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Book part
Publication date: 28 August 2023

Caroline Wolski, Kathryn Freeman Anderson and Simone Rambotti

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health…

Abstract

Purpose

Since the development of the COVID-19 vaccinations, questions surrounding race have been prominent in the literature on vaccine uptake. Early in the vaccine rollout, public health officials were concerned with the relatively lower rates of uptake among certain racial/ethnic minority groups. We suggest that this may also be patterned by racial/ethnic residential segregation, which previous work has demonstrated to be an important factor for both health and access to health care.

Methodology/Approach

In this study, we examine county-level vaccination rates, racial/ethnic composition, and residential segregation across the U.S. We compile data from several sources, including the American Community Survey (ACS) and Centers for Disease Control (CDC) measured at the county level.

Findings

We find that just looking at the associations between racial/ethnic composition and vaccination rates, both percent Black and percent White are significant and negative, meaning that higher percentages of these groups in a county are associated with lower vaccination rates, whereas the opposite is the case for percent Latino. When we factor in segregation, as measured by the index of dissimilarity, the patterns change somewhat. Dissimilarity itself was not significant in the models across all groups, but when interacted with race/ethnic composition, it moderates the association. For both percent Black and percent White, the interaction with the Black-White dissimilarity index is significant and negative, meaning that it deepens the negative association between composition and the vaccination rate.

Research limitations/implications

The analysis is only limited to county-level measures of racial/ethnic composition and vaccination rates, so we are unable to see at the individual-level who is getting vaccinated.

Originality/Value of Paper

We find that segregation moderates the association between racial/ethnic composition and vaccination rates, suggesting that local race relations in a county helps contextualize the compositional effects of race/ethnicity.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Open Access
Article
Publication date: 6 March 2023

Gunilla Eklöv Alander

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

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Abstract

Purpose

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

Design/methodology/approach

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

Findings

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

Research limitations/implications

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Practical implications

Internal auditors may understand their practice differently through the archetypes that result from this study.

Social implications

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

Originality/value

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Fashion and Tourism
Type: Book
ISBN: 978-1-80262-976-7

Abstract

Details

ANTi-History: Theorization, Application, Critique and Dispersion
Type: Book
ISBN: 978-1-80455-242-1

Content available
Book part
Publication date: 30 March 2023

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

Article
Publication date: 13 June 2023

Mohammadreza Akbari, Seng Kiat Kok, John Hopkins, Guilherme F. Frederico, Hung Nguyen and Abel Duarte Alonso

The purpose of the article is to contribute to the body of research on digital transformation among members of the supply chain operating in an emerging economy. This paper…

Abstract

Purpose

The purpose of the article is to contribute to the body of research on digital transformation among members of the supply chain operating in an emerging economy. This paper researches the digital transformation trends happening across Vietnamese supply chains, by investigating the current adoption rates, predicted impact levels and financial investments being made in key Industry 4.0 technologies.

Design/methodology/approach

By using a semi-structured online survey, the experiences of 281 supply chain professionals in Vietnam were captured. Subsequently, statistical techniques examining variances in means, regression analysis and Monte Carlo simulation were applied.

Findings

The findings of this study offer a comprehensive understanding of Industry 4.0 technology in Vietnam, highlighting the prevalent technologies being prioritized. Big data analytics and the Internet of things are expected to have the most substantial impact on businesses over the next 5–10 years and have received the most financial investment. Conversely, Blockchain is perceived as having less potential for future investment. The study further identifies several technological synergies, such as combining advanced robotics, artificial intelligence and the Internet of things to build effective and flexible factories, that can lead to more comprehensive solutions. It also extends diffusion of innovation theory, encompassing investment and impact considerations.

Originality/value

This study offers valuable insights into the impact and financial investment in Industry 4.0 technologies by Vietnamese supply chain firms. It provides a theoretical contribution via an extension of the diffusion of innovation theory and contributes toward a better understanding of the current Industry 4.0 landscape in developing economies. The findings have significant implications for future managerial decision-making, on the impact, viability and resourcing needs when undertaking digital transformation.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 18 February 2022

Nishaal Prasad, David Hay and Li Chen

The purpose of this study is to examine which factors explain the use of an in-house internal audit function (IAF) in a voluntary setting.

Abstract

Purpose

The purpose of this study is to examine which factors explain the use of an in-house internal audit function (IAF) in a voluntary setting.

