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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
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Sovia R.J. Singh, Kulwant Kumar Sharma, Amit Mittal and Pawan Kumar Chand
This study aims to examine the effect of motivating language on employee performance and assesses the mediating roles of organisational citizenship behaviour and employee…
Abstract
Purpose
This study aims to examine the effect of motivating language on employee performance and assesses the mediating roles of organisational citizenship behaviour and employee engagement between motivating language and employee performance in the Indian health-care sector, which is a highly demanding work environment, wherein employee burnout is high.
Design/methodology/approach
The study was in the context of COVID-19 pandemic set for health-care workers in India. To collect data and test the proposed research model, 328 questionnaires were respondent by multi-level health-care professionals from private and government hospitals in North India.
Findings
The findings suggest that leader’s motivating language is crucial for health-care leaders, inducing employee’s performance in context to patientcare, safety and satisfaction. Underpinning theory of leader member exchange substantiates that the role of leader is pivotal in daily interaction with the stakeholders. Self-determination theory of motivation is determined by psychological needs satisfaction inducing employee engagement and organisational citizenship behaviour, amplified through the leader’s motivating language, resulting into improved patientcare and patient safety. The findings state that leader’s motivating language impacts the high culture context like health-care professionals, as observed in the Indian health-care sector during COVID-19. The findings are indicative of developing non-cognitive personality traits for managerial skills.
Practical implications
The study substantiates the pivotal role of the leader’s communication with stakeholders such as patients/attendants and health-care staff. The findings, which are an indicator of patientcare, as an outcome of patient compliance, will be indicative of developing the non-cognitive skills in the personality traits of managerial skills, inducing patients’ trust in their health-care providers, using motivating language. Therefore, the health-care professionals must be trained in the application of motivating language with stakeholders, namely, patients/attendants and staff.
Originality/value
The findings state that leader’s motivating language impacts on employees of high culture context like health-care professionals, as observed in the Indian health-care sector during the recent global medical emergency of COVID-19, whereas the earlier studies posited leader’s motivating language to be effective on employees with low-cultural context. The role of leader is pivotal in daily interaction with the stakeholders, namely, patients/attendants and health-care staff.
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Hisham Said, Aswathy Rajagopalan and Daniel M. Hall
Cross-laminated timber (CLT) is an innovative construction material that provides a balanced mix of structural stiffness, fabrication flexibility and sustainability. CLT…
Abstract
Purpose
Cross-laminated timber (CLT) is an innovative construction material that provides a balanced mix of structural stiffness, fabrication flexibility and sustainability. CLT development and innovation diffusion require close collaborations between its supply chain architectural, engineering, construction and manufacturing (AECM) stakeholders. As such, the purpose of this study is to provide a preliminary understanding of the knowledge diffusion and innovation process of CLT construction.
Design/methodology/approach
The study implemented a longitudinal social network analysis of the AECM companies involved in 100 CLT projects in the UK. The project data were acquired from an industry publication and decoded in the form of a multimode project-company network, which was projected into a single-mode company collaborative network. This complete network was filtered into a four-phase network to allow the longitudinal analysis of the CLT collaborations over time. A set of network and node social network analysis metrics was used to characterize the topology patters of the network and the centrality of the companies.
Findings
The study highlighted the scale-free structure of the CLT collaborative network that depends on the influential hubs of timber manufacturers, engineers and contractors to accelerate the innovation diffusion. However, such CLT supply collaborative network structure is more vulnerable to disruptions due to its dependence on these few prominent hubs. Also, the industry collaborative network’s decreased modularity confirms the maturity of the CLT technology and the formation of cohesive clusters of innovation partners. The macro analysis approach of the study highlighted the critical role of supply chain upstream stakeholders due to their higher centralities in the collaborative network. Stronger collaborations were found between the supply chain upstream stakeholders (timber manufacturers) and downstream stakeholders (architects and main contractors).
Originality/value
The study contributes to the field of industrialized and CLT construction by characterizing the collaborative networks between CLT supply chain stakeholders that are critical to propose governmental policies and industry initiatives to advance this sustainable construction material.
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Kristiina Ahola, Marcus Butavicius, Agata McCormac and Daniel Sturman
Cyber security incidents pose a major threat to organisations. Reporting cyber security incidents and providing organisations with information about their true nature, type and…
Abstract
Purpose
Cyber security incidents pose a major threat to organisations. Reporting cyber security incidents and providing organisations with information about their true nature, type and volume, is crucial to inform risk-based decisions. Despite the importance of reporting cyber security incidents, little research has addressed employees’ motivations to do so. Therefore, the purpose of this study is to investigate the factors that influence employees to report cyber security incidents using the theory of planned behaviour as a theoretical framework.
