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1 – 10 of over 1000Jodie Moll, Soon Yong Ang, Chamara Kuruppu and Pawan Adhikari
This paper examines the Australian and New Zealand government’s wellbeing budget reforms.
Abstract
Purpose
This paper examines the Australian and New Zealand government’s wellbeing budget reforms.
Design/methodology/approach
The paper describes the development of wellbeing budgeting in Australia and New Zealand based on an analysis of official websites, documents and media sources.
Findings
Both governments have experienced challenges identifying measures representing different areas of wellbeing and recognising the connections between the measures applied. They have found it difficult to access reliable data. The development of wellbeing budgeting also raises questions about participation, data reporting, and presentation, which can impact its efficacy.
Research limitations/implications
The paper outlines practical challenges governments face in creating and using wellbeing budgets. It proposes a future research agenda to deepen our understanding of these issues and their social and economic implications. The scope of the study is limited to publicly available documents.
Originality/value
This is one of the few studies investigating wellbeing budgeting, which has evolved as an important tool for public governance. Therefore, the study’s findings may draw substantial interest and attention from practitioners, researchers and government policymakers wanting to integrate these reforms into their governance machinery.
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Saghar Hashemi, Amirhosein Ghaffarianhoseini, Ali Ghaffarianhoseini, Nicola Naismith and Elmira Jamei
Given the distinct and unique climates in these countries, research conducted in other parts of the world may not be directly applicable. Therefore, it is crucial to conduct…
Abstract
Purpose
Given the distinct and unique climates in these countries, research conducted in other parts of the world may not be directly applicable. Therefore, it is crucial to conduct research tailored to the specific climatic conditions of Australia and New Zealand to ensure accuracy and relevance.
Design/methodology/approach
Given population growth, urban expansions and predicted climate change, researchers should provide a deeper understanding of microclimatic conditions and outdoor thermal comfort in Australia and New Zealand. The study’s objectives can be classified into three categories: (1) to analyze previous research works on urban microclimate and outdoor thermal comfort in Australia and New Zealand; (2) to highlight the gaps in urban microclimate studies and (3) to provide a summary of recommendations for the neglected but critical aspects of urban microclimate.
Findings
The findings of this study indicate that, despite the various climate challenges in these countries, there has been limited investigation. According to the selected papers, Melbourne has the highest number of microclimatic studies among various cities. It is a significant area for past researchers to examine people’s thermal perceptions in residential areas during the summer through field measurements and surveys. An obvious gap in previous research is investigating the impacts of various urban contexts on microclimatic conditions through software simulations over the course of a year and considering the predicted future climate changes in these countries.
Originality/value
This paper aims to review existing studies in these countries, provide a foundation for future research, identify research gaps and highlight areas requiring further investigation.
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Monica Ren, Richa Chugh and Hongzhi Gao
A key challenge for exporters and international marketing/purchasing managers is formulating strategic responses to deal with geopolitical disruptions during a trade war between…
Abstract
Purpose
A key challenge for exporters and international marketing/purchasing managers is formulating strategic responses to deal with geopolitical disruptions during a trade war between superpowers. While past studies provide insightful analysis of the influence of changes in the institutional environment (regulatory pressures) on national and firm-level trade activities, they tend to ignore the association between inward (sourcing) or outward (export) international activities of firms during a trade war. In this study, we aim to explore various strategic options employed by third-party SME exporters in response to geopolitical disruptions, institutional pressures and constraints during a trade war.
Design/methodology/approach
We adopted a qualitative methodology and applied a hermeneutical approach in collecting, analysing and theorising interview findings. We conducted interviews with 15 owners or senior managers from 12 Australian and New Zealand exporters that exported or sourced significantly from at least one party of the trade war, the USA or China, between 2018 and 2020.
Findings
Our study developed a typology of fencing vs. balancing for explaining third-party SME exporters’ response strategies in terms of export market and international sourcing locations during a trade war. Fencing strategy centres on location choice decisions based on a fence or a secure buffer zone. Balancing strategy focuses on leveraging opportunities outside the conflict zone, i.e. third-party countries. Our study finds that exporters’ location choice decisions are influenced by a number of institutional factors during the trade war.
Research limitations/implications
Firstly, our study examined only the early phase of the trade war under the “Trump” era. Future research may consider a longitudinal study design that examines exporters’ responses to global political uncertainty over a longer term. Secondly, we chose Australia and New Zealand as the focal context of this study. Future research could investigate exporters from other third-party countries that have different institutional conditions during the US-China trade war.
Practical implications
Firstly, an exporting firm should monitor and assess closely the wider changes in international relations between their home country’s major security partner and major trading partner, and the impact of these changes on the political risks of operating in international locations. Secondly, as the trade war intensifies, the fencing option needs to be given a greater weight than the balancing option in the strategic decision making of an exporter from a third-party country. Lastly, we encourage marketers and managers to reflect on and differentiate short-term and long-term benefits in strategic market-sourcing location decisions.
Originality/value
Our study makes a pioneering effort to theorise the linkages between institutional factors and the combined evaluation of export market selection and sourcing location selection choices under global political uncertainty based on the institution-based view. We present a conceptual framework highlighting the importance of institutional avoidance, embeddedness, comparative institutional advantages and multiple institutional logics for SME exporters’ international location selections during the trade war. Furthermore, we combine these institutional factors into two overarching constructs namely institutional buffer and institutional pluralism.
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Linh Ho and Alan Renwick
With the rise of mandating climate-related disclosures (CRD), this paper aims to investigate how energy and agriculture markets are exposed to climate disclosure risk.
