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Book part
Publication date: 25 May 2021

İrem Kaptangil

The Covid-19 pandemic, which started in China and spread rapidly all over the world in a short time, can be considered as a dynamic struggle that forces all individuals…

Abstract

The Covid-19 pandemic, which started in China and spread rapidly all over the world in a short time, can be considered as a dynamic struggle that forces all individuals and therefore organizations to act with new strategies. When considered in terms of its effects and consequences, it can even be regarded as the beginning of a new world order. In this new order, individuals who are unintentionally exposed to chaos theories and possible disaster scenarios related to Covid-19, both in their daily life and in organizational life, can make an effort to continue their lives with the increase in their anxiety levels. While this new order, which shakes the vital balance, forces individuals to struggle, the managers of the organization become a part of this struggle. In addition to the individual struggles of the employees, organizations are also in a separate struggle as providing the necessary support. In this chaos environment, it is important that the psychological health of the employees and the strategic moves of the organizations are mutually supportive in order to ensure a healthier working life. Therefore, this research was carried out with the support of current data and literature to evaluate the Covid-19 pandemic under the headings of remote work, work−family balance and the psychological reflections they cause. In this context, the changes caused by covid-19 were evaluated from the employee’s point of view, and inferences were made from the possible consequences of the situation.

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Contemporary Issues in Social Science
Type: Book
ISBN: 978-1-80043-931-3

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Article
Publication date: 9 August 2021

Mathias Falkenstein, Ulrich Hommel and Annie Snelson-Powell

The purpose of this paper is to enrich the discussion at the intersection of responsible management education (RME) and the pandemic with new views that explore together…

Abstract

Purpose

The purpose of this paper is to enrich the discussion at the intersection of responsible management education (RME) and the pandemic with new views that explore together the inhibitors of and drivers for a strengthening of RME in the emerging context. On the one hand, the pandemic crisis fosters the social role business schools play by supporting the enhancement of the RME rationale as an idealist foundational pillar of responsible business schools. On the other hand, it invites negative pragmatic responses in the light of financial and competitive disturbances that seem to enlarge the opportunity cost of moving RME forward.

Design/methodology/approach

The essay puts forward arguments that help dissect the inherent contradictions and synergies between idealistic and pragmatic business school strategies, as they are impacted by the dynamics of COVID-19. The analysis serves to frame a discourse over the extent to which the pandemic crisis is acting as an accelerator of the RME agenda or instead brings the risk of demolishing what has been achieved so far.

Findings

The authors form an opinion of the emerging factors that promote and inhibit RME in business schools as they grapple with the challenges of the pandemic whilst recognizing the inherent contradictions faced in their strategic choices and resourcing.

Originality/value

In light of the growing emphasis on RME in the literature, this study challenges the degree to which the agenda has already become firmly rooted as a core organizational and educational theme in business schools. By doing so, it delivers an assessment of RME progress as a relevant strategic lever for business schools, whilst nonetheless being at risk of back-sliding.

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Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

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Book part
Publication date: 25 May 2021

Abstract

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Contemporary Issues in Social Science
Type: Book
ISBN: 978-1-80043-931-3

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Article
Publication date: 11 August 2021

Yunlong Duan, Yan Liu, Yilin Chen, Weiqi Guo and Lisheng Yang

This study aims to focus on the impact of multi-level knowledge sharing between and within organizations on the risk control of rural inclusive finance. The paper presents…

Abstract

Purpose

This study aims to focus on the impact of multi-level knowledge sharing between and within organizations on the risk control of rural inclusive finance. The paper presents a synergistic risk control system integrating external and internal factors for rural inclusive finance by constructing different knowledge-sharing platforms in an environment, which is full of many uncertainties.

Design/methodology/approach

This study is based on survey methods. To achieve the research objectives, the authors adopt a single case study approach. For data collection, the authors apply a wide variety of methods such as semi-structured interviews, field visits, second-hand databases and official websites.

Findings

The results emphasize that using multi-level knowledge sharing such as the inter- and intra-organizational level, can facilitate the risk control of rural inclusive finance during the post-COVID-19 era. Furthermore, it is also noted that achieving knowledge sharing at different levels by building diverse knowledge-sharing platforms can promote the risk control of rural inclusive finance from the individual-organization level to the chain level of multi-organization collaboration, which contributes to the formation of symbiotic risk control ecology.

Research limitations/implications

The authors have formed the “Chinese wisdom” to deal with inclusive financial risks and to promote in-depth development in relation to the “last mile” practice of inclusive finance, which means the final and the most important phase of a project. The conclusions contribute to enriching the outcomes regarding the risk control of rural inclusive finance, provide experiences to its sustainable development and offer a reference to other countries with their risk control of rural inclusive finance.

Originality/value

Drawing on the knowledge-sharing approach, this study creatively resolves the persistent problems in the risk control of rural inclusive finance, which forms a powerful supplement to the extant literature. Meanwhile, the paper combines the two contextual factors of the post-COVID-19 era and emerging economies, which can be deemed as a novel attempt.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

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Expert briefing
Publication date: 24 May 2018

Growth and deleveraging in China.

