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Article
Publication date: 15 August 2024

Adam Benkwitz, Esther Ogundipe and Kirsty Spencer

After initially positioning this paper within the broader mental health recovery literature, this paper aims to highlight the role that physical activity can play in promoting…

Abstract

Purpose

After initially positioning this paper within the broader mental health recovery literature, this paper aims to highlight the role that physical activity can play in promoting social inclusion and social recovery for those experiencing mental health challenges.

Design/methodology/approach

This conceptual paper draws together the limited, but growing, research on how physical activity can facilitate improved social inclusion and benefit an individual’s recovery.

Findings

For individuals suffering with mental health challenges, not being able to exercise their right to inclusion is concerning from a recovery perspective, because experiencing social inclusion is recognised as a facilitator of recovery. Initial research has demonstrated by embracing community inclusion and supporting initiatives such as physical activity programs, mental health services can better facilitate individuals’ journeys towards social inclusion and social recovery.

Research limitations/implications

Future research should appreciate the interplay between inclusion, recovery and physical activity. Collaborating with individuals with lived experience, peer mentors and social prescribing teams to explore options for physical activity within local communities fosters empowerment, social inclusion and ensures interventions align with individuals’ preferences and needs.

Practical implications

Practitioners in health service and community settings should recognise the wide-ranging benefits of physical activity for individuals with mental health challenges, especially in terms of helping their social inclusion and social recovery.

Originality/value

This paper is unique in synthesising the mental health literature relating to social inclusion, social recovery and physical activity. Initial findings show promise, but more attention is needed to explore the relationship between these elements and how individuals experiencing mental health challenges can be supported using physical activity.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 2 April 2024

Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…

Abstract

Purpose

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

Design/methodology/approach

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

Findings

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

Originality/value

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 July 2022

N.L.E. Abeywardana, S. M. Ferdous Azam and L.T. Kevin Low

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and…

Abstract

Purpose

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies.

Design/methodology/approach

This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices.

Findings

The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting.

Research limitations/implications

The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term.

Originality/value

This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 20 September 2024

Genta Kulari and Michelle Pereira de Castro

Depressive symptoms are a risk factor for loneliness, while sources of perceived social support from family and friends are protective factors; however, the complex mechanisms…

Abstract

Purpose

Depressive symptoms are a risk factor for loneliness, while sources of perceived social support from family and friends are protective factors; however, the complex mechanisms behind these factors have not been examined among health-care employees in Portugal. The purpose of this study is to evaluate the indirect effect of perceived social support from family and friends on the association between depressive symptoms and loneliness.

Design/methodology/approach

Health-care employees (n = 279; 242 female and 37 male) from 12 health-care institutions in Portugal participated in this cross-sectional study. The SPSS program with PROCESS macro (Model 6) was used to test the hypothesis regarding the indirect effect analysis.

Findings

Bootstrap analysis found that family as a source of social support had an indirect effect in the relationship between depressive symptoms and loneliness. Similarly, depressive symptoms had a significant indirect effect on loneliness through the indirect role of social support from friends. Moreover, it was found that the relationship of family and friends as sources of social support mediated the association of the aforementioned variables.

Originality/value

The findings of this study underscore the important role of depressive symptoms on perceived social support from family and friends, leading to loneliness, which is a public health concern among health-care employees in Portugal.

Details

Journal of Public Mental Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5729

Keywords

Article
Publication date: 16 August 2024

Nkeiruka N. Ndubuka-McCallum, David R. Jones and Peter Rodgers

Business schools are vital in promoting responsible management (RM) – a management grounded in ethics and values beneficial to a wide array of stakeholders and overall society…

Abstract

Purpose

Business schools are vital in promoting responsible management (RM) – a management grounded in ethics and values beneficial to a wide array of stakeholders and overall society. Nevertheless, due to deeply embedded institutional modernistic dynamics and paradigms, RM is, despite its importance, repeatedly marginalised in business school curricula. If students are to engage with RM thinking, then its occlusion represents a pressing issue. Drawing on the United Kingdom (UK) business school context, this paper aims to examine this issue through a framework of institutional theory and consider the role played by (modernistic) institutional accreditation and research assessment processes in marginalisation of RM.

Design/methodology/approach

This study used an exploratory qualitative research method. Data were collected from 17 RM expert participants from 15 UK business schools that were signatories to the United Nations Principles for Responsible Management Education through semi-structured in-depth interviews and analysed using the six phases of Braun and Clarke’s thematic analysis.

Findings

The study identifies a potent institutional isomorphic amalgam resulting in conservative impacts for RM. This dynamic is termed multiple institutional isomorphic marginalisation (MIIM) – whereby a given domain is occluded and displaced by hegemonic institutional pressures. In RM’s case, MIIM operates through accreditation-driven modernistic-style curricula. This leads business schools to a predilection towards “mainstream” representations of subject areas and a focus on mechanistic research exercises. Consequently, this privileges certain activities over RM development with a range of potential negative effects, including social impacts.

