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Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

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

Keywords

Open Access
Article
Publication date: 2 May 2024

Manuel Salas-Velasco

This paper aims to examine prospective graduate students' attitudes toward educational loan borrowing in an experimental setting.

Abstract

Purpose

This paper aims to examine prospective graduate students' attitudes toward educational loan borrowing in an experimental setting.

Design/methodology/approach

Participants were randomly assigned to two treatment groups and one control group. Subjects in experimental group 1 received financial education: a short online course on the economic viability of getting a master's degree and how to finance it with a graduate student loan, while subjects in experimental group 2 received financial education along with information on the availability bias.

Findings

Relying on a control group in the assessment of financial literacy education intervention impacts, this research finds positive causal treatment effects on individuals’ attitudes toward debt-financed graduate education. In comparison to the control group, experimental subjects perceived the possibility of going into debt with a graduate loan to complete a master’s degree as less stressful and worrying.

Practical implications

This study has important educational policy implications to prevent students from stopping investing in human capital by perceiving educational loan debt as something stressful or worrying. The results can help potential (and current) grad students develop a feasible financial plan for graduate school by encouraging higher education institutions to implement educational loan information and financial education into university seminar courses for better graduate student loan decision-making.

Originality/value

Student attitudes toward debt have been analyzed in the context of higher education, but only a few researchers internationally have used an experimental design to study personal financial decision-making.

Details

Journal of Financial Economic Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-6385

Keywords

Article
Publication date: 3 May 2024

Vishnu C.R. and Joshin John

Research on solar energy adoption offers a multidimensional scope and warrants exploration from multiple perspectives, including political, economic, management, behavioral…

Abstract

Purpose

Research on solar energy adoption offers a multidimensional scope and warrants exploration from multiple perspectives, including political, economic, management, behavioral, policy and innovation aspects. The aim of this paper is to comprehensively consolidate major research findings on the premise of solar energy adoption and to disclose gaps in the existing literature.

Design/methodology/approach

A bibliometric analysis of the vast literature is conducted on 1,009 meticulously shortlisted articles following the semi-systematic literature review methodology. A text analytics tool named BibExcel is used for synthesizing the literature, and the results are visualized using Gephi, Pajek and a spreadsheet application.

Findings

This paper reports the evolution of research in the selected domain. It is noted that research in this domain was primarily concentrated on four broad themes, namely, peer effects and spatial patterns, public perceptions, policies and economics and technological evolution. The analysis further reveals the merging of two of these themes as a result of transdisciplinary research and also projects future research trends emphasizing political interventions in technological evolution and diffusion.

Originality/value

Research trends and future research scope are identified and discussed in detail. The information revealed from the analysis, along with the research implications, will assist policymakers in noting the flaws in the current doctrines and practices, entrepreneurs in understanding potential enablers and barriers influencing solar energy adoption and budding scholars in comprehending the current research status and framing promising research objectives to close the existing research gaps.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 3 May 2024

Matt Dingler

Scholarship on America’s K-12 economics curriculum reveals an inattention to many harmful economic realities, specifically wealth inequality. Critics of the present curriculum…

Abstract

Purpose

Scholarship on America’s K-12 economics curriculum reveals an inattention to many harmful economic realities, specifically wealth inequality. Critics of the present curriculum posit that its emphasis on out-dated concepts and models ignores crucial elements of reality that impact economic interaction and identities. In response to the dominant economic paradigm and methods, this practitioner-focused paper discusses an economically pluralist, pedagogically critical approach to interrogating destructive economic realities. It details how three social studies classroom simulations based on the board game Monopoly may be integrated with certain informational texts to explore economic factors that contribute to America’s unique form of wealth inequality.

Design/methodology/approach

This paper describes wealth inequality in America and rationalizes the need to make this social problem a focus of study in the secondary social studies classroom. First, I survey the present curricular apparatus of K-12 economics education and then argue for a pluralist approach that expands the curriculum’s dominant neoclassical paradigm. Connecting economic pluralism to critical citizen education, I draw upon emerging critical economic citizen education scholarship to explain attendant pedagogical and instructional approaches. The described lesson builds upon a tradition of Monopoly simulations, is rooted in critical citizen education pedagogy and aligns with Soroko’s (2023) critical economic literacy framework.

Findings

This paper progresses the curricular movement of economic pluralism through its critique of America’s current K-12 economics curriculum that does not focus on immediate, lived social problems. It further defines critical economics, citizenship and pedagogy, then details an instructional practice that employs critical disciplinary tools to investigate contributing factors of American wealth inequality.

