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1 – 10 of 137
Open Access
Article
Publication date: 6 April 2021

J. Ben Arbaugh, Alvin Hwang, Jeffrey J. McNally, Charles J. Fornaciari and Lisa A. Burke-Smalley

This paper aims to compare the nature of three different business and management education (BME) research streams (online/blended learning, entrepreneurship education and…

Abstract

Purpose

This paper aims to compare the nature of three different business and management education (BME) research streams (online/blended learning, entrepreneurship education and experiential learning), along with their citation sources to draw insights on their support and legitimacy bases, with lessons on improving such support and legitimacy for the streams and the wider BME research field.

Design/methodology/approach

The authors analyze the nature of three BME research streams and their citation sources through tests of differences across streams.

Findings

The three streams differ in research foci and approaches such as the use of managerial samples in experiential learning, quantitative studies in online/blended education and literature reviews in entrepreneurship education. They also differ in sources of legitimacy recognition and avenues for mobilization of support. The underlying literature development pattern of the experiential learning stream indicates a need for BME scholars to identify and build on each other’s work.

Research limitations/implications

Identification of different research bases and key supporting literature in the different streams shows important core articles that are useful to build research in each stream.

Practical implications

Readers will understand the different research bases supporting the three research streams, along with their targeted audience and practice implications.

Social implications

The discovery of different support bases for the three different streams helps identify the network of authors and relationships that have been built in each stream.

Originality/value

According to the authors’ knowledge, this paper is the first to uncover differences in nature and citation sources of the three continuously growing BME research streams with recommendations on ways to improve the support of the three streams.

Details

Organization Management Journal, vol. 18 no. 3/4
Type: Research Article
ISSN:

Keywords

Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Abstract

Details

Corporate Ethics for Turbulent Markets
Type: Book
ISBN: 978-1-78756-192-2

Open Access
Article
Publication date: 5 July 2021

Adele Berndt

Sport is an important economic activity, and understanding the role of teams and managers is necessary, yet managers – specifically their brand personas – have been the subject of…

3584

Abstract

Purpose

Sport is an important economic activity, and understanding the role of teams and managers is necessary, yet managers – specifically their brand personas – have been the subject of limited research. The purpose of this research is to explore the brand persona of a football manager, using Arsène Wenger as a case.

Design/methodology/approach

Due to the exploratory nature of the study, qualitative methods were used to explore the brand-building activity. Media reports and images that centred on Arsène Wenger's words covering a three-year period were analysed. In total, 1364 articles and 23 images were analysed in NVivo, using both a priori and emergent codes.

Findings

The findings show the construction of the brand persona in three main dimensions pertinent to his role as a manager. The first is the performance in the managerial role in which Arsène Wenger is appointed, the second is associated with the person (including emotions and self-expression) and the third is the context (i.e. football) in which the manager operates.

Research limitations/implications

The research focused on one manager while he was managing a premier league club and is limited to England.

Practical implications

While proposing a theoretical model, this study proposes football clubs understand a manager's persona in relation to the club's brand and the interactive effect. The support of the club on the persona is also indicated.

Originality/value

Football managers have received some research attention, but there has been no analysis of their brand personas. This study expands the understanding of the contribution of the manager to the club brand.

Details

International Journal of Sports Marketing and Sponsorship, vol. 23 no. 1
Type: Research Article
ISSN: 1464-6668

Keywords

Abstract

Details

Histories of Punishment and Social Control in Ireland: Perspectives from a Periphery
Type: Book
ISBN: 978-1-80043-607-7

Open Access
Article
Publication date: 20 May 2020

James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure…

3032

Abstract

Purpose

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.

Design/methodology/approach

The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.

Findings

The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.

Originality/value

The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 8 February 2023

Bridget McNally and Thomas O’Connor

This paper aims to examine the impact of the corporate lifecycle on the corporate governance practices of firms in the Republic of Korea.

1031

Abstract

Purpose

This paper aims to examine the impact of the corporate lifecycle on the corporate governance practices of firms in the Republic of Korea.

Design/methodology/approach

The authors use five corporate lifecycle measures and corporate governance scores from Black et al. (2012) to estimate governance-prediction models inclusive of corporate lifecycles measures for a sample of 497 Republic of Korea firms over the 1998–2004 period.

