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1 – 10 of over 2000
Article
Publication date: 6 July 2023

Ashok Ganapathy Iyer and Andrew Roberts

This paper presents the phenomenographic analysis of students' approaches to learning in the first year architectural design coursework; thereby correlating contextualization in…

Abstract

Purpose

This paper presents the phenomenographic analysis of students' approaches to learning in the first year architectural design coursework; thereby correlating contextualization in the architectural curriculum.

Design/methodology/approach

This paper reviews phenomenographic data of first year architecture students' learning experience through a comparative analysis of first- and fourth-year students' approaches to learning in the design studio; further co-relating this analysis to the final classification involving all five years of students' learning approaches in the architecture program.

Findings

Five meta-categories of the comparative analysis and nineteen meta-categories of the final classification are evaluated using first-year students' learning approaches – to understand the importance of contextualization in curriculums of architecture.

Practical implications

This phenomenographic analysis of first-year students' learning experience represents the onward journey from surface-to-deep approaches to learning that is encountered in their learning approaches, pertaining to the design process in the design coursework during five years of architectural education.

Originality/value

This paper systematically extends the discussion of first year architecture students' engagement in the design process that leads to deep learning; further delving into the static dimension of knowledge and its extension to the dynamic dimension of knowing architecture.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 1 August 2023

Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani, Rami Ibrahim A. Salem, Bilal Bilal and Frank Obenpong Kwabi

The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.

Abstract

Purpose

The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.

Design/methodology/approach

This paper used various audit committee variables (size, meetings, gender diversity and financial expertise) to measure AQ and its impact on CS. The authors used a total of 2,110 firm-year observations from 2010 to 2019.

Findings

The authors found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings. However, audit committee size is positively related to CS among German firms but has no impact on UK firms. The authors also document evidence that audit committee meetings restrain UK managers from engaging in CS. However, the authors found no impact on CS among German firms. The study results hold even after employing several tests.

Research limitations/implications

Overall, the study findings provide broad support in an international setting for the board to improve its auditing practices and offer essential information to investors to assess how AQ affects the financial reporting process.

Originality/value

Most CS studies used market-oriented economies such as the USA and UK and ignored bank-based economies such as Germany, France and Japan. The authors provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 13 February 2023

Hasri Mustafa and Mohd Ikhwan Ibrahim

The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom (1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang…

Abstract

Purpose

The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom (1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang Laut Melaka (the Maritime Law). The focus is on self-correction, control and accountability that were used to preserve the peace and well-being of society and the overall harmony of the community during the period.

Design/methodology/approach

The study employs close readings to discover and identify implicit formal and thematic elements of the texts into a meaningful enactment. The study is based on historical archival research at the National Archives of Malaysia and at the National Library of Malaysia.

Findings

Though classical, the underlying accounting practices were shown to consummate in an articulated model of measurement activities based on specific proportion of gold in tahil measurement, used for slaves, free men and stolen animal and property value. Controls were established through punishment and penalty. Accountability functioned in different levels and degrees hierarchically and horizontally.

Research limitations/implications

The study excludes the improved sections of the laws that are based on the Islamic perspective. The discussion is limited to the indigenous adat sections of laws only although the sections may inseparable with the Hindu/Buddhist tradition.

Originality/value

A study of these classical laws would be a reference for accounting publication in the Malay world which has been stationed in the gallery for many years, awaiting discovery.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 May 2023

Emily Rice and Shelley O'Connor

Care leavers are identified as a vulnerable group within UK society and, unsurprisingly, are more susceptible to mental health problems. Research highlights inadequacies among UK…

Abstract

Purpose

Care leavers are identified as a vulnerable group within UK society and, unsurprisingly, are more susceptible to mental health problems. Research highlights inadequacies among UK Government provisions combined with poorer outcomes for care leavers. This paper aims to measure the effectiveness of provisions on mental health when transitioning from the care system to adulthood.

Design/methodology/approach

A systematic review was conducted to identify and highlight the inadequacies of provisions in place to aid a care leaver’s transition and the effects on their mental health. Of the 211 studies identified from the search, six studies met the eligibility criteria and were deemed eligible by the researcher for further exploration of themes.

