Search results

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Due to the environmental issues caused by petroleum lubricants used in lubrication, the concept of creating various bio-lubricants requires research globally. Thus, this study aims to develop, characterize and test the base ficus carica oil (fig oil) for its ethylene vinyl acetate copolymer (EVA) and sodium dodecylbenzene sulfonate (SDBS) content.

The sample characterization was done using the Fourier transmission infrared spectrum, whereas the morphologies of the EVA, SDBS particles and lubricated surfaces were carried out under scanning electron microscope equipment. To ensure the homogeneity of the solution (base oil and additives), the formulations were subjected to the sonication process. The anti-friction and anti-wear properties of EVA and SDBS particles as lubricant additives were investigated using a ball on a flat high-frequency reciprocating rig tribo-tester.

According to the findings, the base oil’s anti-friction and anti-wear capabilities can be greatly enhanced by the additions. revealed that the best results were obtained when 1.2% EVA + 2% SDBS was applied for the examination of wear (597.8 µm) and friction coefficient (0.106). Commercial references were used, nevertheless, and the results were excellent. This is because the particles in the contact area during lubrication have strong solubility and quickly penetrate the contact zone. The lubricating mechanisms were explained by a tribological model of the EVA + SDBS and SDBS particles.

The coefficient of friction and wear reduction caused by the use of the additives will certainly enhance system performance and protect the machine components from excessive wear that could cause damage or failure.

The originality and uniqueness of this work are officially affirmed by the authors. The authors’ autonomous and original contribution to the development of sustainable lubrication is represented in this work. To the best of the authors’ knowledge, no other study has been published or made publicly available that duplicates the precise scope and goals of our research, and this conclusion is based on a thorough literature assessment.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

This paper reports the developments of a project cost control system (PCCS) for construction projects to (1) measure its current level of cost control maturity, (2) examine the relationships between elements within PCCS processes and (3) identify improvement areas.

This study adopts a mixed approach of descriptive analysis and partial least squares structural equation modelling (PLS-SEM) to measure the current maturity level of PCCS and evaluate the relationships between elements within PCSS to identify improvement areas. Further importance-performance matrix analysis (IPMA) of priority constructs was conducted to improve a target construct and identify the most important areas of specific actions at indicator levels. The results of IPMA revealed the contrast that has the greatest importance on the performance of others so that the recommendations can be made accordingly. Data collected in New Zealand were used to develop the research model.

This study develops structural and measurement models with the constructs including pre-control, in-control and post-control processes, enablers and their proposed interrelationships. Then, data from survey of 184 experienced project cost control team members reveal that post-control has the lowest maturity or weakest areas in the PCCS. Data analysis facilitated by PLS-SEM confirmed that all the constructs in the structural model have positive and significant relationships with each other and suggested that systematic cost analysis reports, communication, skills and experience, defining roles and responsibilities, and top management's support should be the highest priority for improving the PCCS in a more effective manner.

This study presents one of the earliest attempts to develop and test an integrated model that links sub-processes in PCCS and their enablers. Secondly, this research adds to the construction project management literature by empirically verifying the roles of enablers in enhancing maturity level of PCCS.

This study, based on motivated information processing theory and theories of leadership (contingency and functional), investigates how servant leadership (SL) could be an effective leadership style for employee creative deviance engagement (CDE) to foster radical (RC) and incremental creativity (IC) in two different goal-oriented organizations: learning (LGO) and performance (PGO) goal-oriented organizations.

This study employed descriptive and comparative approaches and surveyed two sources (leaders and team members). Using multi-source data involving 486 LGO-based and 498 PGO-based employee–supervisor dyads from 104 LGO-based and 104 PGO-based high-tech firms in China, the authors distinguish comparative support for assumed hypotheses by using the Monte Carlo simulation technique for the indirect effects and Mplus for multilevel path analysis.

The study outcomes found that SL transmits the effects of employee CDE directly and nurtures RC and IC indirectly. It identified that an organization's LGO strengthens the direct and indirect relationships between SL and creativity via employee's CDE when the organization's LGO is high. However, an organization's PGO strengthens the direct relationship when it's low and strengthens the indirect link between SL and IC when it's high. In addition, the organization's PGO demonstrated an insignificant effect on the indirect relationship between SL and RC.

This study is the first to verify SL as the specific leadership style for responding employee's CDE and identify its distinctive effects on RC and IC. Additionally, there has been no effort to associate SL with employee's CDE for nurturing distinctive types of creativity under the different organizational dispositions (LGO and PGO).

Roles and responsibilities of higher education academics (educators) have dramatically changed since COVID-19 outbreak. Considering this, the present study applies servant leadership and social cognitive theories to test three determinants of pedagogical resilience, i.e. servant leadership, professional self-efficacy and workplace thriving. The study also tests moderation of professional self-efficacy between servant leadership and pedagogical resilience.

Applying snowball sampling, time-lagged data were collected on T1 and T2 through survey questionnaire from 205 employees of six higher education institutes (HEIs) in Sindh, Pakistan. For data analysis, the study employed structural equation modeling using SmartPLS.

Results indicate that servant leadership and professional self-efficacy predict pedagogical resilience of educators. Moreover, professional self-efficacy moderates the relationship between servant leadership and pedagogical resilience.

This study has a few limitations. The study was conducted in HEIs of Pakistan, which are non-profit organizations. Given this, generalizability of findings in profit-making organizations is suggested with caution. Cross-cultural and cross-regional generalizability may also be challenging.

