Search results

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

Provisions for the minimisation of human error are essential through governance structures such as recruitment, human resource allocation and education/training. As predictors of safety attitudes/behaviours, employees’ personality traits (e.g. conscientiousness, sensation-seeking, agreeableness, etc.) have been examined in relation to human error and safety education.

This review aimed to explore research activity on the safety attitudes of healthcare staff and their relationship with the different types of personalities, compared to other complex and highly regulated industries. A scoping review was conducted on five electronic databases on all industrial/work areas from 2001 to July 2023. A total of 60 studies were included in this review.

Studies were categorised as driving/traffic and industrial to draw useful comparisons between healthcare. Certain employees’ personality traits were matched to positive and negative relationships with safety attitudes/behaviours. Results are proposed to be used as a baseline when conducting further relevant research in healthcare.

Only two studies were identified in the healthcare sector.

The necessity for additional research in healthcare and for comparisons to other complex and highly regulated industries has been established. Safety will be enhanced through healthcare governance through personality-based recruitment, human resource allocation and education/training.

Many studies have suggested the use of lights and siren by ambulances has the potential to save time, which can be clinically beneficial for certain patients. However, other studies suggest lights and siren use increases an emergency vehicle’s crash risk. In the absence of a comprehensive multi-center trial, a meta-analysis of prior studies can offer insight into this topic. Thus, we conducted a meta-analysis to evaluate the extent to which the use of lights and siren decreases response and transport times nationally.

We searched PUBMED, EBSCO Academic Search Ultimate, Google Scholar and the premier EMS journals for potential articles identifying time savings associated with lights and siren use and augmented the search results with other relevant studies. Studies were included if they compared time involved with driving a given route using lights and siren with the time required to drive the same route without lights and siren.

Nine studies were included. Across these studies, lights and siren use was associated with a weighted average time savings of 159 s or 2.7 min (95% CI: 100–219 s, p < 0.0001).

Our analysis of the previously-published literature reveals that lights and siren use is associated with time savings across geographies; however, the precise difference may only be beneficial to certain patients. Most studies are small and relatively dated, so individual EMS systems ought to study their specific geography to inform policies that maximize the beneficial impact of lights and siren use and minimize unnecessary risk.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

Empirical evidence of the value creation process through which internationalizing small and medium-sized enterprises (SMEs) develop international branding capability (IBC) to build a value-creating brand in international markets is incomplete. This research aims to investigate a theoretical framework for the determinants and outcomes of IBC in internationalizing SMEs.

Using surveys of 519 internationalizing SMEs, this research empirically verified the antecedents to and effects of IBC on SMEs’ value creation, which thus translates into superior performance. Furthermore, this research explores contextual factors influencing the value creation process in SME internationalization.

Findings show that SMEs with strong international marketing resource orchestration (IMRO) and relational capability are more competent in developing IBC, which assists resource-constrained SMEs to create value, as manifested through international brand equity (IBE) and improved international performance. Moreover, environmental uncertainty enhances the interplay between IMRO, relational capability, and IBC, while new entrant pressure strengthens the relationship between IBC and IBE, and price competition pressure magnifies the impact of IBE on international performance.

Our study pioneers conceptualization of the value creation process through which SMEs develop IBC to build value-creating brands in international markets, overcoming the liabilities of smallness and outsidership.

Previous research has shown that terror attacks affect a variety of outcomes. However, one outcome that has remained relatively neglected is crime. In the current study we examine the immediate effect of terrorism on crime, and discuss several behavioral mechanisms that might explain this effect.

We use data from 190 Israeli localities over 12 years (1999–2011). Applying a fixed-effects Poisson regression model, we assess the effect of terror attacks on recorded crimes of three types – property, domestic violence, and fraud – on the days following the attack. We also examine whether the effect is conditioned on geographical proximity to the attack.

We find the occurrence of terror attacks has a significant and negative effect on recorded cases of the three crime types. This effect grows stronger as geographical proximity to the attack increases.

Our results suggest that terrorism has an immediate negative effect on crime. This effect might be explained by changes in the behavior of police officers, offenders, and citizens.

Cannabis as a recreational drug is prohibited in Nigeria. Consequently, the open use of cannabis attracts both formal and informal sanctions. As such, there is much stigma on users' faces across social spaces. This has led to innovations in drug use. Recently, non-medical use of tramadol has been rising across each of the gender categories. This study aims to understand (1) tramadol use prompts, (2) the sudden surge in gendered recreational use of tramadol and (3) the gendered challenges of recreational tramadol use among Nigerian university students.

Data were collected between December 2021 and October 2022. The researcher conducted 20 semi-structured interviews, with participants chosen purposefully from acquaintances and others selected through chain referral. The selection criteria included knowledge of a particular tramadol tablet and willingness to participate. This study got ethical approval from the Anambra State Ministry of Health (Ref: MH/AWK/M/321/354) and oral consent was obtained before the interviews. The participants were assured of confidentiality. The interviews were conducted in English (the formal Nigerian language) and lasted between 30 and 65 min. The data collected were transcribed and coded manually, and themes generated.

Findings suggest that peer pressures accounted for entry-level drug use. However, cannabis-related stigma is attributed to the surge in tramadol use across gender categories. Furthermore, academic pressure and sexuality are major reasons for tramadol use. The challenges associated with tramadol use include headaches and addiction.

This study, to the best of the author’s knowledge, presents alternative data on the surge in tramadol use among Nigerian university students.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.