Search results

1 – 3 of 3
Content available
Article
Publication date: 11 December 2023

Maria M. Raciti, Linda Alkire and Amanda Beatson

This paper is part of the Special Issue series Improving Life on Planet Earth – A Call to Action for Service Research to Achieve the Sustainable Development Goals (SDG). This…

Abstract

Purpose

This paper is part of the Special Issue series Improving Life on Planet Earth – A Call to Action for Service Research to Achieve the Sustainable Development Goals (SDG). This paper aims to provide the groundwork for Service Research Theme 2 – services that provide OPPORTUNITY for all humans. Service Research Theme 2 comprises SDG4, quality education; SDG5, gender equality; and SDG10, reduced inequalities and seeks to mobilize ServCollab’s aspirations to reduce human suffering, improve human well-being and enable well-becoming.

Design/methodology/approach

A scoping review appraising existing service research related to SDG4, SDG5 and SDG10 was conducted, establishing interlinkages, identifying patterns within each SDG and then assembling a research agenda for service researchers.

Findings

The scoping review identifies 18 patterns in service research (six patterns per SDG) pertaining to Service Research Theme 2. Common patterns among the SDG4, SDG5 and SDG10 included underrepresentation, consumer-centricity, the absence of explicit SDG linkages, the predominance of one theoretical anchor and the preference for quantitative studies, particularly surveys. Overall, the scoping review found that service research related to Service Research Theme 2 is patchy in that it is overdeveloped in some topics, methodologies and methods yet underdeveloped or silent in others.

Originality/value

The high-level research problem of Service Research Theme 2 is as follows: How have services provided OPPORTUNITY for all humans? This paper analyzes patterns in service research and, from these patterns, assembles a research agenda that sparks and guides further research.

Details

Journal of Services Marketing, vol. 38 no. 2
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 18 September 2023

Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Abstract

Purpose

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Design/methodology/approach

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

Findings

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

Research limitations/implications

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

Originality/value

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 20 November 2023

Rachael Millard and M. Bilal Akbar

This paper aims to understand what reflexivity means and explores which types of reflexivity could be applied within social marketing practice as a critical approach to overcoming…

Abstract

Purpose

This paper aims to understand what reflexivity means and explores which types of reflexivity could be applied within social marketing practice as a critical approach to overcoming failures.

Design/methodology/approach

This paper is a critical literature review.

Findings

The study proposes a typology for a reflexive approach to social marketing practice to overcome failures. The typology is built on self and critical reflexivity, simultaneously allowing social marketers to reflect on external and internal factors that may affect the individual's role and could negatively affect social marketing practice unless otherwise considered. The types of reflexivity discussed are not prescriptive; instead, the authors intend to provoke further discussion on an under-researched but vital area of social marketing.

Research limitations/implications

The proposed typology is conceptual; an empirical investigation to gain social marketer's views would further enhance the effectiveness of the applications of the typology.

Practical implications

Social marketers could use the proposed typology for future practice.

Originality/value

This is the first study that conceptualises various types of reflexivity within social marketing practice to overcome failures.

Details

Journal of Social Marketing, vol. 14 no. 1
Type: Research Article
ISSN: 2042-6763

Keywords

Access

Year

Last 6 months (3)

Content type

Article (3)
1 – 3 of 3