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Book part
Publication date: 9 February 2024

David Philippy, Rebeca Gomez Betancourt and Robert W. Dimand

In the years following the publication of A Theory of Consumption (1923), Hazel Kyrk’s book became the flagship of the field that would later be known as the economics of…

Abstract

In the years following the publication of A Theory of Consumption (1923), Hazel Kyrk’s book became the flagship of the field that would later be known as the economics of consumption. It stimulated theoretical and empirical work on consumption. Some of the existing literature on Kyrk (e.g., Kiss & Beller, 2000; Le Tollec, 2020; Tadajewski, 2013) depicted her theory as the starting point of the economics of consumption. Nevertheless, how and why it emerged the way it did remain largely unexplored. This chapter examines Kyrk’s intellectual background, which, we argue, can be traced back to two main movements in the United States: the home economics and the institutionalist. Both movements conveyed specific endeavors as responses to the US material and social transformations that occurred at the turn of the 20th century, notably the perceived changing role of consumption and that of women in US society. On the one hand, Kyrk pursued first-generation home economists’ efforts to make sense of and put into action the shifting of women’s role from domestic producer to consumer. On the other hand, she reinterpreted Veblen’s (1899) account of consumption in order to reveal its operational value for a normative agenda focused on “wise” and “rational” consumption. This chapter studies how Kyrk carried on first-generation home economists’ progressive agenda and how she adapted Veblen’s fin-de-siècle critical account of consumption to the context of the household goods developed in 1900–1920. Our account of Kyrk’s intellectual roots offers a novel narrative to better understand the role of gender and epistemological questions in her theory.

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Research in the History of Economic Thought and Methodology: Including a Symposium on Hazel Kyrk's: A Theory of Consumption 100 Years after Publication
Type: Book
ISBN: 978-1-80455-991-8

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Book part
Publication date: 6 May 2024

Ahmed Helmy Mohamed Gomaa Mohamed

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…

Abstract

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Book part
Publication date: 19 February 2024

Quoc Trung Tran

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Dividend Policy
Type: Book
ISBN: 978-1-83797-988-2

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Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Book part
Publication date: 30 April 2024

Birgitte Wraae, Michael Breum Ramsgaard, Katarina Ellborg and Nicolai Nybye

The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the…

Abstract

The contemporary focus on extracurricular activities, here the educational incubator environment, accentuates a need to understand what we offer students in terms of the curricular and extracurricular learning environments when situated in the same higher education institution (HEI). Current research points towards breaking down the invisible barriers and silo thinking. In this conceptual study, we apply the Didaktik triangle as a theoretical and conceptual framing to make comparisons of structurally based conditions for curricular and extracurricular entrepreneurship education (EE). We present a framework that helps bridge the ‘what’, ‘why’, and ‘how’ questions in the two different learning spaces and, thereby, conjoin educators and consultants in possible pedagogical discussions on how they work with the students. The suggested bridge frames a wider ‘why’ and adds a more holistic and cohesive view of the two different types of settings. Our study contributes to the literature on how to bridge the blurred lines between curricular and extracurricular activities and break down the silos. The framework can act as an inspiration for entrepreneurship educators and practitioners who wish to provide more suitable and sustainable structures and develop a holistic learning environment.

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Extracurricular Enterprise and Entrepreneurship Activity: A Global and Holistic Perspective
Type: Book
ISBN: 978-1-80382-372-0

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Book part
Publication date: 16 May 2024

John Holland

How can large international financial firms go green in authentic ways? What enhances ‘Net Zero action’? Changes in global banks, fund managers, and insurance firms are at the…

Abstract

How can large international financial firms go green in authentic ways? What enhances ‘Net Zero action’? Changes in global banks, fund managers, and insurance firms are at the heart of green finance. External change pressures – combined with problematic firm predispositions – exacerbate barriers to change and promote scepticism about authentic Net Zero change. Field research reveals main elements, connections, and interactions of this question by considering financial firms as complex socio-technical systems (Mitleton-Kelly, 2003). An interdisciplinary/holistic narrative approach (De Bakker et al., 2019) is adopted to design a conceptual framework that can support a green ‘behavioural theory of the financial firm’ (green BTFF). The BTFF presents an international version (Peng, 2001) of the resource-based view (RBV) of the firm (Barney, 1991; Hart, 1995; Teece et al., 1997).