Training, coaching and role modeling may improve efficacy of educators, which is vital to pedagogical resilience. Furthermore, servant leadership attributes (i.e. emotional support and empathy) may also enhance resilience. Rolling-out tailored training programs for boosting professional efficacy of existing faculty could be helpful in building pedagogical resilience. Fostering a culture of teamwork through adopting collaborative and state of the art educational technologies could also enhance self-efficacy, which is vital to resilience. This could be done when vice chancellors, rectors, HODs, etc., adopt servant leadership attributes to play their role by navigating a paradigm shift from traditional teaching platforms and physical meetings to digital educational tools.

Post-pandemic educational management necessitates resilient workforce to handle any uncertain situation. Given this, the authors apply servant leadership and social cognitive theory and introduce a novel construct of “pedagogical resilience”. This paper offers unique theoretical contributions and suggests universities/HEIs to adopt servant leadership model and foster professional self-efficacy of educators for boosting their pedagogical resilience in times of uncertainty. Pedagogically resilient educators may be well equipped to adopt venerable pedagogical competencies, and could contribute significantly to the quality of higher education.

This paper aims to explore the market dynamics that led to a shift in Swedish consumers' alcohol preferences from schnapps to wine. Specifically, the study investigates how the Swedish state influenced consumers' alcohol habits and highlights the role of governance units in shaping consumer culture.

The study reconstructs the historical memory of the “Operation Vin”, a strategic marketing campaign implemented by Systembolaget from 1957 to 1985, to conceptualize the past and to uncover the structures and change dynamics of the Swedish alcohol market system. Following this approach, the research contrasts historical data from multiple sources with market-oriented ethnographical data and traces the trajectory of how the consumption of alcohol has changed as a consequence of the Swedish state’s initiatives.

The study offers two contributions to the literature in marketing and consumption history. Firstly, it uncovers the lines of actions (framing and settlement) involved in creating marketing systems and shaping consumer culture. Secondly, it explores how the state strategically leveraged its social skills to promote a specific type of alcohol consumption (wine) and to induce the Swedish consumer to cooperate in the refashioning of the alcohol field.

The authors aspire for this paper to offer valuable insights into how a state, as a governance entity, can shape consumer culture through a strategic blend of various regulatory measures, both gentle and forceful. The authors emphasize the pivotal role of social skills in fostering cooperation during the implementation of a new alcohol policy.

This paper provides valuable insights into the role of the Swedish state in shaping consumer culture and explores the strategic actions and marketing systems involved, contributing to marketing and consumption history literature.

This study aims to investigate the effect of servant leadership on employee organizational identification and career satisfaction through the mediating lens of leader-member-exchange (LMX). Furthermore, this study also examines whether perceived organizational support (POS) strengthens the positive effect of servant leadership on LMX and subsequently, on employee organizational identification and career satisfaction.

Survey data were collected from 314 respondents working in hotels in United States of America (USA). Structural equation modeling (SEM), hierarchical moderation analysis and bootstrapping were used to test the study hypotheses.

Servant leadership was found to positively influence employee organizational identification and career satisfaction. Further, analysis revealed that LMX partially mediated the positive relationship between servant leadership and employee career satisfaction and fully mediated the positive relationship between servant leadership and organizational identification. However, although POS moderated the indirect relationship between servant leadership and employee’ career satisfaction, it did not moderate the indirect relationships between servant leadership and organizational identification.

This study provides insight into the nexus of servant leadership and organizational support in hospitality industry to foster the employee organizational identification and career satisfaction which are extremely needed for competitive advantage in hotel industry.

This study addresses recent calls for future researchers to investigate the important of servant leadership in the hospitality industry.

The purpose of this paper is to examine the relationship between servant leadership, employee innovative behavior and knowledge employee performance in knowledge-based firms.

A quantitative approach was used to conduct the present study. The respondents were sampled from knowledge-based firms in Iran. Overall, 726 knowledge employees in 121 firms were selected using convenience sampling. A confirmatory factor analysis was conducted to ascertain the validity and reliability of the observed items, and a structural equation model was employed for testing the hypotheses.

In the studied firms, servant leadership has a significant effect on employee innovative behavior. Moreover, the findings of this study show that firms that enhance their employees’ innovative behavior have higher knowledge employee performance.

The study was conducted in knowledge-based firms in Iran. Therefore, our conclusions may not be applicable to other countries. Future studies should be carried out with samples from other contexts.

We found that servant leadership is conducive to employee innovative behaviors, and this effect leads to high knowledge employee performance. Accordingly, knowledge-based firms’ leaders should encourage employees’ innovative behavior through stimulating employee thriving at work, supporting employees’ development and empowering them with decision-making discretion.

This study contributes to advance research on servant leadership literature by linking servant leadership to knowledge employee performance in knowledge-based firms through employee innovative behavior as a mediator.

This study aims to investigate the social and affective impacts of inviting residents of a socially divided, post-war city to “play tourist” for a day, exploring their own backyards with a new intentionality and perspective.

This qualitative research within a transformative worldview uses a creative, place-based approach of role-playing based upon principles of participatory action research.

While each tour was unique, participants’ insights reflected three common themes: shifts in observations and perceptions of place arising from the intentionality of the “tourist” lens, a sense of freedom created by the touristic research opportunity, and the varying abilities of tourism experiences to help build empathy or awareness in a post-conflict setting.

The inventive research approach allows for a unique examination of local tourism-styled explorations, a subject of growing interest that has largely been overlooked in literature, while paying special attention to ways in which a history of conflict may manifest in contemporary urban tourism experiences.