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Article
Publication date: 16 February 2024

Sanja Pupovac and Mona Nikidehaghani

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…

Abstract

Purpose

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

Design/methodology/approach

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

Findings

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

Originality/value

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Details

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

Keywords

Article
Publication date: 19 December 2023

Aysen Bakir, Jessica Castonguay and Jeffrey G. Blodgett

This study aims to examine the effects of character body size, subject body size and product type on female adolescents’ attitudes toward the character. Given prior research…

Abstract

Purpose

This study aims to examine the effects of character body size, subject body size and product type on female adolescents’ attitudes toward the character. Given prior research showing that adolescents identify more strongly with those whom they view as similar to themselves, it is possible that heavy and obese adolescents will react more favorably to plus-size ad characters.

Design/methodology/approach

Two studies were conducted, one with females aged 12–14 and a second with females aged 15–17. Based on their body mass index, subjects were classified as of small/average size or overweight/obese. Ads featured either a thin, average-size or plus-size character, and promoted either a healthful or an unhealthful snack item.

Findings

In general, small/average size female adolescents responded more favorably toward thin characters, whereas their overweight/obese counterparts responded more favorably toward plus-size characters. Moreover, subjects’ responses were not moderated by the nutritional value (healthful vs unhealthful) of the product being advertised.

Research limitations/implications

To effectively promote healthy foods to overweight/obese adolescents, it may be advantageous to incorporate plus-size characters. Additional research is needed, however, to determine whether this approach can effectively influence brand attitudes and consumption behaviors.

Social implications

As obesity rates continue to rise, it has become vitally important to encourage healthier food choices among youth. To develop effective communication strategies, marketers need to better understand how young consumers respond to various advertising cues.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the effect of character size and subject size on female adolescents’ attitudes toward the character.

Details

Journal of Consumer Marketing, vol. 41 no. 1
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 29 May 2023

Vincent Patsy Katutsi, Will Kaberuka, Muhammed Ngoma and Bruno Lule Yawe

This study aims to establish whether three technology-specific attributes – convenience, compatibility with cultural needs and social reputation – influence the sustained use of…

Abstract

Purpose

This study aims to establish whether three technology-specific attributes – convenience, compatibility with cultural needs and social reputation – influence the sustained use of clean cooking technologies in Uganda’s households.

Design/methodology/approach

This study adopted a cross-sectional and correlational research design. A survey was conducted with 125 households. The data were analyzed using SPSS and Smart PLS.

Findings

The results indicate that, in contrast to convenience, social reputation and compatibility with cultural needs significantly influence the sustained use of clean cooking technologies in Uganda’s households.

Research limitations/implications

This study focused on the Greater Kampala Metropolitan Area; hence, several households in other urban centers and rural communities were excluded from the study. In addition, technology-specific attributes only accounted for 34.4% of the variation in the sustained use of clean cooking technologies in Uganda, leaving 65.6 unexplained. Therefore, the authors recommend that future studies look at other technology-specific attributes that may influence the sustained use of clean cooking technologies in Uganda’s households.

Originality/value

This study provides initial evidence of technology-specific attributes and the sustained use of clean cooking technologies based on the expectation–confirmation model.

Details

International Journal of Energy Sector Management, vol. 18 no. 3
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 4 March 2024

Cynthia Lum, Christopher S. Koper, Michael Goodier, William Johnson and James Krause

We present the results of one of the only in-depth studies of a police agency’s internal and external response to the coronavirus pandemic of 2020 (COVID-19). This study…

Abstract

Purpose

We present the results of one of the only in-depth studies of a police agency’s internal and external response to the coronavirus pandemic of 2020 (COVID-19). This study emphasizes the importance of law enforcement agencies conducting comprehensive case studies and after-action assessments to prepare, prevent and respond to prolonged public health crises and showcases the profound (and lingering) effects of COVID-19 on police organizations.

Design/methodology/approach

This multi-method case study combines document analysis, a workforce survey, a community survey, interviews and analysis of administrative data to detail and assess the agency’s internal and operational responses to the pandemic and the reactions of employees and community members to those responses.

Findings

Despite agency strategies to mitigate the pandemic’s effects, employees cited very high stress levels one year after the pandemic and a third of sworn officers considered leaving the policing profession altogether during the first two years of the COVID-19 pandemic. Several policies intended by the agency to protect employee health and maintain staffing needs kept workforce levels steady but may have increased feelings of organizational injustice in both sworn and non-sworn individuals, with variation across racial and gender groups. A jurisdiction-wide community survey indicated general support for the police department’s responses but a preference for in-person rather than telephone-based responses to service calls. Officers, however, preferred continuing remote responses even after the pandemic subsided.

Originality/value

To the best of our knowledge, this is one of the only in-depth case studies that examine a police agency’s internal and external responses to COVID-19 and the sworn, non-sworn and community reactions to those responses.

