by the United Nations. It links up with circularity, which claims an eco-friendly economic model (Krysovatyy, et al., 2018) intended to help business, industry, and policymakers to move towards a compatible goal of sustainability (Cimpan, et al., 2023) and integrate social values with scarcity-based choices (Jorgensen et al., 2023).
Although the concepts of inclusivity and circularity are widely addressed and their positive impact is empirically supported in the academic literature of economics and management sciences, the situation is obviously different when it comes to their implementation within and between organisations and their stakeholders. Add to this the advances in artificial intelligence and automation have the potential of saving labour-saving and to increase inequality and poverty around the world. They also give rise to 'winner-takes-all' dynamics that advantage highly skilled people and countries that are at the forefront of the technological progress (Korinek et al., 2021). In fact, survey reports from the United Nations and other international organisations reveal alarming results: in economics and management, the United Nations reports show a different situation: more poverty, more inequality and more pollution, with accelerating global warming (United Nations, 2022) and increased risks of a "financial abyss" for many countries (2023 UN News User Survey).
Management science academics have usually approached issues relating to inclusivity / circularity through the lens of global/sustainable performance. They advocate the idea that a company's performance should be measured by its triple contributions to economic prosperity, environmental quality and social capital. Though this performance approach, attributed to Elkington (1997) as the Triple Bottom Line, is criticised for its fragmented vision, it nevertheless remains an integrative approach to performance assessment offering an alternative logic to the linear model of production and consumption in which resources are extracted, consumed and then discarded.
Critics are nevertheless emerging to blame inclusivity/circularity-based approaches for being fragile in comparison with the prevailing traditional models, in terms both of their adoption and their implementation. For instance, Gregson et al (2015) were critical of circularity because circularity exacerbates the gap caused by the linear model. At macro level, it causes inequalities on a worldwide scale in terms of power relations, digital trade capabilities, trade infrastructure, access to finance, industrial capabilities and innovation. Opening up for circular trade can also encourage the import of second-hand products that are of poor quality or polluting. Sub-Saharan Africa, for example, is becoming a preferred destination for e-waste (Barrie, et al., 2022). At a meso level, as highlighted by Riffkin and Harter (2016), inclusive management may help to achieve objectives in the short term, but it may negatively impact a company's growth in the long term. Inclusive approaches in organisational management are more vulnerable because they require a cultural change and are strongly context-dependent (Boubakary and Peretti, 2023).
Inclusivity/circularity issues seem to emerge from the contradiction between what is announced, what is implemented and what is achieved. In addition, organisations are facing challenges in terms of how to meet the triple bottom line approach and remain sustainable while respecting the requirements of inclusivity and circularity. Several experts and academics have been urged to think about the obstacles and barriers that arise in moving toward new growth models and implementing new strategies which involve all stakeholders - economic, political, governmental, educational, social, etc. (Acemoglu and Robinson, 2012). Most often, these issues focus on two areas:
- Identifying best practices to implement and risks to avoid in order to transition toward inclusive/circular models and to improve the organizations' performance.
- Improving trust between the different stakeholders through the transparency and traceability within the value chains and financing circuits involved in inclusive/circular models.
LIC'23 conference invites economic stakeholders and researchers in management sciences and economics to reflect analyse and enrich debates on the brakes and levers at the level of organisations (companies, government administrations and associations) that can either block or promote the momentum towards the transition to an inclusive/circular model.
In its 7th edition, the LIGUE conference aims to promote research that demonstrates how policies and practices for transforming towards inclusivity/circularity are deployed by organisations. We therefore hope that this new edition will help to answer the following queries:
- How to promote financial inclusion that is a catalyst for 7 of the 17 SDGs.
- How do new inclusive/circular financial engineering practices reflect the financial performance expectations of donors?
- How does the added value of inclusive/circular business models reflect in current accounting principles and structures?
- How to ensure honest and transparent disclosure of companies' progress towards sustainable development (Ernst & Young, 2023), whether financial or non-financial, including ESG reporting?
- To capture the value of inclusive/circular business models, what role should accountants and auditors play in establishing new circular accounting approaches?
- What are the opportunities and constraints in financial accounting for companies with circular model?
- How can we promote the commitment of inclusive/circular organisations to clients, end users and funders?
- What does responsible, ethical or fair marketing look like in emerging economies?
- How can we promote organisational inclusion or an inclusive climate in which all employees are fairly valued, valued for their skills and involved in decision-making?
- For an inclusive organisation, what models of leadership, training, coaching and career management are needed?
- How to reconcile values of honesty and integrity with financial performance requirements in a liberal and competitive economy?
- How can for-profit businesses, public authorities and associations benefit from policies and incentives that encourage the adoption of inclusivity and circularity?
