Search results
1 – 10 of 10Jo Bates, Helen Kennedy, Itzelle Medina Perea, Susan Oman and Lulu Pinney
The purpose is to present proposals to foster what we call a socially meaningful transparency practice that aims to enhance public understanding of data-based systems through the…
Abstract
Purpose
The purpose is to present proposals to foster what we call a socially meaningful transparency practice that aims to enhance public understanding of data-based systems through the production of accounts that are relevant and useful to diverse publics, and society more broadly.
Design/methodology/approach
The authors’ proposals emerge from reflections on challenges they experienced producing written and visual accounts of specific public sector data-based systems for research purposes. Following Ananny and Crawford's call to see limits to transparency practice as “openings”, the authors put their experience into dialogue with the literature to think about how we might chart a way through the challenges. Based on these reflections, the authors outline seven proposals for fostering socially meaningful transparency.
Findings
The authors identify three transparency challenges from their practice: information asymmetry, uncertainty and resourcing. The authors also present seven proposals related to reduction of information asymmetries between organisations and non-commercial external actors, enhanced legal rights to access information, shared decision making about what gets made transparent, making visible social impacts and uncertainties of data-systems, clear and accessible communication, timing of transparency practices and adequate resourcing.
Social implications
Socially meaningful transparency aims to enhance public understanding of data-based systems. It is therefore a necessary condition not only for informed use of data-based products, but crucially for democratic engagement in the development of datafied societies.
Originality/value
The paper contributes to existing debates on meaningful transparency by arguing for a more social, rather than individual, approach to imagining how to make transparency practice more meaningful. The authors do this through their empirical reflection on our experience of doing transparency, conceptually through our notion of socially meaningful transparency, and practically through our seven proposals.
Details
Keywords
Nedal Sawan, Krayyem Al-Hajaya, Rami Ibrahim A. Salem and Mohammad Alshhadat
This study aims to explore the perceptions of accountancy students on the use of technology, blended learning and flipped classroom in two emerging UK higher education…
Abstract
Purpose
This study aims to explore the perceptions of accountancy students on the use of technology, blended learning and flipped classroom in two emerging UK higher education institutions (HEIs).
Design/methodology/approach
The primary data for the study were collected using a questionnaire survey and descriptively analysed.
Findings
The findings revealed that there is some use of technology in terms of the Blackboard and PowerPoint presentations but blogs and wikis have very limited use. An aspect that does not seem to be integrated fully yet is the use of blended technology and a flipped classroom.
Practical implications
The study findings offer a picture of how technology, blended learning and the flipped classroom technique were utilised with accountancy students prior to the coronavirus disease 2019 (COVID-19) pandemic. This information is valuable for accounting educators and by extension to other aspects of business studies disciplines in providing a comparison between the pre-COVID-19 scenario and the current one and thus enabling an evaluation of advancement in the application of these teaching strategies as a result of the pressure imposed by social distancing. Such intelligence will facilitate the identification of areas where enhancing learning outcomes has been possible and point to opportunities for improved student experience.
Originality/value
Where COVID-19 brought about significant structural change in teaching and learning in the HE environment, this study represents a pre-COVID-19 consideration of student perceptions on blended learning and flipped classroom. This study thus has the potential to anchor future relevant studies that consider the post-COVID-19 environment.
Details
Keywords
Zaid Alwashah, Ghaleb J. Sweis, Husam Abu Hajar, Waleed Abu-Khader and Rateb J. Sweis
This study aims to examine the challenges facing the construction industry practitioners toward adopting digital construction technologies in the Jordanian construction industry.
Abstract
Purpose
This study aims to examine the challenges facing the construction industry practitioners toward adopting digital construction technologies in the Jordanian construction industry.
Design/methodology/approach
Quantitative methods were used by reviewing the related literature to include 16 challenges that face the Jordanian construction industry in adopting digital construction. A questionnaire was used to achieve the desired study objectives for 373 respondents from various institutions and companies. The questionnaire was analyzed with SPSS using statistical tests such as mean score, Kruskal–Wallis H test and factor analysis.
Findings
After collecting the quantitative data, the study showed that the most challenges facing construction industry practitioners toward adopting digital construction techniques are lack of qualified workers, high requirement for computing equipment’s, high initial cost of bringing these technologies to the market and construction firms low investment in research and development. These challenges faced by respondents were divided into three main factors, namely, construction’s nature, financial constraints and poor management support.
Originality/value
This study provides information and statistics on the challenges that face individuals or companies toward adopting digital construction techniques in Jordan. It proposes recommendations and proper practical implantation strategies to overcome the challenges.
Details
Keywords
Rishabh Rajan, Mukesh Jain and Sanjay Dhir
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Abstract
Purpose
This study aims to identify the critical factors contributing to India-based non-governmental organizations (NGOs) capacity building and value creation for beneficiaries.
Design/methodology/approach
A total interpretive structural modeling technique has been used to develop a hierarchical model of critical factors and understand their direct and indirect interrelationships. The driving force and dependence force of these factors were determined by using cross-impact matrix multiplication applied to classification analysis.
Findings
This study identifies 12 critical factors influencing NGO capacity building in India’s intellectual disability sector across four dimensions. Internal organizational capabilities include infrastructure, staff qualifications, fundraising, vocational activities and technical resources. Second, coordination and stakeholder engagement highlight government and agency collaboration, dedicated board members and stakeholder involvement. Third, adaptability and responsiveness emphasize adjusting to external trends and seizing opportunities. Finally, impact and value creation emphasis on improving value for persons with disabilities (PWDs).
