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Article
Publication date: 4 July 2023

Benjamin Scott

This paper aims to examine the history of data leaks and investigative journalism, the techniques and technology that enable them and their influence in Australia and abroad. It…

Abstract

Purpose

This paper aims to examine the history of data leaks and investigative journalism, the techniques and technology that enable them and their influence in Australia and abroad. It explores the ethical and professional considerations of investigative journalists, how they approach privacy and information-sharing and how this differs from intelligence practice in government and industry. The paper assesses the strengths and limitations of Collaborative Investigative Reporting based on Information Leaks (CIRIL) as a kind of public-facing intelligence practice.

Design/methodology/approach

This study draws on academic literature, source material from investigations by the International Consortium of Investigative Journalists and the Organised Crime and Corruption Reporting Project, and a survey of financial crime compliance professionals conducted in 2022.

Findings

The paper identifies three key causal factors that have enabled the rise of CIRIL even as traditional journalism has declined: the digital storage of information; increasing public interest in offshore finance and tax evasion; and “virtual newsrooms” enabled by internet communications. It concludes that the primary strength of CIRIL is its creation of complex global narratives to inform the public about corruption and tax evasion, while its key weakness is that the scale and breadth of the data released makes it difficult to focus on likely criminal activity. Results of a survey of industry and government professionals indicate that CIRIL is generally more effective as public information than as an investigative resource, owing to the volume, age and quality of information released. However, the trends enabling CIRIL are likely to continue, and this means that governments and financial institutions need to become more effective at using leaked information.

Originality/value

Over the past decade, large-scale, data-driven investigative journalism projects such as the Pandora Papers and the Russian Laundromat have had a significant public impact by exposing money laundering, financial crime and corruption. These projects share certain hallmarks: the use of human intelligence, often sourced from anonymous leaks; inventive fusion of this intelligence with data from open sources; and collaboration among a global collective of investigative journalists to build a narrative. These projects prioritise informing the public. They are also an important information source for government and private sector organisations working to investigate and disrupt financial crime.

Details

Journal of Financial Crime, vol. 31 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Content available
Article
Publication date: 21 November 2023

Josef Schindler, Andreas Kallmuenzer and Marco Valeri

The aim of this paper is to improve the understanding of strategies for how established companies can respond to disruptive innovation, handle increasing complexity, facilitate…

Abstract

Purpose

The aim of this paper is to improve the understanding of strategies for how established companies can respond to disruptive innovation, handle increasing complexity, facilitate entrepreneurial culture and processes and successfully manage organizational ambidexterity.

Design/methodology/approach

A qualitative multiple-case study was conducted to explore successful practices of innovation ambidexterity (IA) and their organizational design, entrepreneurial culture and mindset, processes and leadership. Two internationally established firms that have launched and established IA programs provided deep insight, revealing their strategy and learning on the path toward effective IA.

Findings

The findings show that accepting and managing the inherent complexity increases within an ambidextrous organization strategy is a decisive factor in achieving effective IA. As a result, segmenting small organizational units and granting them extensive autonomy is proposed for managing the complexity of an organization while increasing its effectiveness. Furthermore, it is shown that this helps foster entrepreneurial culture, mindsets and processes as additional mediators for achieving effective IA. Coaching, empowerment and trust were identified as key factors of ambidextrous leadership values that encourage entrepreneurial behavior and decision-making.

Originality/value

To the best of the authors knowledge the first study connecting the research fields of complexity management, organizational ambidexterity theory and entrepreneurial culture while applying the fundamentals of systems theory to propose a practical management framework for successfully responding to disruptive innovation.

Article
Publication date: 17 May 2023

Mohamed Shaker Ahmed, Adel Alsamman and Kaouther Chebbi

This paper aims to investigate feedback trading and autocorrelation behavior in the cryptocurrency market.

Abstract

Purpose

This paper aims to investigate feedback trading and autocorrelation behavior in the cryptocurrency market.

Design/methodology/approach

It uses the GJR-GARCH model to investigate feedback trading in the cryptocurrency market.

Findings

The findings show a negative relationship between trading volume and autocorrelation in the cryptocurrency market. The GJR-GARCH model shows that only the USD Coin and Binance USD show an asymmetric effect or leverage effect. Interestingly, other cryptocurrencies such as Ethereum, Binance Coin, Ripple, Solana, Cardano and Bitcoin Cash show the opposite behavior of the leverage effect. The findings of the GJR-GARCH model also show positive feedback trading for USD Coin, Binance USD, Ripple, Solana and Bitcoin Cash and negative feedback trading for Ethereum and Cardano only.

