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Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Case study
Publication date: 14 September 2023

Kelly R. Hall and Ram Subramanian

This secondary source case is based mainly on legislative documents (that tracked the initiation and progress of the Parental Rights in Education bill that later became an Act)…

Abstract

Research methodology

This secondary source case is based mainly on legislative documents (that tracked the initiation and progress of the Parental Rights in Education bill that later became an Act), corporate documents (published by The Walt Disney Company) and news articles from publications such as The New York Times and Bloomberg. All sources are cited in the case narrative and as end notes.

Case overview/synopsis

In April 2022, The Walt Disney Company and its CEO, Robert Chapek, were at the center of a controversy over the company’s opposition to the State of Florida’s Parental Rights in Education bill. The bill, dubbed “Don’t Say Gay” by its critics, prohibited instruction on sexual identity and gender orientation in the state’s elementary schools. The controversy stemmed from Disney’s initial non-reaction to the bill and its later strident opposition and call for its repeal. Chapek was pressured by negative media publicity and employee disgruntlement on the one hand and adverse economic consequences for opposing the bill by the state’s Governor, Ron DeSantis. Chapek and the Board had to respond to the political threats to Disney’s economic well-being while appeasing its employees and other stakeholders who wanted the company to be a corporate champion in diversity, equity and inclusion.

Complexity academic level

The case is best suited for advanced undergraduate or graduate leadership, strategic management and marketing courses. From a leadership and strategic management perspective, the case is well-suited for demonstrating the evolving expectations of leaders and corporate social responsibility, as well as the concepts of issue framing and nonmarket management. Instructors may also leverage the case in marketing courses (e.g. brand management), as CEO activism (i.e. messaging and practice) is one characteristic of brand activism (Animation Guild, 2022).

Details

The CASE Journal, vol. 20 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Open Access
Article
Publication date: 22 December 2023

Nafiz Zaman Shuva

Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal…

1399

Abstract

Purpose

Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal information sources such as immigration agents. Drawn from a larger study on the information behavior of immigrants, this paper mainly reports the semi-structured interview findings on the pre-arrival information experiences of Bangladeshi immigrants who used formal information sources with discussion on how that affected their post-arrival settlement into Canada.

Design/methodology/approach

The study used a mixed method approach with semi-structured interviews (n = 60) and surveys (n = 205) with participants who arrived in Canada between the years of 1971 and 2017. Data were collected from May 2017 to February 2018.

Findings

Although the overall scope of the original study is much larger, this paper features findings on the pre-arrival information experiences derived mainly from an analysis of interview data. This study provides insights into the pre-arrival information experiences of Bangladeshi immigrants consulting formal information sources such as immigration firms, individual immigration consultants and more formal government agencies. The author introduces a new concept of “information crafting” by exploring the negative consequences of selective information sharing by immigration consultants/agents in newcomers' settlements in Canada, primarily positive information about life in Canada, sometimes with exaggeration and falsification. The interview participants shared story after the story of the settlement challenges they faced after arriving in Canada and how the expectations they built through the information received from immigration consultants and government agencies did not match after arrival. This study emphasizes the importance of providing comprehensive information about life in Canada to potential newcomers so that they can make informed decisions even before they apply.

Originality/value

The findings of this study have theoretical and practical implications for policy and research. This study provides insights into the complicated culturally situated pre-arrival information experiences of Bangladeshi immigrants. Moreover, the study findings encourage researchers in various disciplines, including psychology, migration studies and geography, to delve more deeply into newcomers' information experiences using an informational lens to examine the information newcomers receive from diverse sources and their effects on their post-arrival settlement in a new country. The study challenges the general assumptions that formal information sources are always reputable, useful, and comprehensive, and it provides some future directions for research that seeks to understand the culturally situated information behavior of diverse immigrant groups.

