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1 – 10 of 332Audrey Paterson, Marc Jegers and Irvine Lapsley
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer…
Abstract
Purpose
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.
Design/methodology/approach
This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.
Findings
Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.
Research limitations/implications
Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.
Originality/value
This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.
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David Aboagye-Darko, Samuel Nii Boi Attuquayefio, Nathaniel Ankomah, Amanda Quist Okronipa and Jones Yeboah Nyame
Thus, this study aims to determine the status-quo of research on the role of IT in M&A from 2010 to 2022 by providing a summative meta-analysis of this phenomenon.
Abstract
Purpose
Thus, this study aims to determine the status-quo of research on the role of IT in M&A from 2010 to 2022 by providing a summative meta-analysis of this phenomenon.
Design/methodology/approach
This study presents a meta-analysis of mergers and acquisitions (M&A) research in information systems (IS), aimed at accounting for themes in M&A literature over the past 13 years, research methodology, research frameworks, level of analysis and geographical distribution. A total of 47 articles from 24 peer review articles and 23 conference publications were analyzed from 2010 to 2022.
Findings
Findings of the study suggest that M&A research in IS emphasizes IS integration at the expense of other under-explored dimensions such as M&A context, stakeholder involvement and within-firm conditions. Although studies on M&A have increased over the past 10 years, a significant number of studies have not been underpinned by models and theories. Also, a large number of studies adopted the qualitative approach as research methodology compared to quantitative, design science and mixed methods.
Originality/value
This study contributes to the literature on M&A in IS by proposing an M&A in IS research framework that bridges the gap between existing and future studies on M&A in IS research by shedding more light into well research areas and opportunities for further studies.
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Kyoung Tae Kim, Jing Jian Xiao and Nilton Porto
Financial inclusion can be proxied by banking status. The purpose of this study is to investigate the potential effects of financial capability on the financial fragility of US…
Abstract
Purpose
Financial inclusion can be proxied by banking status. The purpose of this study is to investigate the potential effects of financial capability on the financial fragility of US adults with various banking statuses during the COVID-19 pandemic.
Design/methodology/approach
This study utilized the 2021 National Financial Capability Study (NFCS) dataset to investigate the relationship between financial capability and financial fragility among consumers with different banking statuses. The analysis controlled for employment shocks, health shocks and other consumer characteristics. Banking statuses included fully banked, under-banked (utilizing both banking and alternative financial services) and unbanked individuals. Logistic regression analyses were conducted on both the entire sample and subsamples based on banking statuses.
Findings
The results showed that financial capability was negatively associated with financial fragility. The magnitude of the potential negative effect of financial capability was the greatest among the fully banked group, followed by the underbanked and unbanked groups. Respondents who were underbanked or unbanked were more likely to experience financial fragility than those who were fully banked. Additionally, respondents who were laid off or furloughed during the pandemic were more likely to experience financial fragility than those without employment shocks. The effect size of financial capability factors was greater than that of COVID-19 shock factors. These results suggest that higher levels of both financial capability and financial inclusion may be effective in reducing the risk of financial fragility.
Originality/value
This study represents one of the first attempts to examine the potential effects of financial capability on financial fragility among consumers with various banking statuses during the COVID-19 pandemic. Furthermore, this study offers new evidence to determine whether COVID-19 shocks, as measured by health and employment status, are associated with financial fragility. Additionally, the effect size of financial capability factors is greater than that of COVID-19 shock factors. The results from the 2021 NFCS dataset provide valuable insights for banking professionals and public policymakers on how to enhance consumer financial wellbeing.
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Maddy Power, Bob Doherty, Katie J. Pybus and Kate E. Pickett
This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the…
Abstract
This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the pandemic and associated lockdown, on the empirical and ethical implications of COVID-19 for socio-economic inequalities in access to food in the UK. The COVID-19 pandemic has sharpened the profound insecurity of large segments of the UK population, an insecurity itself the product of a decade of “austerity” policies. Increased unemployment, reduced hours, and enforced self-isolation for multiple vulnerable groups is likely to lead to an increase in UK food insecurity, exacerbating diet-related health inequalities. The social and economic crisis associated with the pandemic has exposed the fragility of the system of food charity which, at present, is a key response to growing poverty. A vulnerable food system, with just-in-time supply chains, has been challenged by stockpiling. Resultant food supply issues at food banks, alongside rapidly increasing demand and reduced volunteer numbers, has undermined many food charities, especially independent food banks. In the light of this analysis, we make a series of recommendations. We call for an immediate end to the five week wait for Universal Credit and cash grants for low income households. We ask central and local government to recognise that many food aid providers are already at capacity and unable to adopt additional responsibilities. The government's – significant – response to the economic crisis associated with COVID-19 has underscored a key principle: it is the government's responsibility to protect population health, to guarantee household incomes, and to safeguard the economy. Millions of households were in poverty before the pandemic, and millions more will be so unless the government continues to protect household incomes through policy change.
