Search results

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

Drawing upon the feedback intervention theory, this study aims to focus on the concept of negative feedback change (increase or decrease) to analyze the dynamics of performance feedback and its relationships with goal orientation, feedback utility and task performance.

The authors conducted a two-wave survey by tracking 195 employees and their supervisors from two representative semiconductor-related equipment companies in China for one month.

Results showed that learning goal orientation positively moderates, and performance-approach goal orientation negatively moderates the indirect relationship between negative feedback change and employees’ task performance through employees’ perceptions of feedback utility.

This study provides new directions for performance feedback research by treating negative feedback from a dynamic perspective and addressing the mediating and moderating mechanisms. Furthermore, the findings also remind managers to not only consider feedback actions at a single moment but also manage it as a series of actions in the ongoing stream of time.

Country and cultural heritage are inextricably linked for First Nations peoples. This chapter explores those relationships in the context of repatriating cultural heritage materials back to Country and conceptualising a place for its ‘awakening’ for the Ngadjuri community of Mid-North South Australia. These materials in the context of this book ‘interpreted’ as a form of data curation, requiring potentially unique information systems designs to achieve accessibility, recoverability, and durability in remote communities with limited internet and mobile phone coverage. On the other hand, it is critically important to note, that the processes, challenges and repatriation of culturally sensitive materials and remains, are dependant here on the limitations of language. The reference to the notion of ‘data’ as a descriptor, and an inadequate term on some level, does not, and is not intended to, diminish any of their cultural significance and gravity. These are challenges that are worth the intellectual and technological investment to realise a return to Country for generationally displaced peoples and their cultural property that also needs to make it home.

Embedded in built environment discourse, this chapter examines the traditional knowledge and resilience of the Ngadjuri Nation Peoples through an Elder’s narrative of reconciliation as well as resistance in their subsisting colonial settlement. Removed from ‘Country’ in the 1840s, Ngadjuri Aboriginal community endured colonial industries of open-cut copper mining and large-scale pastoralism as irreparable destruction to their cultural landscapes. European processes in the resources sectors reshaped natural topographies, deconstructing Ngadjuri Songlines and Ancestral Dreaming stories. Burra’s colonial stone buildings of settlement, painstakingly cut and composed from materials of the surrounding ecological terrain, prompted new narratives from Ngadjuri as a way of alleviating scars. Broadly speaking, this chapter aims to show how cultural heritage of two communities is provocatively and conceptually unpacked through the vernacular buildings’ cross-cultural foundations. That is, an under-reported narrative was unwittingly bestowed on the colonial-built forms with hidden meanings that deserve further investigation. This chapter offers a counternarrative to colonial histories revealing Ngadjuri’s methods for reconnecting to Country and culture after generations of disempowerment. It explores how within the materiality of colonial structures, the Ngadjuri entwined their remediated storylines – revealing a data curation that had avoided popular discourse in the galleries, libraries, archives, and museums [GLAM] sector representation. This example implies there are bodies of knowledge in built cultural heritage hidden elsewhere on our Aboriginal Nations and the challenges it presents GLAM in their Indigenisation processes.

Entrepreneurship education is being taught to undergraduates in tertiary institutions and fresh graduates in youth programmes to encourage start-ups and create employment as a strategy to stem youth unemployment. As such, entrepreneurship education programmes are expected to include rigorous processes of programme design, implementation and evaluation so as to achieve changes in behaviour, attitude and action of participants measureable in terms of start-up and jobs created. Two entrepreneurship education programmes implemented in Nigeria are evaluated to ascertain the level of effectiveness in design, implementation and evaluation and the outcomes in terms of start-ups and employment created. Research methods adopted in the two programmes combine observation techniques with content analyses, action research in case study and focus group interviews. In addition, test-retest techniques in a quasi-experimental design, with a structured questionnaire is adopted in programme number two only. The findings are that while it is suspected that the design stage is jumped in programme number one, in programme two, the design is poorly done. Implementation is ineffective in the two programmes because objectives did not arise from programme design as they ought to and evaluation methods are inappropriate and so ineffective. The recommendations include review of the design of the two programmes to generate appropriate and measurable objectives; adopting implementation strategies that will achieve the measurable objectives generated from revised programme designs and adopting appropriate evaluation techniques that has capacity to measure outcomes and impact in addition to outputs.

Social psychology has focused on an individual’s reaction to emergencies and witnessing a crime, which has developed theories of bystander intervention and bystander apathy. The purpose of this study is to explore why people choose to intervene when they are a bystander to intimate partner violence (IPV) and the psychological processes that underpin this. Decision-making was explored drawing on literature from the whistleblowing field.

Through a mixed methods epistemology, this study explored factors that explained intervening behaviour concerning IPV. In total, 212 participants who had known someone who was a victim of IPV were recruited from the general population.

A logistic regression model indicated that conscientiousness and fairness were found to predict intervening behaviour. Being a child witness was found to predict non-intervening behaviour. Qualitative analysis revealed three types of bystander apathy: those who lacked capability as they were children; those who were indifferent and did not see it as their place to intervene; and those who wanted to intervene but did not as they were frightened of exacerbating the situation.

IPV has significant physical and psychological effects on victims. However, the choice to intervene is complex, and bystander intervention in this study was also associated in some cases with not only a continuation of the IPV behaviour towards the victim but also aggression and physical violence towards the bystander (whistleblower retaliation). Based on the findings of this study, recommendations are made for how to support bystanders and victims of IPV.

This study involved participants with real-life experience of being a bystander to IPV. The mixed methodology provided an insight into the psychological processes, which underpin bystander experiences of IPV and maps onto the literature in relation to whistleblowing.

This study aims to develop a comprehensive, theoretically grounded framework of customer-to-customer interaction (CCI) management, by revisiting three older services marketing models: the servuction model, the services marketing triangle and the services marketing pyramid.

Noting the lack of theoretical frameworks of CCI management, this study adopts a problematization approach to identify foundational services marketing models, question their underlying assumptions, develop an alternative conceptual framework and evaluate its adequacy for CCI management, on the basis of a systematic literature review and content analyses.

By revisiting the assumptions underlying three relevant models in the light of the present-day, technology-infused service environment, this study proposes a four-triangle CCI management framework encompassing four specific modes of CCI management: managerial decisions by the firm; frontline employees; the design of the physical environment; and technology. Furthermore, this study emphasizes the triadic relationships involving the focal customer, other customers and the four modes of CCI management. Building on these findings, this study concludes with an extensive research agenda.

To the best of the authors’ knowledge, this study represents the first scholarly effort in services marketing literature to provide a comprehensive, theoretically grounded framework of CCI management. With its basis in foundational models, the new framework is well-suited to address future challenges to service marketplaces too.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging researchers to explore novel research questions which could not be sufficiently addressed using traditional “branded” methodologies. It is important that, in addition to design, researchers consider the most appropriate methods to collect data. The purpose of this paper is to explore the use of the draw and tell method in the context of an interpretive descriptive study.

Given the challenges associated with eliciting responses from adolescent populations, in addition to the use of a semi-structured interview guide, the authors encouraged adolescent participants to produce drawings as part of an interpretive descriptive study.

Despite the fact that drawings are seldom used with adolescents during research interviews, the authors found this method promoted conversation and facilitated deep exploration into adolescents' perspectives.

The authors argue that this creative approach to data collection should be embraced by researchers engaging in applied methodological research, particularly with participants who may be challenging to engage. Drawings, although seldom used with adolescent research participants, can stimulate engagement and facilitate conversations.