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Article
Publication date: 16 April 2024

Peter Ackers

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological…

Abstract

Purpose

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

Design/methodology/approach

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Findings

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Originality/value

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 14 March 2024

Qiang Zhang, Brian Yim, Kyungsik Kim and Zhibo Tian

The aim of this study was (1) to investigate the relationship between destination image (DI), destination personality (DP) and behavioral intention (BI) in the context of ski…

Abstract

Purpose

The aim of this study was (1) to investigate the relationship between destination image (DI), destination personality (DP) and behavioral intention (BI) in the context of ski tourism and (2) especially the role of DP in the relationship between DI and BI among ski tourists.

Design/methodology/approach

We collected data using WJX.CN (N = 400) to test the hypothesized model. Confirmatory factor analysis (CFA) was used to examine the psychometric properties of the measurement model and partial least squares structural equation modeling (PLS-SEM) was used to test the hypotheses.

Findings

The results show that DI directly affects DP and partially affects BI, while DP directly affects ski tourists' BI. In addition, the indirect effect of DP between affective image and BI was significant, showing full mediation, and the indirect effect of DP between cognitive image and BI was significant, showing a partial mediation effect.

Originality/value

The findings enrich the ski tourism literature, contribute to the development of ski tourism in destination cities and the strategic marketing of ski resorts and provide recommendations for ski tourism researchers and marketers.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 15 January 2024

Arthur Allen, Laurie Corradino and Brian McAllister

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations…

Abstract

Purpose

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

Design/methodology/approach

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

Findings

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Practical implications

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

Originality/value

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 18 April 2024

Ryan J. Chan, Shiran Isaacksz, Brian Low, Cecile Raymond, Lori Seeton and Christopher T. Chan

Health care systems aspire to adopt integration strategies shifting the focus from acute care to a broader focus on community-based health and social services. Real-world examples…

Abstract

Purpose

Health care systems aspire to adopt integration strategies shifting the focus from acute care to a broader focus on community-based health and social services. Real-world examples demonstrating effective delivery of integrated care are essential.

Design/methodology/approach

In this article, we introduce UHN Connected Care Hub, an innovative model of care comprising an interdisciplinary team designing sustainable, shareable practices across the continuum of care alongside community and health organization partnerships.

Findings

We describe UHN Connected Care Hub’s ability to identify patients from high-risk population and collaborate to delivery timely care, in detailing the real world experience of this model of care in the organization of a centralized system of micro-clinics to administer a therapeutic for pre-exposure prophylaxis against COVID-19 (Tixagevimab/cilgavimab [Evusheld]) in a population of immunocompromised patients.

Practical implications

Having a centralized system of micro-clinics for care delivery presents opportunities for increased adaptability, patient accessibility, enhanced community partnerships and integratedness. Expansion in the scope of services could also create new opportunities in preventative therapies for optimizing the cost effectiveness and quality of health care provided at the population level.

Originality/value

There is limited evidence on how to efficiently deliver integrated care, particularly to vulnerable and co-morbid patients. We discuss how dynamic organizations with proper infrastructure and a network of healthcare partnerships may allow a more fluid response to rapidly changing policies and procedures and facilitate preparedness for future health care crises or pandemics.

Details

Journal of Integrated Care, vol. 32 no. 2
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 9 April 2024

Dina M. Abdelzaher and Muna Onumonu

The COVID-19 pandemic was an eye-opening experience that put to the test our crisis management competencies across many institutions, including those offered by institutions of…

Abstract

Purpose

The COVID-19 pandemic was an eye-opening experience that put to the test our crisis management competencies across many institutions, including those offered by institutions of higher education. This study aims to review the literature on international business (IB) risks and IB education (IBE) to question whether business graduates are equipped to make decisions in today’s volatile, uncertain, complex and ambiguous (VUCA) marketplace.

