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1 – 10 of 967
Article
Publication date: 20 January 2023

Aam Slamet Rusydiana, Mohammad Iqbal Irfany, Aisyah As-Salafiyah and Marco Tieman

This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.

Abstract

Purpose

This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.

Design/methodology/approach

This study adopts the bibliometric method. A total of 228 research publications indexed by Scopus were analysed. The export data are then processed and analysed using the R Biblioshiny application program to find out the bibliometric map of the halal supply chain.

Findings

Research in halal supply chain has experienced fast growth since 2016, dominated by food-centric research by Malaysian universities. Research gaps are topics: halal procurement, halal clusters and halal value chain; industry: non-food; and countries: beyond Malaysia. Future expected halal supply chain trending research areas are: halal blockchains, halal supply chain management, halal performance, halal risk management and sustainability in halal supply chains.

Research limitations/implications

This research paper adopts a bibliometric method based on English publications on the halal supply chain theme from the Scopus database collected on November 1, 2021. Publications in local languages, as well as publications in non-academic journals, are being ignored in this research.

Practical implications

This study shows that halal supply chain management is an emerging requirement, is complex to manage for brand owners and needs new concepts and tools for halal industries to embrace a halal supply chain and value chain approach.

Originality/value

This study provides an objective evaluation of the research progress in halal supply chains; this study highlights the achievements and the research gaps and discusses the contribution to the scientific community.

Details

Journal of Islamic Marketing, vol. 14 no. 12
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Learning Allowed
Type: Book
ISBN: 978-1-80117-401-5

Open Access
Article
Publication date: 25 August 2023

Maria Giovanna Confetto, Aleksandr Ključnikov, Claudia Covucci and Mara Normando

The study aims to investigate the usage of diversity and inclusion (D&I) signals in communications for employer branding through digital channels made by European companies.

3789

Abstract

Purpose

The study aims to investigate the usage of diversity and inclusion (D&I) signals in communications for employer branding through digital channels made by European companies.

Design/methodology/approach

A quali-quantitative content analysis approach was employed to detect the usage of D&I signals of the top 43 European companies ranked in the 2021 Refinitiv Diversity and Inclusion index. These signals were organized according to Plummer's Big 8 diversity's dimensions. A correlation analysis was conducted to verify a relationship between D&I initiatives and digital communication for employer branding on corporate websites and LinkedIn. Descriptive statistics were used to analyze the D&I dimensions' pervasiveness in digital communications and relevance on LinkedIn.

Findings

The results show that the correlation exists only between D&I initiatives and communication on the corporate website, while LinkedIn is still underused in this field. The most pervasive and relevant D&I dimensions for European companies are “Gender” and “Sexual Orientation”.

Originality/value

This paper enriches employer branding research by providing original insights into the use of D&I dimensions in digital communications.

Details

Employee Relations: The International Journal, vol. 45 no. 7
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 10 May 2021

Olusola Joshua Olujobi

This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.

6070

Abstract

Purpose

This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.

Design/methodology/approach

This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.

Findings

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.

Research limitations/implications

Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.

Practical implications

This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.

Social implications

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.

Originality/value

The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.

Details

Journal of Money Laundering Control, vol. 26 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 23 April 2024

Jaemin Kim, Michael Greiner and Ellen Zhu

The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders…

Abstract

Purpose

The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders online, resulting in quick responses from stakeholders. This study aims to understand how presentational styles exhibited in online communication induce immediate audience responses and empirically test the effectiveness of reactive impression management tactics.

Design/methodology/approach

The authors analyze presentational styles using MP3 files containing executive utterances during earnings call conferences held by S&P 100-listed firms after June 2020, the quarter after the World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020. Using timestamps, the authors link each utterance to a 1-minute interval change in the ask/bid prices of the stocks that occurs a minute after the corresponding utterance begins.

Findings

Exhibiting an informational presentation style in earnings calls leads to positive and immediate audience responses. Managers tend to increase their reliance on promotional presentation styles rather than on informational ones when quarterly earnings exceed market forecasts.

Originality/value

Drawing on organizational genre theory, this research identifies the discrepancy between the presentation styles that audiences positively respond to and those that managers tend to exhibit in earnings calls and provides a reactive impression management typology for immediate responses from online audiences.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 November 2022

Dacosta Essel, Zhihong Jin, Joseph Oliver Bowers and Rafiatu Abdul-Salam

The objective to achieve economic growth and sustainable development (SD) within the maritime industry has ever since been the ultimate goal of the International Maritime…

Abstract

Purpose

The objective to achieve economic growth and sustainable development (SD) within the maritime industry has ever since been the ultimate goal of the International Maritime Organization and its stakeholders. Coupled with this effect, the United Nations organization has also mandated all its bodies to adopt sustainable working policies and practices towards the achievement of SD in its 2030 Agenda. From the standpoint of an emerging economy, this study aims to examine green maritime practices adopted by maritime authorities towards the achievement of SD in the maritime industry of Ghana. The proposed conceptual model of this study supports the natural resource-based view theory advocated by Hart (1995).

