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Book part
Publication date: 24 July 2012

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Health Disparities Among Under-served Populations: Implications for Research, Policy and Praxis
Type: Book
ISBN: 978-1-78190-103-8

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Journal of Integrated Care, vol. 30 no. 4
Type: Research Article
ISSN: 1476-9018

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Book part
Publication date: 16 October 2023

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Inclusive Leadership: Equity and Belonging in Our Communities
Type: Book
ISBN: 978-1-83797-438-2

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Article
Publication date: 1 March 2001

241

Abstract

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Disaster Prevention and Management: An International Journal, vol. 10 no. 1
Type: Research Article
ISSN: 0965-3562

Open Access
Article
Publication date: 3 January 2023

Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…

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Abstract

Purpose

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

Design/methodology/approach

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

Findings

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Research limitations/implications

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 29 October 2014

6

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Gender in Management: An International Journal, vol. 29 no. 8
Type: Research Article
ISSN: 1754-2413

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Book part
Publication date: 2 December 2021

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80071-702-2

Content available
Article
Publication date: 8 February 2016

17

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Journal of Managerial Psychology, vol. 31 no. 1
Type: Research Article
ISSN: 0268-3946

Open Access
Article
Publication date: 2 October 2017

Iordanis Eleftheriadis and Evgenia Anagnostopoulou

This study aims to examine the various climate change practices adopted by firms and develop a set of corporate indexes that measure the level of climate change corporate…

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Abstract

Purpose

This study aims to examine the various climate change practices adopted by firms and develop a set of corporate indexes that measure the level of climate change corporate commitment, climate change risk management integration and climate change strategies adoption. Moreover, this study examines the relationship between the aforementioned indexes. The authors claim that there is a positive relationship between the adoption of climate change strategies, corporate commitment and risk management integration. The aforementioned indexes have been used to assess the largest companies in the oil and gas sectors.

Design/methodology/approach

To assess this study’s sample companies, a content analysis of their carbon disclosure project (CDP) reports for the years 2012-2015 was conducted. Finally, weights were assigned to the content analysis data based on the results of a survey regarding the difficulty of implementing each climate change practice included in the respective index. The survey sample included climate change experts who are either currently employed in companies that are included in the Financial Times Global 500 (FT 500) list, or work as external partners with these companies.

Findings

The present study results highlight the need for developing elaborate corporate indexes, as the various climate change practices have different degrees of difficulty regarding their implementation. Additionally, a general trend in adopting climate change strategies is observed, especially in the field of carbon reduction strategies, which mainly involve the implementation of low carbon technologies. Finally, a positive and significant relationship was found between carbon reduction targets, risk management integration and climate change strategies.

Practical implications

Although international research has extensively examined the importance of managers’ perceptions on environmental issues as an enabling factor in developing environmental strategies, according to the results of our survey, corporations must go beyond top management commitment towards climate change to be able to successfully implement climate change strategies. Incorporation of climate change risk management procedures into a company’s core business activities as well as the establishment of precise carbon reduction targets can provide the basis on which successful climate change strategies are implemented.

Originality/value

Most studies address the issue of climate change management in terms of environmental or sustainability management. Furthermore, research on climate change and its relationship with business management is mainly theoretical, and climate change corporate performance is measured with aggregate indexes. This study focuses on climate change which is examined from a five-dimensional perspective: top management commitment, carbon reduction targets, risk management integration, carbon reduction and carbon compensation strategies. This allows us to conduct an in-depth analysis of the various climate change practices of firms.

Details

International Journal of Climate Change Strategies and Management, vol. 9 no. 5
Type: Research Article
ISSN: 1756-8692

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