Search results

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

The purpose of this study is to investigate and understand the performance of countries in individual Olympic Games, specifically focusing on the Tokyo 2020 Olympics. Employing cluster analysis and decision trees, the research aims to categorize countries based on their representation, participation and success.

This research employs a data-driven approach to comprehensively analyze and enhance understanding of countries' performances in individual Olympic Games. The methodology involves a two-stage clustering method and decision tree analysis to categorize countries and identify influential factors shaping their Olympic profiles.

The study, analyzing countries' performances in the Tokyo 2020 Olympics through cluster analysis and decision trees, identified five clusters with consistent profiles. Notably, China, Great Britain, Japan, Russian Olympic Committee and the United States formed a high-performing group, showcasing superior success, representation and participation. The analysis revealed a correlation between higher representation/participation and success in individual Olympic Games. Decision tree insights underscored the significance of population size, GDP per Capita and HALE index, indicating that countries with larger populations, better economic standing and higher health indices tended to perform better.

The study has several limitations that should be considered. Firstly, the findings are based on data exclusively from the Tokyo 2020 Olympics, which may limit the generalizability of the results to other editions.

The research offers practical implications for policymakers, governments and sports organizations seeking to enhance their country's performance in individual Olympic Games.

The research holds significant social implications by contributing insights that extend beyond the realm of sports.

The originality and value of this research lie in its holistic approach to analyzing countries' performances in individual Olympic Games, particularly using a two-stage clustering method and decision tree analysis.

This paper contributes to the broad aim of this special issue, reflecting on the relevance of the writing of Alan Fox to the contemporary industrial relations field. It offers an original reflection from a feminist perspective on Fox’s classic insights around frames of reference.

We concentrate on Beyond Contract, Work, Power and Trust Relations (1974a) and Man Mismanagement (1974b, 1985) as the texts setting out Fox’s influential frames of reference theory, before moving on to subsequent literature in the field making use of Fox’s frames. In undertaking this review from a feminist perspective, we specifically look at the extent to which work considers standpoint, gender relations and political engagement. We draw further on wider feminist scholarship within industrial relations, critical race theory and intersectionality perspectives.

Despite the concept of inequality forming the core of Fox’s analyses, there is a lack of attention to gender or to other diversity strands in his work and, notwithstanding the weight of feminist scholarship within the industrial relations field since, this neglect has been carried forward into subsequent use of Fox’s work. We argue there is space for the frames to be interpreted and used in ways that leave space for attention to feminist concerns and call on academics to approach their use of Fox from a more critically-informed perspective.

The paper’s argument has implications for the field of industrial relations in terms of conceptual understanding and methodological approaches. With space, it would have been useful to apply our revised understanding of Fox’s key concepts to empirical cases.

Greater clarity in what constitutes “unitary” and “pluralist” perspectives and categories will help employment relations actors.

We present a novel feminist re-framing of Fox’s work, providing new understandings of the strengths, weaknesses and applicability of the frames of reference within contemporary industrial relations research and practice. We advocate for methodological and scholarly approaches which advance theoretical and empirical justice in the field, moving beyond gender to draw on critical race theory and intersectionality frameworks.

The primary objective of this study is to examine how trust and religiosity, in relation to halal products, impact Turkish consumers' intention to purchase such goods. Furthermore, the study aims to identify whether attitudes towards halal products play a mediating role in these effects.

Data were collected from 847 people living in Turkey using an online survey. The authors empirically tested the proposed conceptual model via structural equation modeling.

The study’s results show that trust in halal products has a positive impact on both the intention to buy halal products and the attitude towards them. Moreover, one’s attitude towards halal products affects the intention to purchase them. Additionally, one’s religiosity-belief level influences the intention to purchase halal products, while religiosity-practice level influences the attitude towards halal products. Furthermore, through indirect effect analyses, it was found that trust in halal products and religious practices has an indirect impact on intention through attitude.

These outcomes significantly contribute to understanding the complex interactions between trust in halal products, levels of religiosity, and attitudes in shaping consumers' purchase intentions and approaches towards halal products. These implications offer valuable insights into how consumers' religious beliefs, trust perceptions, and attitudes influence their purchase of halal-certified products. Validating these conclusions on a larger scale and exploring them in different contexts would be beneficial.

The practice dimension of religiosity pertains to performing actions prescribed by the religion, embodying the practical applications of religious teachings. According to the research findings, the belief dimension of religiosity significantly and positively affects the intention to purchase halal products. This finding aligns with several prior studies.

Sharing information on websites, social media platforms, or product packaging can be effective. If businesses genuinely adhere to halal standards and address the genuine needs of consumers who value halal products, they can enhance consumers' interest in such products.

This research was conducted in Turkey, where most people follow the Muslim faith. The main objective of the study was to examine the trust levels of consumers who have strong religious beliefs and are sensitive to consuming halal products. The study looked at trust on three levels: trust in the halal product, trust in the company that produces halal products, and trust in institutions that provide halal certification. The study also looked at the religiosity levels of the consumers using a two-dimensional approach, which included their beliefs and practices.

In this current review, we aimed to understand technology addiction interventions and provide guidelines for IS scholars to use IT to prevent or attenuate technology addiction.

We systematically reviewed articles associated with technology and substance addiction interventions. These articles included review articles, peer-reviewed articles, conference proceedings, and online articles.

We propose a roadmap for technology addiction intervention development and testing based on the review. Next, we summarize the similarities and differences between substance addiction and technology addiction in terms of antecedents, negative consequences, and neurobiological mechanisms. Based on this, two types of potential interventions for substance addiction were reviewed to explore how they can be used for technology addiction. To conclude, IT-mediated interventions were summarized, and promising avenues for future research were highlighted.

