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1 – 10 of 13Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Maria Caprile, Mina Bettachy, Daša Duhaček, Milica Mirazić, Rachel Palmén and Angelina Kussy
Universities are large, complex and highly hierarchical organisations with deeply engrained gendered values, norms and practices. This chapter reflects on the experiences of two…
Abstract
Universities are large, complex and highly hierarchical organisations with deeply engrained gendered values, norms and practices. This chapter reflects on the experiences of two universities in initiating structural change towards gender equality as supported by the TARGET project. A common aspect thereby is the lack of a national policy in higher education and research providing specific support for implementing gender equality policies. The process of audit, design, implementation, monitoring and evaluation of the first gender equality plan (GEP) in each of these universities was conceived as a first step in a long journey, providing a framework for engaging different institutional actors and fostering reflexive, evidence-based policy making. The analysis deals with reflexivity and resistance and seeks to draw lessons from bottom-up and top-down experiences of GEP implementation. It is the result of shared reflection between the GEP ‘implementers’ in the two universities and the team who provided support and acted as ‘critical friends’.
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Martin Carlsson-Wall, Kai DeMott and Hamza Ali
In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football…
Abstract
Purpose
In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market.
Design/methodology/approach
Conducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process.
Findings
The authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values.
Originality/value
Talent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.
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Valeria Naciti, Guido Noto, Carlo Vermiglio and Gustavo Barresi
Recently, the relationship between gender representation and organizational performance has been the focus of various studies. However, some research gaps still exist. First, in…
Abstract
Purpose
Recently, the relationship between gender representation and organizational performance has been the focus of various studies. However, some research gaps still exist. First, in the healthcare sector, this relationship has been poorly explored. Moreover, in public management studies, researchers focusing on performance tend to focus exclusively on gender differences at the top and/or middle management level. This research aims at exploring the relationship between women's representation and performance in public hospitals at all organizational levels.
Design/methodology/approach
To achieve the research objective, 63 healthcare organisations were analysed through ordinary least squares regressions on panel data from 2012 to 2018.
Findings
Results show that, in the hospital setting, gender diversity and financial performance are related at every organizational level.
Originality/value
To the authors' knowledge, this is one of the first studies focusing on the link between gender and performance at every level of professional and employment category; avoiding focusing exclusively on top management, which was the case in previous studies on the topic. Moreover, it contributes to a poorly explored literature which is gender studies in public healthcare management.
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Margaret Najjingo Mangheni, Hale Ann Tufan, Brenda Boonabana, Peace Musiimenta, Richard Miiro and Jemimah Njuki
Investments in gender training for agricultural researchers have not attained expected outcomes, bringing into question the efficacy of training approaches used. New approaches…
Abstract
Investments in gender training for agricultural researchers have not attained expected outcomes, bringing into question the efficacy of training approaches used. New approaches for transformative gender training need to draw on lessons learned from previous courses. This chapter analyses short gender training courses identified using a scoping methodology. Selected courses offered between 2005 and 2015 for scientists in Eastern Africa were critiqued against a theoretical framework for transformative gender training. Also shared is a training model (Gender Responsive Researchers Equipped for Agricultural Transformation course) that addresses gaps in previous courses. The chapter identifies critical lessons for facilitating transformative gender training for non-gender research practitioners which include the need for inter-disciplinary grounding in the disciplines of gender and agriculture, having a phased course delivery and the value of continuous technical support during and after training. Gender training models should also allow for the deepening of gender awareness and consciousness by providing safe spaces for personal reflections on the root causes of gender inequalities and for the questioning of the internalized norms and biases.
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Barbara Orser, Xiaolu (Diane) Liao, Allan L. Riding, Quang Duong and Jerome Catimel
This paper aims to inform strategies to enhance public procurement opportunities for women-owned small- and medium-sized enterprises (SMEs). To do so, the study examines two…
Abstract
Purpose
This paper aims to inform strategies to enhance public procurement opportunities for women-owned small- and medium-sized enterprises (SMEs). To do so, the study examines two research questions: To what extent are women-owned enterprises under-represented among SME suppliers to government; and Do barriers to public procurement – as perceived by SME owners – differ across gender?
