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Article
Publication date: 22 June 2012

Sonny Nwankwo, Ayantunji Gbadamosi and Sanya Ojo

The purpose of this paper is to explore the intricate interconnection between religion, spirituality and pursuits of economic opportunities among ethnic entrepreneurs, using…

2442

Abstract

Purpose

The purpose of this paper is to explore the intricate interconnection between religion, spirituality and pursuits of economic opportunities among ethnic entrepreneurs, using British Africans as a frame. Against the backcloth of institutional constraints confronting ethnic minorities, the paper investigates how African immigrants in the UK utilise ethnic‐based religious resources in the enactment of entrepreneurship. It focuses on the intersection between religion, spirituality, and entrepreneurship for the purpose of providing “below the surface” understandings of African entrepreneurship.

Design/methodology/approach

Rooted in the context of discovery rather than verification, the research approach involved the use of a focus group as an “entry point” in the collection of field data. This was followed up with one‐to‐one interviews so that key issues were then probed deeper whilst simultaneously allowing considerable scope to idiosyncratically explore particular meanings with research participants. The sample was drawn from British Africans in London.

Findings

African Pentecostal churches have become a significant force in nurturing business start‐ups and encouraging entrepreneurship among the population group. Social capital generated within the religious organizations has a catalytic effect on entrepreneurial propensities.

Research limitations/implications

The boundaries between enterprise and religion can be delicately thin and confusing, with wide‐ranging implications for policy interventions. For the entrepreneurs, reconciling religious orientation with the imperatives of entrepreneurship can be hugely problematic and this presents an opportunity in terms of support needs.

Originality/value

Ethnic‐based religious spaces have become a fecund ground for stimulating a brand of religion‐based ethnic entrepreneurship. This hybrid entrepreneurship is unique and offers a novel platform for constructing new understandings of ethnic entrepreneurship.

Details

Society and Business Review, vol. 7 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 6 March 2017

Charles P. Cullinan and Xiaochuan Zheng

This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort…

2005

Abstract

Purpose

This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort necessary and thereby decrease audit lag. Alternatively, outsourcing may increase the amount of coordination necessary between the auditor, client management and the outside accounting service provider and thereby increase audit lag.

Design/methodology/approach

The accounting outsourcing/audit lag relationship is examined among closed-end mutual funds. These funds often outsource their accounting functions and disclose the names and services provided by any company providing services to the fund. These disclosures permit a consistent measurement of whether the fund outsources their accounting functions or performs them in-house.

Findings

This paper finds a positive relationship between accounting outsourcing and audit lag; outsourcing funds have audit lags that are two to three days longer than those not outsourcing their accounting. The results are robust to different specifications, controls for the distinctive characteristics of closed-end funds and consideration of endogeneity.

Practical implications

Closed-end funds could consider the increased time necessary to complete the audit when deciding whether to outsource their accounting functions.

Originality/value

By identifying a unique setting in which outsourcing data can be consistently obtained and analyzed (i.e. closed-end funds), this is the first study to empirically evaluate the relationship between accounting outsourcing and audit lag.

Details

Managerial Auditing Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 5 May 2020

Douglas Alleman and Eul-Bum Lee

The publication presents an analysis of the cost and schedule performance of incentive/disincentive projects and case studies toward developing a systematic disincentive valuation…

269

Abstract

Purpose

The publication presents an analysis of the cost and schedule performance of incentive/disincentive projects and case studies toward developing a systematic disincentive valuation process, with Construction Analysis for Pavement Rehabilitation Strategies (CA4PRS) software integration that aids agencies in minimizing the likelihood of court challenges of disincentives.

Design/methodology/approach

From a California transportation database, the authors performed cost and schedule analyses of 43 incentive/disincentive (I/D) projects and case studies on four of those I/D projects. Interviewees included subject matter experts from transportation organizations to ensure applicability and maximum value-adding, and the process was implemented on ten California transportation projects and monitored for performance.

Findings

The presented process mitigates the contractor's ability to claim disincentives as penalties in a court of law through the following: (1) all calculations are performed using project-specific bases, backed by estimations of actual incurred costs; (2) the CA4PRS software allows for estimation transparency and (3) the clarity of cost inclusions reduces any chances of “double-dipping” between disincentives and liquidated damages.

Practical implications

Transportation agencies have historically faced legal challenges to their enforcements of disincentives. As agencies continue to apply disincentives on more megaprojects, contractors will likely attempt to pursue legal challenges more frequently. The presented process mitigates the likelihood of these challenges going to court and increases the accuracy and efficiency of disincentives.