Design/methodology/approach
Survey data were collected from a sample of 549 working Australian adults. Demographics were gathered, in addition to data using the Cyber Security Incident Reporting Inventory (CSIRI; pronounced, “Siri”).
Findings
Attitude towards reporting, subjective norms and perceived behavioural control each significantly predicted intention-to-report cyber security incidents. Perceived behavioural control also significantly predicted actual reporting behaviour.
Research limitations/implications
The results of this study validate the application of the theory of planned behaviour to the cyber security incident reporting context, also indicating that the relationship between intention to report a cyber security incident and actual reporting behaviour may be facilitated by perceived behavioural control.
Practical implications
These findings can be applied to inform the development of strategies that increase employees’ cyber security incident reporting behaviour.
Originality/value
This study outlines the development of a new tool to measure attitudes, subjective norms and perceived behavioural control in relation to the reporting of cyber security incidents. To the best of the authors’ knowledge, this is the first study of its kind to identify the relationship between these factors and intentions to report cyber security incidents.
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Sajjad Pashaie and Marko Perić
Sports tourism was strongly affected by the COVID-19 pandemic, but there is no consensus on what sports tourism should look like in the post-pandemic period. This study explores…
Abstract
Purpose
Sports tourism was strongly affected by the COVID-19 pandemic, but there is no consensus on what sports tourism should look like in the post-pandemic period. This study explores the future of sports tourism in light of the COVID-19 pandemic and provides an alternative paradigm model.
Design/methodology/approach
Data were collected by interviewing sports tourism experts. Data analysis was based on the continuous comparison method during three stages of open, axial and selective coding.
Findings
The findings point to the complexity of the future sports tourism industry. Post-COVID-19 sports tourism strongly depends on environmental forces and targeted support, with strategies focused on tourists’ safety and security, digitalization of the industry, and new employment opportunities.
Originality/value
This study contributes to the body of knowledge on sports tourism by providing answers to the current challenges, threats and opportunities associated with the pandemic. The proposed paradigm model could be a guideline for sports tourism practitioners and policymakers to accelerate recovery from COVID-19 in a sustainable and resilient manner.
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Invented in late 1890s, asbestos cement sheeting rose to prominence during the post-Second World War period as a building material for low-cost housing by state housing…
Abstract
Purpose
Invented in late 1890s, asbestos cement sheeting rose to prominence during the post-Second World War period as a building material for low-cost housing by state housing commissions and low-income families (“fibro homes”). The adverse health effects of asbestos fibres in the building industry and home renovation activities are well documented. Fibro homes of the 1950s and 1960s are increasingly coming under the gaze of heritage studies, which brings to the fore the question of how to deal with the asbestos cement sheeting most are clad with.
Design/methodology/approach
This paper provides the first systematic review to assess the literature (126 papers were identified in Google Scholar and scanned for content) on the conservation management of asbestos cement sheeting in heritage properties.
Findings
Overall, engagement with the conservation management of asbestos cement sheeting in heritage properties was low, with only two sources dealing with asbestos cement sheeting in any level of detail. The studies note that if asbestos cement sheeting is in good condition, it should be left alone. Numerous conservation and repair options do exist, in particular the application of (coloured) sealants that extend the life of asbestos cement sheets and asbestos cement roofing.
Originality/value
This paper represents the first systematic review to assess conservation management options for asbestos cement sheeting in heritage properties.
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Chamindika Weerakoon and Adela J. McMurray
Drawing on capability theory, this study aims to examine the interplay of learning orientation, market orientation and stakeholder engagement in fostering social enterprise…
Abstract
Purpose
Drawing on capability theory, this study aims to examine the interplay of learning orientation, market orientation and stakeholder engagement in fostering social enterprise innovativeness.
Design/methodology/approach
A survey of 1,044 Australian social enterprise executives and managers tested hypotheses in a mediated moderation model using structural equation modelling.
Findings
Nested model comparisons revealed key insights: market orientation partially mediates the relationship between learning commitment, open-mindedness and innovativeness. High stakeholder engagement hinders learning commitment’s effect on innovativeness while enhancing open-mindedness’ impact. Shared vision negatively affects innovativeness. Control variables highlight gender-based perceptions, with female executives viewing market orientation and innovativeness less favourably than male counterparts. This study underscores the importance of heightened market orientations in hostile business environments.
Research limitations/implications
Findings prompt further investigation into stakeholder engagement’s negative impact on learning commitment and shared vision’s effect on innovativeness. It is crucial to recognise gender perspectives in strategy and align internal practices with external conditions.
