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Open Access
Article
Publication date: 16 April 2024

Emma Audrey Adams, Desmond Hunter, Joanne Kennedy, Tony Jablonski, Jeff Parker, Fiona Tasker, Emily Widnall, Amy Jane O'Donnell, Eileen Kaner and Sheena E. Ramsay

This study aims to explore the experiences of living through the COVID-19 pandemic for people who faced homelessness and dealt with mental health and/or substance use challenges.

Abstract

Purpose

This study aims to explore the experiences of living through the COVID-19 pandemic for people who faced homelessness and dealt with mental health and/or substance use challenges.

Design/methodology/approach

This qualitative study was comprised of 26 1:1 interviews (16 men and 10 women), conducted between February and May 2021 with people who experienced homelessness in North East England during the COVID-19 pandemic. An inductive reflexive thematic analysis was undertaken, with input from individuals with lived experience who were involved throughout the study.

Findings

Four themes were developed. The first theme, lack of support and exacerbation of mental health and substance use difficulties, highlighted how the lack of in-person support and increased isolation and loneliness led to relapses or new challenges for many people’s mental health and substance use. The second theme, uncertainty and fear during the pandemic, explored how the “surreal” experience of the pandemic led to many people feeling uncertain about the future and when things would return to normal. The third theme, isolation and impacts on social networks, discussed how isolation and changes to relationships also played a role in mental health and substance use. Finally, opportunity for reflection and self-improvement for mental health and substance use, explored how some people used the isolated time to re-evaluate their recovery journey and focus on self-improvement.

Practical implications

The experiences shared within this study have important implications for planning the future delivery and commissioning of health and social care services for people facing homelessness, such as sharing information accessibly through clear, consistent and simple language.

Originality/value

As one of the few papers to involve people with lived experience as part of the research, the findings reflect the unique narratives of this population with a focus on improving services.

Details

Advances in Dual Diagnosis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-0972

Keywords

Article
Publication date: 16 April 2024

Sulaiman Aliyu

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of…

Abstract

Purpose

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Design/methodology/approach

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

Findings

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

Research limitations/implications

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Practical implications

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

Social implications

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

Originality/value

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 17 April 2024

Yogeeswari Subramaniam and Tajul Ariffin Masron

The objective of this study is to examine the moderating effect of microfinance on the digital divide in developing countries.

Abstract

Purpose

The objective of this study is to examine the moderating effect of microfinance on the digital divide in developing countries.

Design/methodology/approach

On the methodology, the econometric method employed to estimate the equation is based on the two-stage least squares (2SLS).

Findings

This study confirms that microfinance can play an important role in mitigating the adverse effect of digitalization on poverty.

Research limitations/implications

Thus, governments should prioritize and encourage the integration of digital technologies with robust microfinance systems to effectively combat poverty, given the importance of microfinance.

Originality/value

Given the importance of digital technology to businesses and economic development, we need to search for a better solution that allows digital technology to be further developed but at the same time, is not harmful to the poor. The issue of the poor, either financially or technically can be partially resolved if the poor is given the necessary and sufficient assistance. Therefore, this paper examines whether microfinance can be part of solutions to the digital divide in developing countries.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Open Access
Article
Publication date: 3 July 2023

Siraj Ahmed, Jukka Majava and Kirsi Aaltonen

The purpose of this study is to investigate the benefits and challenges of implementing circular economy (CE), as well as shed light on the influence of procurement strategy in CE…

3307

Abstract

Purpose

The purpose of this study is to investigate the benefits and challenges of implementing circular economy (CE), as well as shed light on the influence of procurement strategy in CE implementation in construction projects.

Design/methodology/approach

A qualitative research approach with abductive reasoning was adopted. The empirical data were collected from the construction industry in the United Arab Emirates (UAE).

