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1 – 10 of over 3000
Article
Publication date: 5 July 2024

Diego Alejandro Peralta-Borray, Johana Sareth Acuña and Sebastián Zapata

Despite the most efficient mechanism to fight against corruption is whistleblowing, in most cases, civil servants prefer to remain silent. For this reason, this research seeks to…

Abstract

Purpose

Despite the most efficient mechanism to fight against corruption is whistleblowing, in most cases, civil servants prefer to remain silent. For this reason, this research seeks to understand the decision-making process by which civil servants, who witness corrupt actions, prefer to remain silent.

Design/methodology/approach

A grounded theory was constructed, based on the coding of 27 in-depth interviews with civil servants from Bogotá, Colombia, who claimed having witnessed acts of corruption.

Findings

It is proposed that corruption tolerance is a process in which, upon observing an act of corruption, there is an emotional response (apathy, anger and fear) that influences the way civil servants rationalize irregular situations and determines their intention to whistleblowing. Additionally, it was found that behaviors such as patronage are normal for civil servants while irregular procurement and fraud are considered serious moral transgressions.

Originality/value

This research explores two important elements to advance the understanding of public corruption: (1) The comprehension, of the role that plays emotions in the corruption tolerance process by civil servants. Results revealed the existence of an ambivalence between anger and fear that could condition the decision to whistleblowing. (2) The validation of some theoretical elements that had been analyzed in previous research comparing them with the collected empirical information.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5648

Keywords

Article
Publication date: 10 June 2024

Shavindree Chrishani Nissanka, Chamindi Ishara Malalgoda, Dilanthi Amaratunga and Richard Haigh

There is an urgent need to translate climate change awareness into tangible climate adaptation strategies. The built environment is identified as one of the kick-off points in…

Abstract

Purpose

There is an urgent need to translate climate change awareness into tangible climate adaptation strategies. The built environment is identified as one of the kick-off points in making climate change adaptation as the built environment shares a dual-way relationship. While the built environment largely contributes to the climate change-triggering factors, it also becomes highly vulnerable in the face of climate change impacts. Tied up with the interconnectedness of the built environment processes and associated systems, the involvement of numerous stakeholders from different spectrums creates the need for a holistic and multi-stakeholder approach in developing climate response strategies for the built environment. Accordingly, this study aims to identify the roles and responsibilities of the different built environment stakeholders in climate change adaptation.

Design/methodology/approach

The study consisted of a scoping review at the initial stage, contextualising studies based on secondary data, and semi-structured expert interviews in five different countries: the UK, Sweden, Malta, Spain and Sri Lanka. The paper summarises the findings of the individual country-level desk studies and 65 built environment stakeholder interviews representing national and local governments, communities, academia and research organisations, civil organisations, professional bodies and the private sector. The findings were validated through focus group discussions in two stakeholder seminars.

Findings

The findings summarised a set of key roles and sub-roles for each stakeholder category, considering the current status and needs. The national governments need to set a long-term vision, enabling multi-sector interventions while promoting investment and innovation in climate change adaptation. The local governments overlook local adaptation plans, while the community is responsible for decarbonising operations and practising adaptation at the local level. Civil organisations and professional bodies are the voice of the community, linking policy and practice. Academia and research are responsible for nurturing skills and new knowledge, and the private sector must contribute by adopting climate resilience into their business portfolio and corporate social responsibility.

Research limitations/implications

This research is part of an Europe-Union-funded research project, Built Environment leArning for Climate Adaptation (BEACON), which aims to develop skills and competencies of the built environment professionals so that they will be adequately equipped to handle the adaptation process of the built environment needs to adapt in facing the climate change impacts.

Originality/value

The paper provides an in-depth analysis of the roles and responsibilities pertaining to each category of the different stakeholders in effectively adapting the built environment to withstand the climate change consequences. Demarcation of each stakeholder’s roles and responsibilities separately facilitates collaboration and coordination between the different parties and provides a more holistic approach to climate change adaptation in the built environment.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 15 no. 4
Type: Research Article
ISSN: 1759-5908

Keywords

Open Access
Article
Publication date: 16 March 2023

Imoh Antai and Roland Hellberg

The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint…

1242

Abstract

Purpose

The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint collaboration to work; however, the mismatch between military and civil defence logistics structures poses challenges for such joint collaboration. The purpose of this paper is to identify logistics concept areas within the TD framework that allow for military and civil defence collaborations from a logistics operations perspective.

Design/methodology/approach

Pattern-matching analysis is used to compare patterns found in the investigated case with those prescribed from the literature and predicted to occur. The study seeks to identify logistics concepts within TD from the literature and from the events describing the Swedish response to the Covid-19 pandemic. Pattern matching thus allows for the reconciliation of logistics concepts from the literature to descriptions of how the response was handled, albeit under a TD framework.

Findings

Findings show quite distinct foci between the theoretical and observational realms in terms of logistics applications. While the theoretical realm identifies four main logistics concepts, the observational realm identifies five logistics conceptual themes. This goes on to show an incongruence between the military and civil parts of the TD.

Research limitations/implications

This study provides basis for further research into the applications and management of logistics activity within TD and emergency response.

Originality/value

Logistics applications within TD have not, until now, received much attention in the literature. Given this knowledge gap, this study is of original value.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

Achieving the United Nations Sustainable Development Goals: Late or Too Late?
Type: Book
ISBN: 978-1-83549-407-3

Article
Publication date: 4 August 2023

Fang Lee Cooke and Wenqiong Xu

Impoverished employee mental health is harmful to employees and organisational performance. There is emerging interest in employee mental health in the human resource management…

Abstract

Purpose

Impoverished employee mental health is harmful to employees and organisational performance. There is emerging interest in employee mental health in the human resource management (HRM) field. The majority of these studies mainly focus on the organisational and individual levels from the psychological and managerial perspectives without considering the sectoral characteristics and societal context.