Originality/value

This paper contributes to the growing field of pluralist economic perspectives and pedagogies. Specifically, it enriches understanding of critical economics citizenship education by further defining attendant pedagogy and explaining Monopoly as an instructional tool for critical economics citizen education. Previous works have discussed Monopoly’s utility for teaching various concepts within the social studies disciplines. This simulation lesson is unique in its instructional approach that merges simulation experiences with certain informational texts to cultivate critical economic knowledge of American wealth inequality and critical economic skills for critiquing and transforming oppressive economic realities.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 3 May 2024

Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino and Paolo Tartaglia Polcini

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

Abstract

Purpose

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

Design/methodology/approach

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

Findings

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

Research limitations/implications

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

Practical implications

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

Originality/value

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 May 2024

Muhammad Nurul Houqe, Solomon Opare and Muhammad Kaleem Zahir-Ul-Hassan

The purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the…

Abstract

Purpose

The purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the association between carbon emissions and EM.

Design/methodology/approach

This study uses the carbon disclosure project (CDP) for carbon emissions data, the Compustat database for financial information and the ExecuComp database for female CEOs. The empirical sample of this study consists of 1,692 firm-year observations in the USA that voluntarily participated in the CDP survey from 2007 to 2015. Regression analysis and robustness tests are conducted for this study and both accrual and real EM are considered.

Findings

This study provides evidence that firms with female CEOs who voluntarily disclose their carbon emissions information engage in less real EM. Thus, the presence of female CEOs moderates the association between carbon emissions and EM. This study/paper also finds a positive association between carbon emissions and real EM, although there is an insignificant association between carbon emissions and accruals EM.

Practical implications

The association between carbon emissions and EM has important implications for investors, regulators and policymakers. This study suggests that policymakers should improve the conditions that promote inclusion of females in the top management positions to constrain EM.

Originality/value

This study focuses on the USA, which is one of the major contributors to carbon emissions in the world. The presence of female CEOs moderates the association between carbon emissions and EM and firms with female CEOs show a greater impact on EM.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 7 May 2024

Irfan Ahmad, Umar Safdar, Akram Somroo, Ali Raza Qureshi and Abdul Khaliq Alvi

This research is designed to explore the relationship between social media addiction, student engagement and student retention. Social media addiction is dealt with as an…

Abstract

Purpose

This research is designed to explore the relationship between social media addiction, student engagement and student retention. Social media addiction is dealt with as an independent variable student engagement acts as a mediating variable and student retention as a dependent variable.

Design/methodology/approach

This is a cross-sectional and quantitative research. Primary data are collected from 600 respondents (university students) with the help of a structured questionnaire. Multistage sampling techniques, i.e. simple random sampling and judgment sampling, are used for the selection of respondents.

Findings

Results indicate that for direct relationships, social media addiction has a significant positive impact on student engagement and student retention, respectively, while student engagement is partially mediating the relationship between social media addiction with student retention.

Research limitations/implications

In the future, these kinds of research may also be conducted on students of different universities in Pakistan, which are located in other cities of Pakistan besides Lahore. This research provides a practical framework for the higher authorities of the universities of Pakistan and explains how the use of media positively fosters the levels of student retention directly and indirectly through the path of student engagement. It is commonly believed that media addiction is bad but the result of this research indicates that anything is not dangerous but depends upon its use, media addiction itself is not bad but if someone uses this for a good purpose in limitation then it has better outcomes. The result indicates that the media addiction of students has a positive impact on student retention. This means that if someone uses media for a positive purpose then he/she will use it as a supporting tool for success. Longitudinal research on these variables will also help to check the status after a specific interval of time.

Practical implications

The current study will help the practitioners or policymakers (Managers) of higher education institutions by providing practical insights into the positive use of media by students for increasing their knowledge and grades. This research can also help practitioners or policymakers to focus their students on the positive use of social media for fostering the levels of student retention.

Originality/value

To the best of the researcher’s knowledge, no previous study has been done to incorporate social media addiction and student engagement in a single model in the Pakistani cultural context. Similarly, the relationship of variables social media addiction with student engagement is rarely checked empirically because the research of Wang et al. (2011) proposed that social media addiction has a relationship with student engagement so that is why this is the rationale of the research is to check this empirically. Moreover, this study is an initial effort to check the mediating effect of student engagement in the relationship between social media addiction and student retention. This research is also proposing the framework of social media addiction, student engagement and student retention based on the social exchange theory (SET).

