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1 – 10 of 66John Kwaku Amoh, Kenneth Ofori-Boateng, Randolph Nsor-Ambala and Ebenezer Bugri Anarfo
Some African policymakers have turned their attention towards electronic transaction levy (e-levy) to maximise tax revenues in recent years due to the inability to meet revenue…
Abstract
Purpose
Some African policymakers have turned their attention towards electronic transaction levy (e-levy) to maximise tax revenues in recent years due to the inability to meet revenue targets. However, some argue that the implementation of an e-levy will increase the tax burden (TB) and the currency outside banks (COB). Primarily, this paper examined the effects of the TB and COB on economic development as well as the impact of institutional quality on moderating the nexus.
Design/methodology/approach
This paper used structural equation modelling (SEM) and maximum likelihood (ML) estimation techniques on quarterised data from 1996 to 2020.
Findings
The results show that the TB negatively impacts gross domestic product (GDP) per capita and urbanisation but positively affects the Economic Freedom of the World Index (EFWI). The COB impacts EFWI, GDP per capita and urbanisation positively. Institutional quality moderates the TB and the COB, establishing positive relationships with the economic development indicators.
Practical implications
The findings strongly imply that the arguments that TB and COB are catalysts for tax evasion and corruption lack substantial empirical evidence.
Originality/value
The examination of the econometric impact of the COB on economic development is one of the first studies in the field. The paper recommends that to drive economic development and accelerate sustainable development goals (SDGs) achievement, tax revenues should be channelled into the productive sectors of the Ghanaian economy.
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Simeon Kaitibie, Arnold Missiame, Patrick Irungu and John N. Ng'ombe
Qatar, a wealthy country with an open economy has limited arable land. To meet its domestic food demand, the country heavily relies on food imports. Additionally, the over three…
Abstract
Purpose
Qatar, a wealthy country with an open economy has limited arable land. To meet its domestic food demand, the country heavily relies on food imports. Additionally, the over three year-long economic embargo enforced by regional neighbors and the covariate shock of the COVID-19 pandemic have demonstrated the country's vulnerability to food insecurity and potential for structural breaks in macroeconomic data. The purpose of this paper is to examine short- and long-run determinants of Qatar's imports of aggregate food, meats, dairy and cereals in the presence of structural breaks.
Design/methodology/approach
The authors use 24 years of food imports, gross domestic product (GDP) and consumer price index (CPI) data obtained from Qatar's Planning and Statistics Authority. They use the autoregressive distributed lag (ARDL) cointegration framework and Chambers and Pope's exact nonlinear aggregation approach.
Findings
Unit root tests in the presence of structural breaks reveal a mixture of I (1) and I (0) variables for which standard cointegration techniques do not apply. The authors found evidence of a significant long-run relationship between structural changes and food imports in Qatar. Impulse response functions indicate full adjustments within three-quarters of a year in the event of an exogenous shock to imports.
Research limitations/implications
An exogenous shock of one standard deviation on this variable would reduce Qatar's food imports by about 2.5% during the first period but recover after the third period.
Originality/value
The failure of past aggregate food demand studies to go beyond standard unit root testing creates considerable doubt about the accuracy of their elasticity estimates. The authors avoid that to provide more credible findings.
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Niamh Hickey, Aishling Flaherty and Patricia Mannix McNamara
There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress…
Abstract
Purpose
There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress and burnout reported by principals and deputy principals. Distributed leadership may offer some solutions to this challenge. This study aimed to explore the lived experiences of distributed leadership from a role sustainability perspective of school principals and deputy principals.
Design/methodology/approach
This paper follows a qualitative interpretivist approach based upon 15 semi-structured interviews with principals and deputy principals working in Irish post-primary schools. Data were analysed via thematic analysis.
Findings
Results indicate challenges to the sustainability of the role of senior school leaders comprising administrative overload, policy proliferation and challenges due to the complexity and breadth of the role of these school leaders. It was reported that engagement with distributed leadership could aid the sustainability of participants in their roles and the importance of focusing on well-being practices was also highlighted.