- Are the scarcity of resources and the health crisis (COVID-19), the political crisis (war and terrorism) and the financial crisis obstacles or opportunities for inclusivity and circularity?
- What dialogue with stakeholders is necessary to move towards an inclusive/circular model?
- How can New Public Management principles integrate dimensions of inclusivity/circularity?
- In moving towards inclusive/circular models, what role can national and/or organisational cultures play?
- Is the digital transition a lever or a brake for inclusivity / circularity?
- Artificial intelligence (A.I) in an inclusive organisation: do they complement or exclude?
- What are the challenges of the use of IT (big data, cloud, etc.) for the transition to a circular/inclusive model?
- How do quality, environmental or CSR certification or labelling contribute to an organisation's inclusivity/circularity?
- What are the costs of the implementation of an inclusive / circular model in an organisation?
- What are the advantages and disadvantages in terms of governance, human resources, operational procedures, etc. of the changes involved in adopting the inclusive/circular model?
- How can the performance of an inclusive/circular company be measured in terms of KPIs?
- What is the trade-off for a for-profit organisation between re-engineering its processes to be more inclusive/circular and its objectives in terms of economic rationality?
- How to promote inclusive/circular entrepreneurship?
- What role can digitalisation and AI play in promoting inclusive entrepreneurship?
Keynote Speakers
- Prof. Joan MartinezAlier, Balzan prize 2020, Holberg prize 2023, ICTA-Universitat Autònoma de Barcelona. Spain.
- Prof. Grégory Gueneau, ADALIA Institue, Marocco
- Prof. Khaled Hussainey, School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, UK.
- Prof. Hamid Bouchachia, Department of Computing and Informatics, Faculty of Science and Technology, UK
Submissions Guidelines
Submissions addressing issues related to the conference themes are highly encouraged. All submissions will be subject to a double-blind review process.
We welcome submissions of a standard appropriate for highly ranked journals in English or French, as short or full papers. Short papers should be of 3 to 5 pages (references not included) maximum and full papers of 12 pages maximum (references not included). They should be submitted to: ligue.international.conference@gmail.com
before 16 October 2023.
Manuscripts must be original and unpublished and not under review for publication elsewhere. Success in the review process will not guarantee publication in the special and regular issues supporting this LIC’2023 edition, but to be accepted for publication in these special issues, papers need to be presented at the conference. Authors of selected best short/full papers will be invited to submit a final full version of their contribution for a potential publication in special issues.
Article files should be written in English or in French and provided in Microsoft Word format. Please ensure that the text is in Times New Roman font style, font size 12, with 1.5 spacing.
Articles files should include:
- A cover sheet (page 1) including the title of the paper, the author’s name(s), title(s), institutional affiliations and contact details, with the primary contact person designated.
- A structured abstract on page 2: authors must supply a structured abstract (maximum 250 words in total) set out under 7 sub-headings: 1) Purpose; 2) Design/methodology/approach; 3) Findings; 4) Research limitations/implications; 5) Practical implications; 6) Originality/value; 7) Keywords: a maximum of 4 relevant and short keywords.
- Starting from page 3, a short paper and a full paper should be prepared as follows:
- Introduction
- Literature review
- Design/methodology/approach
- Findings/discussion
- Research limitations/implications
Conference fees
- Academics: 150 € or 350 TND
- Ph.D. students: 100 € or 200 TND
- Business participants: 400 TND
Conference fees cover coffee breaks, lunch, and conference pack. There will be no refund of the fees for cancellation. At least one of the authors of accepted papers is required to register for the conference AND to present the accepted contribution at the time designated in the conference program. Any research submission accepted for presentation but not presented at the conference will NOT appear nor be acknowledged in the official conference program.
Accommodation and Travel
Information on nearby accommodation and travel advice will be provided at a later date.
