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The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.
Abstract
Purpose
The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.
Design/methodology/approach
This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.
Findings
The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.
Originality/value
This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.
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Ali Dehghanpour Farashah and Tomas Blomquist
Qualified immigrants (QIs) and their work experiences have been studied using a wide variety of theoretical approaches with divergent characteristics. This paper reviews…
Abstract
Purpose
Qualified immigrants (QIs) and their work experiences have been studied using a wide variety of theoretical approaches with divergent characteristics. This paper reviews theoretical progress and proposes directions for future research and practice.
Design/methodology/approach
Using relevant keywords, articles indexed by Web of Science in management, business, industrial relations and applied psychology were systematically searched for and analysed. In total, 60 theoretical articles published during 2008–2018 were included. The theoretical progress and future theoretical and practical challenges were organised based on the notions of equality, diversity and inclusion.
Findings
Eight theoretical approaches utilised to study QIs' work experiences were recognised: (1) human capital theory, (2) career capital theory, (3) theory of practice, (4) intersectionality, (5) social identity theory, (6) sensemaking, (7) cultural identity transition and (8) the career-centred approach. The contributions and limitations of each theoretical lens were then scrutinised. Overall, research on QIs still lacks a comprehensive theoretical framework. As a step towards that, the paper proposes considering the role of organisations and labour market intermediaries, strategic view over the immigrant workforce, agency–institution play, identity–capital play and host–immigrant play.
Research limitations/implications
The focus is on theory development and empirical papers with no clear theoretical foundation are excluded.
Originality/value
This review is the first attempt to summarise and direct the divergent research on the topic. The main contribution is setting an agenda for future research, particularly by proposing the elements of a comprehensive theoretical framework for studying QIs in the workplace.
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Christian Hirt, Renate Ortlieb, Julian Winterheller, Almina Bešić and Josef Scheff
Focusing on an international trainee- and internship programme, this paper aims to propose a new framework that links organisational strategies regarding ethnic diversity with…
Abstract
Purpose
Focusing on an international trainee- and internship programme, this paper aims to propose a new framework that links organisational strategies regarding ethnic diversity with career competencies of the programme participants.
Design/methodology/approach
The paper adopts a case study design. It examines the interplay of the perspectives of the organisation, which is an Austrian bank, and of the programme participants, who are university graduates from South-Eastern Europe. It draws on the typology of diversity strategies by Ortlieb and Sieben (2013) and the categorisation of individual career competencies by DeFillippi and Arthur (1994).
Findings
The bank benefits from the programme participants’ competencies with regard to South-Eastern Europe and increased legitimacy gained from the public. Programme participants acquire many knowing-how, knowing-why and knowing-whom competencies, especially if the bank pursues a so-called learning strategy towards ethnic diversity. On the other hand, individual knowing-how competency supports an organisation’s antidiscrimination strategy, whereas knowing-why and knowing-whom competencies benefit the organisational learning strategy.
Research limitations/implications
Although the paper builds on a single case study and the ability to generalise is limited, the findings imply that future human resource development concepts should jointly consider the perspectives of both organisations and individuals.
Practical implications
Owing to their high strategic relevance, organisations should look into the competencies of skilled migrants and evaluate the critical resources they offer. Both organisational learning and an organisation’s strategic development are key concerns. The proposed framework helps to effectively design trainee- and internship programmes and simultaneously anticipate organisational and individual consequences thereof at an early stage.
Originality/value
The proposed framework concerning the interplay between organisational and individual perspectives as well as the regional focus on South-Eastern Europe present novelties.
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Post partum depression (PPD) is an important complication of child-bearing. It requires urgent interventions as it can have long-term adverse consequences if ignored, for both…
Abstract
Post partum depression (PPD) is an important complication of child-bearing. It requires urgent interventions as it can have long-term adverse consequences if ignored, for both mother and child. If PPD has to be prevented by a public health intervention, the recognition and timely identification of its risk factors is must. We in this review have tried to synthesize the results of Asian studies examining the risk factors of PPD. Some risk factors, which are unique to Asian culture, have also been identified and discussed. We emphasize on early identification of these risk factors as most of these are modifiable and this can have significant implications in prevention of emergence of post partum depression, a serious health issue of Asian women.
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Othmar Manfred Lehner, Kim Ittonen, Hanna Silvola, Eva Ström and Alena Wührleitner
This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's…
Abstract
Purpose
This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.
Design/methodology/approach
This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.