Design/methodology/approach

The dataset of this study was gathered using semi-structured questionnaires. A total of 635 valid responses were received as feedback which were tested and analyzed using partial least square structural equation modelling. The rationale for the adoption of this analytical tool is its resilient ability to handle a relatively small quantity of datasets. It is also suitable for empirical studies involving model development and at the early stage of theory development.

Findings

The findings of the study are as follows; firstly, quality maritime education and training directly and significantly influence green maritime transport (GMT), clean ocean and maritime resource conservation (COMRC), green port operations and services (GPOS), SD and waste management and treatment systems (WMTS). Secondly, GMT, COMRC, GPOS and WMTS have a direct significant influence on SD. Lastly, GMT, COMRC, GPOS and WMTS partially mediate the relationship between quality maritime education and training and SD.

Practical implications

This study proposes a conceptual model that attempts to explain to maritime authorities and stakeholders that although the adoption of green maritime practices significantly influences SD, yet, it may be insufficient without quality maritime education and training provided to maritime professionals. Hence, emphasizing that all maritime personnel receive quality maritime education and training to enhance the long-term achievement of SD in the maritime industry. It also attempts to prove and suggest to maritime authorities how they can collectively integrate both onshore and offshore green maritime practices to achieve SD.

Originality/value

The originality of this study shows in testing a conceptual model that affirms that, achieving SD in the maritime industry is dependent on quality maritime education and training received by maritime personnel, hence, demonstrating the significant role of maritime training institutions towards the maritime industry and the achievement of SD.

Article
Publication date: 29 November 2021

Laia Colomer

This paper aims to analyse the key Faro notions of “heritage community” and “democratic participation” as defined in the Faro Convention, and how they challenge core notions of…

Abstract

Purpose

This paper aims to analyse the key Faro notions of “heritage community” and “democratic participation” as defined in the Faro Convention, and how they challenge core notions of authority and expertise in the discipline and professional practice of cultural heritage.

Design/methodology/approach

This paper examines notions of “heritage community” and “democratic participation” as they are framed in the Faro Convention, and it briefly introduces two cases (Finland and Marseille) to explore their application. It then focusses on the implications of these two notions for heritage administration (expertise) in terms of citizen agency, co-creation of knowledge and forms of decision-making processes.

Findings

The Faro Convention favours an innovative approach to social, politic and economic problems using cultural heritage. To accomplish this, it empowers citizens as actors in developing heritage-based approaches. This model transforms heritage into a means for achieving socioeconomic goals and attributes to the public the ability to undertake heritage initiatives, leaving the administration and expert bodies as mediators in this process. To bring about this shift, Faro institutes the notion of “heritage communities” and fosters participative governance. However, how heritage communities practise participation may follow different paths and result in different experiences due to local and national political circumstances.

Originality/value

The Faro Convention opens up a window by framing cultural heritage within the realm of social and democratic instrumentality, above and beyond the heritage per se. But it also poses some questions regarding the rationale of heritage management (authority in governability), at least as understood traditionally under official heritage management discourses.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 13 October 2022

Ping He

The purpose of this paper is to introduce the background and significance of criminalization of self-money laundering in China and to analyze its application in judicial practice.

Abstract

Purpose

The purpose of this paper is to introduce the background and significance of criminalization of self-money laundering in China and to analyze its application in judicial practice.

Design/methodology/approach

This paper introduces the international and domestic background of the criminalization of self-money laundering, demonstrates the theoretical basis and practical significance of the changes of Article 191 in the 11th amendment to the criminal law and puts forward solutions to some controversial issues in judicial practice.

Findings

The 11th amendment to the Criminal Law, which came into force in March 2021, criminalizes self-money laundering under Article 191 and has brought an impact on the traditional theory of criminal law. There are no similar amendments to the other two crimes, namely, Article 312 and Article 349, which lead to some confusion in the judicial practice, especially in the understanding of the number of crimes, and the meaning of proceeds of crime. This paper puts forward solutions to some controversial issues in judicial practice.

Originality/value

This paper introduces the criminalization of self-money laundering in the 11th amendment to the criminal law in China, presents a comprehensive description of and comments on the difference between the Article 191 and its similar articles, namely, Article 312 and Article 349, to make a well understanding in the application of law in judicial practice, which would be beneficial to theoretical researchers and judicial professionals.

Details

Journal of Money Laundering Control, vol. 27 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

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