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11 – 20 of 319Ann Martin-Sardesai and James Guthrie
The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international…
Abstract
Purpose
The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international guidelines aligned to the voluntary disclosures of a major Italian case study organisation, a Bank. It will address the gap in relation to empirical SED studies in banking industries by reviewing in detail the case study Bank’s social report, for the period 2007 to 2012, thus giving insights into the phases of the SED journey. Second, the paper assesses how the social reports have changed over time and identifies the reasons for the change in form and content of disclosure over the period. As a rapidly developing accounting regulatory arena, studies of SED have the potential to examine many aspects of the development of accounting regulation.
Design/methodology/approach
The paper develops a theoretically informed analysis to track the history of social reports using the Idea Journey framework. The paper undertakes a content analysis of the Bank’s social reports to gain an understanding how and why the changes in social reports occurred during the period. Data sources for the study included historical data from academic literature, policy documents alongside the 2006 version of the Global Reporting Initiative (GRI) and the 2008 GRI Financial Services Sector Supplements.
Findings
The findings reveal that the Bank’s social report was aligned to a variety of national and international institution’s directives and guidelines. It identifies the various elements that were at play in the preparation of the social report. The paper provides useful insights for academics, regulators and reporting organisations and highlights the need for a better understanding of social reporting practices, an antecedent to integrated reporting and the European directive and now regulation for non-financial information.
Research limitations/implications
This study provides a foundation for future research into the practices of Italian companies who produce integrated report and social and environmental reporting generally in light of the introduction of legislation mandating non-financial reporting.
Originality/value
The paper helps inform improvements in research, policy and practice by providing rich information in the stages in the development of social report, which has received limited attention in the extant literature. It also builds on innovation literature showing how the idea journey framework can be used to shape accounting research.
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Amine Abi Aad and James G. Combs
We raise and address an unexamined research question: Why do managers place some business activities in the formal economy and others in the informal? This firm-level managerial…
Abstract
Purpose
We raise and address an unexamined research question: Why do managers place some business activities in the formal economy and others in the informal? This firm-level managerial choice is most visible in emerging economies and is important due to its performance implications.
Design/methodology/approach
We theorize that managers use social ties with formal institutions (e.g. parliament, central bank) to protect against (1) being singled out for enforcement and (2) opportunistic business partners, and that these protections allow managers to conduct more activities in the informal economy. Based on regulatory focus theory, we also submit that managers with a promotion (prevention) focus mindset are more (less) prone to use their social ties with formal institutions to emphasize the informal economy. Hypotheses are tested using survey data from 362 Lebanese top managers.
Findings
Managers' social ties with formal institutions relate positively to their propensity to use the informal economy, and managers with a promotion mindset are more willing and those with a prevention mindset are less willing to leverage their social ties with formal institutions to conduct activities in the informal economy.
Originality/value
Our study raises an important new research question at the intersection of strategic and international management and offers an initial answer. Working within the informal economy requires informal social ties among informal actors, but for formally registered firms, entry into the informal economy requires informal ties with formal actors.
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Aude Le Guennec, Clare Rose, Laetitia Barbu, Anne-Charlotte Hartmann-Bragard, Maija Nygren and Yasmin Sekhon Dhilon
As a significant part of childhood material culture, children's clothes contribute to shaping their social identity and gender, as well as to developing and supporting their…
Abstract
As a significant part of childhood material culture, children's clothes contribute to shaping their social identity and gender, as well as to developing and supporting their interactions with their environment related to their age. The focus on children's education and well-being is essential. Their voices should be emphasised in the interest of promoting an inclusive future in both research on children's material culture and in practice. However, despite the daily nature of children's interaction with clothing, their relationship with clothes is ignored and methods to support an analysis of it are lacking. An investigation of children's clothing behaviour is needed to better understand children's agency, to influence industry experts and to encourage policymakers to engage more sustainably with children's fashion. IN2FROCC (Interdisciplinary and International Network for Research on Children and Clothing) is comprised of historians, anthropologists, sociologists, ethnologists, museum curators, childhood practitioners, designers, industry representatives and children united in an investigation into children's clothes around the globe, historically and in social ecosystems. This network seeks to engage in an innovative, inclusive and organic manner with current research on children's dress codes, fashion and clothes to establish a deeper understanding of children's clothing interactions. This chapter will present the initial reflections and actions of this network, creating impactful methods for participative children's clothing culture and design.
