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1 – 10 of 13Helen Inseng Duh, Hong Yu, Marike Venter de Villiers, Vladimira Steffek and Dan Shao
Large, influential and profitable young adults are being targeted for fast fashion that negatively impacts the environment. The transition from a fast to an environmentally…
Abstract
Purpose
Large, influential and profitable young adults are being targeted for fast fashion that negatively impacts the environment. The transition from a fast to an environmentally friendly slow fashion is a challenging process and culturally dependent. The process starts with slow fashion idea adoption. Thus, the authors modified an information acceptance model (IACM) to examine information characteristics (idea/information quality, credibility, usefulness, source credibility) and consumer factors (need for idea and attitudes) impacting intentions to adopt the slow fashion idea in Canada, South Africa (individualists) and China (collectivists).
Design/methodology/approach
Cross-sectional data were collected from South African (n = 197), Chinese (n = 304) and Canadian (n = 227) young adults (18–35 years old) at universities in metropolitan cities. Partial least squares structural equation modeling was used to analyze the data.
Findings
The results show that while most information characteristics and consumer factors are vital for slow fashion attitudes and intention formation, information quality and trust in the sources were a problem in individualistic cultures as opposed to the collectivist culture. This finding confirms the greater tendency of collectivists to trust disseminated information on environmental issues. In all cultures, attitudes impacted idea adoption intentions. On testing IACM, the multigroup analyses showed no significant differences between young adults in the individualistic cultures. Attitudes mediated most relationships and were highly explained by IACM (South Africa, 49.6%; China, 74.5%; and Canada, 64.5%).
Originality/value
In emerging and developed markets, this study informs environmentalists and green fashion brands of information characteristics that can create positive attitudes and slow fashion idea adoption intentions among influential young adults.
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Anthony Alexander, Maneesh Kumar, Helen Walker and Jon Gosling
Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a…
Abstract
Purpose
Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a major climate and biodiversity problem. Innovative supply chain monitoring services promise to address such impacts. Legislation also designates “forest-risk commodities”, demanding supply chain due diligence of their provenance. But such data alone does not produce change. This study investigates how theory in performance measurement and management (PMM) can combine with sustainable supply chain management (SSCM) and decision theory (DT) via case study research that addresses paradoxes of simplicity and complexity.
Design/methodology/approach
Given existing relevant theory but the nascent nature of the topic, theory elaboration via abductive case study research is conducted. Data collection involves interviews and participatory design workshops with supply chain actors across two supply chains (coffee and soy), exploring the potential opportunities and challenges of new deforestation monitoring services for food supply chains.
Findings
Two archetypal food supply chain structures (short food supply chains with high transparency and direct links between farmer and consumer and complex food supply chains with highly disaggregated and opaque links) provide a dichotomy akin to the known/unknown, structured/unstructured contexts in DT, enabling novel theoretical elaboration of the performance alignment matrix model in PMM, resulting in implications for practice and a future research agenda.
Originality/value
The novel conceptual synthesis of PMM, SSCM and DT highlights the importance of context specificity in developing PMM tools for SSCM and the challenge of achieving the general solutions needed to ensure that PMM, paradoxically, is both flexible to client needs and capable of replicable application to deliver economies of scale. To advance understanding of these paradoxes to develop network-level PMM systems to address deforestation impacts of food supply chains and respond to legislation, a future research agenda is presented.
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Colleen Fitzpatrick and Adam Friedman
This study explores how one novice teacher navigated his first-year teaching sixth-grade social studies.
Abstract
Purpose
This study explores how one novice teacher navigated his first-year teaching sixth-grade social studies.
Design/methodology/approach
One-sixth grade novice teacher was observed during his unit on the Islamic Empire. The teacher was interviewed before the unit began to understand his approach to combating Islamophobia and interviewed again after the unit so he could reflect on the unit and discuss if he believed he had accomplished his original goal. Classroom artifacts (handouts, slide decks, etc.) were collected.
