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1 – 10 of over 22000Heidi Hyytinen, Senja Laakso, Janna Pietikäinen, Rami Ratvio, Lotta Ruippo, Tarja Tuononen and Annukka Vainio
This study aims to assess higher education students’ interest in learning sustainability competencies and their pro-ecological worldviews at a large research-intensive university…
Abstract
Purpose
This study aims to assess higher education students’ interest in learning sustainability competencies and their pro-ecological worldviews at a large research-intensive university in Finland to provide a background information for developing a sustainability science course.
Design/methodology/approach
In total, 797 students participated in the study. The data were collected through an online survey that measured students’ interest in learning sustainability competencies and their pro-ecological worldviews. Participants were classified into five categories based on field of study. The data were analysed by using Pearson’s correlation, independent samples t-tests, and analysis of variance.
Findings
The participating students perceived learning of critical thinking and values thinking most interesting. Interest in learning sustainability competencies and pro-ecological worldview appeared to differ across fields of study. Participants studying humanities expressed lower interest in collaborative use of digital technology compared to the participating students in science and agriculture. Participating students in health and welfare scored lower on interest in learning values thinking than students in other study fields.
Research limitations/implications
The response rate was low. It is likely that the participants felt strongly about sustainability challenges, therefore making them more interested in sustainability competencies. The limited number of sustainability competencies studied does not allow generalisation to all sustainability competencies.
Practical implications
The differences in interest in learning sustainability competencies and pro-ecological worldview should be understood and considered when planning sustainability education.
Originality/value
These results provide new insights into the interlinkage of students’ interest in learning sustainability competencies, their pro-ecological worldviews and their field of study.
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The purpose of this paper is to highlight the importance of “freedom of science” (“academic freedom”) for the advancement of society and mankind, which, however, is permanently…
Abstract
Purpose
The purpose of this paper is to highlight the importance of “freedom of science” (“academic freedom”) for the advancement of society and mankind, which, however, is permanently endangered by powerful organisations, groups and individuals, who in pursuit of their one-sided interests are seeking to constrain information about the truth. As a broad term, freedom of science embraces freedom in research, learning, teaching and publication. All of these activities should be dedicated to identifying the truth and learning about the truth.
Design/methodology/approach
Three theoretical approaches are of importance for framing issues related to freedom of science, which in this paper are integrated into the framework of mindset agency theory: freedom is a value; “freedom” is claimed by agents who pursue specific interests (goals), which might constrain others; and individuals are agents who are interacting with each other within a social system – cooperation, ignorance or conflict.
Findings
Freedom as a value is at the core of intellectual autonomy. Intellectual autonomy is a necessary condition for innovation and advancement of knowledge. The observable modes of interaction/coexistence among researchers are influenced by individual research goals and by the researchers’ access to resources, which may be deliberately constrained by opponents or other researchers as competitors.
Research limitations/implications
For further research, which is beyond this paper, the authors can refer to: analyses of challenges of “academic freedom” – in terms of ethics, protection of individual human rights, political pressures and conflicts of interests; the issues of truth, i.e. the impact of fake news and creation of “alternate facts”; and the relation between academic freedom and employment (academic tenure) in present-day societies. Owing to lack of space, this paper cannot deal with the danger emerging from powerful organisations or powerful individuals, who are challenging freedom of science.
Social implications
If there is no freedom of science then social progress is constrained. If there is no access to right data, decisions will be wrong.
Originality/value
So far, a comprehensive cybernetic model was not published, which supports systems thinking about scholars and teachers (inter)acting in research organisations.
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Ingo Pies and Vladislav Valentinov
Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case…
Abstract
Purpose
Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.
Design/methodology/approach
This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.
Findings
The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.
Originality/value
For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Ana Junça Silva and Herminia Dias
Employer branding is a topic that has gained relevance in the organisational world. Currently, organisations need to differentiate themselves, and one of their biggest challenges…
Abstract
Purpose
Employer branding is a topic that has gained relevance in the organisational world. Currently, organisations need to differentiate themselves, and one of their biggest challenges is the search and retention of talent. One of the factors that have been associated with attracting talent is employer branding. However, studies that explore the relationship between this, corporate reputation and the intention to apply for a job are scarce. As such, this study aims to analyse the mediating role of corporate reputation in the relationship between employer branding and the intention to apply for a job offer.
Design/methodology/approach
To achieve the goals, data were collected from 225 Portuguese adults. The response rate was 75%. Based on a survey, respondents reported their perceptions of employer branding of a specific organisation, and they rated the organisation’s reputation and their intention to apply to that organisation.
