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Book part
Publication date: 14 December 2023

Patient Rambe

Literature has recognised entrepreneurship education as the main conduit through which entrepreneurial behaviours, attitudes and actions can be built, enacted and delivered. Since…

Abstract

Literature has recognised entrepreneurship education as the main conduit through which entrepreneurial behaviours, attitudes and actions can be built, enacted and delivered. Since the founding of new ventures is largely a resourceful founder-driven enterprise, entrepreneurship education has largely centred on galvanising and shifting the mindsets and cognition of the entrepreneur. Yet, despite over 60 years of delivering entrepreneurship education programmes, hard evidence of the generation of high-growth-oriented and sustainable ventures has been scarce as student entrepreneurship intentions do not always translate into successful venture creation. This is largely because of the complexities of the practicality of entrepreneurial education particularly, the dissonance between acquired education in business schools and the knowledge and competencies needed in the entrepreneurial field. Such dissonance can be attributed to the lack of clarity on the pedagogical approach that most resonates with entrepreneurial action, the diversity in assessment methods and the scholarly illusion pertaining to how pedagogical approaches can be channelled to the generation of growth-oriented ventures. Drawing on Girox's concepts of transformative critical pedagogy (including pedagogy of repression), Socratic dialogue, Hegelian dialectic and Yrjö Engeström's transformative expansive agency, I demonstrate how a flipped transformative critical pedagogy can be harnessed in digitally enhanced learning environments to create new entrepreneurial possibilities for facilitating critical inquiry, complex problem-solving, innovation for the market and fostering tolerance for failure in ambiguous entrepreneurial contexts.

Article
Publication date: 29 December 2023

Taofeeq D. Moshood, James O.B. Rotimi and Shahzad Wajiha

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline…

Abstract

Purpose

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline construction projects in New Zealand. To achieve this, this study delves deeply into sustainable construction to understand the reasons behind and incorporate sustainable development trials into their newly established product management and development procedure. As a result, this study looks at identifying key elements of sustainable construction practices and various interpretations of sustainability in the construction industry; offering a strategy for incorporating sustainable construction practices into the pipeline construction project in New Zealand; and benefits and difficulties that the construction industry encounters when implementing sustainable construction. Finally, a framework is developed to help in understanding the issues and potential solutions for integrating sustainable building methods into the pipeline construction project in New Zealand.

Design/methodology/approach

This study followed a four-step method (Figure 1), beginning with the identification of the data, continuing with the first screening of the data, determining eligibility and, finally, including the data. This data collection is being done to provide knowledge and direction for further research. Data were collected from various websites on the Web of Science and from Scopus databases. Additionally, data were gathered with the assistance of aggregator databases such as Scopus (scopus.com) and publishing databases such as Elsevier (sciencedirect.com), Inderscience, Taylor and Francis (tandfonline.com), Emerald Insight (emeraldinsight.com) and Google Scholar. These databases have been considered by a number of scholars to be reputable databases.

Findings

This research provided a thorough description of the key justifications for sustainable construction. This study demonstrated how the idea worked in practice by reviewing the literature on the relevance and analysis of sustainability in construction. This body of research identified crucial components of sustainable construction techniques and varied interpretations of sustainability in the construction industry. To better grasp the current application considerations in the construction sector, it also offered literature on sustainable construction methods. To determine the most effective strategy to make certain adjustments to the current construction processes, the literature also includes a wide range of sustainability-related topics in both developed and developing country contexts. This study also demonstrated the many perspectives and strategies for sustainable behaviors. Because the purpose of this study was to develop a strategy for implementing sustainable construction in New Zealand, it was of the utmost importance to shed light on the most well-known and prominent sustainable construction applications from across the world. The output of this aim provided the literature on construction practices to acquire insight into the ongoing conversations on sustainable practices and systems in the construction industry. This was done to obtain insight into the existing talks.

Originality/value

This research's contribution to the body of knowledge is demonstrated by the fact that this study has led to a better understanding of sustainable construction practices in the construction industry as well as the identification of the most significant challenges that businesses, organizations, educators and policymakers must face to improve their ability to put these strategies into practice. This research has provided a solid foundation for future research that aims to advance knowledge in this field by providing options for future research to evaluate the influence that the approach has had on enhancing the implementation of sustainable construction. Additionally, this study presents options for future research to evaluate the influence the approach has had on improving the implementation of sustainable construction. The successful completion of the research aim in the more traditional forms of higher education in the built environment can contribute to a better representation of new trends in the practice area associated with expanding and improving the construction industry sustainably.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 30 November 2021

Akram Zwain and Azizi Bahauddin

The traditional courtyard shophouses modifications, alterations and deterioration over the years have become a source of concern to major stakeholders. In George Town World…

Abstract

Purpose

The traditional courtyard shophouses modifications, alterations and deterioration over the years have become a source of concern to major stakeholders. In George Town World Heritage Site Malaysia, studies have shown that the worst hit among its various shophouses are the Straits Chinese traditional courtyard eclectic style shophouses. This paper investigates the traditional courtyard shophouses concerning the role of architectural formation design components, and how this can sustain the place identity of the Straits Chinese typology.

