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Article
Publication date: 18 April 2023

Andrew Adams, Stephen Morrow and Ian Thomson

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Abstract

Purpose

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

Design/methodology/approach

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Findings

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

Originality/value

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

Details

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

Keywords

Article
Publication date: 12 February 2024

Azmeera Sudheer Kumar, Subodh Kumar, Prashant Kumar Choudhary, Ankit Gupta and Ashish Narayan

The purpose is to explore the free vibration behaviour of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The goal of this…

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Abstract

Purpose

The purpose is to explore the free vibration behaviour of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The goal of this study is to gain a better knowledge of the dynamic response of nanoscale structures made of functionally graded materials and porous features. The Rayleigh-Ritz approach is used in this study to generate realistic mathematical models that take elastic foundation support into account. This research can contribute to the design and optimization of advanced nanomaterials with potential applications in engineering and technology by providing insights into the influence of material composition, porosity and foundation support on the vibrational properties of nanoplates.

Design/methodology/approach

A systematic methodology is proposed to evaluate the free vibration characteristics of elastic foundation-supported porous functionally graded nanoplates using the Rayleigh-Ritz approach. The study began by developing the mathematical model, adding material properties and establishing governing equations using the Rayleigh-Ritz approach. Numerical approaches to solve the problem are used, using finite element methods. The results are compared to current solutions or experimental data to validate the process. The results are also analysed, keeping the influence of factors on vibration characteristics in mind. The findings are summarized and avenues for future research are suggested, ensuring a robust investigation within the constraints.

Findings

The Rayleigh-Ritz technique is used to investigate the free vibration properties of elastic foundation-supported porous functionally graded nanoplates. The findings show that differences in material composition, porosity and foundation support have a significant impact on the vibrational behaviour of nanoplates. The Rayleigh-Ritz approach is good at modelling and predicting these properties. Furthermore, the study emphasizes the possibility of customizing nanoplate qualities to optimize certain vibrational responses, providing useful insights for engineering applications. These findings expand understanding of dynamic behaviours in nanoscale structures, making it easier to build innovative materials with specific features for a wide range of industrial applications.

Originality/value

The novel aspect of this research is the incorporation of elastic foundation support, porous structures and functionally graded materials into the setting of nanoplate free vibrations, utilizing the Rayleigh-Ritz technique. Few research have looked into this complex combo. By tackling complicated interactions, the research pushes boundaries, providing a unique insight into the dynamic behaviour of nanoscale objects. This novel approach allows for a better understanding of the interconnected effects of material composition, porosity and foundation support on free vibrations, paving the way for the development of tailored nanomaterials with specific vibrational properties for advanced engineering and technology applications.

Details

International Journal of Structural Integrity, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-9864

Keywords

Article
Publication date: 11 January 2024

Vahid Lotfi and Hesamedin Abdorazaghi

The response of the Pine Flat dam–water–foundation rock system is studied by a new described approach (i.e. FE-(FE-TE)-FE). The initial part of study is focused on the time…

Abstract

Purpose

The response of the Pine Flat dam–water–foundation rock system is studied by a new described approach (i.e. FE-(FE-TE)-FE). The initial part of study is focused on the time harmonic analysis. In this part, it is possible to compare the transfer functions against corresponding responses obtained by the FE-(FE-HE)-FE approach (referred to as exact method which employs a rigorous fluid hyper-element). Subsequently, the transient analysis is carried out. In that part, it is only possible to compare the results for low and high normalized reservoir length cases. Therefore, the sensitivity of results is controlled due to normalized reservoir length values.

Design/methodology/approach

In the present study, dynamic analysis of a typical concrete gravity dam–water–foundation rock system is formulated by the FE-(FE-TE)-FE approach. In this technique, dam and foundation rock are discretized by plane solid finite elements while, water domain near-field region is discretized by plane fluid finite elements. Moreover, the H-W (i.e. Hagstrom–Warburton) high-order condition is imposed at the reservoir truncation boundary. This task is formulated by employing a truncation element at that boundary. It is emphasized that reservoir far-field is excluded from the discretized model.

Findings

High orders of H-W condition, such as O5-5 considered herein, generate highly accurate responses for both possible excitations under both types of full reflective and absorptive reservoir bottom conditions. It is such that transfer functions are hardly distinguishable from corresponding exact responses obtained through the FE-(FE-HE)-FE approach in time harmonic analyses. This is controlled for both low and high normalized reservoir length cases (L/H = 1 and 3). Moreover, it can be claimed that transient analysis leads practically to exact results (in numerical sense) when one is employing high order H-W truncation element. In other words, the results are not sensitive to reservoir normalized length under these circumstances.

Originality/value

Dynamic analysis of concrete gravity dam–water–foundation rock systems is formulated by a new method. The salient aspect of the technique is that it utilizes H-W high-order condition at the truncation boundary. The method is discussed for all types of excitation and reservoir bottom conditions.