Findings
The findings highlight the various forces that impacted the decisions the teacher made in the classroom. Lack of support from administration and various colleagues left the teacher feeling overwhelmed and unable to accomplish his goals. While the teacher started the unit with a clear purpose for teaching against Islamophobia, he ultimately taught a unit where students memorized discrete pieces of information.
Originality/value
This study adds to previous research on the need for providing administrative support for novice teachers to be able to teach in ambitious ways by highlighting the numerous shortcomings.
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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Kia Turner, Darion Wallace, Danielle Miles-Langaigne and Essence Deras
This study aims to present radical abolition studies, which encourages us to (re)member that the abolition of institutions and systems is incomplete without the abolition of their…
Abstract
Purpose
This study aims to present radical abolition studies, which encourages us to (re)member that the abolition of institutions and systems is incomplete without the abolition of their attendant epistemes of domination. The authors draw on the etymology of the word radical to encourage abolitionist praxis to grab systemic harm at its epistemological roots. Within radical abolition studies, this study presents Black abolition theory, which aims to make explicit a theorization of Blackness and works to abolish the episteme of anti-Blackness.
Design/methodology/approach
This paper offers Black abolition theory within radical abolition studies to reground abolition in its Black theoretical roots and to interrogate the concept of anti-Blackness and other epistemes of domination in abolitionist study and practice. Using a close reading of W.E.B. Du Bois’ Black Reconstruction, and subsequent books and articles in abolition studies and educational studies that reference it, the authors highlight Du Bois’ original conceptualization of abolitionism as an ultimate refutation of a racial-social order and anti-Blackness. The authors then put Michael Dumas and kihana ross’ theory of BlackCrit into conversation with abolitionist and educational theory to push forward Black abolition theory.
Findings
Radical abolition studies and its attendant strand of Black abolition theory presented in this paper encourages scholars and practitioners to go beyond the dismantling of current instantiations of systemic harm for Black and other minoritized people – such as the school as it currently operates – and encourages the questioning and dismantling of the epistemes of domination sitting at the foundation of these systems of harm.
Originality/value
Black abolition theory contextualizes abolition in education by rooting abolitionist educational praxis in Black lineages. More generally, radical abolition studies encourages further research, study and collaboration in partnership with others who have historically participated in the fight against being labeled as subhuman to upend all epistemes of domination.
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Andrea Sestino, Adham Kahlawi and Andrea De Mauro
The data economy, emerging from the current hyper-technological landscape, is a global digital ecosystem where data is gathered, organized and exchanged to create economic value…
Abstract
Purpose
The data economy, emerging from the current hyper-technological landscape, is a global digital ecosystem where data is gathered, organized and exchanged to create economic value. This paper aims to shed light on the interplay of the different topics involved in the data economy, as found in the literature. The study research provides a comprehensive understanding of the opportunities, challenges and implications of the data economy for businesses, governments, individuals and society at large, while investigating its impact on business value creation, knowledge and digital business transformation.
Design/methodology/approach
The authors conducted a literature review that generated a conceptual map of the data economy by analyzing a corpus of research papers through a combination of machine learning algorithms, text mining techniques and a qualitative research approach.
Findings
The study findings revealed eight topics that collectively represent the essential features of data economy in the current literature, namely (1) Data Security, (2) Technology Enablers, (3) Business Implications, (4) Social Implications, (5) Political Framework, (6) Legal Enablers, (7) Privacy Concerns and (8) Data Marketplace. The study resulting model may help researchers and practitioners to develop the concept of data economy in a structured way and provide a subset of specific areas that require further research exploration.
Practical implications
Practically, this paper offers managers and marketers valuable insights to comprehend how to manage the opportunities deriving from a constantly changing competitive arena whose value is today also generated by the data economy.
Social implications
Socially, the authors also reveal insights explaining how the data economy features may be exploited to build a better society.
