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1 – 10 of 422Petter Gottschalk and Maryam Kamaei
The purpose of this study is to explore the extent to which white-collar crime makes sense. Understanding business offending reflects the degree of sensemaking among respondents…
Abstract
Purpose
The purpose of this study is to explore the extent to which white-collar crime makes sense. Understanding business offending reflects the degree of sensemaking among respondents in the current survey research. Making sense implies a number of factors that influence understandability. An understandable act is not necessarily acceptable or justifiable. At a university in Iran, criminal law and criminology students answered a questionnaire regarding their extent of understanding of business offenders.
Design/methodology/approach
The research method is the use of experimental data using a questionnaire in one of the units of the Islamic Azad University in Iran, where 300 students were invited to respond to an online survey.
Findings
The respondents found it on average understandable that top executives and other privileged individuals abuse their positions to commit financial crime when they have problems with their personal finances, when the business struggles financially and faces the threat of bankruptcy, and when they offer bribes in corrupt countries to obtain business contracts. The extent of understandability varies with a number of propositions in the convenience theory.
Originality/value
This article has not been submitted elsewhere and is original.
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Xiaorui Wang and Shen Hu
This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in…
Abstract
Purpose
This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries.
Design/methodology/approach
Using a historical approach, we set out to discuss the systematic use of “folk contract” as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts.
Findings
The findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An “open ledger” bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and “face” value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment.
Originality/value
From the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature.
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The aim is to contribute to the personalist economics research agenda by exploring how personalist thought can theoretically inform the question of well-being and its measurement.
Abstract
Purpose
The aim is to contribute to the personalist economics research agenda by exploring how personalist thought can theoretically inform the question of well-being and its measurement.
Design/methodology/approach
The paper draws on the work of personalist philosopher Emmanuel Mounier. After reviewing relevant aspects of Mounier's political economic thought, the second section considers the conceptual implications for a personalist well-being measure and analyses its key tenets: integrality; heterogeneity; objectivity vs. subjectivity; and autonomy and freedom. The third section consists of a dialogue between Mounier's personalist philosophy and some aspects of Sen's capability approach applied to the issue of well-being measurement, which echoes and parallels some fundamental dimensions of personalist thought.
Findings
Firstly, the conceptual analysis offers preliminary avenues for moving towards measuring well-being using an agent model that aligns more closely with the model of the economic agent as person, as is articulated by personalists and incorporating personalist principles. Secondly, the brief analysis of ways in which aspects of Sen's capability theory dialogue with personalist economic principles demonstrate the potential for personalist principles to be incorporated into welfare assessment theory.
Originality/value
Personalist economics strives to re-think the foundations of economic theory by introducing the acting person as the economic agent, as opposed to the individual. Dissatisfaction with a range of mainstream economic well-being indicators suggests that there is a deficit in the normative and ontological assumptions that underlie conventional welfare economic models.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0084.
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Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…
Abstract
Purpose
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.
Design/methodology/approach
The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.
Findings
By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.
Research limitations/implications
The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.
Practical implications
Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.
Social implications
There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.
Originality/value
This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.
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Georgios A. Deirmentzoglou, Konstantina K. Agoraki and Patroklos Patsoulis
This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between…
Abstract
Purpose
This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between cultural values and SD has been a heavily debated topic. Subsequently, this issue has gained considerable attention from management academics.
Design/methodology/approach
To shed light on this phenomenon, this study uses econometric techniques (linear regression) and conducts a survey of business executives in medium and large firms to search for evidence that cultural values significantly affect perceptions of CSD.
Findings
The findings indicate that forward-looking executives who envision themselves as individuals rather than members of a group exhibit more positive perceptions of CSD practices than the rest.
Originality/value
To the best of the authors’ knowledge, this is the first empirical assessment of cultural values on the perceptions of the three aspects (economic, social and environmental) of CSD.
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This work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's…
Abstract
Purpose
This work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's welfare.
Design/methodology/approach
To achieve this objective, painting art is measured by a composite index aggregating the quantity and quality represented by the market value. As for sustainable development, it is represented by a composite index comprising three variables: the climate change performance index (ecological dimension), the wage index reflecting distributive justice (social dimension) and the gross domestic product (economic dimension). The composite indices were determined through adjusted data envelopment analysis. In addition, two other methods are used in this work: correlation analysis and a neural network method. These methods are applied to data from 2007 to 2021 across the world.
Findings
The correlation method highlighted a perfect positive correlation between painting art and sustainability. As for the neural network method, it revealed that the quality of painting has the greatest impact on sustainability. The neural network method also showed that the most positively impacted variable of sustainability by painting art is the social variable, with a pseudo-probability of 0.90.