Practical implications
Recommendations include the need to reconsider policy proliferation and the need to reconceptualise school leadership. Further consideration regarding how distributed leadership can aid the sustainability of the role of senior school leaders, without adversely contributing to the already busy role of schoolteachers is also recommended.
Originality/value
The findings of this study are valuable as they reflect previous findings relating to the current challenges to sustainable school leadership as well as highlight distributed leadership as a potential aid to mitigate against these challenges.
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John Aliu, Douglas Aghimien, Clinton Aigbavboa, Andrew Ebekozien, Ayodeji Emmanuel Oke, Samuel Adeniyi Adekunle, Opeoluwa Akinradewo and Olushola Akinshipe
As the world experiences a rapid rise in technological advances, the engineering profession will be required to become even more socially responsible and emotionally stable to be…
Abstract
Purpose
As the world experiences a rapid rise in technological advances, the engineering profession will be required to become even more socially responsible and emotionally stable to be able to display higher levels of empathy towards the society they serve. Therefore, the purpose of this study is to evaluate the key emotional competencies (ECs) that engineers need to possess to thrive in the construction industry after graduation.
Design/methodology/approach
A quantitative research approach was conducted with close-ended questionnaires developed and administered to built environment professionals such as architects, construction managers, construction project managers, engineers and quantity surveyors.
Findings
The results showed that the ability to display a positive outlook on life, understand one's emotional triggers, ability to display resilience in hard times, control one's emotions and ability to show compassion to others were the highest-ranked ECs. Further analysis revealed four clusters such as self-awareness, empathy, self-regulation and self-motivation.
Practical implications
Practical guidance for higher education institutions is offered in terms of revamping and revisiting their engineering education curricula to develop these ECs to produce emotionally sound engineers for the ever-changing world of work.
Originality/value
As the world of work becomes increasingly dynamic and diverse, engineers will be required to possess empathy, social skills and high levels of ECs to be able to seamlessly interact with fellow professionals as well as the society they serve.
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Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John
Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…
Abstract
Purpose
Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.
Design/methodology/approach
Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.
Findings
Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.
Originality/value
We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.
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Jane Andrew and Max Baker
This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.
Abstract
Purpose
This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.
Design/methodology/approach
We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.
Findings
Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.
Research limitations/implications
The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.
Social implications
The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.
Originality/value
The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.
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João Viseu, Joana Santos, Carla Santarém Semedo, Arnold B. Bakker, Maria Tims, Sara Agrela and Beatriz Lagareiro
This study aims to adapt and validate the Job Crafting Scale (JCS), a measure based on the conceptualization of job crafting of the job demands–resources theory, for a sample of…
Abstract
Purpose
This study aims to adapt and validate the Job Crafting Scale (JCS), a measure based on the conceptualization of job crafting of the job demands–resources theory, for a sample of Portuguese workers and to test its psychometric properties regarding validity (factor, convergent, discriminant, and criterion) and reliability.
Design/methodology/approach
Two subsamples (n1 = 315 and n2 = 329) of Portuguese workers aged 18 years old and over participated in this research. Exploratory factor analysis and confirmatory factor analysis were used to assess the factor structure.
Findings
The results indicated that the Portuguese version of the JCS, with 18 items, has a factor structure composed of four-correlated factors. Furthermore, the results demonstrated the existence of factor, discriminant, and criterion validity, as well as reliability.
Originality/value
This study provides a job crafting measure adapted to the Portuguese language that can serve as a diagnostic tool for workers and organizations.
Propósito
Este estudio tuvo como objetivo adaptar y validar la Job Crafting Scale (JCS), una medida basada en la conceptualización de job crafting de la Teoría de Demandas-Recursos, para una muestra de trabajadores portugueses y probar sus propiedades psicométricas en cuanto a validez (factor, convergente, discriminante y de criterio) y confiabilidad.