Abstract
Purpose
With the rise of mandating climate-related disclosures (CRD), this paper aims to investigate how energy and agriculture markets are exposed to climate disclosure risk.
Design/methodology/approach
Using the multivariable simultaneous quantile regression and data from 1 January 2017 to 29 February 2024, the authors examine daily and monthly responses of energy and agriculture markets to climate disclosure risk, energy risk, market sentiment, geopolitical risk and economic policy risk. The sample covers the global market, Australia, Canada, European Union (EU), Hong Kong, Japan, New Zealand, Singapore, the UK and the USA.
Findings
The results show that climate disclosure risk creates both positive and negative shocks in the energy and agriculture markets, and the impacts are asymmetric across quantiles in different economies. The higher the climate disclosure risk, the greater impact of crude oil future on the energy sector in North America (Canada and the USA) and Europe (EU and the UK), but no greater effects in Asia Pacific (Australia, New Zealand and Singapore). The agriculture sector can hedge against economic policy and geopolitical risks, but it is highly exposed to climate disclosure and energy risks.
Originality/value
This study timely contributes to the modest literature on the asymmetric effects of climate disclosure risk on the energy and agriculture markets at the global and national levels. The findings offer practical implications for policymakers and investment practitioners in understanding financial effects of mandating CRD to diversify risks depending upon market conditions and policy uncertainty.
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June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.
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Radiah Othman and Rashid Ameer
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…
Abstract
Purpose
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.
Design/methodology/approach
The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.
Findings
The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.
Practical implications
The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.
Originality/value
The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.
David Brougham and Jarrod Haar
The world of work is changing rapidly as a result of technology, with more workers being impacted by automation, the gig economy and temporary work contracts. This study focusses…
Abstract
Purpose
The world of work is changing rapidly as a result of technology, with more workers being impacted by automation, the gig economy and temporary work contracts. This study focusses on how employees perceive their disruption knowledge and how this perception impacts their career planning, career satisfaction and training behaviors.
Design/methodology/approach
The authors use data from 1,516 employees across a broad range of industries and professions from the United States (n = 505), New Zealand (n = 505) and Australia (n = 506).
Findings
The authors find that an employee's knowledge and research into automation positively influence how employees plan their careers, their career satisfaction and their training behaviors. While career planning is positively related to career satisfaction and training behavior, career satisfaction is negatively related to training behaviors. The authors test mediation effects and find consistently significant indirect effects, and these findings are all largely replicated across the three countries.
Originality/value
This study highlights the importance of understanding the processes that employees go through when thinking about disruption knowledge, their careers and the impact on their training behaviors.
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Stanislaus Lobo, Dasun Nirmala Malaarachchi, Premaratne Samaranayake, Arun Elias and Pei-Lee Teh
The purpose of this study is to investigate the influence of design for lean six sigma (DFLSS) on operational functions of the innovation management model by appraising an…
Abstract
Purpose
The purpose of this study is to investigate the influence of design for lean six sigma (DFLSS) on operational functions of the innovation management model by appraising an innovation management assessment framework.
Design/methodology/approach
An empirical approach for evaluating causal relationships among various constructs in the model phases that identify optimum pathways in achieving commercial success was adopted. A quantitative analysis of survey data were collected from large, medium and small organiations, including incubators in ANZ (Australia, New Zealand) and TMSV (Thailand, Malaysia, Sri Lanka and Vietnam).
Findings
The structural equation modelling recursive path analysis results of the model provide empirical evidence and pathways through the various constructs considered in the model. All these pathways lead to delivering optimum commercialization success (CS). Furthermore, DFLSS is confirmed as an enabler and has direct one-to-one and indirect influence on all the operational function constructs of the model including commercial success.
Research limitations/implications
This study had a relatively small sample size of completed responses obtained from the population and a constrained ability to compare commercialization success (CS) between the two regions in the dataset. Future studies could be conducted on a global scale to increase responses.
Practical implications
The research findings enabled the development of important and practical guidelines for managers and innovation practitioners engaged in planning and management of innovation.
Originality/value
This research offers a holistic approach for integrating DFLSS with stage gate phases of innovation management assessment framework, supported by empirical evidence, to aid organizations in effectively managing the innovation process and achieving greater success in commercialization.
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Girish Prayag, Mesbahuddin Chowdhury and Lucie K. Ozanne
Using dynamic capabilities (DCs) theory, the authors assess whether micro, small and medium-sized enterprises (MSMEs) can leverage DCs to improve operational capabilities (OCs…
Abstract
Purpose
Using dynamic capabilities (DCs) theory, the authors assess whether micro, small and medium-sized enterprises (MSMEs) can leverage DCs to improve operational capabilities (OCs) during the COVID-19 pandemic. The authors also identify whether organizational learning (OL) affects the relationship between DCs and OCs.
Design/methodology/approach
The authors test these propositions on a sample of 419 MSMEs from Australia and New Zealand.
Findings
DCs have no direct effect on OCs, technological or marketing capabilities (TCs or MCs). OL moderates the effect of DCs on both TCs and MCs.
Research limitations/implications
The study assesses only MCs and TCs as OCs and does not explicitly measure pandemic impacts on organizations. However, the results illustrate the importance of OL during crises for recovery purposes.
Practical implications
Managers can use the findings to improve structure, processes and knowledge management emanating from MCs and TCs within organizations impacted by the COVID-19 pandemic.
Originality/value
The authors use a multi-dimensional measure of OL and show that during the pandemic, OL is a critical factor that allows organizations to transform the benefits conferred by DCs into MCs and TCs.
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