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1 – 10 of 41Parvez Mia, James Hazelton and James Guthrie Am
This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source…
Abstract
Purpose
This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.
Design/methodology/approach
The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.
Findings
While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.
Research limitations/implications
An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.
Originality/value
Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.
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Giustina Secundo, Rosa Lombardi, Johannes Dumay and James Guthrie A.M.
This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These…
Abstract
Purpose
This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These three countries represent the majority of IC accounting research related to universities.
Design/methodology/approach
This study critically reviews a selection of university-based IC accounting research, applying Alvesson and Deetz’s (2000) critical perspectives of insight, critique and transformative redefinition.
Findings
The analysis reveals that European public universities follow the Humboldtian model of higher education, integrating a third mission to society into their traditional roles as teaching and research institutions. This study explored how the emergence of a third mission for the university was conceptualised. This study also provided insights, critique and a transformative redefinition to advance IC as a strategic resource in European public universities.
Originality/value
The findings provide academics and policymakers with insights, critique and a transformative redefinition of IC as a strategic resource for European public universities to meet future challenges in an ever-changing world.
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James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…
Abstract
Purpose
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.
Design/methodology/approach
A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.
Findings
The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.
Originality/value
Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.
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Katherine Leanne Christ, Roger Leonard Burritt, Ann Martin-Sardesai and James Guthrie
Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research…
Abstract
Purpose
Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia.
Design/methodology/approach
Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future.
Findings
Evidence indicates that accounting academics hold diverse views toward interdisciplinarity. There is also confusion between multidisciplinarity and interdisciplinarity in the journals in which academic accountants publish. Further, there is mixed messaging among Deans, disciplinary leaders and emerging scholars about the importance of interdisciplinary research to, on the one hand, publish track records and, on the other, secure grants from government and industry. Finally, there are differing perceptions about the disciplines to be encouraged or accepted in the cross-fertilisation of ideas.
Originality/value
This paper is novel in gathering first-hand data about the opportunities, challenges and tensions accounting academics face in collaborating with others in interdisciplinary research. It confirms a discouraging pressure for emerging scholars between the academic research outputs required to publish in journals, prepare reports for industry and secure research funding, with little guidance for how these tensions might be managed.
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Jesse R. Ford, Brittany N. Brewster and Jordan Farmer
This conceptual work synthesizes the experiences of Black men who are collegiate athletes and introduces new theoretical considerations on the formation of their leadership…
Abstract
This conceptual work synthesizes the experiences of Black men who are collegiate athletes and introduces new theoretical considerations on the formation of their leadership identities in predominantly white institutions. This scholarship focuses on historical understandings of how race and gender influenced the creation of the current Black man in collegiate identity. This work expands on Du Bois' (1903) concept of double consciousness, Fanon's (1952) views on Blackness, and Bertrand Jones and colleagues' culturally responsive leadership learning model (2016). Collectively, the three frameworks highlight the significance of leadership in the development of Black men who are student-athletes. The conclusion includes implications and recommendations for future research as we work to support and develop Black men beyond their athletic identity.
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Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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Muhammad Ali, Susan Freeman, Lei Shen, Lin Xiong and Muhammad Adnan Zahid Chudhery
This study clarifies how intra-organizational social capital (IOSC) and unit-organizational ambidexterity (UOA), using resource-based view and dynamic capability theory, together…
Abstract
Purpose
This study clarifies how intra-organizational social capital (IOSC) and unit-organizational ambidexterity (UOA), using resource-based view and dynamic capability theory, together support organizational value creation. While there is research in strategic human resource management (SHRM) exploring the role of resources and its uses, there remains limited understanding of how resources are linked and their effective utilization in the service sector. This study aims to examine the mediating process linking employee-experienced service-oriented high-performance work systems (SHPWS) experienced by employees and service performance by integrating IOSC and UOA.
Design/methodology/approach
This study uses time lagged data from managers and employees of different branches of Chinese state-owned banks. To test the proposed hypotheses, path analysis was applied.
Findings
The path analysis results reveal that employee-experienced SHPWS is an important antecedent of service performance. Moreover, IOSC (as resources) and UOA (uses) strongly mediate the theorized relationship.
Originality/value
This study attempts to refine theory and practice with clearer, more insightful and coherent means to better understand and help unpack the ‘black box’ between SHPWS-performance relationships through a new linkage model.
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Sanja Pupovac and Mona Nikidehaghani
The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…
Abstract
Purpose
The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.
Design/methodology/approach
A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.
Findings
A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.
Originality/value
This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.
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Laura-Diana Radu and Daniela Popescul
The Covid-19 pandemic has profoundly affected urban communities, generating the need for an immediate response from local governance. The availability of urban data platforms in…
Abstract
Purpose
The Covid-19 pandemic has profoundly affected urban communities, generating the need for an immediate response from local governance. The availability of urban data platforms in some smart cities helped the relevant actors to develop various solutions in an innovative and highly contextual way. The purpose of this paper is to explore the role of data platforms in smart cities in the context of the Covid-19 crisis.
Design/methodology/approach
A total of 85 studies were identified using the Clarivate Analytics Web of Science electronic library. After applying exclusion and inclusion criteria, 61 publications were considered appropriate and reasonable for the research, being read in-depth. Finally, only 52 studies presented relevant information for the topic and were synthesized following the defined research questions. During the research, the authors included in the paper other interesting references found in selected articles and important information regarding the role of data in the fight against Covid-19 in smart cities available on the Internet and social media, with the intention to capture both academic and practical perspectives.
Findings
The authors' main conclusion suggests that based on their previous expertise in collecting, processing and analyzing data from multiple sources, some smart cities quickly adapted their data platforms for an efficient response against Covid-19. The results highlight the importance of open data, data sharing, innovative thinking, the collaboration between public and private stakeholders, and the participation of citizens, especially in these difficult times.
Practical implications
The city managers and data operators can use the presented case studies and findings to identify relevant data-driven smart solutions in the fight against Covid-19 or another crisis.
Social implications
The performance of smart cities is a social concern since the population of urban communities is continuously growing. By reviewing the adoption of information technologies-based solutions to improve the quality of citizens' life, the paper emphasizes their potential in societies in which information technology is embedded, especially during a major crisis.
Originality/value
This research re-emphasizes the importance of collecting data in smart cities, the role of the diversity of their sources and the necessity of citizens, companies and government synergetic involvement, especially in a pandemic context. The existence of smart solutions to process and extract information and knowledge from large data sets was essential for many actors involved in smart cities, helping them in the decision-making process. Based on previous expertise, some smart cities quickly adapted their data platforms for an efficient response against Covid-19. The paper analyzes also these success cases that can be considered models to be adopted by other municipalities in similar circumstances.
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