Article
Publication date: 26 January 2024

Charity P. Scott and Nicole Rodriguez Leach

Exploring how racism continues to persist throughout public and nonprofit organizations is central to undoing persistent society-wide injustices in the United States and around…

Abstract

Purpose

Exploring how racism continues to persist throughout public and nonprofit organizations is central to undoing persistent society-wide injustices in the United States and around the globe. The authors provide two cases for identifying and understanding the ways in which philanthropy’s whiteness does harm to K–12 students and communities of color.

Design/methodology/approach

In this article, the authors draw on critical race theory and critical whiteness studies, specifically Cheryl Harris' work to expose the whiteness of philanthropy, not as a racial identity, but in the way that philanthropy is performed. The authors characterize one of the property functions of whiteness, the right to exclude, as working through two mechanisms: neoliberal exclusion and overt exclusion. Drawing on this construction of the right to exclude, the authors present two cases: the Bill & Melinda Gates Foundation and the City Fund.

Findings

Whether intentional or not, the Gates Foundation and the City Fund each exclude communities of color in several ways: from changes to schools and districts, parents' experiences navigating school enrollment due to these changes, to academic assessments and political lobbying.

Originality/value

These cases provide a way for researchers and practitioners to see how organizations in real time reify the extant racial hierarchy so as to disrupt such organizational processes and practices for racial justice.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 18 September 2023

Maria Elisavet Balta, Thanos Papadopoulos and Konstantina Spanaki

This paper aims to draw on the Dynamic Capabilities View to discuss how small and medium enterprises (SMEs) use digital technologies to develop digital capabilities that will…

Abstract

Purpose

This paper aims to draw on the Dynamic Capabilities View to discuss how small and medium enterprises (SMEs) use digital technologies to develop digital capabilities that will enable them to change their current business model and trajectory, that is, to pivot-within turbulent environments, and subsequently to survive and grow.

Design/methodology/approach

The authors collected and analysed qualitative data from 26 SMEs in South-East England that have used digital technologies to pivot during the pandemic. The data was collected via in-depth semi-structured interviews. The authors analysed the data by creating first-order concepts, second-order themes, and aggregating dimensions.

Findings

The findings suggest that (1) digital technologies enable pivoting by facilitating the creation of the following digital capability types: “digital sensing”, “digital seizing” and “digital transforming”; (2) Each of these digital capability types is underpinned by micro-foundations (sub-capabilities) and shaped by the digital culture of the organisation. (3) these capabilities are triggered by the turbulent environment and the existing digital technologies, and are shaped by the digital culture.

Originality/value

The authors contribute to the literature of digital entrepreneurship as the authors illustrate (1) how the micro-foundations of digital capabilities, as facilitated by digital technologies, assist pivoting; and (2) the process from key activities during pivoting to second-order themes that represent micro-foundations to digital (dynamic) capabilities for pivoting in turbulent environments. The study highlights the importance of digital pivoting for businesses in the UK Southeast that have many aspirations for growth and innovation, whilst striving to address multiple challenges including digital divide and literacy, inflation and cost of living crisis, as well as supply chain issues.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 2/3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 26 March 2024

Raul Szekely, Syrgena Mazreku, Anita Bignell, Camilla Fadel, Hannah Iannelli, Marta Ortega Vega, Owen P. O'Sullivan, Claire Tiley and Chris Attoe

Many health-care professionals leave clinical practice temporarily or permanently. Interventions designed to facilitate the return of health-care professionals fail to consider…

Abstract

Purpose

Many health-care professionals leave clinical practice temporarily or permanently. Interventions designed to facilitate the return of health-care professionals fail to consider returners’ psychosocial needs despite their importance for patient care. This study aims to evaluate the efficacy of a psychoeducational intervention in improving personal skills and well-being among UK-based health-care professionals returning to clinical practice.

Design/methodology/approach

In total, 20 health-care professionals took part in the one-day intervention and completed measures of demographics, self-efficacy, positive attitudes towards work and perceived job resources before and after the intervention. A baseline comparison group of 18 health-care professionals was also recruited.

Findings

Significant associations were detected between return-to-work stage and study group. Following the intervention, participants reported improvements in self-efficacy and, generally, perceived more job resources, whereas positive attitudes towards work decreased. While none of these changes were significant, the intervention was deemed acceptable by participants. This study provides modest but promising evidence for the role of psychoeducation as a tool in supporting the psychosocial needs of returning health-care professionals.

Research limitations/implications

Additional research is needed to clarify the reliability of intervention effects, its effectiveness compared to alternative interventions, and the impact across different subgroups of returning health-care professionals.

Practical implications

Return-to-practice interventions should address the psychosocial needs of health-care professionals in terms of their personal skills and well-being. Psychoeducation can increase self-efficacy and perceptions of job resources among returning health-care professionals.