Findings

The findings identified feeling isolated, training given to care professionals and caregivers, collaboration, lack of preparation and support and access and gaps in provisions as the five key themes. The overarching theme of interconnectedness and interplay between subthemes, mental health and a care leaver’s transition, is strongly presented throughout. Many participants within the individual studies reported negative findings illustrating the weaknesses of provisions and the negative effect on their mental health. Furthermore, the findings emphasise the unique nature of everyone’s experience transitioning out of the care system.

Research limitations/implications

A limitation of the review is the selection of key words, which may have restricted the results produced during the main search, subsequently affecting the amount of relevant data extracted and synthesised. Finally, less emphasis on grey literature and more on empirical studies reduces the probability of discovering null or negative findings, therefore increasing the chances of publication bias (Paez, 2017). A small number of eligible studies increase the risk of not making important comparisons, prompting a wider search to be conducted in the future. An unequal ratio between national and international research in the systematic review restricts fresh perspectives and strategies concerning the mental health of care leavers.

Practical implications

Care leavers are identified as a vulnerable group within society and, unsurprisingly, are more susceptible to mental health problems. The UK Government enforces national and local policies to support young adults leaving the care system and transitioning to independence. However, previous research highlights inadequacies among provisions, combined with poorer mental health outcomes for care leavers.

Social implications

Following on from gaps in the current findings, an investigation into regional disparities across provisions aimed at assisting care leavers transitioning to independence would produce useful information for the field and policymakers. Although current research addresses the essence of interplay between mental health and transitioning, further research is required to help build a supporting argument for adaptations and improvements in policies and practice.

Originality/value

This study supports the argument for an increase in attention from the UK Government and policymakers to improve the quality and quantity of support for a population often underserved and marginalised, especially in terms of reducing poorer mental health outcomes.

Details

Journal of Children’s Services, vol. 18 no. 2
Type: Research Article
ISSN: 1746-6660

Keywords

Article
Publication date: 20 April 2023

Madeleine Besson, Philippe Jacquinot, Rémi Jardat and Jean-Luc Moriceau

This article of exploratory research provides a critical perspective on accountability, focusing on three characteristics: transparency, asymmetry and individual agency. An…

Abstract

Purpose

This article of exploratory research provides a critical perspective on accountability, focusing on three characteristics: transparency, asymmetry and individual agency. An experimental method is developed, calling for an ethics of accountability.

Design/methodology/approach

Four entrepreneurs have given accounts of themselves and their projects in life cycle interviews. This article applies Devereux's approach (1967), which allows for opacity (the “unconscious”) to oneself and to others with symmetry between analysts and analysed, and a lack of demarcation between the observer and the observed.

Findings

A tragic entrepreneurial accountability trap of continuous self-justification was discovered, which pertains both to the entrepreneurs and the researchers. Nonetheless, the researchers as inspired by Devereux's method were able to realize a form of accounterability.

Social implications

This article shows that the demands for transparent, asymmetrical and agentive accountability call for ethical reflection. The request for accounts, as resulting in the accounts given and the research conducted into accountability, are all sources of constraints. Differing the accountability situation may lessen the constraints.

Originality/value

This study introduces Devereux's method as an investigative tool in accountability research, opening up new perspectives on communication and analysis. This article shows the researcher as situated both inside and outside of the accountability mechanisms. This article explores a singular form of accountability; that of entrepreneurs who seemingly only account for the future, thereby disconnecting them from others.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 7/8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 October 2023

David Eugene Johnson and Debora Jane Shaw

The purpose of this paper is to inform or alert readers to the extensive use and ready availability of genetic information that poses varying degrees of social and legal danger…

Abstract

Purpose

The purpose of this paper is to inform or alert readers to the extensive use and ready availability of genetic information that poses varying degrees of social and legal danger. The eugenics movement of the 1920s and the general acceptance of genetic essentialism provide context for considering contemporary examples of the problem.

Design/methodology/approach

This paper takes an argumentative approach, supporting proposals with ideas from historical and current research literature.

