Search results

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

Chinese beer consumption has undergone major changes within the last decade. The combination of a growing middle class and greater exposure to foreign products has resulted in a significant increase in beer imports. The authors examined transformations in this market and how beer preferences have changed over time. This study focuses on changes is origin-specific preferences (e.g. German beer and Mexican beer) as reflected by habit formation (i.e. dynamic consumption patterns) and changes in demand sensitivity to expenditure and prices.

The authors estimated Chinese beer demand – differentiated by source – using a generalized dynamic demand model that accounted for habit formation and trends, as well as the immediate and long-run effects of expenditures and prices on demand. The authors employed a rolling regression procedure that allowed for model estimates to vary with time. Preference changes were inferred from the changing demand estimates, with a particular focus on changes in habit formation, expenditure allocating behaviour, and own-price responsiveness.

Results suggest that Chinese beer preferences have changed significantly over the last decade, increasing for Mexican beer, Dutch beer and Belgian beer. German beer once dominated the Chinese market. However, all indicators suggest that German beer preferences are declining.

Although China is the world's third largest beer importing country behind the United States and France. Few studies have focused on this market. While dynamic analyses of alcoholic beverage demand are not new, this is the first study to examine the dynamics of imported beer preferences in China and implications for exporting countries.

The purpose of this paper is to investigate the relationship between preferred choice of school subject and student information behaviour (IB).

Mixed methods were employed. In all, 152 students, teachers and librarians participated in interviews or focus groups. In total, 1,375 students, key stage 3 (11-14 years) to postgraduate, responded to a questionnaire. The research population was drawn from eight schools, two further education colleges and three universities. Insights from the literature review and the qualitative research phase led to a hypothesis which was investigated using the questionnaire: that students studying hard subjects are less likely to engage in deep IB than students studying soft subjects.

Results support the hypothesis that preferences for subjects at school affect choice of university degree. The hypothesis that a preference for hard or soft subjects affects IB is supported by results of an analysis in which like or dislike of maths/ICT is correlated with responses to the survey. Interviewees’ comments led to the proposal that academic subjects can be classified according to whether a subject helps students to acquire a “tool of the Mind” or to apply such a tool. A model suggesting how IB may differ depending on whether intellectual tools are being acquired or applied is proposed.

The “inner logic” of certain subjects and their pedagogies appears closely linked to IB. This should be considered when developing teaching programmes.

The findings offer a new perspective on subject classification and its association with IB, and a new model of the association between IB and tool acquisition or application is proposed, incorporating the perspectives of both teacher and student.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

The novel coronavirus (SARS-CoV-2) variant of 2019 has taken more than 3.8 million lives according to the World Health Organization. To stop the spread of such a deadly and contagious disease, lockdown of varying nature was imposed worldwide. Lockdown, preventive techniques and observation of standard operating procedures (SOPs) have effectively decreased the spread of contagious diseases but have affected various businesses and industries economically. The food industry has been hit hard by different restriction parameters, due to which a disruption in food supply and demand was observed. Therefore, this study aims to study this disruption in the supply chain of processed food.

A comprehensive review was conducted on PubMed, Google Scholar, and Scopus to locate articles on processed foods, food delivery and supply chain. The selected articles were evaluated using the context analysis method.

The pandemic situation has increased the consumption and demand for processed food products from retail stores, and decreased the demand for food service products. These circumstances called for technological advancement in the field of food supply from farm to fork. This study reviews research articles, policies and secondary literature. Several advances have been made to deliver safe, nutritious and wholesome food to consumers. Block chain-based food supply chains, value stream mapping, sustainable supply chain domain and online ordering systems via mobile apps have been discussed in correspondence with information and communication technology (ICT) during COVID-19.

This study concludes that the use of advanced software and its adequate knowledge by suppliers, logistics companies and consumers have assisted in handling shocks to the global food system and provided in-time food delivery, traceability, database information and securely processed food to consumers.

This study shows the effects of COVID-19 pandemic on global food systems; disruption in food demand and supply chain is overlooked and changed; use of technological advances in food supply chain to tackle pandemic; online food ordering system gained popularity and improved technically.

1. The review highlights the effects of the COVID-19 pandemic on global food systems.

2. The disruption in food demand and supply chain is overlooked and changed.

3. The use of technological advances in the food supply chain to tackle the pandemic.

4. The online food ordering system gained popularity and improved technically.

The review highlights the effects of the COVID-19 pandemic on global food systems.

The disruption in food demand and supply chain is overlooked and changed.

The use of technological advances in the food supply chain to tackle the pandemic.

The online food ordering system gained popularity and improved technically.

Family businesses feature prominently in economies, including the South African wine industry, using websites to convey their family identity. This research paper aims to explore the family identity elements that family wineries use on their websites, their alignment and how these are communicated online.

Based on Gioia’s methodology, a two-pronged approach was used to analyze 113 wineries’ websites’ text using Atlas. ti from an interpretivist perspective.