Book part
Publication date: 6 May 2024

Rasha Ashraf Abdelbadie, Nils Braakmann and Aly Salama

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a…

Abstract

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a collective implementation of and contribution to Sustainable Development Goals (SDGs). The UN SDG 16 “Peace, Justice & Strong Institutions” promotes the (re)building of effective and accountable institutions. In line with the institutional logics metatheory, we provide empirical evidence on how the alignment between social mechanisms alongside the reputation of higher education institutions (HEIs) and SDGs on transparent and responsible service (SDG 16) affect the students' overall experience. Using a sample of 142 UK HEIs, interpretative content analysis and ordinary least squares, the results show that integrating HEIs' responsible-oriented research agenda proactively with high sustainability reputation adds significantly to greater student satisfaction.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 16 April 2024

Girish Prayag, Lucie K. Ozanne and Mesbahuddin Chowdhury

Grounded in dynamic capabilities theory, this study aims to examine how dynamic capabilities and a transactive memory system (TMS) can build the resilience of service…

Abstract

Purpose

Grounded in dynamic capabilities theory, this study aims to examine how dynamic capabilities and a transactive memory system (TMS) can build the resilience of service organizations and improve their financial performance. Limited studies examine the link between a TMS and organizational resilience.

Design/methodology/approach

The authors test a theoretical model on a sample of 350 UK service firms that were impacted by the COVID-19 pandemic and analyze the data using partial least square structural equation modeling.

Findings

Results highlight the positive effects of a TMS and dynamic capabilities on organizational resilience. Only a TMS and organizational resilience have direct positive effects on financial performance.

Originality/value

To the best of the authors’ knowledge, this is the first study to ascertain the influence of a TMS on organizational resilience in service firms following adversity.

Details

Journal of Services Marketing, vol. 38 no. 4
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 24 April 2024

Anders Gustafsson, Delphine Caruelle and David E. Bowen

The purpose of this paper is to provide an overview of what (service) experience is and examine it using three distinct perspectives: customer experience (CX), employee experience…

Abstract

Purpose

The purpose of this paper is to provide an overview of what (service) experience is and examine it using three distinct perspectives: customer experience (CX), employee experience (EX) and human experience (HX).

Design/methodology/approach

The present conceptualization blends the marketing and organizational behavior/human resources management (OB/HRM) disciplines to clarify and reflect over the meaning of (service) experience. The marketing discipline illuminates the concept of CX, whereas the OB/HRM discipline illuminates the concept of EX. The concept of HX, which transcends CX and EX, is examined in light of its recent development in service research. For each of the three concepts, key themes are identified, and future research directions are proposed.

Findings

Because the goal that individuals seek to achieve depends on the role they are enacting, each of the three perspectives on experience (CX, EX and HX) should have a different focal point. CX requires to focus on the process of solving customer goals. EX necessitates to think in terms of organizational context and job content that support employees. Finally, the focus of HX should be on well-being via enhanced gratification, and reduced violation, of basic human needs.

Originality/value

This paper offers an interdisciplinary perspective on (service) experience and simultaneously addresses CX, EX and HX in order to reconcile the different perspectives on experience in service research.

Details

Journal of Service Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 26 December 2023

Dorothy Ai-wan Yen, Benedetta Cappellini, Jane Denise Hendy and Ming-Yao Jen

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social…

Abstract

Purpose

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social class, race, cultural proximity to the host country and acculturation levels, more in-depth studies are necessary to fully understand how COVID-19 affects specific migrant groups and their health. Taiwanese migrants were selected because they are an understudied group. Also, there were widespread differences in pandemic management between the UK and Taiwan, making this group an ideal case for understanding how their acculturation journey can be disrupted by a crisis.

Design/methodology/approach

Qualitative data were collected at two different time points, at the start of the UK pandemic (March/April 2020) and six months on (October/November 2020), to explore migrant coping experiences over time. Theoretically, the authors apply acculturation theory through the lens of coping, while discussing health-consumption practices, as empirical evidence.

Findings

Before the outbreak of the pandemic, participants worked hard to achieve high levels of integration in the UK. The pandemic changed this; participants faced unexpected changes in the UK’s sociocultural structures. They were forced to exercise the layered and complex “coping with coping” in a hostile host environment that signalled their new marginalised status. They faced impossible choices, from catching a life-threatening disease to being seen as overly cautious. Such experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society.

Research limitations/implications

It is important to note that the Taiwanese sample recruited through Facebook community groups is biased and has a high level of homogeneity. These participants were well-integrated, middle-class migrants who were highly educated, relatively resourceful and active on social media. More studies are needed to fully understand the impact on well-being and acculturation of migrants from different cultural, contextual and social backgrounds. This being the case, the authors can speculate that migrants with less resource are likely to have found the pandemic experience even more challenging. More studies are needed to fully understand migrant experience from different backgrounds.