Originality/value

This study sheds light on a relatively understudied, but fundamental area – the psychosocial challenges of health-care professionals returning to clinical practice – and further justifies the need for tailored interventions.

Details

The Journal of Mental Health Training, Education and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-6228

Keywords

Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

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

Keywords

Article
Publication date: 28 December 2023

Liangzhi Yu and Yao Zhang

This study aims to examine the potential of Information Ethics (IE) to serve as a coherent ethical foundation for the library and information science profession (LIS profession).

Abstract

Purpose

This study aims to examine the potential of Information Ethics (IE) to serve as a coherent ethical foundation for the library and information science profession (LIS profession).

Design/methodology/approach

This study consists of two parts: the first part present IE’s central theses and the main critiques it has received; the second part offers the authors' own evaluation of the theory from the LIS perspective in two steps: (1) assessing its internal consistency by testing its major theses against each other; (2) assessing its utility for resolving frequently debated LIS ethical dilemmas by comparing its solutions with solutions from other ethical theories.

Findings

This study finds that IE, consisting of an informational ontology, a fundamental ethical assertion and a series of moral laws, forms a coherent ethical framework and holds promising potential to serve as a theoretical foundation for LIS ethical issues; its inclusion of nonhuman objects as moral patients and its levels of abstraction mechanism proved to be particularly relevant for the LIS profession. This study also shows that, to become more solid an ethical theory, IE needs to resolve some of its internal contradictions and ambiguities, particularly its conceptual conflations between internal correctness, rightness and goodness; between destruction, entropy and evil; and the discrepancy between its deontological ethical assertion and its utilitarian moral laws.

Practical implications

This study alerts LIS professionals to the possibility of having a coherent ethical foundation and the potential of IE in this regard.

Originality/value

This study provides a systemic explication, evaluation and field test of IE from the LIS perspective.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Book part
Publication date: 29 December 2023

Ashok Dalwai, Ritambhara Singh, Vishita Khanna and S. Rutuparna

According to Global Healthcare Security Index 2021, India ranked 66 out of 195 countries, indicating the need and scope for improvement. The Cooperative healthcare system which…

Abstract

According to Global Healthcare Security Index 2021, India ranked 66 out of 195 countries, indicating the need and scope for improvement. The Cooperative healthcare system which has been rendering exemplary services is yet to gain visible recognition in India. Given the need for upgrading the health infrastructure in India and providing more affordable health services to the country’s growing population, it would help appreciate the large role that cooperative healthcare can play along with others. This study explores the structure, conduct, and performance of healthcare co-operatives in India, the factors contributing to their success and failure, and the challenges they face. The Health Cooperatives have a strong presence in Kerala and Karnataka and are also coming up in other parts of the country. However, a detailed database of them for public awareness is very limited. The cooperative hospitals can meet the basic requirements of curative treatment in rural and poorly-endowed urban areas. The democratic way in which they function makes them a destination for a financially weaker section. They must retain this feature. The study covers two successful cases which reveal that India needs a more dense healthcare cooperative network. Since cooperative hospitals in tune with the spirit of service run on the principle of being ‘Not-for-Profit’ they need to be supported by the governments more liberally, without however interfering with their governance and administration.

Details

World Healthcare Cooperatives: Challenges and Opportunities
Type: Book
ISBN: 978-1-80455-775-4

Keywords

Book part
Publication date: 29 December 2023

Khushbu Thadani and Mansi Patnaik

The public healthcare system faces challenges and limitations regarding the supply and delivery of healthcare services. The private healthcare system is expensive and only…

Abstract

The public healthcare system faces challenges and limitations regarding the supply and delivery of healthcare services. The private healthcare system is expensive and only affordable for some. Due to the increasing population, developing countries face a greater degree of demand–supply mismatch. The existing healthcare services in developing countries need to be more sustainable due to high out-of-pocket expenditures and low-income levels. The research design used in this chapter is a case study approach based on qualitative data. The study focuses on two objectives: (1) to have a detailed understanding of the nature of healthcare cooperatives in Spain and their contribution to meeting healthcare requirements; and (2) to make suggestions and recommendations for an improved and sustainable healthcare cooperative for developing countries. Inspired by the healthcare cooperative model of Spain and keeping in mind the ground reality of the lack of healthcare facilities and services accessible and affordable in developing countries, the authors have developed a conceptual framework with the foundation of an insurance cooperative. The Spain Model is sustainable for developing countries as it serves the interest of all income brackets, not leaving the low-income population behind. Concepts like cooperative worker insurance embedded in the model can ensure that the beneficiaries receive timely and good quality health services at an affordable price. It empowers individuals by allowing them to make small amounts of investments as premiums to secure a hopeful future for a healthy life.

Details

World Healthcare Cooperatives: Challenges and Opportunities
Type: Book
ISBN: 978-1-80455-775-4

Keywords

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