Search results

1 – 6 of 6
Article
Publication date: 20 November 2023

Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…

Abstract

Purpose

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

Design/methodology/approach

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Findings

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

Practical implications

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

Social implications

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Originality/value

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

Open Access
Article
Publication date: 14 March 2024

Hassam Waheed, Peter J.R. Macaulay, Hamdan Amer Ali Al-Jaifi, Kelly-Ann Allen and Long She

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream…

Abstract

Purpose

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

Design/methodology/approach

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

Findings

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

Practical implications

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

Originality/value

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

Details

Information Technology & People, vol. 37 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

Abstract

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Article
Publication date: 26 March 2024

Umaira Tabassum, Xing Qiang, Jaffar Abbas, Amjad Islam Amjad and Khalid Ibrahim Al-Sulaiti

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on…

Abstract

Purpose

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on for a balanced personality. The present study concerned adolescents' self-strength, happiness, and help-seeking behaviour. The authors aimed to explore the relationship between adolescents' self-strength and happiness and investigate the mediational effect of adolescents' help-seeking behaviour on their self-strength and happiness.

Design/methodology/approach

The research design of the current quantitative study was correlational, and 809 adolescents from China and Pakistan participated in the present study. Data were personally collected from participants through self-developed scales.

Findings

We deployed Pearson correlation and simple mediation using SPSS software and found a linear, positive, strong (r = 0.654, n = 809, p = 0.000 < 0.01) and statistically significant correlation between adolescents' self-strength and happiness. The authors also found a significant indirect effect of help-seeking on adolescents' self-strength and happiness at (β = 0.373, t(907) = 7.01).

Research limitations/implications

Using self-reported scales to gather information was one of the study's limitations. Adolescents may have misunderstood the notion or construct narrated in words or responded biasedly despite the bilingual scales.

Practical implications

This study offers social and practical implications for educators, parents, and school administrators to address the development of adolescents' personalities using a positive psychology lens.

Originality/value

The findings are of significant importance for teachers working in the elementary schools. They may work on adolescents' self-strength, happiness, and help-seeking to develop balanced personalities.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 29 March 2024

Ceri Pimblett and Lisa Ogilvie

The purpose of this paper is to examine recovery through lived experience. It is part of a series that explores candid accounts of addiction and recovery to identify important…

Abstract

Purpose

The purpose of this paper is to examine recovery through lived experience. It is part of a series that explores candid accounts of addiction and recovery to identify important components in the recovery process.

Design/methodology/approach

The G-CHIME model comprises six elements important to addiction recovery (growth, connectedness, hope, identity, meaning in life and empowerment). It provides a standard against which to consider addiction recovery, having been used in this series, as well as in the design of interventions that improve well-being and strengthen recovery. In this paper, a first-hand account is presented, followed by a semi-structured e-interview with the author of the account. Narrative analysis is used to explore the account and interview through the G-CHIME model.

Findings

This paper shows that addiction recovery is a remarkable process that can be effectively explained using the G-CHIME model. The significance of each component in the model is apparent from the account and e-interview presented.

Originality/value

Each account of recovery in this series is unique and, as yet, untold.

Details

Advances in Dual Diagnosis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-0972

Keywords

Book part
Publication date: 3 April 2024

Christopher McMahon and Peter Templeton

In recent years, the relationship between Manchester United fans and their club has been put under the spotlight due to the contentious relationship between the fanbase and the…

Abstract

In recent years, the relationship between Manchester United fans and their club has been put under the spotlight due to the contentious relationship between the fanbase and the club’s American owners, the Glazer family. However, the commercialisation of Manchester United and their ramping up of their associated brand accelerated massively during the 1990s, as a result of the coincident timing of the country’s glamour club returning to dominance during a period of ever-greater financial returns for top-flight success. As the undoubted commercial trailblazers in English football (and the first English club to be listed on the Stock Exchange), analysing their development during the 1990s is, arguably, the best way of understanding how and why top-flight football clubs operate the way they do and, in a knock-on effect on the league’s competitiveness, why the clubs below them can so easily fall away.

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Keywords

1 – 6 of 6