Originality/value
This is the first paper exploring the data economy opportunity for business value creation from a critical perspective.
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Lin Han, Hansi Hu and Terry Walter
Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.
Abstract
Purpose
Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.
Design/methodology/approach
The determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.
Findings
The results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.
Originality/value
This study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.
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Nini Xia, Sichao Ding, Tao Ling and Yuchun Tang
Safety climate plays an important role in the high-risk construction industry. Advances have been made in the understanding of construction safety climate in terms of four…
Abstract
Purpose
Safety climate plays an important role in the high-risk construction industry. Advances have been made in the understanding of construction safety climate in terms of four interrelated themes, specifically, its definition, measurement, antecedents and consequences. However, knowledge remains fragmented as the studies are scattered, and a systematic review covering these four themes is lacking. To address this research gap, this study aims to perform a systematic literature review of construction safety climate literature regarding the four themes.
Design/methodology/approach
Following the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) protocol guidelines, 178 eligible articles were obtained. This study provided thematic analysis of the 178 papers to identify what is known and what is not yet fully known regarding the four themes of construction safety climate. This study also conducted a descriptive analysis to identify the influential scholars, keywords, theories and research methods used by the literature, and finally presented an integrative framework directing future research.
Findings
The literature has not reached a consensus on the definition and measurement of construction safety climate. While it has identified the impact of safety climate on both behavioral and accident consequences, it has paid less attention to the antecedents and their underlying mechanisms regarding safety climate. Fang D. and Lingard H. are identified as the most influential authors in this field. “Questionnaire” and “safety behavior” are the keywords most closely related to safety climate. Unfortunately, the existing evidence for the causal relationships between safety climate and its antecedents and consequences is weak, as many studies lack clear theoretical substance, use a concurrent research design and focus only on individual-level climate perceptions. Finally, to support the development of construction safety climate around the four themes, potential research directions and research methods supporting them are illustrated.
Originality/value
This review makes contributions by integrating existing construction studies covering its definition, measurement, antecedents and consequences. This review also makes contributions to specific themes: no review exists on the antecedents of construction safety climate, and this review fills that gap; with regard to consequences, the existing reviews focus either on safety outcomes or safety behavior, but this review included both of them and further elaborated the different theories underpinning the relationships between safety climate and them. It is hoped that this systematic review will be helpful to the research community toward developing a nomologic network and promoting knowledge integration with respect to construction safety climate.
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This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common…
Abstract
Purpose
This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.
Design/methodology/approach
In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.
Findings
The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.
Originality/value
This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.
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Shahla Safwat Ravhee and Sazdik Ahmed
This paper aims to examine how the interrelation between architecture and the physical environment came to prominence and influenced the pioneering modernist architects to acquire…
Abstract
Purpose
This paper aims to examine how the interrelation between architecture and the physical environment came to prominence and influenced the pioneering modernist architects to acquire the features of modern architecture that the British modernists later adopted. How the post-war urban poor of Britain, suffering from ill-health and dire need of sun, air and a good environment, played an essential role in alleviating the environmental concerns of the modern movement architects.
Design/methodology/approach
The methodology of this research involves a comprehensive architectural analysis of the Finsbury Health Centre alongside an in-depth historical investigation of modernist design principles. This review article examines books, articles and some archival materials, such as recordings, pictures, etc. on the early phase of British modernism and its environmental dimension by looking at the works of historians, architects and critics.
Findings
Design based on modernist principles. While it can be seen as the political agenda of the Labor Party, this building was not only functionally efficient but also represented the biometric concerns of modern architecture with the most natural means.
Research limitations/implications
While this study provides valuable insights, it may be limited by historical documents and data availability.
Originality/value
The originality and value of this paper lie in its examination of the Finsbury Health Centre as a case study, shedding light on the environmental rhetoric of modernism in historic architecture. By providing a holistic assessment of the building’s environmental aspects, this research contributes to both architectural history and contemporary sustainable design practices.
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