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Article
Publication date: 29 February 2024

Karri Holley and Joretta Joseph

The purpose of this paper is to understand US federal government policy during the early stages of the COVID-19 pandemic and the connections to graduate education. Using the…

Abstract

Purpose

The purpose of this paper is to understand US federal government policy during the early stages of the COVID-19 pandemic and the connections to graduate education. Using the multiple streams framework, the paper outlines these actions through various streams (problems, policy and political) and perspectives (defining problems, articulating options and mobilizing responses).

Design/methodology/approach

The primary sources of data collected for this study were US federal government policies from March 2020 through May 2021. Policies were examined through introduction, implementation and alteration (when possible) within the specific time period of the study. The policies outlined in this paper were connected to the US Department of Education, and to a lesser extent, the National Institutes of Health, the National Science Foundation and other federal agencies. Data analysis was a two-fold process. First, the individual policy was considered as a single case and second, a cross-case comparison occurred across the multiple cases.

Findings

Analysing the study’s data in the problem stream provides a strong indicator of how the pandemic was perceived as a challenge for US graduate education. The pandemic served as a focusing event and illuminated the connections of graduate education to key institutional functions, including research and teaching. Broadly, US federal policy actions in this area focused on giving institutions resources and flexibility to support graduate students and allow them to continue their academic work while also seeding funding and incentives to continue the movement of knowledge, activities and people in the research pipeline. Actions in the policy stream aligned with the decentralized nature of the US higher education system and allowed for choice by academic institutions within the parameters of options.

Originality/value

This paper extends extant literature related to policy-making and graduate education to consider policy-making during a time of crisis. The paper offers methodological and conceptual ideas for consideration in future research.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 2
Type: Research Article
ISSN: 2398-4686

Keywords

Open Access
Article
Publication date: 25 April 2024

Seleshi Sisaye and Jacob G. Birnberg

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…

Abstract

Purpose

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

Design/methodology/approach

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Findings

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

Originality/value

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Book part
Publication date: 26 April 2024

Eugene F. Asola and Festus E. Obiakor

All over the world, different types of disabilities affect people and their quality of life. And schools, families, and federal and state agencies are obligated to play very…

Abstract

All over the world, different types of disabilities affect people and their quality of life. And schools, families, and federal and state agencies are obligated to play very important roles in advancing special education values for students with physical and other health impairments. To maintain and advance these values, the needs of students must be met to the greatest extent possible. Advancing values comes with recognizing the strengths, preferences, interests, related services, community experiences, development of employment, other postschool adult living objectives, and the acquisition of daily living skills. The question is, are these values consistently met, especially for students with physical and other health impairments? This chapter answers this question by discussing how these values can be met and advanced for students with physical and other health impairments.

Expert briefing
Publication date: 24 April 2024

AI promises to drive economic efficiencies across sectors, improve the delivery of critical services such as healthcare, democratise access to knowledge and skills, and tighten…

Details

DOI: 10.1108/OXAN-DB286624

ISSN: 2633-304X

Keywords

Geographic
Topical
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

Open Access
Article
Publication date: 22 February 2024

Katsutoshi Fushimi

Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal…

Abstract

Purpose

Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

Design/methodology/approach

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

Findings

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

Research limitations/implications

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Practical implications

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

Originality/value

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

Details

International Journal of Organizational Analysis, vol. 32 no. 11
Type: Research Article
ISSN: 1934-8835

Keywords

Open Access
Article
Publication date: 27 February 2024

Vartenie Aramali, George Edward Gibson, Hala Sanboskani and Mounir El Asmar

Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on…

Abstract

Purpose

Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Design/methodology/approach

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

Findings

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Originality/value

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.

Details

International Journal of Managing Projects in Business, vol. 17 no. 8
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 30 April 2024

Junesoo Lee

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems?  

Abstract

Purpose

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? – theoretically and practically.

Design/methodology/approach

Tracing the drivers behind two phenomena “accountability hole” and “accountability black hole”, stemming from “pushing power game” and “pulling power game”, respectively, this study considers (1) the three actors of society: citizens (civil society), corporations (market) and civil servants (government), and (2) the principal-agent relationship between the three actors in the face of social and public problems. As a result, the 4CAs framework that contains the three actors’ collaborative accountabilities to one another is presented.

Findings

The 4CAs model emphasizes (1) all three actors function as agents that are accountable to one another, (2) collaborative accountability beyond collaborative governance and (3) repowering citizens and corporations beyond just empowering them, i.e. returning their inherent rights and obligations to serve one another.