Design/methodology/approach
The study draws on the resource-based view (RBV) of the firm and on theories of role congruity and social feminism to develop the study’s hypotheses. Empirical analyses rely on comparisons of a sample of 1,021 SMEs that had been suppliers to government and 9,376 employer firms that had not been suppliers to government. Data were collected by Statistics Canada and are nationally representative. Logistic regression analysis was used to control for systemic firm and owner differences.
Findings
Controlling firm and owner attributes, majority women-owned businesses were underrepresented as SME suppliers to government in some, but not all sectors. Women-owned SMEs in Wholesale and Retail and in Other Services were, ceteris paribus, half as likely as to be government suppliers as counterpart SMEs owned by men. Among Goods Producers and for Professional, Scientific and Technical Services SMEs, there were no significant gender differences in the propensity to supply the federal government. “Complexity of the contracting process” and “difficulty finding contract opportunities” were the obstacles to contracting cited most frequently.
Research limitations/implications
The limitations of using secondary analyses of data are well documented and apply here. The findings reflect only the perspectives of “successful bidders” and do not capture SMEs that submitted bids but were not successful. Furthermore, the survey did not include questions about sub-contractor enterprises, data that would likely provide even more insights about SMEs in government supply chains. Accordingly, the study could not address sub-contracting strategies to increase the number of women-owned businesses on government contracts. Statistics Canada’s privacy protocols also limited the extent to which the research team could examine sub-groups of small business owners, such as visible minorities and Indigenous/Aboriginal persons. It is also notable that much of the SME literature, as well as this study, define gender as a dichotomous (women/female, men/male) attribute. Comparing women/female and men/males implicitly assumes within group homogeneity. Future research should use a more inclusive definition of gender. Research is also required to inform about the obstacles to government procurement among the population of SMEs that were unsuccessful in their bids.
Practical implications
The study provides benchmarks on, and directions to, enhance the participation of women-owned SMEs or enterprises in public procurement. Strategies to support women-owned small businesses that comply with United Nations Sustainable Development Goals are advanced.
Social implications
The study offers insights to reconcile economic efficiency and social (gender equity) policy goals in the context of public procurement. The “policy-practice divides” in public procurement and women’s enterprise policies are discussed.
Originality/value
The study is among the first to use a feminist lens to examine the associations between gender of SME ownership and public procurement, while controlling for other salient owner and firm attributes.
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Subir Bairagi, Matty Demont, Marie Claire Custodio and Jhoanne Ynion
The purpose of this paper is to analyze geographic heterogeneity of consumer preferences for intrinsic quality attributes of rice in South and Southeast Asia and the drivers of…
Abstract
Purpose
The purpose of this paper is to analyze geographic heterogeneity of consumer preferences for intrinsic quality attributes of rice in South and Southeast Asia and the drivers of demand for these attributes, with a particular focus on rice fragrance and the role of gender.
Design/methodology/approach
Stated-preference surveys were conducted with 4,231 urban and rural consumers in 37 cities across seven countries (Bangladesh, India, Cambodia, Indonesia, the Philippines, Thailand, and Vietnam) during 2013–2014 and analyzed through a rank-ordered logistic regression with incomplete ranking choice data.
Findings
Preferences for rice attributes are found to be significantly heterogeneous among consumers in South and Southeast Asia. Urban Thai consumers tend to prioritize appearance and cooking characteristics over taste and nutritional benefits, relative to all other surveyed consumers. In contrast with South Asian consumers, Southeast Asian consumers have largely adopted Thai preferences for rice texture and fragrance, a trend that was earlier coined “Jasminization.” We find that demand for rice fragrance is mainly driven by women, educated consumers, large families, families spending a lower share of their food expenditures on rice, and consumers in Southeast Asia (particularly the Philippines and Cambodia).
Originality/value
Little is known about geographic heterogeneity, drivers, and the role of gender in demand for rice fragrance. This paper fills these knowledge gaps. Our findings suggest that the more women are empowered in grocery decision-making, the more demand for aromatic rice is expected to rise. These insights can assist market-driven and gender-responsive rice breeding programs in simultaneously enhancing rice farmers' livelihoods and gender equity.