Originality/value

While there have been publications that discuss the legal challenges of imposing disincentives, they mainly provide guidelines and lack applicable processes. Existing literature that does present incentive/disincentive valuation process focuses on incentive valuations and neglects the disincentives' legal challenges. The following publication fills this gap by presenting an applicable disincentive valuation process for transportation projects which incorporates the guidelines for legal mitigation.

Article
Publication date: 21 March 2022

Reetesh K. Singh and Saumya Singh

The purpose of this study is to conduct a systematic review of the extant literature of workplace spirituality (WPS) in a manner that helps us trace its emergence in management…

1738

Abstract

Purpose

The purpose of this study is to conduct a systematic review of the extant literature of workplace spirituality (WPS) in a manner that helps us trace its emergence in management practices in the past twelve years and to identify the gaps to be addressed by researchers in near future.

Design/methodology/approach

A two-step screening process was followed to extract the papers from various databases. The paper reviews one hundred fifty-nine conceptual and empirical articles published in more than fifty journals from 2010 to 2021. Leading databases like EBSCO, Scopus and ProQuest were extensively searched. The papers were analysed and grouped to arrive at the themes and classification criteria.

Findings

Despite numerous studies and extensive research in the past decade, the construct of WPS lacks a conclusive definition and has overlapping dimensions. It is a multidimensional concept having personal, psychological and social aspects. It is a dominant field in organisational behaviour domain.

Research limitations/implications

The review explains the multidisciplinary nature of WPS, having roots in organisational behaviour, psychology and theology. Further, the paper provides a clear picture of the present state of literature and enumerates future research avenues which will enable the researchers to further expand the area of WPS.

Practical implications

The review highlights multiple positive attitudinal outcomes that managers can attain through WPS-related initiatives. Various techniques like prayer breaks, meditation and yoga can be used by the managers for spiritual incorporation process.

Originality/value

This study acquires significance, for, unlike previous studies, it does not propose that inclusion of WPS will always be gainful, rather it also broaches its potential harm, if incorporated sans due caution. Considering the complexity of spiritual beliefs, it will enable managers to weigh the pros-cons of such inclusion. The research gaps identified in the review will help future researchers in furthering the field of WPS.

Details

Management Decision, vol. 60 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 4 September 2007

Michaela Driver

The purpose of this paper is to explore the role of suffering for meaning making and spirituality in organizational contexts.

2922

Abstract

Purpose

The purpose of this paper is to explore the role of suffering for meaning making and spirituality in organizational contexts.

Design/methodology/approach

The paper explores how organizational spaces may be created for meaning making and how this is linked to the idea of compassion.

Findings

The paper suggests that while suffering has been explored in organizations, it has not been studied relative to existential meaning making. This is identified as a significant gap in research on organizational spirituality. The paper attempts to fill this gap and suggests that the study of suffering has to separate suffering as an objective phenomenon, which should be eliminated in organizations, from suffering as a subjective experience in which meaning may be found. It is also proposed that, for existential meaning to be uncovered in the face of suffering, organizational spaces have to be created in which such meaning making can take place.

Originality/value

The paper suggests that suffering can be a pathway to the discovery of spiritual meaning.

Details

Journal of Organizational Change Management, vol. 20 no. 5
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 22 March 2023

Yasmin Richards, Mark McClish and David Keatley

The purpose of this paper is to address the complexity of missing persons cases and highlight the linguistic differences that arise in this type of crime. Missing persons cases…

Abstract

Purpose

The purpose of this paper is to address the complexity of missing persons cases and highlight the linguistic differences that arise in this type of crime. Missing persons cases are typically very complex investigations. Without a body, crime scene forensics is not possible, and police are often left only with witness and suspect statements. Forensic linguistics methods may help investigators to prioritise or remove suspects. There are many competing approaches in forensic linguistic analysis; however, there is limited empirical research available on emerging methods.

Design/methodology/approach

This research investigates Statement Analysis, a recent development in linguistic analysis that has practical applications in criminal investigations. Real-world statements of individuals convicted of or found to be not guilty of their involvement in missing persons cases were used in the analyses. In addition, Behaviour Sequence Analysis was used to map the progressions of language in the suspects' statements.

Findings

Results indicated differences between the guilty and innocent individuals based on their language choices, for example, guilty suspects in missing [alive] cases were found more likely to use passive language and vague words because of high levels of cognitive load associated with the several types of guilty knowledge suspects in missing persons cases possess. Of particular interest is the use of untruthful words in the innocent suspects’ statements in missing [murdered] cases. While typically seen in deceptive statements, untruthful words in innocent statements may result because of false acquittals.

Originality/value

This research provides some support for Statement Analysis as a suitable approach to analysing linguistic statements in missing persons cases.

Details

Journal of Criminal Psychology, vol. 13 no. 4
Type: Research Article
ISSN: 2009-3829

Keywords

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