Design/methodology/approach

The methodological approach regards the collection of data and analysis of 30 face-to-face interviews and the observation of Lots number 3, 5 and 7, located along Lorong Ikan, George Town World Heritage Site.

Findings

It was found that these Lots express the place identity of the Straits Chinese, and its major exterior architecture components to be observed are the column head (Chi Tou) capital, parapet wall, bressummer beam and ionic column, and gable and gable ends.

Research limitations/implications

This paper is limited to the role of architectural formation design components. Future research is needed to expand the scope of participant elements via a quantitative approach. This will enhance the validation of findings from this paper.

Practical implications

It is recommended the use of the proposed checklist to enhance the sustainability of the architectural components regarding the place identity of these styles of shophouses, which provides salutary lessons on how to preserve the heritage buildings. Also, major stakeholders with leading evidence from relevant government agencies should ensure the preservation of these cultural and heritage buildings for the next generation.

Social implications

This paper found that the family beliefs and social impact were the components that express the place identity of the Straits Chinese.

Originality/value

This paper demonstrates that the role of architectural formation design components regarding place identity of Straits Chinese traditional courtyard eclectic style shophouses cannot be over-emphasised.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 13 September 2023

Jianhua Tan, Kam C. Chan, Samuel Chang and Bin Wang

This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting…

Abstract

Purpose

This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting transparency, higher return volatility or are subject to higher reputation risk, causing them to be charged higher audit fees for auditing services.

Design/methodology/approach

The authors use panel data of 25,960 firm-year observations from a sample of Chinese firms. The carbon emission data for each Chinese city are obtained from the China Emission Accounts and Datasets for Emerging Economies. This paper adopts a multiple regression model to study the impact of carbon emissions on audit fees.

Findings

The authors find that firms located in cities with higher carbon emission levels and firms with more carbon emissions are charged, on average, a higher audit fee. This audit fee effect of carbon risk is transmitted by lessened information transparency and elevated financial risk within these firms. This paper shows that auditors consider carbon risk in their audit fee decisions and other factors that could influence audit risk and effort.

Originality/value

This study draws a connection between carbon emissions and audit fees. It is especially relevant due to the increasing importance of environmental factors in the audit risk assessment. In addition, the findings suggest that a firm implementing a proactive environmental strategy benefits the economy and decreases the costs to the firm for services such as auditing.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Open Access
Article
Publication date: 30 November 2023

Domenico Campa, Alberto Quagli and Paola Ramassa

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

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Abstract

Purpose

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

Design/methodology/approach

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

Findings

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

Research limitations/implications

This study outlines directions for future accounting research on fraud.

Practical implications

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

Originality/value

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 25 December 2023

Kaleemullah Abbasi, Ashraful Alam, Noor Ahmed Brohi and Shahzad Nasim

This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether…

Abstract

Purpose

This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether this link is moderated by industry-specialist auditors.

Design/methodology/approach

This study used non-financial FTSE-350 firms over the period of seven years. In addition, the authors use ordinary least squares regression to test the research hypotheses.

Findings

The authors find that female directors on audit committees are negatively related to non-audit fees, suggesting that non-audit fees reduce audit quality. Moreover, the results indicate that industry-specialist auditors positively moderate the link between gender-diverse audit committees and non-audit fees. This suggests that non-audit fees improve audit quality when the auditor is an industry-specialist.

Practical implications

The study does not support blanket restrictions on non-audit fees. It recommends regulators to consider industry expertise of auditors when devising non-audit fee restrictions. Moreover, the findings of this study have implications for firms aiming to understand whether non-audit fees could be used for enhancing audit quality.

Originality/value

By using the context of female directors on audit committees, the authors conclusively assess the link between non-audit fees and audit quality. Further, this study provides a more robust evidence on whether industry-specialist auditors affect the relationship between non-audit fees and audit quality.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Abstract

Details

The Creative Tourist: A Eudaimonic Perspective
Type: Book
ISBN: 978-1-83753-404-3

Article
Publication date: 19 January 2024

Ismaanzira Ismail and Effiezal Aswadi Abdul Wahab

This paper aims to examine whether the cooperation between female chief financial officers (CFO) and the proportion of female directors would impact investment efficiency. The…

Abstract

Purpose

This paper aims to examine whether the cooperation between female chief financial officers (CFO) and the proportion of female directors would impact investment efficiency. The investigation is grounded in the increasing number of female top managers globally and the notion that female tends to cooperate more with other female than with male.