Originality/value

This paper contributes to the literature by extending Sentana and Wadhwani (1992) to explore the presence of feedback trading in the cryptocurrency market using a sample of the most active cryptocurrencies other than Bitcoin, namely, Ethereum, USD coin, Binance Coin, Binance USD, Ripple, Cardano, Solana and Bitcoin Cash.

Details

Studies in Economics and Finance, vol. 41 no. 1
Type: Research Article
ISSN: 1086-7376

Keywords

Article
Publication date: 23 January 2024

Stefania Velardo, Kristen Stevens, Michelle Watson, Christina Pollard, John Coveney, Jessica Shipman and Sue Booth

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or…

Abstract

Purpose

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or experiences, and even within the same family unit, children and their parents may report differing views and experiences of family food insecurity. The purpose of this narrative review is to identify studies that include children's voices and their perceptions, understanding, and experience of food insecurity in the household.

Design/methodology/approach

This narrative review aimed to address the following questions: (1) “What research studies of household food insecurity include children's voices?” and (2) “Across these studies, how do children perceive, understand and experience food insecurity in the household?”. A database search was conducted in October 2022. After inclusion and exclusion criteria were applied, 16 articles remained for review.

Findings

The findings from this review were organised into three themes: Theme 1: Ways children coped with accessing food or money for food; Theme 2: Food-related strategies children used to avoid hunger; and Theme 3: Children attempt to mask food insecurity.

Research limitations/implications

Future research should further explore the long-term consequences of social pressures and informal economic engagement on children's well-being and social development. By addressing the social determinants of food insecurity, this study can strive to create supportive environments that enable all children to access adequate nutrition and thrive.

Social implications

Overall, the findings of this review demonstrate the significant social pressures that shape children's responses to food insecurity. Results suggest that children's decision-making processes are influenced by the desire to maintain social standing and avoid the negative consequences of being food insecure. As such, this review underscores the need for a comprehensive understanding of the social context in which food insecurity occurs and the impact it has on children's lives. Understanding these dynamics is crucial for developing effective interventions and policies addressing the multifaceted challenges food insecure children face.

Originality/value

This review has highlighted a need for interventions to incorporate trauma-informed strategies to protect children from and respond to the psychologically distressing experiences and impact of living in food insecure households.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 15 December 2023

Amos Gavi, Emma Plugge and Marie Claire Van Hout

The dual epidemic of non-communicable diseases (NCDs) and human immuno-deficiency virus (HIV) in Sub-Saharan Africa has increased substantially in recent years, with…

Abstract

Purpose

The dual epidemic of non-communicable diseases (NCDs) and human immuno-deficiency virus (HIV) in Sub-Saharan Africa has increased substantially in recent years, with cardiovascular disease representing a significant contributor to the regional burden of disease. Very little is known about the cardiovascular health of people deprived of their liberty in the region. The purpose of this study was to collate extant literature on the topic.

Design/methodology/approach

A scoping review mapped and described what is known about cardiovascular disease in prison populations in Sub-Saharan Africa. A systematic search of empirical literature with no date limitation was conducted in English. Sixteen studies representing six Sub-Saharan African countries (Cameroon, Nigeria, Guinea, Burkina Faso, Ghana and Ethiopia) were charted, categorised and thematically analysed.

Findings

Seven key themes were identified: custodial deaths and autopsy; cardiorespiratory fitness and exercise; cardiovascular disease and elderly people in prison; cardiovascular disease and women in prison; dietary deficiencies; influence of sleep patterns on cardiovascular disease; and other associated risk factors. Most natural deaths at autopsy of custodial deaths were due to cardiovascular disease. Cardiorespiratory fitness was low in prisons, and poor sleep patterns and dietary deficiencies are likely contributors to the burden of cardiovascular disease in prisons. The needs of elderly and female prison populations are ill-considered.

Originality/value

To the best of the authors’ knowledge, this is the first known attempt to scope extant literature on cardiovascular disease in Sub-Saharan African prisons. A strategic focus on the cardiovascular health of people in prison is warranted. Routine monitoring and expansion of existing prison health-care services and integration of NCD services with infectious disease (HIV and tuberculosis) programmes in prisons are required.

Details

International Journal of Prison Health, vol. 20 no. 1
Type: Research Article
ISSN: 2977-0254

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 July 2023

Edem M. Azila-Gbettor, Christopher Mensah and Martin K. Abiemo

The study aims to examine the moderating influence of perceived co-worker support in the nexus between compulsory citizenship behaviour, job involvement and social loafing amongst…

Abstract

Purpose

The study aims to examine the moderating influence of perceived co-worker support in the nexus between compulsory citizenship behaviour, job involvement and social loafing amongst university interns.

Design/methodology/approach

Four hundred and sixty-two) respondents took part in the study by completing a self-reported questionnaire distributed via online WhatsApp platform. The respondents were selected using multistage sampling technique. The data were processed and analysed using IBM SPSS version 24 and PLS-SEM, respectively.

