Search results
1 – 10 of 323Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
Details
Keywords
Katja Rinne-Koski and Merja Lähdesmäki
Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service…
Abstract
Purpose
Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.
Design/methodology/approach
Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.
Findings
Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.
Research limitations/implications
The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.
Practical implications
Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.
Originality/value
Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.
Details
Keywords
This research explores the intricate dynamics of national interests realised through Japan's official development assistance (ODA) to China. It aims to deepen the understanding of…
Abstract
Purpose
This research explores the intricate dynamics of national interests realised through Japan's official development assistance (ODA) to China. It aims to deepen the understanding of these mechanisms, detailing the extent to which Japan has accomplished its national interests.
Design/methodology/approach
The paper applies the role theory and narrative analysis to elucidate Japan's national role conception and its categories of national interests with regards to its ODA policy. It utilises both qualitative and quantitative methods to examine the success rate in achieving Japan's diplomatic objectives and how those interests have manifested over time.
Findings
The findings suggest a mixed outcome. Whilst Japan's ODA to China has helped in expanding trade and fostering mutual understanding and cooperation, it has been less successful in promoting democratic governance in China or effectively counterbalancing China's regional power. Hence, the realisation of national interests through ODA is a complex process contingent upon numerous factors.
Originality/value
This study stands out for its multifaceted approach in examining Japan's ODA policy towards China, integrating both quantitative and qualitative methodologies and applying the role theory in the context of international development aid. It fills a significant gap in the literature by analysing the interplay between national interests and foreign aid, providing nuanced insights into the successes and challenges of Japan's pursuit of its diplomatic objectives. The study's findings have important implications for understanding the complexity of international aid dynamics and can inform future policy decisions in the realm of international relations and foreign aid.
Details
Keywords
Josef Schindler, Andreas Kallmuenzer and Marco Valeri
The aim of this paper is to improve the understanding of strategies for how established companies can respond to disruptive innovation, handle increasing complexity, facilitate…
Abstract
Purpose
The aim of this paper is to improve the understanding of strategies for how established companies can respond to disruptive innovation, handle increasing complexity, facilitate entrepreneurial culture and processes and successfully manage organizational ambidexterity.
Design/methodology/approach
A qualitative multiple-case study was conducted to explore successful practices of innovation ambidexterity (IA) and their organizational design, entrepreneurial culture and mindset, processes and leadership. Two internationally established firms that have launched and established IA programs provided deep insight, revealing their strategy and learning on the path toward effective IA.
Findings
The findings show that accepting and managing the inherent complexity increases within an ambidextrous organization strategy is a decisive factor in achieving effective IA. As a result, segmenting small organizational units and granting them extensive autonomy is proposed for managing the complexity of an organization while increasing its effectiveness. Furthermore, it is shown that this helps foster entrepreneurial culture, mindsets and processes as additional mediators for achieving effective IA. Coaching, empowerment and trust were identified as key factors of ambidextrous leadership values that encourage entrepreneurial behavior and decision-making.
Originality/value
To the best of the authors knowledge the first study connecting the research fields of complexity management, organizational ambidexterity theory and entrepreneurial culture while applying the fundamentals of systems theory to propose a practical management framework for successfully responding to disruptive innovation.
Details
Keywords
Moses Shang-Min Lin and Noel A. Sarza
The COVID-19 pandemic had a disastrous impact on a substantial number of Filipino seafarers. The government agencies played a crucial role in helping the seafarers. This paper…
Abstract
Purpose
The COVID-19 pandemic had a disastrous impact on a substantial number of Filipino seafarers. The government agencies played a crucial role in helping the seafarers. This paper aims to explore the challenges that the Filipino seafarers faced amid the pandemic and initially evaluate the Philippine government’s countermeasures.
Design/methodology/approach
This paper reviewed academic literature and secondary data to identify and analyze the impact of the COVID-19 pandemic on seafarers. To identify the full range of policies and measures that have been adopted by the Philippines’ government amid the pandemic to mitigate the impact on seafarers, an extensive survey of various sources was conducted. Furthermore, an analytic hierarchy process (AHP) survey was conducted from seafarers' perspective to analyze the priority of these government initiatives.
Findings
This study identifies four key challenges for seafarers during the pandemic: crew change crisis, healthcare shortages, certification and the derived problems including financial and mental health issues. Notably, mental health problems are prevalent but receive limited government attention. Despite the government’s efforts to assist seafarers, the AHP survey identifies crew change assistance as the most crucial issue, possibly impacting all others.
Originality/value
This paper recognizes the significant information regarding aid in recovery management and provides much-needed assistance to seafarers during the pandemic and similar crisis situations. It bridges the research gaps and contributes knowledge to the government, stakeholders and various entities such as shipping companies, ship management firms and seafarers' manning agencies.
Details
Keywords
Bhawna, Sanjeev Kumar Sharma and Prashant Kumar Gautam
This study intends to investigate how an employee's proactive personality and a supervisor's idiosyncratic deals (i-deals) relate to their subordinates' affective commitment (AC…
Abstract
Purpose
This study intends to investigate how an employee's proactive personality and a supervisor's idiosyncratic deals (i-deals) relate to their subordinates' affective commitment (AC) and occupational well-being (OWB), in light of the mediating role of subordinates' i-deals, using proactive motivation theory and the job demand–resource (JD-R) model as theoretical foundations.