Findings

The limits of data protection, extensive use of direct-to-consumer genetic testing and use of genetic information in white nationalist circles portend a resurgence of eugenic beliefs from a century ago.

Social implications

Research-based recommendations may help to avoid extreme consequences by encouraging people to make informed decisions about the use of genetic information.

Originality/value

The paper counterposes contemporary understanding of genetic testing and data accessibility with the much older ideology of eugenics, leading to concerns about how white nationalists might further their aims with 21st century technology.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 13 June 2023

Evelize Culpi Mann, Heitor Murilo Gomes, Amanda Jasmine Williamson and Manuel Castelo Branco

This study aims to investigate whether Brazilian companies have increased their reporting on biodiversity within the past decade and whether reporting practices are linked to the…

Abstract

Purpose

This study aims to investigate whether Brazilian companies have increased their reporting on biodiversity within the past decade and whether reporting practices are linked to the government's stance on environmental protection, media coverage and industry biodiversity risk.

Design/methodology/approach

Using content analysis and ordinary least squares regression models, the authors examine sustainability reports from Brazilian listed and non-listed companies from 2010 to 2020.

Findings

This study’s empirical analysis indicates that companies have decreased their reporting on biodiversity over the decade. Findings suggest that biodiversity reporting is associated with the level of scrutiny from external constituents, such as industry biodiversity and the president's own public policy agenda and partially by media coverage.

Originality/value

The literature seems to lack an understanding of how political factors may drive social and environmental reporting practices, especially biodiversity reporting. This study addresses this issue by examining the relationship between the government's stance on environmental protection. By focusing on biodiversity reporting in an emerging country like Brazil, this study also generates insights into a highly impactful yet under-researched context.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 29 September 2023

Mollie Haskins, Tinisha Osu and Michelle Carr

This paper aims to explore the prevalence, motivations and support for student sex work within North East higher education institutions. With limited existing research in this…

Abstract

Purpose

This paper aims to explore the prevalence, motivations and support for student sex work within North East higher education institutions. With limited existing research in this area, this study fills a crucial gap in understanding student sex work in the UK and its specific manifestation in the North East region.

Design/methodology/approach

To achieve its objectives, this study adopted an exploratory, cross-sectional design conducted entirely online due to the Covid-19 pandemic. A mixed-methodology approach was used, inspired by previous research, gathering quantitative data through a semi-structured questionnaire and qualitative data through open-ended survey questions.

Findings

The study revealed that 11.4% of students engaged in sex work, primarily in indirect and online-based forms. lesbian, gay, bisexual and transgender (LGBTQ)+ students were more likely to participate in sex work compared to heterosexual students. Financial difficulties and lifestyle preferences were identified as significant motivations for student sex work.

Research limitations/implications

A limitation of the study was the lack of diversity in the sample, with predominantly young, white, heterosexual and cis-gender females, potentially neglecting other demographics' struggles. Future research should include larger and more diverse samples to ensure representative findings.

Practical implications

The research highlights the need for greater awareness and support for student sex workers within North East universities. Policies and services should consider the unique challenges faced by LGBTQ+ student sex workers to reduce stigma and potential dangers.

Social implications

Understanding the prevalence of student sex work sheds light on the need to challenge societal assumptions and stigmas surrounding sex work, particularly concerning gender and sexuality.

Originality/value

This study breaks new ground by providing novel insights into an understudied research area – the prevalence of student sex work in North East England. The findings lay the foundation for future research and can inform policies and support systems to improve the safety and well-being of student sex workers. Furthermore, the study contributes to broader discussions on gender, sexuality and sex work in academic settings.

Details

The Journal of Forensic Practice, vol. 25 no. 4
Type: Research Article
ISSN: 2050-8794

Keywords

Open Access
Article
Publication date: 22 September 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…

1030

Abstract

Purpose

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

Design/methodology/approach

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

Findings

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

Research limitations/implications

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

Originality/value

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 31 July 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…

1508

Abstract

Purpose

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

Design/methodology/approach

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Findings

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

Practical implications

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Social implications

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

Originality/value

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

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