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1 – 10 of over 2000
Article
Publication date: 31 July 2024

Mai Nguyen, Alia Alshamari and Debbie Wills

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management…

Abstract

Purpose

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Design/methodology/approach

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

Findings

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

Originality/value

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

Details

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

Keywords

Article
Publication date: 11 July 2024

Sharifah Alharoon and Fairouz M. Aldhmour

This study aims to examine the impact of digital health technology adoption on female physicians’ work–life balance (WLB) in Bahrain. This study also examines the impact of two…

Abstract

Purpose

This study aims to examine the impact of digital health technology adoption on female physicians’ work–life balance (WLB) in Bahrain. This study also examines the impact of two moderating variables: career stage, based on the kaleidoscope career model (KCM) and the presence of domestic workers, based on Becker’s theory of the allocation of time.

Design/methodology/approach

An electronic quantitative survey was administered to female physicians working in Bahrain. The survey gathered data on various aspects of digital health technology, WLB and demographic characteristics such as age and the presence of domestic workers. From a target population of approximately 1,000 female physicians in Bahrain, 102 participated in the survey.

Findings

The authors found that the effect of digital health technologies on WLB is positive in general and specifically for the early-career stage; however, it harms WLB in the middle and late-career stages. This is consistent with KCM predictions. In addition, there is no moderating effect of having domestic helpers.

Originality/value

This paper contributes to the theoretical understanding of the effect of technology on WLB by expanding the traditional model (KCM) to include an economic model of how female physicians allocate their time between work and home responsibilities, including the effect that a domestic worker can have on this allocation. Beyond these theoretical contributions, this paper is also the first to study technology and WLB in the health sector in Bahrain following the COVID-19 pandemic.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 16 August 2024

Xianmiao Li, Cheng Cheng and Shanshan Yang

Based on social exchange theory and self-determination theory, this study explores the influence mechanism of empowering leadership on employees’ creative deviance and innovation…

Abstract

Purpose

Based on social exchange theory and self-determination theory, this study explores the influence mechanism of empowering leadership on employees’ creative deviance and innovation performance.

Design/methodology/approach

The data were collected from 312 employees on Internet and other high-tech corporation in China. Hierarchical linear regression models and bootstrapping analysis outlined by Hayes were used to test the hypotheses.

Findings

Empowering leadership is positively correlated with employees’ innovation performance (EIP), and employees’ creative deviance plays an intermediary role in the above relationship. Power distance positively moderates the relationship between empowering leadership and employees’ creative deviance. Time pressure moderates the moderating effect of power distance on empowering leadership and employees’ creative deviance.

Originality/value

This study advances the empowering leadership and employees’ innovation performance by establishing creative deviance as the mediator. This study is also helpful to clarify the role of time press and power distance as boundary condition in the relationship between empowering leadership and employees’ creative deviance, which have certain reference significance for organization practices.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 27 August 2024

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…

Abstract

Purpose

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.

Design/methodology/approach

This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.

Findings

The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.

Originality/value

The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 5 September 2024

Xiahai Wei, Chenyu Zeng and Yao Wang

In the process of making agricultural production decisions in rural households, severe weather conditions, either extreme cold or heat, may squeeze the labor input in the…

Abstract

Purpose

In the process of making agricultural production decisions in rural households, severe weather conditions, either extreme cold or heat, may squeeze the labor input in the agricultural sector, leading to a reallocation of labor between the agricultural and non-agricultural sectors. By applying a dataset with a wide latitude range, this study empirically confirms the influence of extreme temperatures on the agricultural labor reallocation, reveal the mechanism of farmers’ adaptive behavioral decision and therefore enriches the research on the impact of climate change on rural labor markets and livelihood strategies.

Design/methodology/approach

This study utilizes data from Chinese meteorological stations and two waves of China Household Income Project to examine the impact and behavioral mechanism of extreme temperatures on rural labor reallocation.

Findings

(1) Extremely high and low temperatures had led to a reallocation of labor force from agricultural activities to non-farm employment, with a more pronounced effect from extreme high temperature events. (2) Extreme temperatures influence famers’ decision in abandoning farmland and reducing investment in agricultural machinery, thus creating an interconnected impact on labor mobility. (3) The reallocation effect of rural labor induced by extreme temperatures is particularly evident for males, persons that perceives economic hardship or labor in economically active areas.

Originality/value

By applying a dataset with a wide latitude range, this study empirically confirms the influence of extreme temperatures on the agricultural labor reallocation, and reveals the mechanism of farmers’ adaptive behavioral decision and therefore enriches the research on the impact of climate change on rural labor markets and livelihood strategies.

Details

China Agricultural Economic Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 21 December 2023

Nan Xu, Chunyong Tang, Chengchuan Yang and Yanzhao Lai

Drawing on cognitive appraisal theory, this study aims to explore the indirect effect of work/family boundary violations on teleworkers’ counterproductive work behavior (CWB). In…

Abstract

Purpose

Drawing on cognitive appraisal theory, this study aims to explore the indirect effect of work/family boundary violations on teleworkers’ counterproductive work behavior (CWB). In addition, it examines the moderating role of involuntary teleworking in this context.

Design/methodology/approach

Based on the diary study method, this study used 543 questionnaires collected from 122 teleworkers in China.

Findings

The findings indicate that working time demands mediate the relationship between work boundary violations and teleworker CWB, and threats to family roles mediate the relationship between family boundary violations and teleworker CWB. In addition, involuntary teleworking positively moderates the relationship between work boundary violations and working time demands, as well as the relationship between family boundary violations and threats to family roles.