The approach of this chapter is aimed at closing knowledge gaps and realign values in financial markets and society. By raising awareness about organised hypocrisy and facades (Brunsson, 1993; Cho et al., 2015; Schoeneborn et al., 2020) in financial firms the chapter aims at overcoming the gap between ‘talking’ and ‘walking’ in the financial sector. The chapter defines testable firm-level hypotheses for ‘Green Finance’ (Poterba, 2021) as well as – by implication – tests for ‘greenwashing’.

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Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

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Book part
Publication date: 7 February 2024

Anne M. Hewitt

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public…

Abstract

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.

Book part
Publication date: 6 May 2024

Rasha Ashraf Abdelbadie, Nils Braakmann and Aly Salama

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a…

Abstract

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a collective implementation of and contribution to Sustainable Development Goals (SDGs). The UN SDG 16 “Peace, Justice & Strong Institutions” promotes the (re)building of effective and accountable institutions. In line with the institutional logics metatheory, we provide empirical evidence on how the alignment between social mechanisms alongside the reputation of higher education institutions (HEIs) and SDGs on transparent and responsible service (SDG 16) affect the students' overall experience. Using a sample of 142 UK HEIs, interpretative content analysis and ordinary least squares, the results show that integrating HEIs' responsible-oriented research agenda proactively with high sustainability reputation adds significantly to greater student satisfaction.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Book part
Publication date: 13 May 2024

Pawan Whig and Sandeep Kautish

Purpose: The COVID-19 pandemic is the most severe threat we have faced since World War II. So far, there have been about 5 million recorded cases, with over 300,000 fatalities…

Abstract

Purpose: The COVID-19 pandemic is the most severe threat we have faced since World War II. So far, there have been about 5 million recorded cases, with over 300,000 fatalities globally. The epidemic is also wreaking havoc on the corporate world. People are losing their jobs and money, and no one knows when normalcy will return. So, addressing the VUCA Leadership Strategies Model is important to get more insight into this topic.

Need for the Study: According to the International Labor Organization, the pandemic might cost 195 million jobs. Even when the immediate impacts wear off, the long-term economic impact will reverberate for years. All four volatile, unpredictable, complex, and ambiguous (VUCA) characteristics apply to the issues we confront due to the coronavirus.

Methodology: Changes caused by COVID-19 occur daily, and are unpredictable, dramatic, and quick. No one can predict precisely when the epidemic will end or when a treatment or immunisation will be available. The pandemic impacts many parts of society, including health care, business, the economy, and social life. There is no ‘best practice’ that enterprises may utilise to tackle the pandemic’s issues. The VUCA leadership strategy models will be discussed and compared in this research study.

Findings: In this moment of transition, leaders must adhere to their fundamental values, core purpose, and ambition for big, hairy, and audacious goals.

Practical Implications: In this chapter, VUCA leadership strategy models will be discussed in detail for pre- and post-pandemic scenarios and their impact on different sectors, which will be very important for researchers in the same field.

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VUCA and Other Analytics in Business Resilience, Part B
Type: Book
ISBN: 978-1-83753-199-8

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Book part
Publication date: 25 March 2024

Sarah Williams

This chapter explores the extent to which female public relations (PR) practitioners perform professionalism in the workplace by interrogating and examining their professional…

Abstract

This chapter explores the extent to which female public relations (PR) practitioners perform professionalism in the workplace by interrogating and examining their professional behaviours. Using an ethnographic approach, where the researcher is immersed in the field, it uncovers the lived experiences and behavioural responses of women working in PR agency environments in the United Kingdom and enables a rich description of professional behaviours to emerge.

Fawkes argues that research into roles in PR ‘has tended to assess roles using management rather than sociological theory’ (2014, p. 2). That is not to say that all PR research adopts the same paradigmatic stance. Several scholars have encouraged the development of a research agenda rooted in social theory. Holtzhausen called for a move away from what she termed the ‘modernist approach to organizations’ (2002, p. 251), which focuses on management discourse, and encouraged instead a focus on the postmodern concept of discourse, where meaning is constructed and conveyed through social and institutional practices.

In seeking to discover the ‘lived experience’ of female practitioners, this chapter locates professionalism in the context of their behaviours and enables individuals to articulate their understandings of the relationship between performance and professionalism. Using Goffman's (1959) work on social encounters as performances in conjunction with Foucauldian discourse and Feminist theory, this chapter explores the three stages of performing professionalism – preparation, performance and reception – through the eyes of women working in PR agencies in the United Kingdom to explore their lived experience and determine how gender affects their performance of professional behaviour.

Details

Women’s Work in Public Relations
Type: Book
ISBN: 978-1-80455-539-2

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