Important dates
- 16 October 2023 Full and short paper submission closes at midnight
- 13 November 2023 Review decision notified to authors
- 15 November 2023 Conference registration opens
- 1st December 2023 Conference registration closes
- And 15 December 2023 Conference venue
Conference partner journals
- International Journal of Accounting, Auditing and Performance Evaluation (intersciencepublishers, Scopus)
- Journal of Financial Reporting and Accounting (Emerald Publishing, Scopus, Clarivate,ABCD)
- International Journal of Emerging Markets (Emerald Publishing, Scopus, Clarivate, ABS,ABCD)
Conference General Chairs
Prof. Hamida Skandrani & Ass. Prof. Rym Bouderbala
Scientific Committee
- Abaoub Outertani Nadia (ESCT, LARIMRAF, Manouba, Tunisia)
- Arfaoui Masmoudi Feten (ISG Tunis, Univ . Tunis, LIGUE, Univ. Manouba, Tunisia
- Azibi Jamel (FSJEG Jendouba, Univ. Jendouba, IFGT, Univ. El Manar, Tunisia)
- Ben Boubaker Ghérib Jouhaina (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Ben Hassine Anissa (ESSECT, LARIME, Univ. Tunis, Tunisia)
- Ben Salma Fatma (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Boubaker Adel (FSEG Tunis, IFGT, Univ. El Manar Tunisia)
- Bouderbala Rym (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Boujelbène Saoussen (ESC SFAX, URAMEF, Univ. Sfax, Tunisia)
- Chakroun Raida (IHECT, Univ. Carthage, LIGUE, Univ. Manouba, Tunisia)
- Chouk Souad (ESCT, LIGUE, Univ. Manouba, Tunisia
- Chtourou Wafi (IHECT, Univ. ECSTRA, Univ. Cathage, Tunisia)
- Damak Salma (IHECT, Univ. Carthage, LIGUE, Univ. Manouba, Tunisia)
- Gharbi Sami (FSJEG Jendouba, Univ. Jendouba)
- Gueneau Grégory, ADALIA Institue, Marocco
- Guermazi Houda (ENSI, LIGUE, Univ. Manouba, Tunisia)
- Hendaoui Feyrouz (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Hussainey Khaled (School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, UK)
- Jallouli Rim (ESEN, LIGUE, Univ. Manouba, Tunisia)
- Keffala Rochdi (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Khanchel Hanen (IHECT, Univ. Carthage, LIGUE, Univ. Manouba, Tunisia)
- Khlif Hichem (FSEG Sfax, Univ. Sfax)
- Khlif Wafa (TBS Education, Barcalona, AAC lab, Spain)
- Krichène Aida (ISG SOUSSE, Univ. Sousse, LIGUE, Univ. Manouba, Tunisia)
- Malek Adnane (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Masmoudi Sana (ESC Sfax, URAMEf, Univ. Sfax, Tunisia)
- Matoussi Hamadi (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Moalla Hanene (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Mouelhi Ben Dhamane Nourchène (IHECT, Univ. Carthage, LIGUE, Univ. Manouba, Tunisia)
- Saidani Chiraz (ESSECT, LARIME, Univ. Tunis, Tunisia)
- Sebai Saber (ISCAE, Univ. Manouba, IFGT, Univ. El Manar Tunisia)
- Skandrani Hamida (ISCAE, LIGUE, Univ. Manouba, Tunisia)
- Temessek Azza (IHECT, Univ. Carthage, LIGUE, Univ. Manouba, Tunisia)
- Zaddem Férid (ISCAE, LIGUE, Univ. Manouba, Tunisia)
Organising Committee
- Akremi Raja (PhD in Finance)
- Amara Elyssa (PhD in Management)
- Arfaoui Feten (PhD, HDR in Accounting)
- Baklouti Mariam (PhD in Management)
- Bedoui Anissa (PhD in Management)
- Bellaoui Youssef (PhD Student)
- Ben Hamouda Samir (PhD in Management)
- Ben Salem Rahma (PhD, HDR in Accounting )
- Ben Slama Fatma (PhD, HDR in Accounting)
- Bouderbala Amel (PhD in Management)
- Ebeker Mariam (Doctorante en management)
- Erraies Olfa (PhD in Finance)
- Gharsi-Missaoui Manel (Docteure en Management)
- Hamama Feten (PhD in Accounting)
- Keffala Rochdi (PhD in Finance)
- Khanchel Hanen (PhD in Management)
- Mhissen Ines ((PhD in Management)
- Tarfaoui Rim (PhD Student)
- Zramdini Olfa (PhD in Accounting)
References
Acemoglu, D., & Robinson, J. A. (2012). Why nations fail: the origins of power, prosperity, and poverty. Crown Publishers, New York.
Adams CA, & Larrinaga C. (2019), “Progress: Engaging with organisations in pursuit of improved sustainability accounting and performance”. Accounting, Auditing & Accountability Journal.
Barrie, J., Schröder, P. & Schneider-Petsinger, M. (2022), The role of international trade in realizing an inclusive circular economy, Research Paper, London: Royal Institute of International Affairs, https://doi.org/10.55317/9781784135393.
Boubakary, B., & Peretti, J. M. (2023). Management inclusif et performance durable de l’entreprise: une revue systématique de la littérature. Revue Management & Innovation, (3), 55-75.