Findings
The results showed that employer branding (interest value; social value; economic value; development value; application value) positively influenced an organisation’s corporate reputation, which, in turn, increased an individual’s intention to apply for an employment offer in that organisation.
Originality/value
The present study is a contribution to the literature on employer branding, as it reinforced the importance that employer branding and corporate reputation play in the intention of applying for a job offer.
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Giuseppe Grossi, Jarmo Vakkuri and Massimo Sargiacomo
Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.
Abstract
Purpose
Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.
Design/methodology/approach
The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.
Findings
Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.
Practical implications
This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.
Originality/value
Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.
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Dominic Detzen and Lukas Löhlein
This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their…
Abstract
Purpose
This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their seemingly casual nature, these values have featured in newspapers, transfer negotiations, academic research, and capital market communication – and have thus become reified.
Design/methodology/approach
The paper employs netnographic research methodology to collect and thematically analyze a wide range of user entries on the platform. These entries are studied using theoretical insights from the sociology of quantification and valuation.
Findings
The analysis reveals how values are constructed in constant interaction between value-proposing users and value-justifying “experts.” This dynamic form of relational valuation positions players relative to one another as well as to actual transactions on the transfer market. In the absence of authoritative guidelines, it is this possibility and affordance for interaction that enacts a coherent valuation regime. The paper further reveals the platform's response to a disruptive event, which risked bringing the user-expert dynamics to a halt, requiring intervention from the platform to repair its valuation frame.
Originality/value
The paper responds to increased scholarly interests in the valuation of professional athletes. It contributes to the extant literature on valuation, first, by analyzing the dynamic valuation work that feeds into the social construction of values and, second, by studying platform participation and user interaction in a socially engineered online space.
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Giuseppe Grossi and Daniela Argento
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Abstract
Purpose
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Design/methodology/approach
This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.
Findings
Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.
Research limitations/implications
Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.
Originality/value
This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.
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Jaume García and Carles Murillo
This study investigates three issues associated with playing sports video games: the correlates of participation (and its intensity) in this type of activity, their…
Abstract
Purpose
This study investigates three issues associated with playing sports video games: the correlates of participation (and its intensity) in this type of activity, their complementarity with traditional sports and their perception as sport. Given the scarcity of data on esports participation, these results can be seen as an initial approach to these issues with regard to esports.
Design/methodology/approach
Sequential, two-part and regression models are estimated using a sample of 11,018 individuals from the Survey of Sporting Habits in Spain 2015.
Findings
First, the association of the correlates follows different patterns for participation in sports video games and its intensity. Second, complementarity with traditional sports is found using different approaches. Third, young people consider this activity as a dimension of their overall interest in sports.
Practical implications
The different association of the correlates with participation in esports and its intensity can be used to define marketing and brand investment strategies. The complementarity between esports and traditional sports should influence how the actual stakeholders in sport define future strategies to favour the growth of both industries. Finally, the increasing perception of esports as a sport should influence the future organisation of multi-sport events like the Olympic Games.
Originality/value
Using sports video games participation as a proxy of esports participation, this study is the first to provide empirical evidence of the relevance of distinguishing between participation in esports and its intensity, their complementarity with traditional sports and their perception as sport.
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This paper presents an overview of embedded finance. It identifies the applications, use case examples, benefits and challenges of embedded finance. The paper also analyzes global…
Abstract
Purpose
This paper presents an overview of embedded finance. It identifies the applications, use case examples, benefits and challenges of embedded finance. The paper also analyzes global interest in embedded finance and compares it with interest in related finance concepts such as open finance, open banking, decentralized finance, financial innovation, Fintech and digital finance.
Design/methodology/approach
Granger causality test and two-stage least square regression were used to assess interest over time in embedded finance.
Findings
The empirical result show that interest in embedded finance increased significantly during the COVID-19 pandemic. The United States, the United Kingdom and India witnessed the highest interest in embedded finance compared to other countries. There is bi-directional Granger causality between interest in information about embedded finance and interest in information about financial innovation. There is uni-directional Granger causality between interest in information about embedded finance and interest in information about digital finance and open finance. The findings also reveal that interest in decentralized finance and open finance are significant determinants of interest in embedded finance. On the other hand, interest in embedded finance is a significant determinant of interest in digital finance, decentralized finance, Fintech and open banking. Also, interest in embedded finance is significantly correlated with interest in digital finance, decentralized finance, open banking and Fintech.
Originality/value
Presently, there is little academic interest in embedded finance despite the fact that embedded finance is part of the on-going digital finance revolution. This paper fills this gap in the literature by assessing the benefits, use case, challenges of embedded finance.
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