Design/methodology/approach

This study uses publicly listed firms in Bursa Malaysia from 2016 to 2020, which yielded a sample of 2,022 firm-year observations. The authors used multivariate ordinary least square regression to test the relationship, and to correct for the selection bias, the Heckman selection and PSM test were used.

Findings

The authors find a positive relationship between female CFOs and investment efficiency. A higher proportion of female directors accentuates this result. The findings support the homophily argument that similar characteristics (gender) promote cooperation. This shows that cooperation between female CFOs and directors improves investment efficiency. The results suggest that the improvement in investment efficiency could relate to higher managerial discretion for female CFOs and their ability to collaborate with female directors. These results are robust to a series of additional endogeneity tests. The findings have important implications for policymakers and firms to encourage more appointments of females in top management positions.

Originality/value

By highlighting the cooperation between female CFOs and female directors, this study contributes to the understanding that cooperation among females improves investment efficiency.

Details

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

Keywords

Article
Publication date: 30 November 2023

Manisha Chaudhary and Abhijeet Biswas

A nation's economic development is adversely affected by the rising population and the lack of employment opportunities, necessitating the promotion of entrepreneurial activities…

Abstract

Purpose

A nation's economic development is adversely affected by the rising population and the lack of employment opportunities, necessitating the promotion of entrepreneurial activities. This study aims to unfurl the critical factors shaping university students' entrepreneurial intentions (EI) in an emerging economy.

Design/methodology/approach

The study assessed the EI of 640 university students across India's top 5 central universities through structural equation modeling by extending the entrepreneurial event model (EEM) and dark triad theory. Mediation and moderation techniques were used to examine the model's direct and indirect linkages.

Findings

The results show that propensity to act (PTA), perceived resilience (PRS) and narcissism (NAR) magnify desirability, significantly increasing students' EI. The association between the underlying constructs is partially mediated by the PTA and perceived desirability (PD). In addition, the linkage between PD and students' EI is strengthened by the pursuit of excellence (PoE) and weakened by perceived risk (PR).

Research limitations/implications

The study's findings could assist educators, universities, aspiring entrepreneurs, financial institutions, policymakers, investors, venture capitalists, incubators and accelerators in reinforcing entrepreneurial culture in India by establishing a link between crucial personality traits and intentions to start entrepreneurial ventures.

Originality/value

Personality traits such as NAR, resilience and the PoE have not received much attention in the entrepreneurship literature and call for a rigorous inquiry. The study tries to embrace these dominant personality traits by broadening the perspectives of EEM and dark triad theory via a comprehensive conceptual model. It also explores the role of the PoE and PR as moderators to examine the possible association between the identified constructs.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Book part
Publication date: 14 December 2023

Nausheen Bibi Jaffur, Pratima Jeetah and Gopalakrishnan Kumar

The increasing accumulation of synthetic plastic waste in oceans and landfills, along with the depletion of non-renewable fossil-based resources, has sparked environmental…

Abstract

The increasing accumulation of synthetic plastic waste in oceans and landfills, along with the depletion of non-renewable fossil-based resources, has sparked environmental concerns and prompted the search for environmentally friendly alternatives. Biodegradable plastics derived from lignocellulosic materials are emerging as substitutes for synthetic plastics, offering significant potential to reduce landfill stress and minimise environmental impacts. This study highlights a sustainable and cost-effective solution by utilising agricultural residues and invasive plant materials as carbon substrates for the production of biopolymers, particularly polyhydroxybutyrate (PHB), through microbiological processes. Locally sourced residual materials were preferred to reduce transportation costs and ensure accessibility. The selection of suitable residue streams was based on various criteria, including strength properties, cellulose content, low ash and lignin content, affordability, non-toxicity, biocompatibility, shelf-life, mechanical and physical properties, short maturation period, antibacterial properties and compatibility with global food security. Life cycle assessments confirm that PHB dramatically lowers CO2 emissions compared to traditional plastics, while the growing use of lignocellulosic biomass in biopolymeric applications offers renewable and readily available resources. Governments worldwide are increasingly inclined to develop comprehensive bioeconomy policies and specialised bioplastics initiatives, driven by customer acceptability and the rising demand for environmentally friendly solutions. The implications of climate change, price volatility in fossil materials, and the imperative to reduce dependence on fossil resources further contribute to the desirability of biopolymers. The study involves fermentation, turbidity measurements, extraction and purification of PHB, and the manufacturing and testing of composite biopolymers using various physical, mechanical and chemical tests.

Details

Innovation, Social Responsibility and Sustainability
Type: Book
ISBN: 978-1-83797-462-7

Keywords

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