Findings

The results reveal that clients, consultants and contractors have limited awareness, knowledge and motivation to implement CE in construction projects. The absence of incentives to design projects following CE principles, lack of involvement of contractors and suppliers, non-use of materials that use CE principles and current procurement strategies are the main challenges for the implementation of CE in the UAE.

Originality/value

Previous research offers limited knowledge on CE and its implementation in construction projects particularly from a procurement strategy perspective. The findings of the study provide new knowledge of the benefits, challenges and role of procurement strategy for implementing CE. It is suggested that collaborative and partnering-based procurement methods are needed to facilitate the effective implementation of CE.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Book part
Publication date: 26 April 2024

César Augusto Ferrari Martinez

This chapter is dedicated to understanding the idea of international as a key notion to the development of globalisation and to promoting the rescaling of spaces and subjects in…

Abstract

This chapter is dedicated to understanding the idea of international as a key notion to the development of globalisation and to promoting the rescaling of spaces and subjects in contemporary higher education. The author discusses the concept of scale as a performative device that activates the capacities of bodies. Instead of seeing scale as a naturalised and hierarchical structure of spatial distribution, the author understands it as an ensemble of discourses and practices that produce scalar effects. Globalisation uses scale to promote the idea that subjects would become ‘international’ by being linked to privileged spaces and bodies in the Global North. In this sense, globalisation is not merely about nodes where certain flows converge. Rather, the author understands it as the political conditions that control and constrain the space for certain flows to occur and not others. Using assemblage analysis, the author presents and analyses three scenes taken from his ethnographic records that have as a guiding line the materialisation of the international. These scenes report the experience of being a Latin American doctoral student attending a congress in the United States, a tense situation experienced at a Chilean university academic event, and the unpretentious manifestation of an elaborate idea of internationality from a personal experience of a trip to India. The results point to three elaborations of the international: an optimistic view of a shared world, a geopolitical internationality and the production of a global corporeality.

Details

Critical Reflections on the Internationalisation of Higher Education in the Global South
Type: Book
ISBN: 978-1-80455-779-2

Keywords

Article
Publication date: 24 November 2023

Ruchi Agarwal and Muhammad Atif

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become…

Abstract

Purpose

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management.

Design/methodology/approach

Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets.

Findings

Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study’s theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions.

Originality/value

To the best of the authors’ knowledge, this study provides a new insight into IR from internal mechanisms to deal with issue of materiality.

Details

Review of Accounting and Finance, vol. 23 no. 2
Type: Research Article
ISSN: 1475-7702

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

Abstract

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 8 February 2022

Sayed Muhammad Fawad Sharif, Yang Naiding and Sayed Kifayat Shah

Collaborative projects require overlapping skills and capabilities to facilitate knowledge transfer. However, not all kinds of learning are virtuous and some may lead to leakage…

Abstract

Purpose

Collaborative projects require overlapping skills and capabilities to facilitate knowledge transfer. However, not all kinds of learning are virtuous and some may lead to leakage of commercially valuable knowledge. The purpose of this paper is to explain and restrain leakage of organizational competitive knowledge in collaborative projects.

Design/methodology/approach

A total of 398 survey questionnaires are collected from project-based firms in Pakistan. We gathered data from horizontal and vertical collaborations. Analysis is conducted with transaction cost economics lens through Process Macro 3.0.

Findings

Findings suggest that partner’s learning intent (PLI) and distrust positively affect knowledge leakage, whereas human resource management (HRM) practices have negative effect on knowledge leakage. Furthermore, HRM practices negatively moderate the relationship between PLI and knowledge leakage and distrust positively mediates it.

Research limitations/implications

This study integrates HRM with knowledge management to restrain knowledge leakage and contributes to knowledge management and strategic management. This study examines knowledge leakage in the presence of passive opportunism.

Originality/value

This study explains how passive opportunism translates into opportunistic behavior. Besides, effectiveness of HRM practices are least surveyed to restrain passive and active opportunisms.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 3
Type: Research Article
ISSN: 2059-5891

Keywords

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