South African wineries use corporate identity, corporate personality and corporate expression to illustrate their familiness on their websites. It is portrayed through their family name and heritage, supported by their direction, purpose and aspirations, which emerge from the family identity and personality. These are dynamic and expressed through verbal and visual elements. Wineries described their behaviour, relevant competencies and passion as personality traits. Sustainability was considered an integral part of their brand promise, closely related to their family identity and personality, reflecting their family-oriented philosophy. These findings highlight the integration that exists among these components.

Theoretically, this study proposes a family business brand identity framework emphasising the centrality of familiness to its identity, personality and expression. Using websites to illustrate this familiness is emphasised with the recommendation that family businesses leverage this unique attribute in their identity to communicate their authenticity.

This study contributes to understanding what family wineries communicate on their websites, specifically by examining the elements necessary to create a family business brand based on the interrelationship between family identity, personality and expression with familiness at its core, resulting in a proposed family business brand identity framework.

This study aims to analyze the perceptions of smallholder farmers on climate change and events and further explores climate change adaptation strategies and associated challenges. The findings provide useful information for enhancing the adaptive capacity of smallholder farmers to adjust to climate-related hazards and improve their resilience and disaster preparedness in northern Ghana.

This study uses a multistage sampling procedure and sample size of 150 farmers, the Binary Probit Model (BPM), to identify and examine the determinants of climate change adaptation strategies adopted by smallholder farmers. Also, the constraints of adaptation were analyzed using Kendall’s coefficient of concordance.

The results from the BPM and statistics of Kendall’s coefficient revealed that the farm risk level, ability to adapt, farmer’s income, age, farming experience, climate change awareness and extension visits were factors that significantly influenced the adaptation strategies of smallholder farmers (in order of importance). The majority (60%) of the farmers ranked farm risk level as the major constraint to adopting climate change strategies.

The findings of this study enhance understanding on access to relevant and timely climate change adaptation information such as an early warning to farmers during the start of the farming/rainy season to support their adaptive responses to climate change.

Esta investigación utiliza la Teoría Basada en Recursos como base para un modelo que permite integrar las acciones organizacionales con las variables que pueden moderar, directa o indirectamente, su impacto en el alto desempeño de los clubes de fútbol.

Se desarrolla una contrastación empírica en tres fases. La primera fue la técnica de regresión lineal. En segundo lugar, un análisis multivariado de covarianza (MANCOVA) y el tercer procedimiento, una regresión por mínimos cuadrados en dos fases. El objetivo de usar estos dos últimos procedimientos fue evaluar el efecto conjunto de las variables independientes sobre las variables dependientes, así como los efectos de interacción entre las mismas.

Se validan las relaciones, directas e indirectas, entre las variables organizacionales y decisionales previstas en el modelo. También se valida la importancia de las acciones promocionales del club, para lograr competitividad basada en su desempeño o resultados.

Investigaciones futuras se podrían replicar en otros países, usando muestras más grandes con técnicas estadísticas más complejas. También, se podría contrastar si las relaciones encontradas pueden variar según las culturas, o pueden usarse otras variables no contempladas en este estudio.

El cuestionario usado es una fuente de información fiable para los directivos de marketing de los clubes de fútbol, puesto que las escalas pueden ser usadas como guías para evaluar y diagnosticar su potencial de competitividad basada en el desempeño.

Los clubes de fútbol tienen un desarrollo e impacto directo en la sociedad. Por ello, las implicancias en el club recaerán en el entorno cercano (aficionados y sociedad) a este.

Esta investigación aporta varias contribuciones fundamentales a la literatura sobre la competitividad organizacional en el sector deportivo, con aplicación específica a los clubes de fútbol. Este es uno de los escasos estudios que muestran que la competitividad es el resultado de una dinámica motivacional y organizativa, y que el éxito de los clubes se basa en un fenómeno más complejo que solo la asistencia a los eventos. También, es una investigación en un país emergente, lo cual extiende la aplicabilidad teórica y práctica del fenómeno estudiado.

The purpose of this paper is to investigate empirically how information and communication technologies (ICT) can contribute to reduction of CO₂ emissions in road freight transport and to identify opportunities for further improvements.

This research adopts a multiple case study approach with three leading UK grocery retailers as exemplars of fast-moving consumer goods retailers, conducted using multiple data collection techniques including interviews, system demonstrations, onsite observations and the use of archive information.

ICT solutions have a direct positive impact on CO₂ emissions reduction but opportunities to further reduce CO₂ emissions are perceived as lying beyond retailers’ own distribution networks. These opportunities are not fully utilised due to the complexities of collaborative ICT provisions and retailers’ reluctance to share information with competitors.

A limitation of the study is that it is exploratory and only three cases were examined. Even though these three retailers represent over 60 per cent of the UK grocery retail sector, other retailers may deploy significantly different ICT applications.

The research provides an overarching insight for businesses on how to leverage the existing and emerging information technologies for environmental and economic benefits.

While sustainability issues have received increasing attention recently, the role of ICT in freight transport for CO₂ emissions reduction has not been investigated in depth and its impact is largely unknown. This research advances understanding about how ICT contributes CO₂ emissions reductions and provides a framework for further investigation.