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Article
Publication date: 24 May 2024

Alice Garner, Mary Leahy, Anthony Forsyth and Renee Burns

This article examines the role the Australian Trade Union Training Authority (TUTA) played in international education through the provision of trade union courses and exchanges…

Abstract

Purpose

This article examines the role the Australian Trade Union Training Authority (TUTA) played in international education through the provision of trade union courses and exchanges. We consider how an investigation of trade union networks contributes to a richer understanding of international education linkages.

Design/methodology/approach

This paper is based on research conducted for an Australian Research Council (ARC)-funded project: Trade union training: reshaping the Australian industrial landscape (ARC LP180100500). This research involved a critical analysis of 60 semi-structured oral history interviews and textual archives, including the official records held by the National Archives of Australia and papers held by the Noel Butlin Archives, the Australian Council of Trade Unions and in private collections.

Findings

TUTA was established primarily as a national union training organisation, but from its inception, it also acted as a hub for the development of regional and international labour networks. The nature of TUTA’s work placed it at the intersection of international trade union and educational domains. Although there were some points of contact with formal international programs (e.g. Japan–Australia and Kellogg Foundations, the Colombo Plan and US Department of Labour exchanges schemes), the specific contribution of TUTA is overlooked in the educational exchange literature. The role of TUTA is revealed through institutional connections and individual experiences.

Research limitations/implications

Further research is required to gain a deeper understanding of the impact of TUTA from the perspective of former participants in international TUTA course and current and former trade unionists in the Asia–Pacific.

Originality/value

This article builds new knowledge by examining the connections forged in the Asia–Pacific region at the intersection of trade union and educational networks, an area often overlooked in the literature on educational exchange.

Article
Publication date: 6 June 2024

Mani Pillai

This study utilizes Bourdieu’s concepts of field, capital and habitus to investigate the networking strategies of Asian and Black knowledge workers in the London Insurance Market…

Abstract

Purpose

This study utilizes Bourdieu’s concepts of field, capital and habitus to investigate the networking strategies of Asian and Black knowledge workers in the London Insurance Market. It also examines the factors contributing to the success or failure of these strategies. The trading activities of the London Insurance Market are underpinned by interdependent relations among its participants. It provides an appropriate context for examining the networking strategies adopted by Asian and Black workers to accelerate their careers.

Design/methodology/approach

This research employed a qualitative methodology, gathering data from 24 participants through semi-structured interviews. Participants were selected using purposive, convenience, and snowball sampling methods. Thematic analysis was used to analyze data and develop aggregated concepts from the identified themes and subthemes.

Findings

The London Insurance Market accords great importance to networking. Interpersonal connections significantly influenced career progression, often overshadowing educational attainments. Asian and Black workers faced systemic nepotism and limited access to influential networks in this field. Participants strategically used their interactions to overcome these challenges and advance their careers. Many believed that their careers had a better chance of progressing through informal networks than through formal channels such as Human Resources. Some participants declined to engage in the commonly accepted networking practices, choosing alternative ways to further their careers.

Practical implications

Findings underscore the need for implementing specific organizational policies to address systemic biases and nepotism, particularly in front-office recruitment. Such policies could include prioritizing merit-based hiring practices and developing targeted initiatives to reduce the underrepresentation of minority ethnic workers in front-office positions. By adopting these measures, organizations can create more equitable career advancement opportunities and leverage the full potential of their diverse workforce.

Originality/value

This study contributes to the existing literature on minority ethnic workers' careers, networking theory and workplace diversity. It provides insights into the networking strategies of Asian and Black workers within the London Insurance Market, revealing that these strategies are dependent on contextual factors. The study also highlights the pervasive practice of nepotism deeply ingrained in the habitus of the London Insurance Market and which acts as a barrier for gaining access to influential networks.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 4 June 2024

Jiaming Shi and Chaoxin Jiang

This study aims to investigate the effect of sandwich-generation caregiving (caregiving for elders and children simultaneously) on employed caregivers’ job satisfaction when…

Abstract

Purpose

This study aims to investigate the effect of sandwich-generation caregiving (caregiving for elders and children simultaneously) on employed caregivers’ job satisfaction when compared with non-sandwich caregiving patterns of no caregiving, children-only caregiving and elders-only caregiving. This study also aims to explore whether depression mediates this effect and whether three types of caregivers-friendly work time (less work-time length, less nonstandard work-time schedule and more work-time autonomy) buffer these direct and indirect effects.

Design/methodology/approach

A sample of 7,571 Chinese employees is chosen from the 2020 China Family Panel Studies through a multistage stratified sampling design.