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This chapter explores the gap between social expectations and actual sustainability performance in the business world and identifies the root causes of this discrepancy. The…
Abstract
This chapter explores the gap between social expectations and actual sustainability performance in the business world and identifies the root causes of this discrepancy. The author reviews corporate social responsibility (CSR) and sustainability, and their relationship with the Sustainable Development Goals (SDGs). This chapter also compares the connections and differences between the Millennium Development Goals (MDGs) and the SDGs. The author analyzes possible solutions to bridge the gap, including renewing the social contract between businesses, society and institutions. This involves rethinking the role of businesses and institutions in promoting sustainability and creating new systems and structures that incentivize sustainable practices. This chapter concludes by discussing the pathway to a sustainable and inclusive world through systems innovation and change. When embracing a systems thinking approach, individuals and organizations can identify and address the root causes of unsustainability, and create more resilient and sustainable systems that benefit both people and the planet.
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Virpi Ala-Heikkilä and Marko Järvenpää
This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the…
Abstract
Purpose
This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.
Design/methodology/approach
A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.
Findings
The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.
Research limitations/implications
Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.
Practical implications
The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.
Originality/value
This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.
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This study aims to investigate the influence of cognitive and affective trust on the revisit intention of medical tourists to a developing country like India, focusing on the role…
Abstract
Purpose
This study aims to investigate the influence of cognitive and affective trust on the revisit intention of medical tourists to a developing country like India, focusing on the role of country image as a moderator.
Design/methodology/approach
This study used partial least square-based structural equation modelling to test the hypotheses using data from 297 medical tourists visiting India from abroad for treatment.
Findings
The findings of this study confirmed that all the dimensions of cognitive trust, namely, perceived expertise, performance and reputation of the health-care service providers, have a positive and significant impact on the revisit intention of medical tourists to India. In contrast, none of the two dimensions of affective trust have a significant effect on the revisit intention of medical tourists to India. This study also confirmed that country image significantly moderates the relationship between performance dimensions of cognitive trust and medical tourists’ revisit intention to India.
Originality/value
The study’s findings have significant theoretical and managerial implications as they explore the effect of cognitive and affective trust on medical tourists’ the revisit intention to visit an emerging economy, considering the country’s image as a moderator.
目的
本研究旨在调查认知和情感信任对印度等发展中国家医疗游客重游意愿的影响, 重点关注国家形象的调节作用。
设计/方法/途径
本研究采用基于偏最小二乘的结构方程模型, 使用 297 名从国外到印度接受治疗的医疗游客的数据来检验假设。
研究结果
本研究的结果证实, 认知信任的所有维度, 即医疗服务提供者的专业知识、绩效和声誉, 对印度医疗游客的重游意愿产生积极且显着的影响。相比之下, 情感信任的两个维度都没有对印度医疗游客的重游意愿产生显着影响。这项研究还证实, 国家形象显着调节认知信任绩效维度与医疗游客重访印度意愿之间的关系。
原创性/价值
该研究的结果具有重要的理论和管理意义, 因为他们探讨了认知和情感信任对医疗游客重访新兴经济体的意愿的影响, 并考虑到该国作为调节者的形象。
Propósito
Este estudio tiene como objetivo investigar la influencia de la confianza cognitiva y afectiva en la intención de volver a visitar a un país en desarrollo como la India por parte de turistas médicos, centrándose en el papel de la imagen del país como moderador.
Diseño/metodología/enfoque
Este estudio empleó un modelo de ecuaciones estructurales parcial basado en mínimos cuadrados para probar las hipótesis utilizando datos de 297 turistas médicos que visitaron la India desde el extranjero para recibir tratamiento.
Hallazgos
Los hallazgos de este estudio confirmaron que todas las dimensiones de la confianza cognitiva, es decir, la experiencia percibida, el desempeño y la reputación de los proveedores de servicios de atención médica, tienen un impacto positivo y significativo en la intención de volver a visitar a la India por parte de los turistas médicos. Por el contrario, ninguna de las dos dimensiones de la confianza afectiva tiene un efecto significativo en la intención de volver a visitar la India por parte de los turistas médicos. Este estudio también confirmó que la imagen del país modera significativamente la relación entre las dimensiones de desempeño de la confianza cognitiva y la intención de los turistas médicos de volver a visitar la India.