Details

Policing: An International Journal, vol. 47 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Book part
Publication date: 12 February 2024

Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien

In the quest for better construction workforce management, this chapter explored the background of workforce management and related theories, models, and practices. Through a…

Abstract

In the quest for better construction workforce management, this chapter explored the background of workforce management and related theories, models, and practices. Through a review, the chapter provided meaning to the concept of construction and workforce management. The chapter concluded that while the construction industry worldwide is important to the economic growth of the countries where it operates, the industry’s management of its workforce is challenged by several problems. These problems include the nature of the industry, skill shortage, unhealthy working environment, and poor image of the industry, among others. Also, while the construction industry is rich in diversity, this has been a major source of problems for workforce management. The chapter further revealed that to improve workforce management and attain better-performing construction organisations, careful recruitment, effective training, providing a safe working environment, putting policies to promote diversity, and ensuring innovativeness, among others, are essential.

Details

Construction Workforce Management in the Fourth Industrial Revolution Era
Type: Book
ISBN: 978-1-83797-019-3

Keywords

Open Access
Article
Publication date: 2 January 2024

Xiaolin Sun, Jiawen Zhu, Huigang Liang, Yajiong Xue and Bo Yao

As after-hours technology-mediated work (ATW) becomes common in organizations, the increased workload and interference to life caused by ATW has induced employee turnover. This…

Abstract

Purpose

As after-hours technology-mediated work (ATW) becomes common in organizations, the increased workload and interference to life caused by ATW has induced employee turnover. This research develops a mediated moderation model to explain how employees' intrinsic and extrinsic motivations for ATW affect their turnover intention through work–life conflict.

Design/methodology/approach

A survey was conducted to collect data of 484 employees from Chinese companies. Partial Least Square was used to perform data analysis.

Findings

The results show that intrinsic motivation for ATW has an indirect negative impact on turnover intention via work–life conflict, whereas extrinsic motivation for ATW has both a positive direct impact and a positive indirect impact (via work–life conflict) on turnover intention. This study also helps find that time spent on ATW can strengthen the positive impact of extrinsic motivation for ATW on turnover intention but has no moderation effect on the impact of intrinsic motivation for ATW. Furthermore, this study reveals that the interaction effect of time spent on ATW and extrinsic motivation on turnover intention is mediated by employees' perceived work–life conflict.

Originality/value

By discovering the distinct impact of employees' intrinsic and extrinsic motivations for ATW on turnover intention, this research provides a contingent view regarding the impact of ATW and offers guidance to managers regarding how to mitigate ATW-induced turnover intention through fostering different motivations.

Article
Publication date: 26 October 2023

Gopal Kumar, Felix T.S. Chan and Mohit Goswami

The coronavirus (COVID-19) is the worst pandemic in recent memory in terms of its economic and social impacts. Deadly second wave of COVID-19 in India shook the country and…

Abstract

Purpose

The coronavirus (COVID-19) is the worst pandemic in recent memory in terms of its economic and social impacts. Deadly second wave of COVID-19 in India shook the country and reshaped the ways organizations functions and societies behave. Medical infrastructure was unaffordable and unsupportive which created high distress in the Indian society, especially for poor. At this juncture, some pharmaceutical firms made a unique social investment when they reduced price of drugs used to treat COVID-19 patients. This study aims to examine how the market and the society respond to the price reduction announcement during the psychological distress of COVID-19.

Design/methodology/approach

Market reactions have been analyzed by conducting an event study on stock market data and visual analytics-based sentiment analysis on Twitter data.

Findings

Overall, this study finds positive abnormal returns on the day and around the day of event. Interestingly, this study finds that returns during the time of high distress are significantly higher. Sentiment analysis conveys that net sentiment is favorable to the pharmaceutical firms around the day of event and it sustains more during the time of high distress.

Originality/value

This study is unique in contributing to the business and industrial management literature by highlighting market reactions to social responsibility of business during the time of psychological distress in emerging economies.

Details

Industrial Management & Data Systems, vol. 124 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 5 February 2024

Evelina Kvedaravičiūtė and Alfreda Šapkauskienė

We aim to conduct a bibliometric analysis that explores and maps quantitative data of the emerging field of central bank digital currencies in science and its implications in…

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Abstract

Purpose

We aim to conduct a bibliometric analysis that explores and maps quantitative data of the emerging field of central bank digital currencies in science and its implications in practice. We seek to clarify the underlying research structures and streams of the new phenomena, and our motivation is the rising number of pilots between governments seeking to implement different types of central bank digital currency.

Design/methodology/approach

We designed the unique set of keywords to explore ongoing projects on central bank digital currencies and the evolution of scientific thought on the topic. We conducted a descriptive analysis and an evaluating bibliometric analysis on the timeline from 2018 to April 18, 2023 and investigated 76 articles in the Web of Science database and 152 articles in the Scopus database using VOSviewer.

Findings

We highlight three main directions of discourse on central bank digital currencies in economics using authors keyword analysis, that are: (1) cash, (2) monetary policy and (3) financial stability. We conducted a map-based text analysis of the abstracts and identified the following main streams of discussion in the field: (1) policy-related research on financial systems, (2) a comprehensive review of the design and features of central bank digital currencies and (3) research on the impact of central bank digital currencies on the banking system.

Originality/value

The unique set of keywords allows us to continue the discourse on central bank digital currencies including implications of ongoing governmental projects on the topic and provide directions for future research. We brought the focus on the impact of central bank digital currencies on the banking sector and the new possible order for cash, deposits and payments.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 18 September 2023

Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Abstract

Purpose

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Design/methodology/approach

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

Findings

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

Research limitations/implications

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

Originality/value

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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