Originality/value
The relationship between painting art and sustainability is underexplored, in particular in terms of statistical analysis. Therefore, this research intends to fill this gap. Moreover, analysis of the relationship between both using composite indices computed via an original method (adjusted data envelopment analysis) and a neural network method is nonexistent, which constitutes the novelty of this work.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0006
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Swati Rohatgi, Navneet Gera and Léo-Paul Dana
Women’s economic empowerment (WEE) has emerged as a key component at national and international policy-making agendas. The purpose of this paper is to examine and validate the…
Abstract
Purpose
Women’s economic empowerment (WEE) has emerged as a key component at national and international policy-making agendas. The purpose of this paper is to examine and validate the antecedents of WEE for urban working women.
Design/methodology/approach
This study used a descriptive and exploratory research design. A total of 286 responses from women working in the formal sector of Delhi-NCR were collected through self-administered questionnaires on a five-point Likert scale using non-probability quota sampling technique. The sample was controlled for the employment sector, that is, healthcare, education and information technology. Exploratory factor analysis has been performed in the first step to test the data’s dimensionality with the goal of producing a set of items that reflect the meaning of the relative construct. Thereafter, confirmatory factor analysis has been used for data analysis.
Findings
Digital banking usage (DBU) has been identified as the most significant contributor to WEE.
Practical implications
Besides digital banking, government support has also emerged as a key indicator of WEE, necessitating a government policy review to improve WEE. Research findings indicate that, if WEE initiatives are to reach their full potential, they must individually address the extracted factors. This study offers a new framework for understanding and enhancing WEE for urban working women in India.
Originality/value
To the best of the authors’ knowledge, this study is the first of its kind to use factor analysis to explore the multi-dimensionality of WEE using the novel dimensions of DBU, women’s agency and government support, in addition to the established variables of financial literacy, social norms and workplace human resource policies.
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Roosa Amanda Lambin and Milla Nyyssölä
Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with…
Abstract
Purpose
Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with persisting gender inequalities. This article examines Tanzania's social policy developments from a gender perspective. The authors analyse the level, reach and quality of social policy delivery to working-age women across the areas of health policy, social protection and employment policy during 2000–2021.
Design/methodology/approach
The article draws on qualitative research deploying the scoping review method. The data consist of diverse secondary materials, including academic publications, government policy documents, relevant statistics and other types of “grey” literature.
Findings
Tanzania has made significant advancements in the legal frameworks around welfare provision and has instituted increasingly gender-responsive government policy plans. The health and social protection sectors, in particular, have witnessed the introduction of large-scale measures expanding social policy implementation. However, social policy delivery remains two-tiered, with differences in provisions for women in the formal and informal sectors.
Originality/value
Social policy delivery and implementation have increased and diversified in Sub-Saharan Africa (SSA) during the new millennium, with a growing integration of gender-specific policy objectives. However, limited social policy scholarship has focused on the gendered effects of broader social policy models in SSA. The article remedies the concomitant knowledge gaps by examining various social policies and their impacts on working-age women in Mainland Tanzania. The authors also engage with the theoretical welfare regime literature and present an analytical framework for gender-sensitive assessment of emerging social policy models in the Global South.
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Mihai Stelian Rusu, Adela Elena Popa, Livia Dana Pogan and Giorgian Ionut Gutoiu
Following the COVID-19 pandemic, the issues related to job insecurity became even more prominent than before. This paper sets out to identify the determinants of job insecurity in…
Abstract
Purpose
Following the COVID-19 pandemic, the issues related to job insecurity became even more prominent than before. This paper sets out to identify the determinants of job insecurity in the context of the COVID-19 pandemic among Romanian workers, a topic than was scarcely addressed in previous studies.
Design/methodology/approach
Based on a representative sample at the national level (N = 744), the authors performed a multilinear regression analysis that pinpoints the factors predicting job insecurity.
Findings
This study findings indicate that high-skilled workers employed on permanent arrangements, having higher workloads, who had received organizational support, and managed to harmonize work demands with family responsibilities experience the lowest levels of job insecurity. In this study, teleworking does not influence the level of job insecurity. Gender (being male), working in the public sector and approving the political management of the COVID-19 pandemic also count in securing the feelings employees have about their job.
Originality/value
Besides filling a geographical gap in the literature, another innovative contribution of the paper is the emphasis on the importance for the employees of how public authorities manage the public health crisis. Also, this study explores the workload as a factor of job insecurity which was unaddressed previously. Implications for research and practice are emphasized.
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Chamara Kuruppu, Oleksandr Maksymchuk and Pawan Adhikari
The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.
Abstract
Purpose
The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.
Design/methodology/approach
The paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews.
Findings
This study demonstrates how the involvement of a non-governmental organisation (NGO) promoted PB in a Ukrainian municipality. In the process of orienting politicians and administrators to PB, its normative benefits tend to be prioritised, whilst very little attention has been paid to making inhabitants aware of their role in the process of participatory decision-making. Although PB is intended to propagate good governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors.
Practical implications
The paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its propagated benefits of ensuring equality, justice and emancipation in local communities from being realised.
Originality/value
Exploring PB in Ukraine, the authors urge that caution should be exercised with regard to the wholesale adoption of externally/NGO-propagated ideas. Each emerging economy context is distinct, and an appreciation of this uniqueness is key to the success of PB reforms in different countries.
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