Search results

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.

The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.

The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).

This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.

In recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the phenomenon by focusing on the most important auditable CSR standard: Social Accountability 8000 (SA8000).

First, an event study is performed on a dataset composed of 136 SA8000 decertified public listed companies to analyse the possible relationship between certification, decertification and firms’ operating performance. Second, the authors shed light on the differences between 94 SA8000 (still) certified and the abovementioned 136 decertified firms. Finally, 10 interviews are conducted with decertified firms in the dataset to deepen the outcomes of the previous analyses.

The results show that, despite an initial positive effect in terms of sales and profitability, decertified companies experienced a reduction in productivity and profitability in the years following the certification, while positive outcomes emerged after the decertification. The study also highlights that certified and decertified firms differ in terms of home country, industry and labour intensity.

The paper contributes to the literature by opening the debate on an important but unexplored research area: the decertification from the most popular CSR standard, i.e. SA8000, and its relationship with firms' performance. In doing this, it also highlights the main differences between decertified and certified companies.

The purpose of this paper is to explore how business-to-business (B2B), intercultural, interpersonal salesperson–customer relationships develop using the lens of identity management theory (IMT; Imahori and Cupach, 2005).

The research uses qualitative semi-structured interviews on 18 targeted relationships with customers from another culture conducted with business-to-business salespeople.

The findings indicate that our respondents' relationships moved from trial toward enmeshment and on occasion toward the renegotiation phase, as described in IMT. In the case of low cultural diversity between salesperson and customer, the relationships reached the trial and enmeshment phase. In the case of high cultural diversity between salesperson and customer, the relationships on occasion evolved toward the renegotiation phase. Salespeople's cultural intelligence (CQ) facilitates the development of interpersonal, intercultural salesperson–customer relationships.

The authors transfer IMT from the personal relationship development arena to B2B intercultural, interpersonal relationships, address a gap in the literature in the understanding of salesperson–customer interpersonal relationships in different contexts and develop a theoretical model to understand intercultural, interpersonal salesperson–customer relationship development across different levels of cultural diversity.

Currently, online chat is in common use in e-commerce. By adding social interaction to the online context, companies hope to increase customers’ purchasing intentions. However, previous studies have not investigated how social presence is embedded in online business-to-business (B2B) chat conversations between buyers and sellers. Moreover, the functions of online chat in B2B sales have not been investigated.

The data was collected at a case company over the course of four years, from which the authors analyzed 157 online chat conversations between buyers (n = 157) and sellers (n = 9) with a theory-driven thematic analysis. In addition, data from the company’s customer relationship management system was collected to specify buyer types.

The results reveal that social presence was embedded in online B2B chat via buyers’ interactive, affective and relationship maintenance responses. Social presence differed depending on the type of buyer, with only existing customers having relationship maintenance responses. E-commerce B2B chat functions can be described as multiple and changing depending on the buyer–seller relationship stage.

Having data only from one case company limits the results to one type of industry.

The results can be used in sales training and when developing online chat services.

Results bring scientific utility to B2B sales and marketing research, as the authors build a bridge between social presence, the existing theoretical model on B2B buyer–seller relationship development and online chat as a communication medium. Other researchers may use this understanding when exploring B2B buyer–seller interaction in different digitalized communication media.

Despite the potential for research institutes to advance interdisciplinary research on university campuses, There have been few studies on how interdisciplinary research centres integrate multiple disciplines in practice, how they influence the collaborative behaviours of scientists and how they establish collaborative communities. This study aims to provide a deeper understanding of how interdisciplinary research is being enabled at research institutes and offers signposts for how research institutes can further embed interdisciplinarity within their units.

Within this study, 30 interviews were conducted with leadership and faculty within 4 sustainability research institutes in the USA exploring how research institutes support interdisciplinary research within their units. A thematic analysis on the interview data revealed themes on how research institutes are enabling interdisciplinary research within their organisations and universities.

The study highlights eight themes on how research institutes are, and can further, enable interdisciplinary research within their organisations and universities. Some of the themes are fully implemented within the research institutes, whilst others are more aspirational and highlight where institutes can create additional capability and capacity for interdisciplinary research within their units and universities.

Whilst the study is limited to four major sustainability research institutes the findings will be applicable to all research centres and institutes attempting to create interdisciplinary research environments.

The study will be of particular interest to research institutes and university leadership who wish to cultivate a deeper culture of interdisciplinary research within their organisations.

The advancement of inter- and transdisciplinary research within universities are seen by many academic institutions, expert groups and funding bodies as essential for solving wicked problems and grand challenges facing society. The findings of this paper will help universities increase their capacity for interdisciplinary research.

There are few comparable publications in terms of methodology, approach and focus on research institutes.

Efficient delivery of integrated healthcare requires solid alliances and collaboration with stakeholders on a regular basis. Due to coronavirus disease 2019 (COVID-19), it has become necessary to explore new ways of delivering integrated healthcare, and virtual clinics have offered one solution and are likely to continue due to the uncertainty with COVID-19. This study aims to explore clinicians’ experiences of how efficient virtual elective knee clinics (VEKC) are in an orthopaedic setting in comparison to traditional face-to-face clinics.

The study utilised a mixed-methods study to obtain qualitative and quantitative data. This involved an anonymous online survey in addition to in-depth qualitative interviews conducted with a purposive sample of multidisciplinary colleagues who work with the VEKC in an acute hospital.

Three overarching themes and nine sub-themes emerged in the qualitative analysis. Overall, clinicians in both the quantitative and qualitative aspects of the study highlighted several ways that virtual clinics are efficient from both the patient and health service perspective. However, participants also highlighted barriers in relation to virtual clinics not being suitable for certain cohorts of patients and pathologies.

This is the first study in Ireland to provide valuable insights into the experiences of multidisciplinary clinicians using VEKC and their efficiency compared to traditional face-to-face clinics.

This paper aims to investigate the relationships between participative decision-making, ethical leadership and leadership performance, which might make school leaders quit autocratic behavior and enhance their performance at private K12 schools in Iraq.

The researchers collected data through a questionnaire using a stratified sampling methodology from 207 educators of 10 institutions. The research methodology included demographic analysis, factor analysis, structural equation modeling and mediation analysis.

The participative decision-making affected moral, knowledge and attitude that contributed to leadership performance. Besides, the only attitude mediated the relationship between participative decision-making and leadership performance.

The study is limited to private K12 schools in Iraq. Therefore, the findings cannot be generalized. It might guide educational institutes to change their management style.

The study delivers a unique insight into education in Iraq.

Goal 4.7 of the Sustainable Development Goals (SDGs) explicitly frames education as an enabler of change and a means to achieve all SDGs. This study aims to explore the nature and culture of science as an academic discipline and its capacity for the integration of education for sustainable development (ESD).

Drawing upon interviews with academics working in a Life Sciences Department (n = 11), focus groups with students (n = 21) and observations from lectures, laboratory sessions and field trips, the study advances a number of recommendations for the integration of ESD in Science Education programs.

Findings point to the nature and structure of scientific knowledge and the culture of science as articulated by study participants. The study provides a number of recommendations for the integration of ESD in Science Education programs including a greater emphasis on inquiry-based learning, enhancing ESD themes in science-related modules to teach for sustainability and adopting a department wide strategy that promotes ESD.

This study argues that ESD practitioners need to be cognizant of the nature and culture of the discipline area – as a particular discipline propagates a specific culture – encapsulating ways of being, thinking, acting and communicating, which can have implications for the integration of ESD.