Originalidad/Valor
Los hallazgos del estudio tienen importantes implicaciones teóricas y administrativas, ya que exploran el efecto de la confianza cognitiva y afectiva en la intención de los turistas médicos de visitar una economía emergente, considerando la imagen del país como moderador.
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Christina Donovan and Hannes Hautz
This paper seeks to illustrate how interventionist education reforms shape dis/trust-building processes and their impact on teacher professionalism in vocational education and…
Abstract
Purpose
This paper seeks to illustrate how interventionist education reforms shape dis/trust-building processes and their impact on teacher professionalism in vocational education and training (VET) across national contexts. Using trust as the object of analysis, we discuss the affective mechanisms of becoming a professional in a standards-based neoliberal environment.
Design/methodology/approach
Through an analysis of VET teacher narratives in England and Austria, the paper draws attention to the ways in which policy instrumentalism has created a culture of distrust in VET. Drawing upon foundational work on system trust developed by Niklas Luhmann, we illustrate how conditions for trust sit at symbolic thresholds, which set the conditions for professional recognition within VET.
Findings
Our analysis revealed that attempts to standardise VET strategy are fuelled by the need for existential security and predictability, leading to tensions in the cultivation of system trust. Conditions for professional recognition across both contexts were based on practices of documentation and subordination, narrowly defining modes of legitimate self-expression in organisations. This constitutes a crisis of trust in VET teacher professionalism, which undermines pedagogical autonomy and integrity.
Practical implications
We seek to highlight the impact that reduced trust in the governance of VET can have on issues associated with teacher motivation, well-being and retention. The consideration of trust is therefore essential both for policy design and implementation in VET organisations.
Originality/value
The application of trust theory offers a distinctive lens through which to understand the impact of accountability, performativity and governance processes upon teacher subjectivity within VET across national contexts.
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Anis Daghar, Leila Alinaghian and Neil Turner
Research on the “black box” of cognitive capital remains limited in supply chain resilience (SCRES) literature. Drawing from an in-depth single case study of a major consumer…
Abstract
Purpose
Research on the “black box” of cognitive capital remains limited in supply chain resilience (SCRES) literature. Drawing from an in-depth single case study of a major consumer electronics multinational facing the COVID-19 disruption, this paper aims to develop a clearer picture of cognitive capital’s elements while contextualizing how they interact with SCRES temporal capabilities to prepare, respond, recover and learn.
Design/methodology/approach
Consisting of 40 in-depth interviews collected during a four-month period, this single case revolves around the buyer’s view across 36 multiregional buyer–supplier dyads, spanning 17 product and service categories. Data were processed during the pandemic, while findings discuss pre- and intra-crisis events based on two scenarios: the impact of disruption on category demand, comparing sudden pandemic-driven product and service demand fluctuations (i.e. increase, decrease); and the geographical proximity of the supplier relative to the buying firm.
Findings
The case unveils different elements of cognitive capital (e.g. shared goals, assumptions, values, kinesics language, multilingualism, virtual negotiation, prior disruption experience, shared process capabilities) during a major global disruption, suggesting that different cognitive capital elements influence positively and differently SCRES’ temporal capabilities. Overall, buying firms are urged to build on cognitive capital to improve SCRES preparation, response, recovery and learning.
Originality/value
This paper extends the understanding of cognitive capital in buyer–supplier relationships by identifying its elements and offering a theoretical articulation of how they enable episodically the four SCRES temporal capabilities under contingencies of increased and decreased demands, and suppliers’ geographical proximity.
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Corporate governance has become a core topic in management research and business practice. Recent debates like – environmental responsibility, sustainability, ethics, corporate…
Abstract
Corporate governance has become a core topic in management research and business practice. Recent debates like – environmental responsibility, sustainability, ethics, corporate control, generation, protection and distribution of wealth, the role of the board and senior executives in setting standards for performance management, and stakeholder relationship management – have strong links to organisational trust. However, management literature has been relatively silent on how various corporate governance configurations and perspectives potentially shape trust relations within the organisation, especially in Africa. Thus, this chapter reviews corporate governance through the lens of the institutional logics perspective evident in western capitalism and develops a framework connecting various governance configurations to organisational trust. Doing so provides new directions for those seeking to develop further research in corporate governance, institutional logics and organisational trust.
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