Practical implications

Public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. In particular, this paper has shown how separation, especially if embraced temporarily, is not necessarily a negative outcome to be corrected with specific policies. It can be strategically adopted by migrants as a way of defending their health and well-being from an increasingly hostile environment. Migrants' home country experience provides vicarious learning opportunities to acquire good practices. Their voices should be encouraged rather than in favour of a surprising orthodox and rather singular approach in the discussion of public health management.

Social implications

The paper has clear public health policy implications. Firstly, public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. Acknowledging migrants' voice is a critical first step to contribute to the development of a fair and inclusive society. Secondly, to retain skilful migrants and avoid a future brain-drain, policymakers are advised to advance existing infrastructure to provide more incentives to support and retain migrant talents in the post-pandemic recovery phase.

Originality/value

This paper reveals how a group of previously well-integrated migrants had to exercise “coping with coping” during the COVID crisis. This experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society. It contributes to the understanding of acculturation by showing how a such crisis can significantly disrupt migrants' acculturation journey, challenging them to re-acculturate and reconsider their identity stance. It shows how separation was indeed a good option for migrants for protecting their well-being from a newly hostile host environment.

Details

International Marketing Review, vol. 41 no. 7
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 17 April 2024

Farsha Farahana Ahmad Izhan, Aidi Ahmi, Nor Azairiah Fatimah Othman and Muhammad Majid

This study aims to provide a comprehensive bibliometric analysis of social exclusion research, examining its evolution and identifying emerging trends and influential…

Abstract

Purpose

This study aims to provide a comprehensive bibliometric analysis of social exclusion research, examining its evolution and identifying emerging trends and influential contributions in the field.

Design/methodology/approach

Using bibliometric and thematic analysis of 3,041 Scopus database documents, the study uses tools like VOSviewer for network analysis and Biblioshiny for trend analysis, focusing on publication patterns, author contributions and thematic clusters.

Findings

The findings reveal significant growth in social exclusion research since 1979, highlighting key contributions from diverse academic fields. Notable trends include the rise of digital exclusion and environmental justice themes. The study identifies leading authors, institutions and countries contributing to this field, along with highly cited documents that have shaped the discourse on social exclusion.

Research limitations/implications

The study acknowledges its reliance on Scopus data and suggests incorporating other databases for future research. It highlights the need to explore emerging topics and address literature gaps.

Originality/value

This paper presents a unique bibliometric perspective on social exclusion research, underscoring its interdisciplinary nature and evolving focus. The study’s comprehensive approach offers valuable insights into the field’s trajectory, contributing to a deeper understanding of social exclusion phenomena.

Details

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

Keywords

Article
Publication date: 24 April 2024

Önder Yayla, Merve Özgür Göde and Sema Ekincek

This study aims to reveal the food preferences and to define the typology of digital nomads as gastro-tourists. In this context, it is aimed to provide information on issues such…

Abstract

Purpose

This study aims to reveal the food preferences and to define the typology of digital nomads as gastro-tourists. In this context, it is aimed to provide information on issues such as the importance of food culture in destination selection for digital nomads, food prices, local dishes, local food markets, religious restrictions, researching cultural cuisines, preparing meals and participating in gastronomic events.

Design/methodology/approach

Multiple qualitative methods were utilized in the research for this study. Digital nomads' comments, videos and semi-structured interviews constitute the data sources of the research, and the data obtained were analyzed by content analysis.

Findings

As a result of the study, it was seen that digital nomads do consider gastronomy in their destination selection, and five different gastro-tourist profiles were determined. These are Local Flavor Hunters, Gastronomy Adventurers, Budget-Conscious Food Lovers, Cultural Explorers and Health and Sustainability Focused People.

Originality/value

The theoretical contribution of the study is to provide information with regard to the food and beverage preferences of digital nomads and to contribute to filling a gap in the literature. The practical contribution of the study is to help formulate tourism marketing strategies in the destination and strategies for businesses in the tourism industry. Since digital nomads play important roles in destination promotion, it is important to determine their perspectives and typologies towards gastronomy. The results of the study will be useful for tourism industry components, such as academics, experts, travel businesses, tourism destinations and local food producers who research the tourism industry and travel trends.

Details

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

Keywords

Article
Publication date: 19 April 2024

Hau Thi Kim Do and Son Thanh Thai

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they…

Abstract

Purpose

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

Design/methodology/approach

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

Findings

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

Originality/value

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

Details

Journal of Management Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0262-1711

Keywords

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