Diseño/metodología/enfoque
En esta investigación participaron dos submuestras (n1 = 315 y n2 = 329) de trabajadores portugueses de 18 años o más. Se utilizó un análisis factorial exploratorio y un análisis factorial confirmatorio para evaluar la estructura factorial.
Resultados
Los resultados indicaron que la versión portuguesa del JCS, con 18 ítems, tiene una estructura factorial compuesta por cuatro factores correlacionados. Además, los resultados demostraron la existencia de validez factorial, discriminante y de criterio, así como confiabilidad.
Originalidad
Este estudio proporciona una medida de job crafting adaptada a la lengua portuguesa que puede servir como herramienta de diagnóstico para trabajadores y organizaciones.
Objetivo
Este estudo teve como objetivo adaptar e validar a Job Crafting Scale (JCS), uma medida baseada na conceptualização de job crafting da Teoria das Exigências-Recursos, numa amostra de trabalhadores portugueses e testar as suas propriedades psicométricas quanto à validade (fatorial, convergente, discriminante e de critério) e fiabilidade.
Desenho/metodologia/abordagem
Duas subamostras (n1 = 315 e n2 = 329) compostas por trabalhadores portugueses com 18 ou mais anos foram recolhidas. Foram utilizadas uma análise fatorial exploratória e uma análise fatorial confirmatória para analisar a estrutura fatorial.
Resultados
Os resultados obtidos indicaram que a versão portuguesa da JCS, composta por 18 itens, possui uma estrutura fatorial composta por quatro fatores correlacionados. Além disso, os resultados demonstraram a existência de validade fatorial, discriminante e de critério, bem como de fiabilidade.
Originalidade/valor
Este estudo fornece uma medida de job crafting adaptada para a língua portuguesa que pode servir como ferramenta de diagnóstico para trabalhadores e organizações.
Details
Keywords
- Job crafting
- Validity
- Proactivity
- Reliability
- Employees
- Job crafting
- Validez
- Proactividad
- Confiabilidad
- Trabajadores
- Palavras-chave: Job crafting
- Validade
- Proatividade
- Fiabilidade
- Trabalhadores
- Job crafting
- Validade
- Proatividade
- Fiabilidade
- Trabajadores
- Palavras-chave: Job crafting
- Validade
- Proatividade
- Fiabilidade
- Trabalhadores
Recently there has been a surge in interest about the use of artificial intelligence in organisations with art galleries introducing new technological innovations that coincide…
Abstract
Purpose
Recently there has been a surge in interest about the use of artificial intelligence in organisations with art galleries introducing new technological innovations that coincide with the digitalisation revolution. Virtual and immersive environments that are supported by social media and digital platforms are significantly changing customer experiences at art galleries. This is internationalising and making art gallery experiences more accessible thereby fostering the competitive advantage of art galleries.
Design/methodology/approach
Art gallery customers, stakeholders and managers are appreciating the use of artificial intelligence with resulting higher satisfaction rates. Building on competency and transformational entrepreneurship theory international art gallery managers were interviewed to understand the role of artificial intelligence in their organisations and the impact of internationalisation.
Findings
The data analysis revealed that the internationalisation of art galleries enabled artificial intelligence to transform in person and online visitor experience, work and marketing, and future art gallery development ideas. Results show that artificial intelligence is opening up new transformations derived from entrepreneurial behaviours.
Originality/value
Key managerial implications are that art gallery managers need to utilise their international networks in order to learn about artificial intelligence and other new technological innovation. Theoretical implications are that existing theory can be adapted to an art gallery and artificial intelligence context. Limitations and future research suggestions focus on the need to focus more on art galleries as cultural entities that are more likely to utilise new technology innovation such as artificial intelligence.
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Seleshi Sisaye and Jacob G. Birnberg
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…
Abstract
Purpose
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.
Design/methodology/approach
This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.
Findings
Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.
Originality/value
The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.
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This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the…
Abstract
Purpose
This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.
Design/methodology/approach
This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.
Findings
First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.
Practical implications
The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.
Originality/value
The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.
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