Findings

After controlling for employees’ sociodemographic, work and other caregiving characteristics, this study finds that sandwich-generation caregiving is indeed more likely to negatively affect employees’ job satisfaction when compared with no caregiving and elders-only caregiving, but to the same extent as children-only caregiving. This study also suggests that the effect of sandwich-generation caregiving on job satisfaction is mediated by employees’ depression and that three types of caregiver-friendly work time help to weaken the negative effects on employees’ depression and job satisfaction.

Originality/value

To the best of the authors’ knowledge, this is the first study to explore the negative spillover effect and its mechanisms of caregiving on employees’ job satisfaction through focusing on a special caregivers group: employed sandwich-generation caregivers. These results shed light on the importance of extending caregiver studies to the workplace and provide implications for organization managers and human resources practitioners to design caregiver-friendly workplace policies to maintain employed caregivers’ work-family balance.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 20 May 2024

Ana-María Ríos, María-Dolores Guillamón and Bernardino Benito

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change…

Abstract

Purpose

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

Design/methodology/approach

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Findings

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

Originality/value

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 3 June 2024

Nitya Nand Tripathi, Aviral Kumar Tiwari, Shawkat Hammoudeh and Abhay Kumar

The study tests risk-taking and risk-aversion capabilities while distinguishing between business group firms and stand-alone firms and considering oil price volatility. Second…

Abstract

Purpose

The study tests risk-taking and risk-aversion capabilities while distinguishing between business group firms and stand-alone firms and considering oil price volatility. Second, this attempt to study the linkage between risk-taking during market down movements and when the firms have established themselves as product market leaders. Third, this study analyses the “sentiment” state, where it explores the reaction of corporations when the market is in the negative direction, and lastly, it explores the linkage between product market competition and risk-aversion.

Design/methodology/approach

This study uses financial information for 1,273 non-financial companies and other required data from various sources. The study employs panel data and utilizes different empirical methodologies, including the generalized method of moments (GMM) estimator, to test the stated hypotheses.

Findings

We find that the business group firms have more risk-taking proficiencies compared with the stand-alone firms. Moreover, this study discovers that the corporates avoid taking risks when the market is not performing well. Also, when the market is down and crude prices are high, the management expects high earnings in the future, willingly takes risks and shows that product market leaders do not follow the risk-aversion strategy.

Practical implications

The empirical results indicate that oil price movement can restrict management’s behaviour when choosing a risky investment project. Management should develop a robust policy that follows the group of firms. In the policy, the management should describe the level of risk that may be taken by the firm and implement it when required.

Originality/value

Since we do not find any studies in this context, then there is a major and essential gap in the literature that this study should fill.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

Open Access
Article
Publication date: 31 May 2024

Abd Alla Ali Mubder Mubder

Just-in-Time (JIT) arrival in the context of port calls can be used to reduce fuel and emissions to achieve environmental targets. The purpose of this paper is to study the…

186

Abstract

Purpose

Just-in-Time (JIT) arrival in the context of port calls can be used to reduce fuel and emissions to achieve environmental targets. The purpose of this paper is to study the implementation process of the Pre-booking Berth Allocation Policy (PBP) and analyze the effectiveness of this policy for the implementation of JIT in port calls.

Design/methodology/approach

The study deploys a single case study approach to empirically analyze port authority’s transition from a first-come-first-served (FCFS) arrival policy to the PBP. Observations, interviews and documents were used to collect data during 2020–2022. The analysis deployed the capability, opportunity, motivation and behavior model.

Findings

The transition from FCFS to PBP requires an inter-organizational approach, engaging external actors to manage diverse needs and preferences. This fosters effective transition and addresses conflicting interests. The PBP enables JIT arrival, enhancing operational and environmental performance, but faces barriers such as resource dependency and lack of trust. Information sharing capability among the actors, supported by Port Community Systems and adjusted operating rules, is crucial. Moreover, the PBP facilitates integration between sea and hinterland transportation, improving planning and efficiency across maritime transportation chains.

Research limitations/implications

The single case study limits the generalizability of the findings.

Practical implications

Implementing the PBP is complex and demands careful planning from managers. Involving port call actors in the transition is helpful for port managers because they provide valuable feedback and highlight overlooked issues.

Originality/value

Five propositions are suggested to highlight the role of inter-organizational collaboration, information sharing and overcoming barriers such as resource dependency to successfully realize the benefits of JIT in maritime transportation chains.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 20 May 2024

Jamie Borchardt and Deborah Banker

We examined skill building techniques and changes over the course of a semester with pre and post-test data collection after implementing experiential learning assignments.

Abstract

Purpose

We examined skill building techniques and changes over the course of a semester with pre and post-test data collection after implementing experiential learning assignments.

