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Based on the case study of an SME company in the United Kingdom (which we will call SweetStar Cloud), this paper examines the attempts of the company to achieve significant strategic change. The company is attempting to move from being a tradition managed service provider of information services towards becoming a significant influencer in the market for digital services in the UK. As part of a knowledge transfer partnership (KTP), a local UK University has been closely involved in developing this new strategic direction and it is well poised to present and analyse the story. From the use of tried and tested strategic tools, including Porter's generic strategies and segmentation and targeting, the company has also embraced digital-specific approaches for developing partnerships with clients, developing pilot projects and experimenting with its use of social media. At the heart of this research is an analysis of the move from push marketing towards models of attraction. This paper aims to explore how traditional strategic tools are still applicable in the digital era alongside new tactical approaches in the digital sector. This aim has led to an approach to business that is responsible, in terms of moving away from a traditional push-selling model to one of partnership with customers at a strategic level. Strategy in dynamic markets often highlights responsiveness as a key success factor. The ability to respond (a response-ability) requires more agile companies. As SweetStar Cloud has developed its strategy, it has focused in achieving this more effective ability to respond through a more collaborative approach. In this sense, agile response-ability converges with business responsibility, as new abilities in communication, cooperation and trust development become key.

Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.

This paper aims to propose that the socio-technical perspective is under-represented when appraising the adoption potential of renewable energy technologies (RETs) in late-industrialising countries and that this results in under-adoption. It also aims to identify a methodological approach that allows the socio-technical perspective to be integrated into management decision-making, alongside the more typical economic appraisal methodology.

A case study and novel mixed-methodology approach is used, which applies the diffusion of innovations framework, innovation system (IS) framework and system dynamics modelling (SDM) alongside traditional economic modelling and appraisal techniques. This approach is used to assess the adoption potential of solar photovoltaic (PV) and diesel water pumping systems in the wildlife conservation sector and surrounding rural communities in Kenya. The case study approach tests the merits of the mixed-methodology approach.

The life-cycle costs of solar PV water pumping systems are lower in nearly all financing and utilisation scenarios; offer additional social, technical and environmental benefits; and the conditions exist for greater adoption. The use of an integrated diffusion of innovations and IS framework generates significant qualitative data that can support management decision-making. The use of SDM techniques aid conceptualisation of the community economic, water and institutional systems into which water pumps may be diffused and provide a starting point for formal SDM simulation. The results suggest that these techniques capture the socio-technical perspective well and, when used alongside traditional project appraisal approaches, produce more complete information with which to support management decision-making.

This mixed-methodology approach could be used by practitioners to increase the diffusion and adoption of RETs in more complex contexts in late-industrialising countries. The emergent theory built through the case-study approach should be tested further to assess the merits of applying these techniques to support RET management decision-making in other contexts and more broadly.

This study examines (1) the extent of key audit matters (KAMs) reported by auditors is related to accounting estimates, (2) whether measurement uncertainty and management bias affect auditors to do so and (3) whether the use of accounting estimates, given the measurement uncertainty and management bias reported in KAMs adversely affects the decision usefulness of accounting information.

Data on key audit matters, accounting estimates, measurement uncertainty, management bias, etc. were collected from the auditor's reports of 351 sample Chinese listed firms. It employs regression analyses to assess the hypotheses on issues affecting the report of these key audit matters and the impacts on the decision usefulness of accounting information.

Fair value and impairment loss estimations make up of 2.6 and 44.1% of the 606 KAMs identified, respectively. Measurement uncertainty is positively, while management bias is negatively, affecting auditors report KAMs related to accounting estimates. The use of accounting estimates in firms where their auditors reported the KAMs related to accounting estimates does not enhance the value and predictive relevance of reported earnings. The assurance works on, and reporting of, KAMs served as a “red flag” about the accounting estimates.

The use of accounting estimates does not always lead to enhanced decision-useful accounting information. Auditors, in their stewardship role, shall ensure that the measurement uncertainty issue is appropriately identified, addressed and verified. In addition, they shall provide an effective check-and-balance to the accounting discretion managers have in providing decision-useful information from opportunistic reporting.

This study examines the proposition that while the use of estimates can enhance the decision usefulness of accounting information, it can also induce measurement uncertainty and management bias into financial reporting.

Tropical wetland ecosystems are threatened by climate change but also play a key role in its mitigation and adaptation through management of land use and other drivers. Local-level assessments are needed to support evidence-based wetland management in the face of climate change. This study aims to examine the local communities’ knowledge and perception of climate change in Yala wetland, Kenya, and compare them with observed data on climate trends. Such comparisons are useful to inform context-specific climate change adaptation actions.

The study used a mixed methods approach that combined analysis of climate data with perceptions from the local community. Gridded data on temperature and rainfall for the period from 1981 to 2018 were compared with data on climate change perceptions from semi-structured questionnaires with 286 key informants and community members.

Majority of the respondents had observed changes in climate parameters – severe drought (88.5%), increased frequency of floods (86.0%) and irregular onset and termination of rains (90.9%) in the past 20 years. The perceptions corresponded with climate trends that showed a significant increasing trend in the short rains and the average maximum temperature, high incidence of very wet years and variability in onset and termination of rainfall between 1981 and 2018. Gender, age and education had little influence on knowledge and awareness of climate change, except for frequency of floods and self-reported understanding of climate change. The community perceived the wetland to be important for climate change adaptation, particularly the provision of resources such as grazing grounds during drought.

The study faced challenges of low sample size, use of gridded climate data and reproducibility in other contexts. The results of this study apply to local communities in a tropical wetland in Western Kenya, which has a bi-modal pattern of rainfall. The sample of the study was regional and may therefore not be representative of the whole of Kenya, which has diverse socioeconomic and ecological contexts. Potential problems have been identified with the use of gridded data (for example, regional biases in models), although their usefulness in data scarce contexts is well established. Moreover, the sample size has been found to be a less important factor in research of highly complex socio-ecological systems where there is an attempt to bridge natural and social sciences.

This study addresses the paucity of studies on climate change trends in papyrus wetlands of sub-Saharan Africa and the role of local knowledge and perceptions in influencing the management of such wetlands. Perceptions largely influence local stakeholders’ decisions, and a study that compares perceptions vs “reality” provides evidence for engagement with the stakeholders in managing these highly vulnerable ecosystems. The study showed that the local community’s perceptions corresponded with the climate record and that adaptation measures are already ongoing in the area.

This study presents a case for the understanding of community perceptions and knowledge of climate change in a tropical wetland under threat from climate change and land use change, to inform management under a changing climate.