Design/methodology/approach

Based on the foundations of agency and resource-based theory, this study examines a unique data set from the New Zealand setting, which combines information obtained from The Institute of Internal Auditors of New Zealand with empirical firm data collected from publicly available sources. Multivariate analysis is performed to test the prediction that in-house IAF use is associated with factors such as strong corporate governance, firm size, risk, complexity and firm ownership structure.

Findings

There is strong evidence that larger organisations are more likely to use an in-house IAF. The authors also find that listed firms and organisations that use a Big Four auditor are less likely to use in-house-based IAF. The authors learn that the IAF investment decision is dominantly influenced by a firm’s ability to fund an in-house IAF as compared to the IAF being used as a resource to improve firm performance to achieve sustained competitive advantage. This implies that IAFs need to ensure cost efficiency and eliminate unnecessary overheads and demonstrate and make visible the benefits the function offers to the host organisation.

Originality/value

The unique New Zealand setting, where the establishment and use of an IAF are voluntary, provides an environment to study factors that promote demand for internal audit services. Research implications are applicable to most parts of the world, including the UK, EU nations and the Asia-Pacific region, where IAF use is voluntary.

Details

Meditari Accountancy Research, vol. 31 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 11 December 2023

Christopher Lee and Lynn Kahle

The purpose of this paper is to introduce emulation marketing as an important strategy to consider for services marketing researchers and practitioners, given the ability to plant…

Abstract

Purpose

The purpose of this paper is to introduce emulation marketing as an important strategy to consider for services marketing researchers and practitioners, given the ability to plant an aspirational goal in consumers' minds. Building on theories of lifestyle, values, self-concept and others, this conceptual paper presents the case for emulation marketing as an important consideration within services marketing.

Design/methodology/approach

To explore mechanisms that will define service research in the future, this conceptual paper reviews the literature across the spectrum of social comparison and learning, social adaptation, conformity, values, persuasion and role modeling. The authors analyze existing theories while proposing a new mechanism, emulation, to advance research in service literature.

Findings

This paper suggests mechanisms to promote emulation in services marketing through the consumer decision process. A research agenda for future work is provided with emphasis on lack of emulation, emulation and status, emulation and aging, emulation and technology, emulation and linguistics and the dark side of emulation. Within each area, a series of considerations are discussed.

Originality/value

This paper introduces emulation as an important mechanism within services marketing. It offers a research agenda focused on a variety of emerging areas in the field. The paper contributes to services marketing and future research by proposing a novel approach, via emulation, to services marketing.

Details

Journal of Services Marketing, vol. 38 no. 1
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 24 January 2024

Gurpinder Lalli, Kim Smith, Jayne Woodside, Greta Defeyter, Valeria Skafida, Kelly Morgan and Christopher Martin

The purpose of this paper is to provide a snapshot of secondary school food policy (SSFP) across the devolved nations (England, Scotland, Wales and Northern Ireland) to offer…

Abstract

Purpose

The purpose of this paper is to provide a snapshot of secondary school food policy (SSFP) across the devolved nations (England, Scotland, Wales and Northern Ireland) to offer insights into a growing area of policy concern. The selected context of research is school food policy (SFP), an area of research which has received little attention in terms of policy approaches. The review is focused on 2010 to 2022.

Design/methodology/approach

This work combines interdisciplinary perspectives spanning across food policy, public health, psychology, education and sociology. This combination has merit as it offers different perspectives in terms of understanding SFP. The study was conducted between August 2021 and March 2022, using a desk-based review, analysing policies on food in secondary schools. Data collection was conducted through the Web using key search terms. The READ (Read, Extract, Analyse, Distil) approach was used as a systematic procedure to analyse policy and evaluation documents.

Findings

To all levels of government, it is recommended that a coherent policymaking approach be used to tackle SSFP improvements, to progress a whole school approach to food, supported by long-term dedicated resources while engaging children in SSFP development. For education departments, it is recommended that a food curriculum review, connected to school meals alongside a refocus on school food standards monitoring and reporting is crucial in serving the future generations. The current economic crisis has had an impact on public spending. Universal Free School Meals has been said to make an enormous difference to well-being.

Originality/value

The current findings suggest that researching SFP across nations has merit. There is a relative lack of focus on secondary schools, in light of England’s focus on the National Food Strategy (focus on children), post-pandemic, economic crisis – together this makes school food and food policy a topic of real urgency and importance. Lessons can both be learned, particularly in promoting healthier and more educationally inclusive school food practices. Research in this area can inform curriculum design and school food environment and system changes from the perspective of learnings around taking a whole school food approach to education.

Details

Nutrition & Food Science , vol. 54 no. 2
Type: Research Article
ISSN: 0034-6659

Keywords

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