Design/methodology/approach
The study consisted of 342 employees working in the hospitality industry. To examine the proposed model, the researchers used the structural equation modelling approach and bootstrapping method in AMOS.
Findings
The results affirmed the influence of subordinates' proactiveness on AC and OWB, but no direct influence of supervisors' prior i-deals on subordinates' AC and OWB was established. When investigating the mediational role of subordinates' i-deals, a partial mediation effect was found between subordinates' proactive personality with AC and OWB, whereas full mediation was established between supervisors' i-deals and subordinates' AC and OWB.
Practical implications
These findings shed light on how i-deals improve AC and OWB for both groups of supervisors and subordinates. In an era of increasing competition amongst organizations operating within the hospitality industry, i-deals serve as a human resource strategy to recruit, develop and retain talented individuals.
Originality/value
The novelty of this research lies in its specific investigation of the combined influence of proactive personality as an individual factor and supervisors' i-deals as an organizational factor on subordinates' i-deals within the context of the hospitality industry. Furthermore, it aims to analyse the potential impact of these factors on AC and OWB.
Details
Keywords
This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of…
Abstract
Purpose
This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.
Design/methodology/approach
The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.
Findings
The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.
Originality/value
First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.
Details
Keywords
Becky Wai-Ling Packard, Beronda L. Montgomery and Joi-Lynn Mondisa
The purpose of this study was to examine the experiences of multiple campus teams as they engaged in the assessment of their science, technology, engineering and mathematics…
Abstract
Purpose
The purpose of this study was to examine the experiences of multiple campus teams as they engaged in the assessment of their science, technology, engineering and mathematics (STEM) mentoring ecosystems within a peer assessment dialogue exercise.
Design/methodology/approach
This project utilized a qualitative multicase study method involving six campus teams, drawing upon completed inventory and visual mapping artefacts, session observations and debriefing interviews. The campuses included research universities, small colleges and minority-serving institutions (MSIs) across the United States of America. The authors analysed which features of the peer assessment dialogue exercise scaffolded participants' learning about ecosystem synergies and threats.
Findings
The results illustrated the benefit of instructor modelling, intra-team process time and multiple rounds of peer assessment. Participants gained new insights into their own campuses and an increased sense of possibility by dialoguing with peer campuses.
Research limitations/implications
This project involved teams from a small set of institutions, relying on observational and self-reported debriefing data. Future research could centre perspectives of institutional leaders.
Practical implications
The authors recommend dedicating time to the institutional assessment of mentoring ecosystems. Investing in a campus-wide mentoring infrastructure could align with campus equity goals.
Originality/value
In contrast to studies that have focussed solely on programmatic outcomes of mentoring, this study explored strategies to strengthen institutional mentoring ecosystems in higher education, with a focus on peer assessment, dialogue and learning exercises.
Details
Keywords
Fredrik Svärdsten and Kristina Tamm Hallström
The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…
Abstract
Purpose
The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.
Design/methodology/approach
The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.
Findings
We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.
Originality/value
The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.
Details
Keywords
Emma Audrey Adams, Desmond Hunter, Joanne Kennedy, Tony Jablonski, Jeff Parker, Fiona Tasker, Emily Widnall, Amy Jane O'Donnell, Eileen Kaner and Sheena E. Ramsay
This study aims to explore the experiences of living through the COVID-19 pandemic for people who faced homelessness and dealt with mental health and/or substance use challenges.
Abstract
Purpose
This study aims to explore the experiences of living through the COVID-19 pandemic for people who faced homelessness and dealt with mental health and/or substance use challenges.
Design/methodology/approach
This qualitative study was comprised of 26 1:1 interviews (16 men and 10 women), conducted between February and May 2021 with people who experienced homelessness in North East England during the COVID-19 pandemic. An inductive reflexive thematic analysis was undertaken, with input from individuals with lived experience who were involved throughout the study.
Findings
Four themes were developed. The first theme, lack of support and exacerbation of mental health and substance use difficulties, highlighted how the lack of in-person support and increased isolation and loneliness led to relapses or new challenges for many people’s mental health and substance use. The second theme, uncertainty and fear during the pandemic, explored how the “surreal” experience of the pandemic led to many people feeling uncertain about the future and when things would return to normal. The third theme, isolation and impacts on social networks, discussed how isolation and changes to relationships also played a role in mental health and substance use. Finally, opportunity for reflection and self-improvement for mental health and substance use, explored how some people used the isolated time to re-evaluate their recovery journey and focus on self-improvement.
Practical implications
The experiences shared within this study have important implications for planning the future delivery and commissioning of health and social care services for people facing homelessness, such as sharing information accessibly through clear, consistent and simple language.
Originality/value
As one of the few papers to involve people with lived experience as part of the research, the findings reflect the unique narratives of this population with a focus on improving services.
Details