Findings

Results reveal interns’ experience of compulsory citizenship behaviour positively influences their social loafing and negatively influences their job involvement. Furthermore, the support received from co-workers’ reduces the negative influence of compulsory citizenship behaviour on interns’ (1) social loafing and (2) job involvement.

Research limitations

The study’s main limitations have been identified as the type of organisation in which the internship was completed and the number of years of internship experience. Future research may seek to address this problem by obtaining data from a cohort that is categorised based on the nature of the organisation and duration of the internship.

Practical implications

Perceived co-worker support has been found to reduce the negative effects of interns’ compulsory citizenship behaviour on their job outcomes. It is recommended that organisations establish a supportive work environment to assist interns. This can be achieved through various means, such as engaging in team-building activities and assigning mentors, among other strategies.

Originality/value

One of the first to have examined a model linking compulsory citizenship behaviour, job involvement, social loafing and perceived co-worker support amongst interns in a higher education environment.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Article
Publication date: 4 April 2023

Andrew Ebekozien, Clinton Ohis Aigbavboa and Mantoa Ramotshela

Stakeholder engagement in construction projects is an ingredient that contributes to project optimal performance. Many developing countries have a paucity of literature about…

4645

Abstract

Purpose

Stakeholder engagement in construction projects is an ingredient that contributes to project optimal performance. Many developing countries have a paucity of literature about stakeholders' engagement in construction projects. Therefore, the study investigated South Africa's shareholders' engagement in construction projects and recommended possible measures to mitigate potential limitations.

Design/methodology/approach

The researchers collated data from South African experts in stakeholder engagement via a phenomenology type of qualitative research design. They explored the “perceived hindrances” facing stakeholders' engagement in construction projects and proffer measures to mitigate them. The study analysed collected data via thematic analysis and achieved saturation. Three themes emerged from the analysed data.

Findings

Findings show that efficient stakeholder engagement will enhance team collaboration and integrated construction project delivery. Results identified the perceived limitations facing stakeholders' engagement in South Africa's construction projects and categorised them into individual perceived hindrances, organisational perceived hindrances and government-related perceived hindrances. Also, findings proffer measures to mitigate perceived hindrances via policies and programmes within the sector.

Practical implications

Besides enhancing policymakers and other stakeholders in South Africa's construction industry to understand the benefits of stakeholder engagement better, the study may stir up the construction sector's stakeholders to embrace enhanced and effective stakeholders' management.

Originality/value

This study contributes to construction project practice that involves stakeholders, as it reveals the underlying causes of perceived hindrances facing stakeholders' engagement in construction projects. Also, it proffers feasible solutions to mitigate these hindrances and enhance stakeholders' engagement within South Africa's construction projects.

Details

Benchmarking: An International Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 31 January 2024

Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…

Abstract

Purpose

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

Design/methodology/approach

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

Findings

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

Practical implications

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Originality/value

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 November 2023

Tiina Kasuk and Sirje Virkus

This study aims to enhance the understanding of the current research landscape regarding the utilisation of telepresence robots (TPRs) in education.

Abstract

Purpose

This study aims to enhance the understanding of the current research landscape regarding the utilisation of telepresence robots (TPRs) in education.

Design/methodology/approach

The bibliometric and thematic analysis of research publications on TPRs was conducted using papers in the Scopus database up to 2023. The final analysis focused on 53 papers that adhered to the selection criteria. A qualitative analysis was performed on this set of papers.

Findings

The analysis found a rising trend in TPR publications, mostly from the USA as conference papers and journal articles. However, these publications lacked technology integration frameworks, acceptance models and specific learning design models. TPRs have proven effective in various learning environments, fostering accessible education, better communication, engagement and social presence. TPRs can bridge geographical gaps, facilitate knowledge sharing and promote collaboration. Obstacles to implementation include technical, physical, social and emotional challenges. Publications were grouped into four thematic categories: didactic methods of using TPRs, TPRs for educational inclusivity, TPR as a teacher mediator and challenges in using TPRs. Despite the significant potential of TPRs, their broader adoption in education is still facing challenges.

Research limitations/implications

This research solely analysed research papers in the Scopus database, limiting TPR publications with the keywords “telepresence robots”, “learning”, “teaching” and “education”, excluding studies with different other keywords.

Originality/value

This study enhances understanding of TPR research in education, highlighting its pedagogical implications. It identifies a gap in the inclusion of technology integration frameworks, acceptance models and learning design models, indicating a need for further research and development.

Details

Information and Learning Sciences, vol. 125 no. 1/2
Type: Research Article
ISSN: 2398-5348

Keywords

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