Technology addiction has a broad range of adverse impacts on mental health and well-being. With the knowledge and insight from this review, the Information Systems community can become part of the solution to technology addiction.

Guided by several of the 9 essentials of what it means to be a PDS (NAPDS, 2021), authors share a plea to rethink the teacher burnout-attrition-staffing crisis with a call toward a moral imperative of recentering an ethic of care. Many schools are operating under anti-care practices which directly undermine teacher wellness in part due to secondary traumatic stress, rising workload demands and intensive student needs.

Reflecting a compilation of teacher voices, including participants from three research studies and the collective decades-worth experience of educator scholars, this paper presents a synthesis of educator burnout and the role of educator wellness within trauma-informed social emotional learning initiatives.

The practical model of educator resilience offers a potential solution to burnout and attrition by prioritizing care for teachers individually and collectively prior to addressing care for students.

The model articulates educator resilience as the motivational force of life within a school community focused on an ethic of care that drives the collective and individuals within the collective to be their best. This aligns with foundation principles of PDS schools and Goodlad and colleagues’ decades-old call to foreground the moral dimensions of teaching in school reform (1990).

This paper responds to several calls for a cross-national comparative study of immigrant entrepreneurship throughout the longstanding discourse of this phenomenon. This study aims to comparatively analyze the nature of immigrant enclave entrepreneurship among one immigrant community across three different jurisdictional contexts (UK, Denmark and Norway) based on comparative ethnographic methods of inquiry.

The data was collected in person from April 2022 to June 2023 by the researchers to identify the similarities and differences of migrant entrepreneurial activities in three immigrant enclaves (Manchester, Oslo and Copenhagen). Comparative ethnographic narrative analysis methods and template analysis approaches were combined to analyze interviews, observations and secondary published data.

This study examines spatiality, sectoral occupation and market orientation for comparative analysis. Through detailed analysis, it uncovers the spatiality and nuances in market demands and sectoral similarities across diverse regulatory environments. Notably, it identifies traditional migrant sectoral occupations shared across regions and its relevance to immigrant enclaves.

This scholarly contribution explores immigrant entrepreneurship in various national contexts, emphasising their engagement in neglected and low-value sectors within immigrant enclaves. The study addresses the influence of the host economy’s conditions on immigrant entrepreneurs, impacting their strategic orientation and the extent of their “embeddedness”. It responds to the theoretical gap in immigrant entrepreneurship literature by conducting a cross-national investigation across countries, extending the comparative dimension to Norway and Denmark. The research employs a unique design focusing on a specific immigrant group and emphasizes spatial contexts, sectoral proliferation and market orientation within immigrant enclaves, offering insights into the mixed embeddedness perspective and the broader environmental forces shaping migrant entrepreneurial activities in the UK and Scandinavia.

Consumers often prefer sustainable goods and services but fail to follow through with purchases that reflect these espoused values. The green intention–outcome gap is studied in many contexts but has yet to inform deathcare decisions. Industry reports suggest that most Americans prefer sustainable deathcare options, yet unsustainable corpse dispositions dominate the market. The purpose of this paper is to understand how history informs this phenonea.

This study looks to the past – using historical narrative analysis of deathcare trends and influential intermediaries – to understand the future of sustainable deathcare and the prospective role that marketers can play in bridging the gap between decedents’ preferences and survivors’ purchase outcomes.

Historical ritualization, medicalization and commercialization have resulted in the monopolization of traditional deathcare services. Mortuary professionals remain unresponsive to consumer preferences for sustainable alternatives.

Socioeconomic shocks can allow humanity to reflect and transition from consumerism to sustainability. COVID-19 has led to greater awareness of self-mortality, and death has become less taboo. The slow market penetration of sustainable deathcare services suggests a lack of communication between a decedent and their survivors. Marketing scholars need to help marketing practitioners bridge the preference-outcome gap.

To the best of the authors’ knowledge, this study is amongst the first to examine how history informs the sustainable action–outcome gap for deathcare preferences in a post-COVID environment and the role that marketers can play in perpetuating change.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

This study proposes a mix of historical, organizational and generational life cycles as explanatory variables for the “sharing style” of intentional communities such as kibbutzim in Israel. It evaluates the effectiveness of four strategies, namely, economic ownership, ultimate personal freedom, sense of belonging and religious belief employed by kibbutzim to sustain their lifestyles as sharing communities.

The study’s data collection methods include a mix of literature review and content analysis of interviews and observations conducted by the study’s researchers over a period of twenty years.

Environmental uncertainty, which served as one of the main motivators for the establishment of kibbutzim, has been diminished over their life cycle, forcing them to change their socioeconomic model of sharing. Most kibbutzim elected to employ the household’s economic private ownership strategy to move from the “maturity” to the “renewal” lifecycle stage, thereby avoiding “decline.” Three representative kibbutzim chose to deploy ultimate personal freedom, enhanced sense of belonging and shared religious practice strategies to reach the renewal stage.

Current crises, such as weather disasters, pandemics and wars, have demonstrated the justification for the existence of shared leadership communities. This study considers the advantages and pitfalls of economic and psychological conditions necessary for sustaining such communities over the period of their life cycles. We propose that out of the four strategies analyzed, only the strategy of economic private ownership can be sustained under conditions of global, national and commune’s increasing levels of individualism.

This study introduces historical, organizational and generational elements into the commonly described construct of organizational and product life cycles. It describes four variations of the communal sharing socioeconomic model that have been adopted to combat the degradation of the communes into the decline stage and evaluate their viability. The study therefore generalizes life cycle theory to non-for-profit organizations, making life cycle theory more specific.