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Tripti Agarwal, Prarthna Agarwal Goel, Hom Gartaula, Munmum Rai, Deepak Bijarniya, Dil Bahadur Rahut and M.L. Jat
Increasing trends of climatic risk pose challenges to the food security and livelihoods of smallholders in vulnerable regions, where farmers often face loss of the entire crop…
Abstract
Purpose
Increasing trends of climatic risk pose challenges to the food security and livelihoods of smallholders in vulnerable regions, where farmers often face loss of the entire crop, pushing farmers (mostly men) out of agriculture in destitution, creating a situation of agricultural making agriculture highly feminization and compelling male farmers to out-migrate. Climate-smart agricultural practices (CSAPs) are promoted to cope with climatic risks. This study aims to assess how knowledge related to CSAPs, male out-migration, education and income contribute to the determinants of male out-migration and CSAPs adoption and how they respond to household food security.
Design/methodology/approach
Sex-disaggregated primary data were collected from adopter and non-adopter farm families. STATA 13.1 was used to perform principle component analysis to construct knowledge, yield and income indices.
Findings
Yield and income index of adopters was higher for men than women. The probability of out-migration reduced by 21% with adoption of CSAPs. An increase in female literacy by 1 unit reduces log of odds to migrate by 0.37. With every unit increase in knowledge index, increase in log-odds of CSAPs adoption was 1.57. Male:female knowledge gap was less among adopters. Non-adopters tended to reduce food consumption when faced with climatic risks significantly, and the probability of migration increased by 50% with a one-unit fall in the nutrition level, thus compelling women to work more in agriculture. Gender-equitable enhancement of CSAP knowledge is, therefore, key to safeguarding sustainable farming systems and improving livelihoods.
Social implications
The enhancement of gender equitable knowledge on CSAPs is key to safeguard sustainable farming systems and improved livelihoods.
Originality/value
This study is based on the robust data sets of 100 each of male and female from 100 households (n = 200) using well-designed and validated survey instrument. From 10 randomly selected climate-smart villages in Samastipur and Vaishali districts of Bihar, India, together with focus group discussions, the primary data were collected by interviewing both men and women from the same household.
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Dimitar Karadzhov, Graham Wilson, Sophie Shields, Erin Lux and Jennifer C. Davidson
The purpose of this study was to explore 232 service providers’ and policymakers’ experiences of supporting children’s well-being during the pandemic, across sectors, in 22…
Abstract
Purpose
The purpose of this study was to explore 232 service providers’ and policymakers’ experiences of supporting children’s well-being during the pandemic, across sectors, in 22 countries – including Kenya, the Philippines, South Africa, India, Scotland, Sweden, Canada and the USA, in the last quarter of 2020.
Design/methodology/approach
A smartphone survey delivered via a custom-built app containing mostly open-ended questions was used. Respondents were recruited via professional networks, newsletters and social media. Qualitative content analysis was used.
Findings
The findings reveal numerous system-level challenges to supporting children’s well-being, particularly virus containment measures, resource deficiencies and inadequate governance and stakeholder coordination. Those challenges compounded preexisting inequalities and poorly affected the quality, effectiveness and reach of services. As a result, children’s rights to an adequate standard of living; protection from violence; education; play; and right to be heard were impinged upon. Concurrently, the findings illustrate a range of adaptive and innovative practices in humanitarian and subsistence support; child protection; capacity-building; advocacy; digitalisation; and psychosocial and educational support. Respondents identified several priority areas – increasing service capacity and equity; expanding technology use; mobilising cross-sectoral partnerships; involving children in decision-making; and ensuring more effective child protection mechanisms.
Practical implications
This study seeks to inform resilience-enabling policies and practices that foster equity, child and community empowerment and organisational resilience and innovation, particularly in anticipation of future crises.
Originality/value
Using a novel approach to gather in-the-moment insights remotely, this study offers a unique international and multi-sectoral perspective, particularly from low- and middle-income countries.
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