Design/methodology/approach

This perspective paper draws on extant literature as well as 10 informal interviews with medical professionals, organisational leaders in the public sector, teachers and HR professionals to shed light on employee mental health research, practice and challenges in the Chinese context.

Findings

This paper reveals national, sectoral, occupational and individual factors that shape mental health problems, individual coping mechanisms and organisational interventions. It also shows international influence on employee mental health in the form of institutional pressure and knowledge transfer.

Research limitations/implications

There is limited research on employee mental health and HRM in the Chinese context, which restricts the scope of discussion in this paper, but at the same time presents rich future research opportunities that may be relevant to other national settings.

Practical implications

Managing the mental health of the workforce is part of the mental health management of the population, which means a holistic approach to building a mental health eco-system needs to be adopted. The authors call for more research on employee mental health in the Chinese context to provide evidence to support policy development and organisational efforts to scale up mental health services at the national and organisational levels. The authors also provide practical recommendations for policymakers and employing organisations.

Originality/value

The authors present a multi-level and multi-factor overview related to employee mental health in the Chinese context. The authors argue for a resource-based and multi-stakeholder approach, which will help inform and improve mental health policy and practice. The authors present several avenues for future scholarship and research. The authors extend the research frontiers of employee mental health issues by calling for the inclusion of a broader range of theoretical lenses including institutional theory, cultural and spiritual perspective and critical sociology to understand more fully how employee mental health conditions may be undermined or improved.

Details

Personnel Review, vol. 53 no. 5
Type: Research Article
ISSN: 0048-3486

Keywords

Book part
Publication date: 27 September 2023

Enakshi Sengupta

A higher educational institution evaluates the concept of success in terms of student retention, equal access to education, graduation and at times with the grade point scored by…

Abstract

A higher educational institution evaluates the concept of success in terms of student retention, equal access to education, graduation and at times with the grade point scored by the students. It also applies for accreditation and global ranking to showcase their success rate. It is rarely seen that universities evaluate student’s success in terms of their actual learning. Some universities lay emphasis on creating a collaborative campus climate, supportive mentoring by the faculty members and at times engaging students in a participative manner as a cohort. Rarely do universities monitor the cumulative educational achievements of the students. Retention and graduating batches of students is an essential feature of a higher educational institution but is not a sufficient measure. A college degree proves to be beneficial to the student and is considered useful only when it is valued by society and helps in empowering the students. Universities need to address this issue; they need to create metrics to capture the evidence of quality learning and should try to explore approaches as to how students can broaden their horizon and knowledge base and develop their concept of social responsibility to create a sense of all round wellbeing. With the rise of liberal education, there has been a gradual phasing out of conventional classroom delivered curriculum. The curriculum has become more robust bridging the conventional with applied form of education. This book narrates case studies where academics speaks about strategic frameworks that they have implemented in their classroom based on high impact program design, as well as approaches to mentor and support students as academic program leaders. Authors have demonstrated through their chapters that high impact practice (HIP) can become effective only when it is future focused and teaches skills to students that allow them to develop their social competence and enable them to examine knowledge management with the lens of social wellbeing.

Details

High Impact Practices in Higher Education: International Perspectives
Type: Book
ISBN: 978-1-80071-197-6

Keywords

Open Access
Article
Publication date: 19 June 2023

Francesco Scarpa and Silvana Signori

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a…

4713

Abstract

Purpose

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

Design/methodology/approach

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

Findings

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

Practical implications

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Social implications

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

Originality/value

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 25 April 2023

Redeemer Krah and Gerard Mertens

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on…

3251

Abstract

Purpose

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

Design/methodology/approach

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

Findings

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

Practical implications

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

Originality/value

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 23 August 2024

Muhammad T. Hatamleh, Ammar Alzarrad, Abdullah Alghossoon, Mohammad Alhusban and Olugbenro Ogunrinde

Project information is widely and thoroughly exchanged within construction projects. However, the risk management process exhibits deficiencies in coordination and visibility…

Abstract

Purpose

Project information is widely and thoroughly exchanged within construction projects. However, the risk management process exhibits deficiencies in coordination and visibility, particularly in developing countries. Practitioners in developing countries often engage in Project Risk Management (PRiM) using practices that inadvertently hinder project success, frequently resulting in suboptimal outcomes. Therefore, this research explores practices within Project Integration Management (PIM) and Project Communication Management (PCmM) that could enhance PRiM and improve managerial proficiency to achieve project success in developing countries.

Design/methodology/approach

The PIM, PCmM and PRiM processes were explored from the literature; the data was gathered initially by close-ended interviews conducted with a panel of twelve experts followed by a well-structured questionnaire. Structural Equation Modeling (SEM) was employed via AMOS to analyze the data and construct a model representing the intricate relationships between the processes. Additionally, the validity and reliability of the method were inspected.

Findings

The data analysis confirmed that PIM and PCmM were correlated according to contractors and consultants in the Jordanian construction industry. Furthermore, both have a positive influence on the PRiM. In addition, a 13-step process was developed to apply extra processes and practices to ensure better implementation of the PRiM in developing countries.

Originality/value

The literature highlights that integration and communication management influence project performance. However, there is a lack of research utilizing practices from these knowledge areas to achieve better project risk management implementation. This research highlights two of the most underrated knowledge areas in project management. Therefore, a framework was devised, comprising processes that practitioners should take into account during the planning phase leading to efficient PRiM to enhance their managerial proficiency.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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