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 2 May 2024

Ümit Şengel and Merve Işkın

The paper aims to reveal the intellectual structure of studies on artificial intelligence (AI) in the fields of tourism and hospitality. Evaluations regarding the intellectual…

Abstract

Purpose

The paper aims to reveal the intellectual structure of studies on artificial intelligence (AI) in the fields of tourism and hospitality. Evaluations regarding the intellectual structure have been made based on co-author, co-word and citation.

Design/methodology/approach

The study is exploratory in nature. The study, using bibliometric analysis, provides a Web of Sciences (WOS) overview. The data has been obtained from the WOS database by coding as “artificial intelligence” and “tourism” and “hospitality.” VOSviewer program has been used to obtain and analyze the data.

Findings

The findings of the research show that studies on the use of AI in tourism and hospitality have become very popular, especially in the last 4 years. The authors of the study are working in the tourism and hospitality fields and have a high h-index. Generally, in current AI studies in tourism, topics such as robot, automation, ChatGPT, technology adoption and mechanical learning are studied. It has also been determined that topics related to the future of destinations and literature reviews are also discussed.

Research limitations/implications

Although this paper examines all studies identified as a result of filtering, the analysis is limited to 195 studies. However, due to the widespread use of AI in tourism-related studies recently, bibliometric analysis has been made with extensive filtering. As studies on the subject become more widespread in the coming years, it would be useful to repeat similar studies by filtering with more specific quotas.

Originality/value

There are a few similar studies on the subject in the field. However, these studies need to be repeated at certain periods. This paper contributes to monitoring the literature of AI studies, which are new to use in tourism and hospitality, and to the formation of a theoretical framework on the subject.

Details

Worldwide Hospitality and Tourism Themes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 7 May 2024

Douglas Omoregie Aghimien, John Aliu and Clinton Aigbavboa

The current adverse changes in climatic conditions have necessitated innovative nature-based solutions like blue-green roofs to ensure sustainable built environments. The use of…

Abstract

Purpose

The current adverse changes in climatic conditions have necessitated innovative nature-based solutions like blue-green roofs to ensure sustainable built environments. The use of blue-green roofs in combating climate change issues has continued to grow, and its benefits are showcased in many countries' studies. However, there is an absence of reports on the use of this approach in South Africa. Therefore, in ensuring a sustainable built environment through nature-based solutions, this study explored the built environment professional’s knowledge of blue-green roofs, the hindrances to their use and motivations for much wider use of blue-green roofs in the country.

Design/methodology/approach

Based on the nature of the study, a quantitative design was adopted and data were obtained from professionals within the built environment through a questionnaire. Data analyses were conducted using the Cronbach alpha test, Kruskal–Wallis H-Test, exploratory factor analysis and fuzzy synthetic evaluation.

Findings

The findings revealed a growing knowledge of blue-green roofs, albeit its slow adoption in the country. Also, five critical clusters of hindrances affecting the use of blue-green roofs were identified. These are understanding the blue-green roof concepts, technical, economic, regulation and client hindrances. Furthermore, the ability to manage stormwater properly, provide climate change adaptation and deliver sustainable buildings were the key motivating factors that could drive the use of this innovative solution.

Practical implications

This study offers actionable insights for built environment professionals and stakeholders to address the hindrances to using blue-green roofs in South Africa. Strategies such as improved education, financial incentives and policy development can help overcome some notable hindrances and promote the widespread adoption of blue-green roofs.

Originality/value

The slow adoption of blue-green roofs and the scant nature of research within the built environment required adequate attention to which this current research contributes. Theoretically, being one of the foremost studies in South Africa to explore blue-green roofs, the findings offer a foundation for future studies seeking to explore this roofing system in the country further.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 30 April 2024

Sophie Martin

This paper aims to demonstrate to lawmakers that the addition of art dealers to the designated non-financial businesses and professions (DNFBPs) definition would provide Australia…

Abstract

Purpose

This paper aims to demonstrate to lawmakers that the addition of art dealers to the designated non-financial businesses and professions (DNFBPs) definition would provide Australia with more comprehensive protection against money laundering within the art market.

Design/methodology/approach

The paper opted for an exploratory study using doctrinal and jurisdictional comparative analysis that focused on arguments for and against the inclusion of art dealers in respective DNFBPs definitions. Evaluation of these arguments concludes that art dealers should be included in Australia’s DNFBPs definition and subject to anti-money laundering (AML) regulation.

Findings

The current omission of art dealers from Australia’s DNFBPs definition perpetuates AML vulnerabilities within the Australian art market.

Originality/value

This paper fulfils an identified need to study high-value dealers not included in Australia’s DNFBPs definition and provide arguments for and against the inclusion of Australian art dealers in the listed DNFBP.

Details

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

Keywords

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