Findings

The authors find little evidence which points to a corporate governance lifecycle for firms in the Republic of Korea. The findings suggest that factors other than firm lifecycle best explain the corporate governance practices of firms in Korea.

Originality/value

Using a battery of lifecycle measures and corporate governance indexes and subindexes, the authors believe this paper represents the most rigorous study yet to study the corporate governance lifecycle in an emerging market economy, namely, the Republic of Korea.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 13 May 2022

Riccardo Stacchezzini, Cristina Florio, Alice Francesca Sproviero and Silvano Corbella

This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports.

1569

Abstract

Purpose

This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports.

Design/methodology/approach

This paper adopts a Latourian performative approach to explore the organisational mechanisms of change in terms of networks of actors, both “human” and “non-human”, involved in the preparation of risk-related disclosure. Empirical evidence is collected by means of in-depth interviews with the preparers of an integrated reporting pioneer company.

Findings

Preparing disclosure on corporate risks in the context of integrated reporting demands close interaction among several actors. When disclosure shifts from listing key risks to providing information on how these risks are managed or connect with corporate strategy and value creation, departments not usually involved in corporate reporting play an active role and external stakeholders offer pertinent insights, benchmarks and feedback. Integrated reporting and risk management frameworks are the “non-human” actors that facilitate the engagement of diverse “human” actors.

Practical implications

Preparers should be aware that risk disclosure within integrated reports requires collaboration among (“human”) actors belonging to different departments and the engagement of external stakeholders. Preparers should consider the frameworks of integrated reporting and risk management as facilitators of cross-departmental discussions and dialogue, rather than mere contributors of guidelines and recommendations.

Originality/value

This study enriches the scant literature on organisational mechanisms of change made in response to integrated reporting challenges, showing subsequent advancements in the organisational process underlying the preparation of risk disclosure.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 31 May 2017

Tapos Kumar

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure &…

1512

Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 16 August 2021

Sarah Keller, A.J. Otjen, Mary McNally, Timothy J. Wilkinson, Brenda Dockery, Jennifer Leonard and Hayley Southworth

The purpose of this research project was to improve public awareness to improve public awareness of the importance of energy conservation and to improve the use of simple…

1314

Abstract

Purpose

The purpose of this research project was to improve public awareness to improve public awareness of the importance of energy conservation and to improve the use of simple conservation strategies. A thorough evaluation of the net gain from the numerous energy campaigns rolled out to the public every year is lacking. This study conducted pre- and post-campaign surveys and focus groups to evaluate one campaign’s impact on self-reported energy behaviors.

Design/methodology/approach

The campaign used television public service announcements and a website to improve awareness of the city’s efforts to conserve energy and to increase individual energy conservation practices. Focus groups (n = 40) were used to identify common barriers to conservation, and pre- and post-surveys (n = 533, 479) were conducted to evaluate the campaign’s effectiveness.

Findings

Results indicated that the campaign increased positive changes in changing light bulbs and confidence in taking action to turn down thermostats, unplug devices and turn off lights. While follow-up research is needed on the precise mechanism of the psychological process at work, the findings are consistent with the concepts of self and response efficacy as needed components of any behavior change. The authors advocate the adoption of research-informed message design to maximize communication campaign effects.

Originality/value

This paper demonstrates how the combination of three prominent persuasion theories can be used to develop behavior change campaigns. Also, it is one of the few studies to evaluate the effectiveness of the Energy Star campaign.

Details

Journal of Ethics in Entrepreneurship and Technology, vol. 1 no. 1
Type: Research Article
ISSN: 2633-7436

Keywords

Open Access
Article
Publication date: 24 September 2020

Federico Barnabè and Sarfraz Nazir

This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation…

2467

Abstract

Purpose

This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related information; (3) investigate through an exploratory case study the interplays between IR and CE.

Design/methodology/approach

Building on a theoretical analysis of the interplays between CE and IR, this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study developed according to an action research perspective.

Findings

Through textual content analysis, the study provides data on CE-related reporting practices for 74 organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles support the analysis and the (re)presentation of CE-related information.

Research limitations/implications

Content analysis is used to explore how and to what extent companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single exploratory case study is used.

Practical implications

This article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples.

Originality/value

This work represents one of the first studies advocating and exploring the interplays between CE and IR. Additionally, this study aids in the development of a more standardized and established terminology for CE research and reporting practices.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 10 of 137