Practical implications
The findings of this study have practical implications for Indian NGOs working for PWDs. The study provides NGOs with a structural model for improving organizational capacity by identifying and categorizing critical factors into the strategic model.
Originality/value
There is a scarcity of literature on capacity building for disability-focused NGOs in India. This study seeks to identify critical factors and develop a hierarchical model of those factors to assist policymakers in India in building the capacity of NGOs.
Details
Keywords
Samuel Jebaraj Benjamin, Pallab Kumar Biswas, Nirosha Hewa Wellalage and Yimei Man
This paper aims to examine the association between environmental disclosure and waste performance.
Abstract
Purpose
This paper aims to examine the association between environmental disclosure and waste performance.
Design/methodology/approach
This study is based on a sample of S&P 500 firms over a nine-year period from 2010 to 2018. The pooled ordinary least squares (OLS), logistic, propensity score matching (PSM) and instrumental variable-generalized method of moments regressions analyses have been used to examine the data.
Findings
The findings show a significant positive relationship between waste performance and environmental disclosure, suggesting that firms with superior waste performance tend to disclose more environmental information. Further, the authors distinguish between “hard” and “soft” environmental disclosures and find that the effect of waste performance is consistently positive and significant for each type. The observed positive and significant association of waste performance with environmental disclosure remains unchanged, regardless of the industry affiliation of firms, although firms from industries that are less environmentally sensitive provide a slightly higher level of environmental disclosure. The authors also explore possible channels that may explain the association between waste performance and environmental disclosure and find that litigation risk and cash holdings positively moderate the association. The finding remains robust to a number of alternative estimation approaches.
Originality/value
Overall, the authors present important evidence that waste performance is an important indicator of environmental disclosure. The findings are useful for corporations and stakeholders and have important implications around the globe as the authors continue to grapple with the ongoing issue of waste.
Details
Keywords
Vishnu K. Ramesh and A. Athira
This study examines the association between geopolitical risk (GPR) and corporate tax, which is a major source of revenue for the government and a significant explicit cost for…
Abstract
Purpose
This study examines the association between geopolitical risk (GPR) and corporate tax, which is a major source of revenue for the government and a significant explicit cost for firms. The authors use a comprehensive measure of GPR to study its effects on corporate taxes by using an international sample.
Design/methodology/approach
The authors adopt the geopolitical measure constructed by Caldara and Iacoviello (2022) as a proxy for GPR and cash-effective tax rate benchmarked with statutory tax rate to measure corporate tax avoidance. The authors employ panel regression with fixed effects (FEs) to investigate the impact of GPR on corporate tax avoidance. The authors also conduct a battery of robustness tests to ensure the strength of the study’s results.
Findings
This study’s empirical results indicate that sample firms increase their tax avoidance amid increasing GPR. Further analyses show that financial constraints incentivize firms to avoid taxes during rising geopolitical tensions. The authors also provide evidence on the role of firm-level and country-level governance in weakening the association between GPR and tax avoidance.
Practical implications
Policymakers and governments may strengthen the enforcement rule to limit aggressive tax practices of corporates during GPR to balance fiscal deficit. In addition, this study sheds light on the debate among administrators and politicians over the efficacy of current tax laws and governance structures in the presence of heightened GPR.
Originality/value
The authors extend the literature on GPR by analyzing its effect on corporate tax avoidance. Unlike existing single-country studies, the authors use a cross-country setup to investigate the impact of GPR on tax avoidance, making this study’s results more generalizable as the authors control for a host of country, industry, and time factors. Apart from political uncertainty, terrorism, and climatic issues, the authors document GPR as a strong macroeconomic driver of corporate tax avoidance. The authors make a new contribution to the literature on the moderating role of governance and institutional factors on the association between tax avoidance and GPR in an international context. The authors also contribute to the literature on macroeconomic determinants of tax avoidance.
Details
Keywords
Amer Jazairy, Emil Persson, Mazen Brho, Robin von Haartman and Per Hilletofth
This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into…
Abstract
Purpose
This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.
Design/methodology/approach
Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.
Findings
The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.
Research limitations/implications
This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.
Practical implications
The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.
Originality/value
This is one of the first SLRs on drone applications in LMD from a logistics management perspective.
Details
Keywords
Muhammed Sajid, K.A. Zakkariya and Myriam Ertz
The zero-waste lifestyle (ZWL) is considered a reasonable step towards controlling waste generation and minimizing the consequences of human activities on the environment. The…
Abstract
Purpose
The zero-waste lifestyle (ZWL) is considered a reasonable step towards controlling waste generation and minimizing the consequences of human activities on the environment. The main aim of this study is to examine the behavioral antecedents of ZWL.
Design/methodology/approach
The study draws on the theoretical underpinnings of the theory of planned behavior (TPB) and the norm activation model (NAM) to develop a conceptual framework to understand the antecedents to ZWL. A cross-sectional survey among 349 randomly-selected consumers provided data analyzed with the partial least square-structural equation modeling (PLS-SEM) methodology.
Findings
The results demonstrate that personal norms, attitude, subjective norms and perceived behavioral control positively influenced the intention to adopt ZWL. Additionally, the study showed that the awareness of consequences influenced personal norms, attitudes and subjective norms. However, the study identified an intention–behavior gap in adopting ZWL.
Originality/value
This study serves as a pioneering exploration of the behavioral factors that impact the adoption of ZWL. Additionally, the paper endeavors to elucidate the underlying reasons behind the intention–behavior gap within this particular context. Consequently, the study offers substantial theoretical and practical implications aimed at promoting and fostering greater adoption of ZWL practices.
Details