Search results

1 – 10 of 86
Article
Publication date: 12 July 2021

Rosa Lombardi, Antonietta Cosentino, Alessandro Sura and Michele Galeotti

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial…

Abstract

Purpose

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.

Design/methodology/approach

Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.

Findings

The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.

Practical implications

This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.

Originality/value

The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 16 February 2021

Johannes von Bloh

Entrepreneurial Ecosystems (EES) is among the fastest growing entrepreneurship research topics. With even greater vigour, the non-scientific world of economic development…

Abstract

Purpose

Entrepreneurial Ecosystems (EES) is among the fastest growing entrepreneurship research topics. With even greater vigour, the non-scientific world of economic development agencies, administrations and policymakers has adopted the construct and applies it widely “in the field”, often lacking a solid empirical foundation and pursuing sub-optimal approaches. Improving policy instruments for EES development requires a data driven approach to first understand an EES of a specific region before making any attempts to change it. The paper showcases an empirical approach to create empirically rooted EES policy implications, contributing to closing the gap for insight in regional EES data of sub-national regions.

Design/methodology/approach

Exploring a mixed method design, utilising quantitative Global Entrepreneurship Monitor data and combining it with EES stakeholder interviews, focusing on dysfunctions, redundancies, power asymmetries and cut off elements as well as in-layer division and public organisation behaviour.

Findings

One finding is, that regional economic development agencies (EDA), as a main public instrument to foster regional entrepreneurial activity, seem to bring the potential of a negative impact on Entrepreneurial Ecosystems bottom-up development and the ability to become self-sustained if they assume the role of competitors towards private organisations and businesses.

Research limitations/implications

As other work on EES, the approach used in this paper only sub-optimally covers temporal system dynamics.

Practical implications

This paper contributes to future EES support policies being rooted in an empirical foundation.

Originality/value

This paper not only progresses the empirical basis for research on regional EES but also lays the foundation for specific policy implications for a sub-national level entrepreneurial ecosystem.

Details

Journal of Entrepreneurship and Public Policy, vol. 10 no. 1
Type: Research Article
ISSN: 2045-2101

Keywords

Book part
Publication date: 21 October 2013

Ivan-Damir Anic, Milivoj Markovic and Nikola Knego

The purpose of this chapter was to investigate consumer perceptions of retail agglomeration (RA) characteristics in Zagreb region. Perceived RA characteristics were…

Abstract

Purpose

The purpose of this chapter was to investigate consumer perceptions of retail agglomeration (RA) characteristics in Zagreb region. Perceived RA characteristics were compared between two major types of RA: Planned retail agglomerations (PRA) and Evolved retail agglomerations (ERA).

Design/methodology/approach

Data were collected with consumer survey and analyzed using descriptive statistics, exploratory factor analysis and analysis of variance (ANOVA).

Findings

Findings indicate that four factors of RA characteristics can be identified: convenience, accessibility, atmosphere, and image. The shoppers’ ratings indicate the strength and weaknesses of RA, and also the dominant position of PRA as compared to evolved RA.

Originality/value

Results show that there were significant differences in shoppers’ perceptions between Planned and evolved RA in Zagreb region. Shoppers evaluated PRA better than ERA on all four factors. Convenience and atmosphere are the best-rated PRA characteristics. Managerial implications are discussed in the study.

Details

Challenges for the Trade of Central and Southeast Europe
Type: Book
ISBN: 978-1-78190-833-4

Keywords

Article
Publication date: 23 March 2010

Rodrigo Werlinger, Kasia Muldner, Kirstie Hawkey and Konstantin Beznosov

The purpose of this paper is to examine security incident response practices of information technology (IT) security practitioners as a diagnostic work process, including…

4241

Abstract

Purpose

The purpose of this paper is to examine security incident response practices of information technology (IT) security practitioners as a diagnostic work process, including the preparation phase, detection, and analysis of anomalies.

Design/methodology/approach

The data set consisted of 16 semi‐structured interviews with IT security practitioners from seven organizational types (e.g. academic, government, and private). The interviews were analyzed using qualitative description with constant comparison and inductive analysis of the data to analyze diagnostic work during security incident response.

Findings

The analysis shows that security incident response is a highly collaborative activity, which may involve practitioners developing their own tools to perform specific tasks. The results also show that diagnosis during incident response is complicated by practitioners' need to rely on tacit knowledge, as well as usability issues with security tools.

Research limitations/implications

Owing to the nature of semi‐structured interviews, not all participants discussed security incident response at the same level of detail. More data are required to generalize and refine the findings.

Originality/value

The contribution of the work is twofold. First, using empirical data, the paper analyzes and describes the tasks, skills, strategies, and tools that security practitioners use to diagnose security incidents. The findings enhance the research community's understanding of the diagnostic work during security incident response. Second, the paper identifies opportunities for future research directions related to improving security tools.

Details

Information Management & Computer Security, vol. 18 no. 1
Type: Research Article
ISSN: 0968-5227

Keywords

Article
Publication date: 4 October 2022

Teng Li, Nunung Nurul Hidayah, Ou Lyu and Alan Lowe

This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by…

Abstract

Purpose

This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally.

Design/methodology/approach

A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization.

Findings

Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA.

Originality/value

The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 November 2022

Corrado Andini

The aim is to assess how a policy of tertiary education for all affects the shape of the unconditional earnings distribution.