Chouldechova, A. (2017). Fair prediction with disparate impact: A study of bias in recidivism prediction instruments. Big Data 5.2, 153–163
Cimpan, C., Iacovidou, E., Rigamonti, L., & van Velzen, E. U. T. (2023). Keep circularity meaningful, inclusive and practical: A view into the plastics value chain. Waste Management, 166, 115-121.
Circle Economy. (2023). The circularity gap report 2023. Amsterdam.
Di Vaio A, Hasan S, Palladino R, & Hassan R. (2023), “The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework”. Environment, Development and Sustainability. ;25(1):734-810. doi: 10.1007/s10668-021-02078-5.
Elkington, J. (1997). Cannibals with forks: the triple bottom line of twenty-first century business. Capstone.
Ernst & Young Report, (2023), How circularity translates into nonfinancial reporting, Ernst & Young Report, (2023), How circularity translates into nonfinancial reporting. © 2023 Ernst & Young LLP.
Global inclusivity report (2022), agents of change for an inclusive world, Emerald Publising.
Gregson N, Crang M, Fuller S, & Holmes H. (2015), “Interrogating the circular economy: The moral economy of resource recovery in the EU”. Economy and Society, 44 (2). pp. 218-243.Jørgensen S, Tynes Pedersen L G & Skard S, (2023), Resource accounting for a circular economy: evidence from a digitalised waste management system, Accounting Forum, DOI: 10.1080/01559982.2023.2166001
Grgic-Hlaca, N, Zafar, M.B, Gummadi, K.P & Weller, A. (2018). Beyond distributive fairness in algorithmic decision making: Feature selection for procedurally fair learning. In Proc. of AAAI poverty. Crown Publishers, New York.
Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, conservation and recycling, 127, 221-232.
Korinek, M. A., Schindler, M. M., & Stiglitz, J. (2021). Technological progress, artificial intelligence, and inclusive growth. IMF working papers, International Monetary Fund.
Krysovatyy, A., Mokiy, A., Zvarych, R., & Zvarych, I. (2018). Alterglobalization via the inclusive circular economy paradigm. Economic annals-XXI, (174), 4-9.
Kwarteng, A., Agyenim-Boateng, C. & Simpson, S.N.Y. (2023), "The barriers to adapting accounting practices to circular economy implementation: Evidence from Ghana", Journal of Global Responsibility, Vol. 14 No. 1, pp. 1-26
Larrinaga C, & Garcia-Torea N, (2022), “An ecological critique of accounting: The circular economy and COVID-19”, CriticalPerspectives on Accounting, Volume 82, https://doi.org/10.1016/j.cpa.2021.102320.
Murray, A., Skene, K., & Haynes, K. (2017). The circular economy: an interdisciplinary exploration of the concept and application in a global context. Journal of business ethics, 140, 369-380.
Nishii, L. H. (2013). The Benefits of Climate for Inclusion for Gender-Diverse Groups. Academy of Management Journal, 56(6), 1754-1774.
Riffkin, R., & Harter, J. (2016). Using employee engagement to build a diverse workforce. Gallup Inc.
Roberson, Q. M. (2006). Disentangling the Meanings of Diversity and Inclusion in Organizations. Group & Organization Management, 31(2), 212-236.
United Nations (2022), The Sustainable Development Goals Report. New York.
Notes
[1] Halfway to 2030, world ‘nowhere near’ reaching Global Goals, UN warns | UN News
[2] Lachezera Stoeva, President of the United Nations Economic and Social Council (ECOSOC), UN News, ONU Infofor
[3] SDG Knowledge Hub, The International Institute for Sustainable Development (IISD), https://sdg.iisd.org/news/we-live-in-the-overshoot-era-circularity-gap-report-2023/
Subjects
- Economics (Main category)
- Society > Economics > Management
Places
- Tunis
Tunis, Tunisia
Event attendance modalities
Full on-site event
Date(s)
- Monday, October 16, 2023
Attached files
Keywords
- inclusivité, circularité, intelligence artificielle, transition comptable, inclusion financière, transition organisationnelle, marketing responsable, marketing éthique, justice environnementale, performance, partie prenante
Contact(s)
- Hamida Skandrani
courriel : hamida [dot] skandrani [at] iscae [dot] uma [dot] tn - Salma Damak Ayadi
courriel : salmadamak [at] yahoo [dot] fr - Raida Chakroun
courriel : raida_c [at] yahoo [dot] fr
Reference Urls
Information source
- Rym Bouderbala
courriel : rym [dot] bouderbala [at] iscae [dot] uma [dot] tn
License
This announcement is licensed under the terms of Creative Commons CC0 1.0 Universal.
To cite this announcement
« Embracing inclusive-circular and technological transitions », Call for papers, Calenda, Published on Wednesday, August 09, 2023, https://doi.org/10.58079/1boc