Originality/value

This study fills an important gap concerning the need for a critical, in-depth exploration of the role that international accreditation frameworks and national institutional academic research assessment processes such as the Research Excellence Framework in the UK play in affecting the possible growth and influence of RM. In addition, it uses heterotopia as a conceptual lens to reveal the institutional “mask” of responsibility predominantly at play in the UK business school context, and offers alternative pathways for RM careers.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 25 July 2024

Jordan Holmes and Ann Marie Ryan

This paper provides a discussion of evidence supporting strategic, targeted recruitment for increasing minority representation in police agencies in the context of negative…

Abstract

Purpose

This paper provides a discussion of evidence supporting strategic, targeted recruitment for increasing minority representation in police agencies in the context of negative reputations for inclusion.

Design/methodology/approach

Database searching along with backward and forward citation chaining identified 145 articles for review. After extracting the recruitment strategies mentioned that had empirical support for effectiveness, a framework was developed for categorizing those strategies.

Findings

Police agencies use some evidence-based practices (e.g. community engagement) but could do more to enhance diversity. Strategy applicability in the context of limited organizational diversity or a less positive reputation as an inclusive employer is discussed.

Practical implications

This review provides a clear set of recommended best practices for agencies to use in evaluating and enhancing their efforts at targeted recruiting.

Originality/value

Reviews of recruiting practices in policing have not provided a deep consideration of the evidence base for practice effectiveness nor considered practices that have support in non-policing contexts. Our review addresses the concerns of agencies that must address a less positive image regarding diversity and inclusion.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 26 June 2024

Rosalind Austin

The purpose of this paper is to challenge some of the stigma that surrounds voice-hearing. This excerpt of creative writing comes from a self-published memoir, that tells a young…

Abstract

Purpose

The purpose of this paper is to challenge some of the stigma that surrounds voice-hearing. This excerpt of creative writing comes from a self-published memoir, that tells a young woman's story of her struggle with hearing voices, and her journey through the mental health system.

Design/methodology/approach

Writing provides a useful filter for Emily to reflect on what it was like to receive various diagnoses, treatments and therapies when she was hearing voices.

Findings

Emily learns to accept that she hears voices. This is a journey that takes all of her new-found strength and resolve.

Originality/value

This memoir describes voices (auditory verbal hallucinations) that need to be more widely understood.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 20 August 2024

Abhishek N., Neethu Suraj, Keyur Kumar M. Nayak, Hardik Bhadeshiya, Abhinandan Kulal and M.S. Divyashree

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and…

Abstract

Purpose

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices.

Design/methodology/approach

This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM).

Findings

The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures.

Research limitations/implications

The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study.

Practical implications

The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices.

Originality/value

The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 16 August 2024

Asadirew Zerihun Gebremichael, Abraham Zelalem Teshome, Messay Gebremariam Kotecho and Margaret E. Adamek

Older people in Ethiopia are a vulnerable group due to the lack of governmental and societal support. The absence of national social protection and the decline in family support…

Abstract

Purpose

Older people in Ethiopia are a vulnerable group due to the lack of governmental and societal support. The absence of national social protection and the decline in family support contributes to older adults’ vulnerability, furthering a climate of ageism. This study aims to explore the role of the Ethiopian Elders and Pensioner's National Association (EEPNA) in reframing the image of older adults and advocating for their rights.

Design/methodology/approach

Data were collected using multiple approaches: interviews with older adult members of EEPNA (n = 8), a focus group of older members (n = 7) and key informant interviews (n = 3). Narrative data was analyzed using thematic content analysis.

Findings

Findings revealed that EEPNA plays a pivotal role in promoting access to services and advocating for older adults’ rights, offering capacity-building programs, supporting vulnerable older adults to gain access to secure incomes and strengthening the network of older peoples’ associations. Older participants noted that the government had not ratified the National Convention for Older People, creating a considerable challenge to the association’s efforts.

Practical implications

Stakeholders can advocate with and on behalf of older adults to enhance the societal view of older adults in Ethiopia and to promote policies to increase their access to needed resources.

Originality/value

Using a strengths-based approach, this study presents the perspectives of older adult advocates who are fighting to create awareness of the needs of vulnerable older people in Ethiopia and to advance their rights.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

Article
Publication date: 29 January 2024

Guangming Xiang, Zheng He, Tianli Feng and Zhenzhen Feng

This paper aims to explore how firms enter or exit B Corp certification faced with the tension between local and B Corp institutions, providing a better understanding of the…

Abstract

Purpose

This paper aims to explore how firms enter or exit B Corp certification faced with the tension between local and B Corp institutions, providing a better understanding of the unique impact of institutional complexity on B Corps' decision-making.

Design/methodology/approach

This paper applies multi-case analysis to 20 Chinese firms in various stages of B Corp certification, including eight certified B Corps, six decertified firms and six candidates. The qualitative data was used to code separately for two research questions.

Findings

The study findings reveal that: (1) Participants who can obtain expected social and economic benefits by innovating their operational mode to efficiently deal with this tension attempt to continuously pursue B Corp certification. A self-renewal model was developed to show how firms hybridize the two institutional logics; (2) Participants who find it hard to mitigate this tension tend to compromise with the local institution and conform less with the B Corp institution due to high opportunity and accounting costs, low short-term benefits and collective culture.

Originality/value

By highlighting the different responses of firms to institutional complexity, this study contributes to B Corp research, social identity theory and institutional complexity, providing practical implications for B Lab strategies in China.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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