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1 – 10 of over 1000
Article
Publication date: 16 February 2024

Sanja Pupovac and Mona Nikidehaghani

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…

Abstract

Purpose

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

Design/methodology/approach

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

Findings

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

Originality/value

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 12 January 2024

Pengyun Zhao, Shoufeng Ji and Yuanyuan Ji

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

Abstract

Purpose

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

Design/methodology/approach

To address hybrid uncertainty both in the objective function and constraints, a novel interactive hybrid multi-objective optimization solution approach combining Me-based fuzzy possibilistic programming and interval programming approaches is tailored.

Findings

Various numerical experiments are introduced to validate the feasibility of the established model and the proposed solution method.

Originality/value

Due to its interconnectedness, the PI has the opportunity to support firms in addressing sustainability challenges and reducing initial impact. The sustainable supplier selection and inventory management have become critical operational challenges in PI-enabled supply chain problems. This is the first attempt on this issue, which uses the presented novel interactive possibilistic programming method.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 29 January 2024

Tony Dobbins and Tony Dundon

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of…

Abstract

Purpose

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Design/methodology/approach

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

Findings

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

Originality/value

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 11 January 2024

Matteo Moscatelli, Nicoletta Pavesi and Chiara Ferrari

The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this…

Abstract

Purpose

The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this study explores the strengths and weaknesses of the Italian system of targeted placement for disabled people, based on Law 68/1999, which delegates to regional authorities the management of the labor market. The examination centers on the perspective of companies, the primary stakeholders in the inclusion of persons with disabilities within organizational structures.

Design/methodology/approach

The article discusses the results of focus groups conducted with 28 managers of large, medium and small enterprises in Lombardy (Italy). Qualitative analysis was employed, and the results were structured using a simplified strengths, weaknesses, opportunities and threats (SWOT) analysis, incorporating practical recommendations.

Findings

The analysis leads to practical suggestions to improve the entire targeted placement process at the regional level, from selection and accompaniment to evaluation, such as improving the networking of local stakeholders who deal with the inclusion of disabled people, homogeneity of the procedures in different regions, making all employees aware of diversity management, etc. The territorial network and the welfare environment are particularly important in achieving a successful targeted placement and to promote an inclusive corporate culture.

Research limitations/implications

This study is not representative of Italy as a whole, as it remains a qualitative investigation focused on a single region.

Originality/value

This contribution accomplishes an in-depth study of the law of labor inclusion of people with disabilities observed from the point of view of companies, which are still usually reluctant to integrate people with disabilities into their organizations or encounter difficulties in doing so.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 9
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 5 September 2023

Adeoye Johnson Adetunji

The purpose of this paper is to investigate the influence of the rule of law, corporate governance and freedom of expression on the effectiveness of whistleblowing initiatives…

Abstract

Purpose

The purpose of this paper is to investigate the influence of the rule of law, corporate governance and freedom of expression on the effectiveness of whistleblowing initiatives. This study interrogates the effectiveness of whistleblowing as a tool in combating economic and financial crimes, in political and corporate environments where good governance and the rule of law are firmly established and enforceable and where defamation is decriminalised.

Design/methodology/approach

The author conducted a comprehensive review of relevant textbooks, focusing on legal theories and concepts related to the research topic. This study analysed scholarly journal articles to gain insights into the current debates and research gaps. The author discussed seminal court decisions that have influenced the legal landscape pertaining to the research topic and reviewed newspaper publications to understand public opinion and societal implications related to the research topic.

Findings

To ensure effective whistleblowing as a tool of gathering information in combating economic and financial crime, good governance must be promoted, supremacy of law must be upheld, freedom of expression must be safeguarded and defamation must be criminalised.

Originality/value

This paper addresses a significant gap in the literature by examining the impact of criminal libel on whistleblowing, an area that has received limited attention in previous studies. The findings of this study have significant implications for policymakers, as they shed light on importance of the rule of law, good governance, freedom of speech and decriminalisation of defamation on effective implementation of an effective whistleblowing laws and policies.

Details

Journal of Money Laundering Control, vol. 27 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

Open Access
Article
Publication date: 18 March 2024

Leonie Boland, Michelle Kennedy, Lauren Jane Lynch, Meabh Bonham-Corcoran and Sarah Quinn

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive…

Abstract

Purpose

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive employment. Irish mental health policy recognises its value and IPS is being rolled out in a national programme. Employment is recognised an important contributor to mental health recovery and social inclusion. However, research on IPS has tended to focus on competitive job outcomes. The purpose of this study was to explore the non-vocational outcomes of IPS in an Irish context.

Design/methodology/approach

A qualitative research approach was used to interview participants taking part in IPS within community mental health teams. Twelve interviews were included in the data analysis process which was informed by a thematic analysis approach.

Findings

Participants experienced increased confidence and positivity, both within a work context and whilst job seeking. More purposeful time use, participation in activities and engagement with society were also experienced by those employed and those at the job search stage of IPS.

Originality/value

This study contributes to the literature about the non-vocational benefits of IPS within an Irish context, highlights the mental health recovery benefits of taking part in IPS and supports the need for ongoing development of IPS throughout mental health services in Ireland.