Originality/value
This study clarifies the interplay between learning orientation, market orientation and stakeholder engagement in fostering innovativeness amid contradictory findings. It advances social enterprise research by introducing a capability-based approach to cultivate innovativeness, challenging dominant customer-focused strategies to enhance organisational performance.
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This study aims to examine the connection between political culture and public sector corruption, using the typology of Daniel Elazar, whose model traces the types of political…
Abstract
Purpose
This study aims to examine the connection between political culture and public sector corruption, using the typology of Daniel Elazar, whose model traces the types of political cultures to their origins in various regions of England. Similarly, the “resource curse” concept, generally treated as a national-level phenomenon, is examined to assess how it might vary among jurisdictions within a country.
Design/methodology/approach
Regression analysis was applied to data from the 50 states of the US. Public sector corruption in each state was operationalized as the number of convictions by the Public Integrity Section of the US Department of Justice in relation to the number of public sector employees in that state.
Findings
Among the 50 states of the US, support was found for the association between political culture and public sector corruption. On the other hand, whether a state’s economy was dominated by natural resource extraction was not related to public sector corruption. This latter finding suggests the “resource curse” phenomenon does not cause corruption to be worse in states with resource-dependent economies.
Research limitations/implications
Although it is appropriate to apply regression analysis to a data set of the 50 US states, the small size of the data set limited the number of predictor variables that could be examined. Alternative research approaches are discussed, and it is conceivable that another analytical technique might have revealed other predictors that affect the occurrence of corruption.
Originality/value
While numerous studies have examined the impact of political culture and resource orientation on corruption at the national level, the current study examines how these variables affect corruption at the level of subnational jurisdictions within a major developed country, the United States.
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David Oloke, Louis Gyoh, Emmanuel Itodo Daniel, Olugbenga Oladinrin and Nagwan Abdallah
This study aims to understand the impact of the Covid-19 pandemic disruptive event on delivery of the built environment degree apprentice programme in higher education in the UK…
Abstract
Purpose
This study aims to understand the impact of the Covid-19 pandemic disruptive event on delivery of the built environment degree apprentice programme in higher education in the UK and identify the key strategies to minimise the effect.
Design/methodology/approach
A qualitative approach was used to collect and analyse data from a sample set of built environment degree apprenticeship stakeholders. Semi-structured interviews were conducted with 17 key stakeholders to collate emerging themes on their perceptions of the impacts of the pandemic and strategies to adopted to minimise it.
Findings
The investigation reveals that the core impacts of Covid-19 on the apprentices training programme are lack of access to the site, furlough, limited access to off the job training, limited interaction with tutors and peers, too much time on the screen, limited pastoral care and lack of contact with a mentor. The census from the research participants is that despite the development and gain with the various virtual platform used during pandemic physical meetings with their mentor remain pivotal to the built environment apprentices learning and training.
Practical implications
The results provide relevant stakeholders and actors supporting degree apprentices training programmes (training providers and employers, among others) with the information needed to improve the delivery of built environment degree apprenticeship training programmes during a disruptive event Covid-19. The study identifies various strategies to minimise the impact of disruptive events on the apprentices training, including technology, regular meeting with mentors online, and personal and pastoral care.
Originality/value
The study is the first to document the impact of the Covid-19 pandemic on degree apprenticeship programs in the built environment. This study provides an in-depth understanding of how these programs have been affected and offers potential solutions to reduce or mitigate potential damage. The research will inform future policy decisions related to degree apprenticeship programs in the built environment.
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Nguyen Thi Ngoc Ha, Nina Van Dyke, Michael Spittle, Anthony Watt and Andrew Smallridge
This study explores the perceptions of Australian employers regarding the benefits and challenges of micro-credentials within higher education and enablers of their effectiveness.
Abstract
Purpose
This study explores the perceptions of Australian employers regarding the benefits and challenges of micro-credentials within higher education and enablers of their effectiveness.
Design/methodology/approach
A qualitative approach that included 11 semi-structured interviews with employers affiliated with an Australian university was used. A deductive thematic approach was employed to analyse the data.
Findings
Micro-credentials were generally seen to be beneficial for an array of people, including employees, employers, customers and communities – stakeholders in all environmental layers of micro-credentials’ ecological system. Findings also indicated that both challenges of micro-credentials and enablers of their effectiveness depended heavily on attributes of learners, employers and higher education providers. The conclusion is that, based on the evidence of this study, micro-credentials within higher education are worth trialling.
Originality/value
Although research interest in micro-credentials is growing, few empirical studies have investigated micro-credentials’ benefits, challenges and enablers of effectiveness, especially from the perspective of employers. The study carries practical and policy implications for those involved with micro-credential research and development.
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