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1 – 10 of 10Audrey Paterson, Marc Jegers and Irvine Lapsley
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer…
Abstract
Purpose
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.
Design/methodology/approach
This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.
Findings
Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.
Research limitations/implications
Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.
Originality/value
This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.
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Audrey Mertens, Yaprak Hamarat and Catherine Elsen
This research focuses on the interactions between architects and end-users during the design process of housing projects, both experiencing challenges and friction points when…
Abstract
Purpose
This research focuses on the interactions between architects and end-users during the design process of housing projects, both experiencing challenges and friction points when meeting.
Design/methodology/approach
The authors conducted a systematic literature review (SLR), based on and adapted from Kitchenham and Charters' work (2007). The thematic analysis of N = 104 identified articles reveals 13 main themes and 30 subthemes specific to architects, end-users and the interactions of architects and end-users, and 3 main groups of other actors intervening in these dynamics. The authors organize the data by actors and the actors' social encounters, themes and subthemes. The authors focus on some aspects, given possible evolution of practices.
Findings
The authors question the role of architects and the ways both parties share respective knowledge. The authors also discuss the various scales of social encounters depicted through literature, from traditional discursive meetings to participatory practices, and raise the lack of convincing tools genuinely used in current housing architecture practices. Finally, the authors point out the need for further field research in order to practically bridge the gap between researchers and practitioners.
Originality/value
The authors present an overview of the most relevant papers, organized in a table and grouped by themes. This represents a major output of this SLR, and gives the concerned readers the opportunity to get a grasp on readers' sub/theme of interest.
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Priyanka Sihag and Aastha Dhoopar
With the outbreak of the COVID-19 pandemic, the human race is compelled to fight an unseen microscopic enemy. Coronavirus has had a significant impact on the lives of people…
Abstract
Purpose
With the outbreak of the COVID-19 pandemic, the human race is compelled to fight an unseen microscopic enemy. Coronavirus has had a significant impact on the lives of people working in higher educational institutes (HEIs). The purpose of this research is to examine the effects of organizational resilience (ORes) and perceived organizational support (POS) on employee performance (EP), as well as the mediating effect of POS on the relationship between ORes and EP, in the time of a crisis of such massive scale.
Design/methodology/approach
An online survey questionnaire was used to collect data (N = 390) from teaching and non-teaching professionals in HEIs across India. Further, regression analysis, factor analysis, structured equation modeling, reliability and validity analysis, mediation analysis and model-fit indices analysis were employed to analyze the data collected from target population.
Findings
The study results confirm the full mediation effect of POS on the relationship between ORes and EP. According to the results of the study, ORes and POS have a part to play in enhancing the performance levels of employees working in HEIs.
Practical implications
This study is especially crucial for the employees and the organizational leadership as the study can help improve the resilience capabilities in the HEIs. As indicated in the study, ORes and the POS are both instrumental in enhancing the performance of the employees.
Originality/value
With reference to India's HEIs, the current study investigates the mediating effect of POS on ORes and EP relationship during the time of crisis.
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Valerie Priscilla Goby and Gulnara Z. Karimova
This conceptual paper aims to respond to the dearth of theory and mechanisms for handling the inherent ethereality, multiplicity and mutability of organisational identity and…
Abstract
Purpose
This conceptual paper aims to respond to the dearth of theory and mechanisms for handling the inherent ethereality, multiplicity and mutability of organisational identity and organisational image.
Design/methodology/approach
This study considers existing approaches to organisational identity noting the diverse understandings of the paradoxical nature of identity. The authors suggest that identity is still essentially perceived as what is core and enduring about the character of an organisation with changes of identity being viewed as occurrences effectuated by events. In contrast, the authors argue that, because of the fluid interrelationships between identity and image, organisational identity is better viewed as an unstable construct.
Findings
Departing from Bakhtin’s logic of dialogism, this study proposes that identity–image result from dialogic relationships which in turn construct a system of polyphony. This study devises a preliminary polyphonic model which has the capacity to incorporate diverse stakeholder associations and fluctuating interpretations as well as situational understandings of organisational messages.
Originality/value
This study’s proposed model allows to trace how organisational identity–image is continually co-constructed recursively and cyclically and to systematise the various voices that are important for an organisation’s strategic objectives.
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Ulla Eriksson-Zetterquist and Kerstin Sahlin
Collegiality is often discussed and analyzed as a challenged form of governance, a form of working that used to function well in universities prior to the emergence of…
Abstract
Collegiality is often discussed and analyzed as a challenged form of governance, a form of working that used to function well in universities prior to the emergence of contemporary and modern forms of governance. This seems to suggest that collegiality used to dominate, while other forms of governance are now taking over. The papers in volume 86 of this special issue support the notion of challenged collegiality, but also show that for the most part, nostalgic notions of “the good old days” are neither true nor helpful if we are to revitalize academic collegiality. After examining whether a golden age of collegiality ever existed, we discuss why collegiality matters. Exploring what are often described as limitations or “dark sides” of collegiality, we address four such “dark sides” related to slow decision-making, conflicts, parochialism, and diversity. This is followed by a discussion of how these limitations may be handled and what measures must be taken to maintain and develop collegiality. With a brief summary of the remaining papers under two headings, “Maintaining collegiality” and “Revitalizing collegiality,” we preview the rest of this volume.