Details

Irish Journal of Occupational Therapy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-8819

Keywords

Book part
Publication date: 25 March 2024

Susan Kinnear and Tess Lhermitte-Russell

The communications industry faces a recruitment crisis. Despite the pivot to hybrid working and the ever-increasing number of young people opting to study the discipline, over…

Abstract

The communications industry faces a recruitment crisis. Despite the pivot to hybrid working and the ever-increasing number of young people opting to study the discipline, over half of recruiters in the public sector and three quarters of those recruiting for agencies struggle to fill vacancies. This chapter examines these trends from a radical feminist perspective, arguing the communications industry is squandering young, female talent by failing both new entrants and mothers returning to work after childbirth. This analysis is based on a series of surveys undertaken between 2020 and 2022 to examine the expectations and lived experience of women, and in particular communications students and mothers, working in or aspiring to work in the sector. Over 73% of the women surveyed had experienced gender-based discrimination and harassment, and 66% had been forced to choose between their careers and having a child. Of the young entrants to the profession surveyed, 88% believed becoming a mother would negatively impact their career, while 32% had experienced discrimination while undertaking their student placement. Analysis of these data indicates the sector faces a crisis of its own making by failing to provide a workplace culture worth working in. The chapter concludes only a direct challenge to male hegemony can redress the gender imbalance, free up talent to meet skills shortages and provide lasting change for women working in communications. It offers a series of recommendations for how professional bodies can address these issues and empower young women to achieve the career outcomes they deserve.

Book part
Publication date: 5 February 2024

Krystal Wilkinson and Clare Mumford

One in six people globally are affected by infertility, and many turn to fertility treatment in a bid to have a child(ren). While many countries offer work-related legislative…

Abstract

One in six people globally are affected by infertility, and many turn to fertility treatment in a bid to have a child(ren). While many countries offer work-related legislative protections and provisions for those who are successful in conceiving a child, in the form of maternity and paternity-related supports and protection again discrimination – the same cannot be said for those struggling to conceive. There are similar inequalities when it comes to workplace policy and support. Drawing on data from our two-year research study on “complex fertility journeys” and employment, this chapter sets out the work-life challenges that arise when individuals find themselves navigating the considerable “reproductive work” of fertility treatment alongside the demands of paid employment, and how affected employees respond. It also touches on the challenges experienced by line managers tasked with offering support. The chapter concludes with implications for practice in terms of making organizations more “fertility friendly,” which should extend beyond support for attending fertility treatment appointments to include awareness raising, manager training, and support for the varied outcomes of treatment cycles, including involuntary childlessness.

Details

Work-Life Inclusion: Broadening Perspectives Across the Life-Course
Type: Book
ISBN: 978-1-80382-219-8

Keywords

Article
Publication date: 21 November 2023

Yanlong Zhang and Dong Yan

This empirical study of one of China's biggest take-out platforms during coronavirus disease 2019 (COVID-19) explores the legal rights and protections for gig workers'…

Abstract

Purpose

This empirical study of one of China's biggest take-out platforms during coronavirus disease 2019 (COVID-19) explores the legal rights and protections for gig workers' availability time.

Design/methodology/approach

The study uses a quantitative survey and interviews of take-out platform riders, investigating the intrinsic features of working time and availability time. Labour law professionals and scholars are interviewed to verify the findings.

Findings

The availability time of take-out platform riders is difficult to define under the current legal working-time framework. There is a need for a specific method to define availability time, considering the multiple factors in gig-take-out-sector work. One option is to apply working-time regulations to availability time but to use a proportionality test to preserve flexibility whilst the platform offers protection to the riders during that time.

Research limitations/implications

Pandemic-related travel restrictions limited the authors' study to one take-out platform in Beijing. Future studies should cover a wider geographical area and multiple take-out platforms.

Originality/value

The study uniquely evaluates the availability time of take-out platform riders to determine appropriate public policy and theoretical implications. It proposes a proportionality test regulating riders' availability. In particular, the workers being “at leisure” during availability time could mitigate the platform's liability for full remuneration or moderate the ceiling of working hours. The occupational health and safety of riders must be fully protected, as they are still “at the platform's disposal” at that time.

Details

Employee Relations: The International Journal, vol. 46 no. 1
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 10 July 2023

Robin Roslender

The paper discusses a range of aspects of the spread of sportswashing within top-flight football, identifies the motivations of its proponents, what is on offer to football clubs…

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Abstract

Purpose

The paper discusses a range of aspects of the spread of sportswashing within top-flight football, identifies the motivations of its proponents, what is on offer to football clubs, their followers and local communities and the ways in which it coheres with the nature of the modern game.

Design/methodology/approach

A range of disparate literature, both academic and non-academic, is synthesised to provide a broad-ranging introduction to the spread of sportswashing within top-flight football.

Findings

Sportswashing is likely to increase within top-flight football in future years as a result of its resonance with aspects of the game's evolving nature. Resistance to its continuing spread presently appears improbable.

Originality/value

As relatively recent development within football, the sportswashing topic has produced a limited literature to which this paper contributes.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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