Design/methodology/approach

The Schutte Self-Report Emotional Intelligence Test (SEEIT) was used to measure emotional intelligence among students who interned for a 16-week period.

Findings

We found a significant difference using a paired samples t-test in SSEIT scores between the pre (M = 126.6, SD = 4.3) and the post-internship (M = 133.8, SD = 5.7) scores. t(5) = -5.61, p = 0.002. Students had an overall increase in mean scores over the course of one semester.

Research limitations/implications

This was a pilot study that we completed to determine applicability of internship and increasing emotional intelligence. Overall, we saw an increase in EI in pre and post-test comparisons. This was a pilot study, so more research is needed on this topic.

Practical implications

Students were placed in situations during the internship process to help facilitate real world problems and were required to apply applicable textbook knowledge, develop theory-based activities and report their findings. Students worked with various age groups and learned how to work with a variety of populations including faculty, teachers, children and parents on a regular basis and this process contributed to their experience and potentially increased emotional intelligence over a 16-week period.

Social implications

This research addresses the importance of emotional intelligence (EI) in career readiness and its role in potentially mitigating burnout in psychological professions.

Originality/value

This is important to those in the field of psychology and child development and family studies because it addresses concerns with the shortage of skilled and prepared workers.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 7 June 2024

Huilan Zhang and Jing Wang

While the determinants of voluntary political spending disclosure have been extensively studied in the literature, there remains a lack of clear evidence regarding the specific…

Abstract

Purpose

While the determinants of voluntary political spending disclosure have been extensively studied in the literature, there remains a lack of clear evidence regarding the specific impacts of managerial ability and political risk on such disclosure. Thus, the purpose of this study is to shed light on whether and how managerial ability and political risk influence firms’ political spending disclosure.

Design/methodology/approach

This study uses a sample of 2,242 firm-year observations of S&P 500 companies between 2013 and 2021.

Findings

This study finds that firms with high-ability managers generally disclose more information about political spending. This positive relationship between managerial ability and political spending disclosure holds even after conducting additional tests to address potential endogeneity concerns. Furthermore, this study finds that firms operating in high-risk political environments also exhibit a greater propensity to disclose information regarding their political spending. The results remain robust to alternative measures of managerial ability and political risk.

Practical implications

This study suggests that when designing policy to motivate firms to disclose political spending information, policy makers need to be aware of the critical role of managerial ability and idiosyncratic political risk the firm faces. In addition, this study offers insights to shareholders, advocacy groups, regulators and academics interested in understanding the determinants of political spending disclosure.

Originality/value

This study is among the first to provide empirical evidence that political spending disclosure can be explained by managerial ability and political risk. In addition, this study complements the literature on the consequences of managerial ability and political risk. Focusing on voluntary political spending disclosure, this study contributes to a deeper understanding of the factors shaping the overall corporate information environment.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 28 May 2024

Emmanuel A. Morrison, Douglas A. Adu and Yongsheng Guo

This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and…

Abstract

Purpose

This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and sustainable business practices. This SLR is done in three parts: (1) examine the theories employed by previous studies; (2) identify the unique variables employed by researchers in analysing this interrelationship and (3) explore potential opportunities for further study in the field.

Design/methodology/approach

This study conducted an SLR analysing studies from the Web of science, Scopus and EBSCO in over 20 countries from 2009 to 2022 published in several top-ranked journals. We utilised various search strings using the key phrases “executive compensation”, “CEO Pay”, “financial performance” and “sustainable business practices”. The initial sample of 27,210 was filtered with our meticulous inclusion and exclusion criteria to produce a list of 161 studies.

Findings

Our findings are as follows: first, most studies encompassing this subject area lack multi-theoretical perspectives with agency theory being the most dominant theoretical viewpoint; second, we observed the use of monotonous quantitative research methods, with studies heavily lacking qualitative and mixed-method research approaches; finally, there is a palpable gap in cross-country studies.

Research limitations/implications

There are a few limitations that must be acknowledged. First, the inclusion criteria ensured that only articles published in the CABS journal ranking of three star and above. Thus, this review may not be a precise reflection of the EC, FP and SBPs literature scope. The inclusion criteria also limit our review to only accounting, finance, management and business-related studies about the topic. Therefore, future studies could explore studies ranked three star and below and from other subject areas.

Originality/value

This study contributes to the existing literature by conducting a comprehensive SLR that examines both the theoretical underpinnings and empirical evidence on this topic. It builds upon previous research and extends our understanding of the interrelationship among executive compensation, financial performance and sustainable business practices.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 27 May 2024

Caterina Pesci, Lorenzo Gelmini and Paola Vola

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature…

Abstract

Purpose

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

Design/methodology/approach

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Findings

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Originality/value

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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