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Alaa Eddine El Moussaoui and Brahim Benbba
This paper aims to determine the factors that influence the consumer’s online shopping intention in the current pandemic context (COVID-19). For this purpose, a conceptual model…
Abstract
Purpose
This paper aims to determine the factors that influence the consumer’s online shopping intention in the current pandemic context (COVID-19). For this purpose, a conceptual model has been developed by introducing the constructs “attitude,” “perceived utility,” “intention” as well as the variable “perceived risk of contagion.”
Design/methodology/approach
After collecting data from the questionnaire diffused in Moroccan e-commerce websites, this study used various statistical analyses with the multiple regression model on the SPSS statistical software to confirm or refute the research hypotheses.
Findings
The results indicate that attitude and perceived utility positively affect online shopping intention. However, the variable “perceived risk of contagion” has a weak effect on such intention, which can be explained by the period in which the survey was started (a few months after the confinement).
Originality/value
The scientific contribution of this study lies in the insertion of a new factor that will be called “perceived risk of contagion” in the research model. This factor has been inspired by the perceived risk theory of Bauer (1960). Furthermore, all studies dealing with this topic have been carried out in developed countries, such as France, Great Britain, Germany and the USA. For this reason, the researcher believe that it is more appropriate to study the intention to buy online during the COVID-19 pandemic in one of the developing countries, such as Morocco. This is based on the fact that to develop theories, it is necessary to examine a given problem in several countries. The context plays a determining role in such situations.
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Ning Sun, Yuhan Peng, Yingchen Lu, Wanting Liu and Zhenhua Zheng
This study aims to investigate the relationships between the perceived neighborhood walkable environment (PNWE), neighborhood interaction (NI) and residents’ mental health, with…
Abstract
Purpose
This study aims to investigate the relationships between the perceived neighborhood walkable environment (PNWE), neighborhood interaction (NI) and residents’ mental health, with a focus on examining differences among residents of different age groups.
Design/methodology/approach
Using an electronic survey questionnaire, data on PNWE, NI and mental health were collected from 1,159 residents across 205 communities in Shanghai, China. Our study utilized a structural equation modeling (SEM), employing the maximum likelihood estimation method. The structural equation model was fitted using the MPLUS software.
Findings
The mental health of young and middle-aged adults is generally poor, and they are at higher risk of depression than children and older adults. The effects of PNWE and NI on the mental health of residents varied among different age groups. As residents get older, their mental health is more affected by the PNWE. In addition, the influence of the PNWE on children and older adults’ mental health is direct and not mediated by NI. For young and middle-aged adults, the influence of the PNWE on their mental health needs to be mediated by NI.
Originality/value
This study marks the first examination of the relationship between PNWE, NI and mental health among different age groups of residents in China. The findings of this research can assist policymakers in gaining a deeper understanding of the underlying mechanisms by which PNWE affects mental health. Furthermore, it can contribute to the development of more targeted walkable environment designs aimed at enhancing mental health among various age groups.
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This review aims to examine the literature on refugees’ and asylum seekers’ resilience, its historical evolution, key principles, assumptions and recommendations, while focusing…
Abstract
Purpose
This review aims to examine the literature on refugees’ and asylum seekers’ resilience, its historical evolution, key principles, assumptions and recommendations, while focusing on the Canadian context.
Design/methodology/approach
A narrative literature review has been applied to this manuscript. This approach allows the integration of a wide scope of literature and perspectives, from academic literature to grey literature (e.g. governmental reports and dissertations). Nevertheless, the limitations of this type of review were also discussed.
Findings
In spite of the gaining popularity of the resilience lens, which emphasizes an individual’s ability to overcome adversities and stressful events, more work is required for its effective integration into health practice, programs and policies, particularly as it relates to refugees’ and asylum seekers’ mental health care.
Originality/value
Careful consideration of refugees’ and asylum seekers’ mental health needs and Canadian mental health service delivery and policies is a critical first step in reaching such a goal.
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Deniz Tuzcuoğlu, Bauke de Vries, Dujuan Yang and Aslı Sungur
This paper aims to explore the meaning of smart office environments from a user perspective by investigating user preferences and expectations.
Abstract
Purpose
This paper aims to explore the meaning of smart office environments from a user perspective by investigating user preferences and expectations.
Design/methodology/approach
Eleven semi-structured interviews with the users after moving into a smart office building of a Dutch Municipality and an observation as complementary data were conducted. The data were analysed based on the grounded theory and thematic analysis, combining a reflexive approach to the literature review.
Findings
Two main themes were revealed addressing user expectations and preferences for smart office environments: “enhanced interaction” with the social and physical office environment and “sense-making” of the smart concept (or smartness). Within these themes, basic and smart office aspects were identified and classified based on their association with smart office concepts or technology.
Practical implications
The findings reveal the meaning of the smart office concepts from a user perspective by highlighting the importance of user experience on enhanced interaction and sense-making of the smart office concept, equipped with basic and smart aspects.
Originality/value
To the best of the authors’ knowledge, this study is the first to qualitatively examine drivers underlying the meaning of smart office concepts from a user point of view. Organisations, environmental psychologists, designers and managers can use the findings of this study to develop guidelines for a successful smart office design.
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