Search results

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

Higher education has experienced some significant changes over the past few years including a highly competitive landscape, use of new technology, managing COVID protocols and guiding students to resources that ensure their success. With prior research highlighting the changes in the workforce and poor working conditions of part-time faculty, this study aims to explore full-time perceptions of several employment-related variables to determine how these significant workplace changes have impacted them.

A mixed-methods approach is used. This includes a questionnaire being sent out via e-mail to faculty at a medium-sized, public, regional university located in the USA. This was sent through two separate listservs: full-time faculty listserv and part-time faculty listserv. The questionnaire included quantitative and qualitative questions. A one-way ANOVA was used to detect significant differences between the two groups of interest for the quantitative components. The qualitative portions of the questionnaire provided deeper insights into employee perceptions of their workplace.

This research uncovers some alarming trends for full-time faculty within higher education. Across several different employment variables, full-time faculty perceptions are significantly worse than part-time faculty. This includes work–family conflict, pay perceptions, compensation opportunities, online teaching experiences, overwhelming work activities, technology provided, travel funding provided, perceived satisfaction of a faculty advocate and perceived benefits of a faculty advocate. Qualitative and quantitative results support these findings and provide additional clarification as to why they have these negative workplace perceptions.

A convenience sample was used, where data was only gathered from one university. Future research could replicate finding with more universities varying in their make-up and location to determine if these results hold across the USA and internationally. Some measures did not use established scales in the literature, and some were single-item measures. Future research could replicate findings using established scales with multi-item measures to provide more confidence the results produced that are reliable and valid.

These results suggest alarming concerns for higher education institutions regarding their full-time faculty. Human resource managers and administrators at universities should respond to “the alarm” from this research and internal employee satisfaction surveys they have conducted with their employees. Changes should be made at higher education institutions to improve employee workplace perceptions in hopes of retaining valuable employees and improving worker morale to increase productivity. The recent workplace changes and challenges for full-time faculty are negatively impacting their workplace perceptions.

As a result of full-time faculty having significantly worse perceptions across all measured employment variables than their part-time colleagues, who already had poor perceptions, the authors may see more “good” employees leaving the industry for other more lucrative options. Others may become “dead wood” in the university and engage in “quite quitting” resulting in less productivity. With the tenure process protecting professors, this may result in universities being “stuck” with many unmotivated professors and hurt the quality of educational services provided. Some professors may even act out negatively toward the university. This could damage the quality of education provided at universities and perceptions of higher education by society.

To the best of the authors’ knowledge, this is the first study comparing full-time and part-time faculty workplace perceptions across several variables. After previous study has highlighted the poor work conditions and perceptions of part-time faculty, this study adds to the discussion showing that significant changes in the workplace have resulted in full-time faculty now perceiving their employment to be significantly worse than their part-time colleagues. This can have significant short-term and long-term ramifications for the industry that will make it more difficult for universities to attract talented individuals to choose a career in education and retaining their best workers based on current employment perceptions.

This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting.

A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT) perspective.

This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore, intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm.

This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations.

This study highlights the supply chain finance team's role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

This study aims to examine the positive impact of strategies on the viability of small and medium-sized enterprises (SMEs) in times of crisis. Specifically, it investigates the influence of resource utilization as an initial survival strategy on innovation practices and SMEs’ performance. It further assesses the potential impact of government aid and partnerships on the relationship between resource utilization and innovation.

This study used a mixed-method approach that integrates phenomenology and quantitative research. This phenomenological study conducted in-depth interviews with 23 SME owners. Based on qualitative findings, a quantitative research design was developed, and this study surveyed 352 SMEs. Structural equation modeling was used for hypothesis testing.

Resource utilization as an initial survival strategy has a positive effect on increasing organizational innovation practices and ultimately affects business performance. Furthermore, government support and external partnerships significantly enhance the relationship between resource utilization and innovation.

The COVID-19 pandemic brought a crisis for businesses but has provided many positive transformations. SME entrepreneurs should sustain their survival strategies and seize external support to enhance their potential. Due to the pandemic, various efforts have created innovations, honed business resiliency and increased competitiveness.

SMEs struggled with the crisis and responded by utilizing many retrenchment strategies. This study is among the first to provide empirical evidence of an emergency response that has resulted in fruitful impacts. The findings can be generalized to represent the behavior of SMEs, especially in emerging countries.

Librarianship’s dominant conception of the freedom to read is governed by a liberal principle of noninterference, wherein free readers are those who face no intentional intervention in their choice of materials. The purpose of this paper is to demonstrate how this account fails to adequately capture systemic threats that impoverish people’s reading lives.

This conceptual paper deploys informal argumentation to expose a flaw in the dominant account of the freedom to read. The author uses a case study of comparative titles or comps, an editorial decision-making and justificatory convention that reproduces racial inequality in Anglophone trade publishing.

Comps present one example of how everyday norms and practices of literary production render people’s reading lives pervasively unfree, even absent some intent to interfere in them. The going account of the freedom to read calls, at best, for a greater diversity of book-commodities from which consumers may choose. However, the comp case suggests that this distributive remedy will be insufficient without relevant changes to the institutional arrangements that condition readers' choices in the first place.

This paper draws together insights from Library and Information Science, political philosophy and print culture studies to illuminate limitations in librarianship’s standard conception of the freedom to read. This reveals the need for an alternative, structural account of that freedom with significant implications for practice.