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Stephen H. Aby is professor and education bibliographer at The University of Akron. He has an MLS from Kent State University, a Ph.D. in Foundations of Education from…
Abstract
Stephen H. Aby is professor and education bibliographer at The University of Akron. He has an MLS from Kent State University, a Ph.D. in Foundations of Education from SUNY-Buffalo, and a B.A. and M.A. in Sociology from the University of Texas and the University of Houston, respectively. He is past president of the University of Akron chapter of the American Association of University Professors (AAUP), chair of the Ohio Conference AAUP Committee A on Academic Freedom, and a current member of the AAUP national Council. His books include The Academic Bill of Rights Debate: A Handbook (Praeger, 2007).
Hossein Nouri and Robert James Parker
This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms.
Abstract
Purpose
This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms.
Design/methodology/approach
This paper initially identifies turnover studies by searching two commonly used business databases, ABI and Business Source. Subsequently, references in these studies are examined. Over 100 published studies of accounting firms are identified.
Findings
Prior turnover studies can be classified by the underlying theory: psychological attachment; role theory; mentoring; and organizational justice. Using these theories, prior research has examined a wide variety of issues such as the role of gender in turnover.
Practical implications
Turnover is a significant and long-term problem in accounting firms. Practitioners and researchers have long noted that firms lose the costs of training employees who leave the firm. Recently, many in the auditing field have recognized that employee turnover may reduce audit quality. This paper summarizes prior turnover research, which may provide guidance to future researchers and managers of accounting firms.
Originality/value
This study fills a void in the accounting literature, which is missing a comprehensive and up to date review of prior studies of turnover in accounting firms. Opportunities for future research are also explored. While much has been learned, some theoretical and methodological issues remain unresolved.
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James B. Bronson and James W. Faircloth
In this article, a franchise model is proposed which integrates aspects of external growth with internally generated growth outcomes of lowered costs and differentiation.
UMI is a gateway for the flow of information from the fields of business, education, engineering, social science, and the popular media. The company's staff collects, creates, and…
Abstract
UMI is a gateway for the flow of information from the fields of business, education, engineering, social science, and the popular media. The company's staff collects, creates, and preserves information. Then they make it available in print and microform as well as online, on CD‐ROM, and on magnetic tape. They also develop integrated information delivery systems—diverse technologies working together to help libraries increase responsiveness, control costs, and deliver the type of information they and their patrons need—when they need it.
Paul Brewer, Kylie Moore and Marlene Reid
Surveys of mental health services users consistently report stigma as a major barrier to recovery. Service users from black and other minority ethnic groups, of course, suffer…
Abstract
Surveys of mental health services users consistently report stigma as a major barrier to recovery. Service users from black and other minority ethnic groups, of course, suffer double discrimination. This article describes a pilot project in which service users and staff from two voluntary sector organisations organised an awareness‐raising event for pupils in an inner city school to challenge and inform them about mental illness.
John A. Schibrowsky, James W. Peltier and Alexander Nill
The purpose of this study is to examine the internet marketing literature to determine how internet marketing research has evolved in terms of quantity, content, and publication…
Abstract
Purpose
The purpose of this study is to examine the internet marketing literature to determine how internet marketing research has evolved in terms of quantity, content, and publication outlets. In addition, the paper identifies important trends in the internet marketing literature and provides a view of the research gaps and expected topical areas of interest.
Design/methodology/approach
A content analysis was performed on approximately 1,400 internet‐related marketing articles identified by searching the ABI/INFORM database. A total of 902 peer‐reviewed internet marketing articles appearing in nearly 80 different journals were identified. The study revealed that 60 percent of the internet research had been published in the last three years. The three most researched internet marketing areas were consumer behavior, internet strategy, and internet communications. The topics with the highest growth over the past two years were research issues and consumer search. Over the past 15 years, 14 articles appeared in the top three marketing journals.
Findings
The article identified important trends in the internet marketing research to provide future direction, particularly in terms of research gaps and expected topical areas of interest. The three major research areas that are likely to grow in the next few years are: consumer trust pertaining to the internet, the use of the internet by consumers for marketing related activities, and where is the internet headed in terms of integrating strategies?
Originality/value
The study provides both academics and practitioners with an updated review of the internet marketing literature along with a sense of how internet marketing research is evolving.
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The insurance industry both in the UK and abroad uses a variety of measures to counter fraud. This short paper, as well as examining these measures, will report on the apparent…
Abstract
The insurance industry both in the UK and abroad uses a variety of measures to counter fraud. This short paper, as well as examining these measures, will report on the apparent success the industry is having against fraudsters in the UK. In addition to this some of the more noteworthy cases will be reported upon in order to inform the reader of the differing types of frauds which may be encountered.