Findings
In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.
Originality/value
This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.
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Mustapha Immurana, Kwame Godsway Kisseih, Ibrahim Abdullahi, Muniru Azuug, Ayisha Mohammed and Toby Joseph Mathew Kizhakkekara
Bipolar and depression disorders are some of the most common mental health disorders affecting millions of people in low-and middle-income countries, including those in Africa…
Abstract
Purpose
Bipolar and depression disorders are some of the most common mental health disorders affecting millions of people in low-and middle-income countries, including those in Africa. These disorders are therefore major contributors to the burden of diseases and disability. While an enhancement in income is seen as a major approach towards reducing the burden of these disorders, empirical evidence to support this view in the African context is lacking. This study therefore aims to examine the effect of per capita income growth on bipolar and depression disorders across African countries.
Design/methodology/approach
The study uses data from secondary sources comprising 42 African countries over the period, 2002–2019, to achieve its objective. The prevalence of bipolar and major depressive disorders (depression) are used as the dependent variables, while per capita income growth is used as the main independent variable. The system Generalised Method of Moments regression is used as the estimation technique.
Findings
In the baseline, the authors find per capita income growth to be associated with a reduction in the prevalence of bipolar (coefficient: −0.001, p < 0.01) and depression (coefficient: −0.001, p < 0.1) in the short-term. Similarly, in the long-term, per capita income growth is found to have negative association with the prevalence of bipolar (coefficient: −0.059, p < 0.01) and depression (coefficient: −0.035, p < 0.1). The results are similar after robustness checks.
Originality/value
This study attempts at providing the first empirical evidence of the effect of per capita income growth on bipolar and depression disorders across several African countries.
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Competition among higher education institutions has pushed universities to expand their competitive advantages. Based on the assumption that the core functions of universities are…
Abstract
Purpose
Competition among higher education institutions has pushed universities to expand their competitive advantages. Based on the assumption that the core functions of universities are academic, understanding the teaching–learning process with the help of student evaluation of teaching (SET) would seem to be a logical solution in increasing competitiveness. The paper aims to discuss these issues.
Design/methodology/approach
The current paper presents a narrative literature review examining how SETs work within the concept of service marketing, focusing specifically on the search, experience, and credence qualities of the provider. A review of the various factors that affect the collection of SETs is also included.
Findings
Relevant findings show the influence of students’ prior expectations on SET ratings. Therefore, teachers are advised to establish a psychological contract with the students at the start of the semester. Such an agreement should be negotiated, setting out the potential benefits of undertaking the course and a clear definition of acceptable performance within the class. Moreover, connections should be made between courses and subjects in order to provide an overall view of the entire program together with future career pathways.
Originality/value
Given the complex factors affecting SETs and the antecedents involved, there appears to be no single perfect tool to adequately reflect what is happening in the classroom. As different SETs may be needed for different courses and subjects, options such as faculty self-evaluation and peer-evaluation might be considered to augment current SETs.
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Ali Farashah and Tomas Blomqusit
This paper empirically explores the types and extent of cultural diversity strategies in Sweden, a developed economy with many migrant workers. The role of organizational culture…
Abstract
Purpose
This paper empirically explores the types and extent of cultural diversity strategies in Sweden, a developed economy with many migrant workers. The role of organizational culture as the context and the association with diversity strategy and the selection of international skilled migrant workers are examined.
Design/methodology/approach
Empirical data are collected by surveying 249 Swedish large or medium-sized firms. Cluster analysis is used to explore the configuration of organizational culture, cultural diversity strategy (CDS) and selection and development criteria.
Findings
The authors identify five clusters of organizations. Organizational culture is the main contextual factor that influences the CDS and human resource (HR) approaches for selecting skilled migrant workers. The profile of the clusters including organizational culture, diversity strategies, the selection criteria and firm demographics is presented. The empirical results indicate that organizational culture and demographics are associated with the choice of diversity strategy and, consequently, HR processes.
Originality/value
This study's main focus is on international skilled migrants, which is among empirically less-studied areas in global mobility literature. Furthermore, until now more attention has been directed toward studying the consequences of diversity than toward understanding the factors that influence choice of diversity strategies and practices. This study focuses on antecedents of diversity and attempts to understand the factors that influence adoption and implementation of different cultural diversity strategies.
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Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham
This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal…
Abstract
Purpose
This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.
Design/methodology/approach
Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.
Findings
The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.
Originality/value
The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.
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