This paper aims to analyse the factors influencing migration, the labour migration process and the status of migrant laborers in the informal sector, particularly those working in brick kiln factories. It will shed light on the precarious nature of their work, often characterized by informal and verbal contracts. The paper examines occupational and environmental health hazards affecting the labourers and their impact on their well-being, the vulnerability of women in the precarious work environment and the associated health risks in brick kiln factories in India.

The study relies primarily on primary data collection, supplemented by secondary literature and documents. Balangir district was chosen as the research region due to its historical deprivation, underdevelopment and the historical prevalence of environmental distress, leading to distress-driven migration. To gather primary data, 40 respondents were selected from five selected blocks in Balangir district, resulting in a total of 200 respondents. In addition, in-depth interviews were conducted with 35 individuals across the selected blocks, with approximately seven participants from each block. In addition, interviews of 10 kids were taken and around 10 key informants including the trade union leaders, intellectuals and civil society activists.

Migrant labourers, including men, women and children, face significant health issues and are exposed to similar occupational health hazards. Internal migrant women workers are more vulnerable as they face critical health risks during pregnancy in host areas due to unfavourable working conditions and limited access to health-care services. Factors such as strenuous work, long working hours, poor nutrition and inadequate maternal care contribute to adverse outcomes such as spontaneous abortion, premature delivery and abnormal postnatal development.

The brick kiln industry presents a distressing reality for men who are highly vulnerable to occupational accidents, and women workers are exposed to sexual abuse, exploitation and violence. The prevalence of physical harassment, ranging from leering to rape, is alarmingly high among women. These incidents not only inflict physical harm but also cause severe psychological trauma and increase the risk of sexually transmitted diseases. Despite the existence of laws aimed at protecting women’s rights and addressing sexual offences, the workers often remain unaware of their rights. This lack of awareness further compounds the vulnerability of women workers and perpetuates their exploitation in the workplace.

To address health issues comprehensively, interventions should encompass the entire migrant population, including men and children. Strategies should focus on improving access to health-care services, promoting occupational health and safety measures, ensuring proper immunization and nutrition for children and addressing the broader social determinants of health. Empowering women with knowledge about reproductive health and rights, raising awareness about available health-care services and strengthening health-care providers’ capacity to cater to migrant populations are crucial steps towards addressing health disparities.

Urgent interventions and policies are needed to address the health vulnerabilities of internal migrant workers and women workers. It is required to ensure health-care accessibility, improving working conditions, ensuring access to maternal care and essential supplements and providing health-care services for both pregnant women and their children, regardless of migration status.

The study focused on precarious health and occupational hazards and accidents faced by migrant workers. It highlights women migrant labourer’s and children’s vulnerability in the Brick Klin sector, which is a value addition to the existing knowledge in social science.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

The purpose of this study is to analyse the magnetic field effect on Fe₃O₄/H₂O Ferrofluid flowing in a sudden expansion tube, which has specific behaviour in terms of rheology, with convex dimple fins. Because the investigation of flow separation is a prominent application in performance, the effect of magnetic field and convex dimple on the thermo-hydraulic performance of sudden expansion tube are examined, in detail.

During the solution of the boundary conditions of the sudden expansion tube, finite volume method was used. Analyses have been conducted considering the single-phase solution, steady-state, incompressible fluid and no-slip condition of the wall under forced convection conditions. In the analyses, it has been assumed that the flow was developing thermally and has been fully developed hydrodynamically.

The present study focuses on exploring the influence of the magnetic field, nanofluid concentration and convex dimple fins on the thermo-hydraulic performance of sudden expansion tube. The results indicate that the strength of the magnetic field, nanofluid concentration and convex dimple fins have a positive effect on the convective heat transfer in the system.

The authors conducted numerical studies, determining through a literature search that no one had yet investigated enhancing heat transfer on a sudden expansion tube using combinations of magnetic fields, nanofluids and convex dimple fins. The results of the numerical analyses provide valuable information about the improvement of heat transfer and system performance in electronic device cooling and heat exchangers.

This paper aims to review and summarize the findings of research dedicated to studying the process of building sustainable business models (BM) triggered by development of COVID-19 pandemic.

Bibliometric analysis is performed to identify the papers most relevant to the topic. The authors review the findings of more than 50 papers from Scopus database published between 2020 and 2022 dedicated to studying BM during COVID-19 pandemic, as well as papers dedicated to sustainability phenomenon and most cited BM research.

The paper identifies the gap in defining BM sustainability and contributes to better understanding of this phenomenon by demarcating it from traditional environment-based United Nations agenda. It also describes why network-based approach to BM helps to better address sustainability aspects. The paper demonstrates how representation of a networked BM by three levels of analysis (namely, structure of a BM, interaction mechanism between BM actors and results of their interaction) is organically connected to the key milestones of the value creation process (value definition, value creation, value distribution and value capture) and shows how these three levels can be used to analyze and structure the practical changes proposed in COVID-19-oriented BM. Finally, the paper summarizes key findings of the studies dedicated to BM during the pandemic and structures key insights in relation to building sustainable BM.

The results of the paper contribute to developing theory around BM sustainability as well as provide insights for business practitioners on how to adjust BM during the crisis. At the same time, many insights shown in the paper are industry specific, which limits their generalizability, as well as consequences of the pandemic are still not fully clear. Therefore, the authors argue that future research should be primarily focused on developing generalizable measurement frameworks to evaluate the antecedents, process and results of BM adaptation.

The paper strengthens theoretical foundations for the research focused on BM sustainability and helps businesses to better manage the adaptation in the fast-changing environment.