Design/methodology/approach

While the IB literature has discussed the importance of various sources of risks on global business operations, IBE did not effectively adopt an integrative approach to building the needed risk management competencies related to those risks into our education. The authors argue that this integrative approach to teaching IB is critically needed to prepare future global managers for addressing crises, like that of the pandemic and others. Specifically, this study proposes that this integrated risk management competency can be developed through the building of “synergistic mindsets”.

Findings

This study presents a conceptual framework for the components of the synergistic mindset, with intelligence that directly links to present IB risks. These components are cultural intelligence (CQ), emotional intelligence (EQ), public policy intelligence (PPQ), digital intelligence (DQ) and orchestration intelligence (OQ).

Originality/value

Insights related to IBE effectiveness in addressing today’s VUCA market demands and IB risks are discussed.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Open Access
Article
Publication date: 4 April 2024

Calvin Swords and Stan Houston

The concept of personal recovery is now a key pillar of service delivery. It aims to support individuals to flourish and establish a new identity following an acute episode or…

Abstract

Purpose

The concept of personal recovery is now a key pillar of service delivery. It aims to support individuals to flourish and establish a new identity following an acute episode or diagnosis. This view of recovery is unique to each person on that journey. However, there has been a significant focus on measuring these experiences. This paper aims to explore the influence of social constructionism on the concept of recovery within an Irish context, seeking to understand the influence of language, discourse and power on service users’ experiences.

Design/methodology/approach

A qualitative, interpretivist methodology was adopted for this case study design. Semi-structured interviews were conducted with 12 service users. Thematic analysis was chosen as the method of analysis.

Findings

Personalising recovery did not always lead to the removal of biological symptoms, but with the appropriate supports, individual’s recovery journey was greatly enhanced. On the contrary, personal recovery places overwhelmingly responsibility on the individual to succeed, largely driven by neoliberal discourse. This focus on individualism and the pressure to succeed was further experienced when people sought to re-integrate into society and participate in normalised social order. Ultimately, for many service users, they viewed personal recovery as an unfulfilled promise.

Research limitations/implications

It is not a representative sample of service users within an Irish context.

Originality/value

To the best of the authors’ knowledge, this is the first study to explore influence of social constructionism on the concept of personal recovery within a mental health service context.

Details

The Journal of Mental Health Training, Education and Practice, vol. 19 no. 2
Type: Research Article
ISSN: 1755-6228

Keywords

Open Access
Article
Publication date: 4 August 2023

Johanna Gummerus, Catharina von Koskull, Hannele Kauppinen-Räisänen and Gustav Medberg

Past research on luxury is fragmented resulting in challenges to define what the construct of luxury means. Based on a need for conceptual clarity, this study aims to map how…

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Abstract

Purpose

Past research on luxury is fragmented resulting in challenges to define what the construct of luxury means. Based on a need for conceptual clarity, this study aims to map how research conceptualises luxury and its creation.

Design/methodology/approach

This study presents a scoping review of luxury articles published in peer-reviewed journals. Of the initial 270 articles discovered by using the database of Scopus, and after control searching in Web of Science and reference scanning, 54 high-quality studies published before the end of 2020 were found to meet the inclusion criteria and comprised the final analytical corpus.

Findings

The findings demonstrate that research approaches luxury and its creation from three different perspectives: the provider-, consumer- and co-creation perspectives. In addition, the findings pinpoint how the perspectives differ from each other due to fundamental and distinguishing features and reveal particularities that underlie the perspectives.

Research limitations/implications

The suggested framework offers implications to researchers who are interested in evaluating and developing luxury studies. Based on the identified luxury perspectives, the study identifies future research avenues.

Originality/value

The study contributes to the luxury research stream by advancing an understanding of an existing pluralistic perspective and by adding conceptual clarity to luxury literature. It also contributes to marketing and branding research by showing how the luxury literature connects to the evolution of value creation research in marketing literature.

Details

Qualitative Market Research: An International Journal, vol. 27 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 13 July 2023

Saida Dammak and Manel Jmal Ep Derbel

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of…

Abstract

Purpose

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

Design/methodology/approach

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Findings

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

Research limitations/implications

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

Practical implications

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

Originality/value

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

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