Abstract

Purpose

The aim is to assess how a policy of tertiary education for all affects the shape of the unconditional earnings distribution.

Design/methodology/approach

The paper discusses the quantile-regression literature looking at the link between education and wage inequality, also proving new evidence based on unconditional quantile regressions.

Findings

The findings support the idea that a policy of tertiary education for all increases the overall level of wage inequality.

Research limitations/implications

The research has implications for public policy and administration. Among the limitations, the paper does not deal with distributional aspects related to other outcomes (e.g. health outcomes) of the policy of interest.

Practical implications

The analysis highlights a series of potential government interventions aimed at reducing the wage-inequality externalities of the policy of interest.

Social implications

A policy of tertiary education for all, by itself, is not useful to fight wage inequality.

Originality/value

This paper belongs to the small group of studies using unconditional quantile regressions to study the link between education and wage inequality. It is the first study specifically looking at the distributional effects of a policy of tertiary education for all.

Details

Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 18 October 2022

Nicholas Apergis

This study explores the role of rising US student loan debt in explaining income inequality.

Abstract

Purpose

This study explores the role of rising US student loan debt in explaining income inequality.

Design/methodology/approach

The study uses the autoregressive distributed lag (ARDL) modeling approach to explore the short- and long-run impact of college debt on income inequality in the US through quarterly data over the period 2000–2019.

Findings

The results demonstrate the detrimental impact of student debt on national and regional income inequality. Moreover, the regional analysis highlights a more pronounced impact of student debt on income distribution in South and West regions. The findings document that these regions, with the lower student debt proportions, have the lowest average cost of attending college. Finally, the analysis explores two potential channels – i.e. race and homeownership – that could explain the link between college student debt and income inequality.

Practical implications

The results can be helpful for policymakers and researchers to formulate practical approaches for assessing and addressing the rising national student debt and income inequality.

Originality/value

This is the first, to the best of the author's knowledge, study that explores the impact of US college debt on income inequality.

Details

Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

Keywords

Book part
Publication date: 16 September 2022

Elena G. Popkova and Anastasia A. Sozinova

This chapter’s goal is to determine the essence and causal connections of the emergence of conflicts at the level of economic systems (countries) due to technological…

Abstract

This chapter’s goal is to determine the essence and causal connections of the emergence of conflicts at the level of economic systems (countries) due to technological inequality and to find the perspectives of overcoming these conflicts. The chapter models the economic and political conflict of modern time under the conditions of high-tech development based on the methods of variation analysis and regression analysis. It is proven that the scale of technological inequality in the world economy is very large. It is the economic and political conflict of modern time, the essence of which is as follows: the differentiation of economic systems amid digital development predetermines the opportunities for their entering the world markets. This chapter contributes to the development of the theory of economic and political conflicts, proving the existence of technological inequality as a new form of differentiation of economic systems amid digital development and defining this inequality as a new economic and political conflict of modern time. The chapter also contributes to the development of the theory of international trade, disproving – for the first time – the action of the principle of freedom of international trade. The authors describe technological barriers of the world markets, which limit the presence of countries that are behind the leading countries by digital development. Three key factors that determine the level of technological development of the economy are given: knowledge-intensive employment, venture investments and financing of innovations in business. Due to the above, the chapter provides opportunities for technological conflict management.

Book part
Publication date: 27 August 2016

Yang Wang, Nora Lustig and Otavio Bartalotti

Between 1995 and 2012, the wage distribution of male workers in Brazil shifted to the right and became less dispersed. This paper attempts to identify the reasons for that…

Abstract

Between 1995 and 2012, the wage distribution of male workers in Brazil shifted to the right and became less dispersed. This paper attempts to identify the reasons for that movement in male wage distribution, focusing on the impact of education expansion on wage distribution. The Oaxaca-Blinder (OB) and Recentered Influence Function (RIF) decomposition results show that both changes in returns on skills and upgrades in the composition of work skills contribute to increases in the average wage and wages at the 10th and 50th percentiles. The shifts in returns to skills had a decreasing impact on wages at the 90th percentile and are identified as the primary force reducing wage inequality. Education expansion had an equalizing impact on wage distribution, primarily through the decline in return to education.

Details

Income Inequality Around the World
Type: Book
ISBN: 978-1-78560-943-5

Keywords

Book part
Publication date: 27 August 2016

Adrian Robles and Marcos Robles

This paper argues that the assumption of a homogeneous workforce, which is implicitly invoked in the decomposition analysis of changes in welfare indicators, hides the…

Abstract

This paper argues that the assumption of a homogeneous workforce, which is implicitly invoked in the decomposition analysis of changes in welfare indicators, hides the role that schooling and its returns may have on the understanding of these changes. Using Peruvian cross-sectional data for a period of 10 years (2004–2013) and counterfactual simulations, this paper finds that the main factor contributing to poverty reduction has been individuals’ changes in labor earnings, and the role of these changes has been less important in reducing income inequality. The main driving force of reduced income inequality has been the fall in returns to education, which at the same time has been one of the important factors to constraining the period’s remarkable progress in poverty reduction and expansion of the middle class.

Details

Income Inequality Around the World
Type: Book
ISBN: 978-1-78560-943-5

Keywords

1 – 10 of 86