Originality/value

The 4CAs model may function as a descriptive and prescriptive lens through which the trilemma between market failure, government failure and citizen failure can be re-assessed and balanced. The model can also be used as a set of indicators for assessing and helping a society to better resolve the social and public problems collectively.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 9 November 2023

Abdulmohsen S. Almohsen, Naif M. Alsanabani, Abdullah M. Alsugair and Khalid S. Al-Gahtani

The variance between the winning bid and the owner's estimated cost (OEC) is one of the construction management risks in the pre-tendering phase. The study aims to enhance the…

Abstract

Purpose

The variance between the winning bid and the owner's estimated cost (OEC) is one of the construction management risks in the pre-tendering phase. The study aims to enhance the quality of the owner's estimation for predicting precisely the contract cost at the pre-tendering phase and avoiding future issues that arise through the construction phase.

Design/methodology/approach

This paper integrated artificial neural networks (ANN), deep neural networks (DNN) and time series (TS) techniques to estimate the ratio of a low bid to the OEC (R) for different size contracts and three types of contracts (building, electric and mechanic) accurately based on 94 contracts from King Saud University. The ANN and DNN models were evaluated using mean absolute percentage error (MAPE), mean sum square error (MSSE) and root mean sums square error (RMSSE).

Findings

The main finding is that the ANN provides high accuracy with MAPE, MSSE and RMSSE a 2.94%, 0.0015 and 0.039, respectively. The DNN's precision was high, with an RMSSE of 0.15 on average.

Practical implications

The owner and consultant are expected to use the study's findings to create more accuracy of the owner's estimate and decrease the difference between the owner's estimate and the lowest submitted offer for better decision-making.

Originality/value

This study fills the knowledge gap by developing an ANN model to handle missing TS data and forecasting the difference between a low bid and an OEC at the pre-tendering phase.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 November 2023

Herbert Mattord, Kathleen Kotwica, Michael Whitman and Evan Battaglia

The purpose of this paper is to explore the current practices in security convergence among and between corporate security and cybersecurity processes in commercial enterprises.

Abstract

Purpose

The purpose of this paper is to explore the current practices in security convergence among and between corporate security and cybersecurity processes in commercial enterprises.

Design/methodology/approach

This paper is the first phase in a planned multiphase project to better understand current practices in security optimization efforts being implemented by commercial organizations exploring means and methods to operate securely while reducing operating costs. The research questions being examined are: What are the general levels of interest in cybersecurity and corporate security convergence? How well do the perspectives on convergence align between organizations? To what extent are organizations pursuing convergence? and How are organizations achieving the anticipated outcomes from convergence?

Findings

In organizations, the evolution to a more optimized security structure, either merged or partnered, was traditionally due to unplanned or unforeseen events; e.g. a spin-off/acquisition, new security leadership or a negative security incident was the initiator. This is in contrast to a proactive management decision or formal plan to change or enhance the security structure for reasons that include reducing costs of operations and/or improving outcomes to reduce operational risks. The dominant exception was in response to regulatory requirements. Preliminary findings suggest that outcomes from converged organizations are not necessarily more optimized in situations that are organizationally merged under a single leader. Optimization may ultimately depend on the strength of relationships and openness to collaboration between management, cybersecurity and corporate security personnel.

Research limitations/implications

This report and the number of respondents to its survey do not support generalizable findings. There are too few in each category to make reliable predictions and in analysis, there was an insufficient quantity of responses in most categories to allow supportable conclusions to be drawn.

Practical implications

Practitioners may find useful contextual clues to their needs for convergence or in response to directives for convergence from this report on what is found in some other organizations.

Social implications

Improved effectiveness and/or reduced costs for organizational cybersecurity would be a useful social outcome as organizations become more efficient in the face of increasing levels of cyber security threats.

Originality/value

Convergence as a concept has been around for some time now in both the practice and research communities. It was initially promoted formally by ASIS International and ISACA in 2005. Yet there is no universally agreed-upon definition for the term or the practices undertaken to achieve it. In addition, the business drivers and practices undertaken to achieve it are still not fully understood. If convergence or optimization of converged operations offers a superior operational construct compared to other structures, it is incumbent to discover if there are measurable benefits. This research hopes to define the concept of security collaboration optimization more fully. The eventual goal is to develop and promote a tool useful for organizations to measure where they are on such a continuum.

Details

Information & Computer Security, vol. 32 no. 2
Type: Research Article
ISSN: 2056-4961

Keywords

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