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DOI: 10.1108/OXAN-DB233981

ISSN: 2633-304X

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Geographic
Topical
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Expert briefing
Publication date: 19 July 2017

China's economy grew by 6.9% year-on-year in the April-June quarter of 2017, in line with the 6.5-7.0% target. Marked growth in exports drove GDP expansion and combined…

Details

DOI: 10.1108/OXAN-DB222263

ISSN: 2633-304X

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Geographic
Topical
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Article
Publication date: 29 April 2020

Abhilash Panda and Andrew Bower

The purpose of this paper is to concentrate on the place of cyber security risk in the framework of global commitments adopted in 2015 to reduce disaster risks in an…

Abstract

Purpose

The purpose of this paper is to concentrate on the place of cyber security risk in the framework of global commitments adopted in 2015 to reduce disaster risks in an all-hazards approach. It explores the correlations between traditional risks associated with critical infrastructures – as understood by the Sendai framework – cyber security risks and the cascading effects characteristic of today’s complex and interrelated shocks and stresses. It takes a step further, expanding the focus of traditionally understood technological risks to explore cyber security risks, at the heart of our societies’ digital transformations,and showcase opportunities from the European context.

Design/methodology/approach

By reviewing existing literature on cyber security, disaster resilience and cascading disasters, this paper highlights current challenges and good practices undertaken by various governments.

Findings

Understanding disaster risks is a precondition to improving the mitigation of impacts of existing risks and preventing new risks. Effective risk reduction relies on a solid understanding of losses resulting from events to inform future actions, and on the assessment of risks relying on a robust evidence base and state-of-the-art scientific capacity to model and simulate potential hazards. In this context, embedding cyber security risks, and the complexity of cascading impacts in improving the understanding of disaster risks, calls for appropriate methods and tools allowing for a multi-risk and holistic focus to the assessment of risks and the planning of risk management capacities that follow.

Research limitations/implications

Globally and in Europe, focus on interconnected risk and their impacts is steadily increasing. Risk assessments are still conservative; incorporation of cyber resilience into national and local level DRR plans is yet not visible.

Originality/value

Existing research is restricted to cyber security and disaster resilience, as separated subjects. This paper, for the first time, brings together the interconnection between the two topic options to address them.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 11 no. 4
Type: Research Article
ISSN: 1759-5908

Keywords

Content available
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating…

Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 20 January 2021

Nakul Parameswar, Akriti Chaubey and Sanjay Dhir

There has been an increasing interest amongst the researchers to work and explore, “Black Swan” events which are not well studied. However, the “Black Swan” events hold an…

Abstract

Purpose

There has been an increasing interest amongst the researchers to work and explore, “Black Swan” events which are not well studied. However, the “Black Swan” events hold an eminent relevance amongst academicians and practitioners. The present study offers nuanced understanding of “Black Swan” events.

Design/methodology/approach

We undertook an extensive bibliometric analysis of the extant literature using “Black Swan” as guiding keyword with the help of SCOPUS database.

Findings

The search for articles only yielded 59 articles. Our analyses highlight the prominent works, authors and journals. Further, this study reveal the research gaps that may help guide future scholars interested in “Black Swan” events to examine in different context.

Research limitations/implications

The current study develops a research agenda and offers numerous research directions. Research on “Black Swan” events can be apprehended at three different stages – pre-black swan event, about black swan event and post-black swan event with identified sub-themes.

Originality/value

This paper is the pioneer research work to dedicatedly analyse the existing set of literature with “Black Swan”.

Details

Benchmarking: An International Journal, vol. 28 no. 7
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 19 March 2018

Jill Atkins and Warren Maroun

We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses…

Abstract

Purpose

We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. The purpose of this paper is to explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention.

Design/methodology/approach

The paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organisational accountability whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting.

Findings

The outcome of the writing is to: present an emancipatory “extinction accounting” framework which can be embedded within integrated reports, and a diagrammatic representation, in the form of an “ark”, of accounting and accountability mechanisms which, combined, can assist, the authors argue, in preventing extinction. The authors suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and non-governmental organisations (NGOs)) and organisations on biodiversity and species protection.

Research limitations/implications

The exploratory extinction accounting and accountability frameworks within this paper should provide a basis for further research into the emancipatory potential for organisational disclosures and mechanisms of governance and accountability to prevent species extinction.

Practical implications

The next steps for researchers and practitioners involve development and implementation of the extinction accounting and engagement frameworks presented in this paper within integrated reporting and responsible investor practice.

Social implications

As outlined in this paper, extinction of any species of flora and fauna can affect significantly the functioning of local and global ecosystems, the destruction of which can have, and is having, severe and dangerous consequences for human life. Extinction prevention is critically important to the survival of the human race.

Originality/value

This paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and to bring together the linkages in accounting and accountability mechanisms which, working together, can prevent species extinction.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

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