Originality/value

The study makes several valuable contributions to the extant literature. First, it enhances research on the antecedents of teleworker CWB. Second, by introducing two mediating variables corresponding to two types of boundary violations, the paper provides new insights and a fresh understanding of the effects of boundary violations in teleworking situations. Third, by considering the moderating role of involuntary teleworking, this research adds to the current knowledge on the impact of discussing boundary violations solely on teleworking or traditional office days.

Details

International Journal of Conflict Management, vol. 35 no. 4
Type: Research Article
ISSN: 1044-4068

Keywords

Open Access
Article
Publication date: 18 July 2024

María Cervini-Plá and José I. Silva

This study aims to contribute to the literature by examining the gender gap effects of childcare restrictions. Specifically, not using professional childcare services due to…

Abstract

Purpose

This study aims to contribute to the literature by examining the gender gap effects of childcare restrictions. Specifically, not using professional childcare services due to issues like access, quality or costs. Additionally, we explore the long-run consequences of extended work interruptions for childcare.

Design/methodology/approach

Using a specialized cross-sectional module from the 2018 Spanish Labor Force Survey, we estimated a set of linear regression models to capture the short and long run effects of childcare restrictions in labor market outcomes.

Findings

We identify substantial gender gaps in labor force, employment, full-time employment and hours worked among parents facing childcare constraints. In contrast, parents without such restrictions experience much lower gender gaps. The long-run analysis reveals that mainly career breaks lasting 2 years or more significantly diminish the labor supply and employment rates of mothers.

Originality/value

Our study goes beyond examining the effects of childcare restrictions on mothers’ labor market behavior and explicitly studies the gender disparities related to these restrictions. Moreover, our database includes information on work flexibility for childcare, allowing us to explore whether such flexibility can help mitigate these gender gaps. Additionally, we assess the long-term effects of work interruptions due to childcare responsibilities on women’s labor outcomes.

Details

Applied Economic Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-7627

Keywords

Article
Publication date: 21 May 2024

Carolina Molinari and Fatima Annan-Diab

Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the…

Abstract

Purpose

Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the industry, which has received little attention in the literature and almost none to the operational level. This paper aims to address this gap by adopting the perspective of CSR practitioners to explore the way mining companies implement CSR at site level.

Design/methodology/approach

This paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil.

Findings

This study identifies primary challenges in CSR implementation and several ways in which they might be addressed. To the best of the authors’ knowledge, this paper identifies for the first time two implementation-hindering aspects of the routine of CSR practitioners – excessive time spent at the office as opposed to in the field engaging in the community and a disproportionate amount of time spent on complaint management. In addition, this paper demonstrates the applicability of stakeholder theory in the CSR field, highlighting the need for increased collaboration among internal and external stakeholders to advance CSR implementation.

Originality/value

This study adopts the perspective of CSR practitioners, who are key stakeholders in CSR implementation, working in mining sites in Brazil, as the impact of mining can be especially marked in developing countries.

Details

Social Responsibility Journal, vol. 20 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 5 September 2024

Olivier Ewondo Mbebi, Fabrice Nzepang, Romeal Eboue and Carlos Rigobert Ewane Nkoumba

This paper examines the determinants of children’s schooling under imperfect credit market conditions in Cameroon, with a particular focus on the role of monetary and non-monetary…

Abstract

Purpose

This paper examines the determinants of children’s schooling under imperfect credit market conditions in Cameroon, with a particular focus on the role of monetary and non-monetary shocks.

Design/methodology/approach

The study uses microeconomic data from the fourth Cameroonian Household Survey (ECAM IV) conducted in 2014 by the National Institute of Statistics (INS) and an instrumental variable Probit model to demonstrate its point.

Findings

The results show that uncertainty about household income as measured by transitory income and declining household income decreases the probability of children attending school in Cameroon. The same is true for increasing household size. Nevertheless, access to the credit market is a factor in household resilience to shocks.

Originality/value

The purpose of this article is to contribute to the identification of the determinants of children’s schooling in Cameroon in a situation of credit market imperfection. The aim is to examine the influence of different household vulnerability factors and not only income shocks, which have long been considered the dominant factor.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0028

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Open Access
Article
Publication date: 15 July 2024

Timothy Souley and Ishmael Abubaka

This article explores the education crisis in Cameroon, focusing on the personal experiences of teachers and the strategies they employ to reduce school dropout during the…

Abstract

Purpose

This article explores the education crisis in Cameroon, focusing on the personal experiences of teachers and the strategies they employ to reduce school dropout during the transitional phase from primary to secondary education.

Design/methodology/approach

Based on a teacher training programme, 31 interviews with primary and secondary school teachers were conducted. An exploratory research design with an inductive thematic approach was used to identify themes and establish code categories. This design allowed for flexibility in investigating contextual crisis factors by eliciting interpersonal stories and exploring the dynamics of each case.

Findings

Three types of dropout prevention strategies – either standalone or mixed – are identified, depending on network, opportunity or service factors. Network-based strategies are considered the most effective and popular, as school dropout is largely influenced by students’ social backgrounds, and teachers remain key players in community life. Lies and fictional narratives, through opportunity- or service-based strategies, create dishonesty and unrealistic expectations regarding final education outcomes. Each type of strategy has significant limitations due to the highly fragmented education system in the country.

Originality/value

The article reveals that school dropout prevention in Cameroon is hampered significantly by education disorganisation. Teachers’ individual practices are insufficient to convey the actual value of education and reverse dropout decisions made after careful consideration. A national pedagogy plan is needed to ensure continuity.

Details

Journal of International Cooperation in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-029X

Keywords

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