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1 – 10 of 232

Abstract

Details

Understanding Financial Risk Management, Third Edition
Type: Book
ISBN: 978-1-83753-253-7

Article
Publication date: 11 May 2023

Lubna Rashid Malik and Madhurima Mishra

This paper aims to conduct a systematic literature review on prosocial rule-breaking (PSRB) and identify the underlying themes using content analysis.

Abstract

Purpose

This paper aims to conduct a systematic literature review on prosocial rule-breaking (PSRB) and identify the underlying themes using content analysis.

Design/methodology/approach

The current review is based on a portfolio of 37 studies collected from different electronic databases. An extensive literature review is done following a four-step methodology to understand the field comprehensively.

Findings

The present article identified themes in the field of PSRB based on antecedents, consequences, moderators and mediators. Further, the identified themes are classified into individual, job and organizational levels. Through a conceptual framework, how antecedents impact PSRB is shown, which leads to diverse consequences.

Practical implications

Through this study, the authors attempt to help practitioners understand why PSRB behaviors occur in the workplace. Simultaneously, the authors' work helps managers identify potential strategies to evade the adverse effects of PSRB.

Originality/value

To the best of the authors' knowledge, this study is the first systematic review of PSRB. The review also highlighted the gaps and provided future research directions based on the theory, context, characteristics and methodology (TCCM) framework.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 2
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 26 December 2023

Bahaudin Ghulam Mujtaba

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace…

Abstract

Purpose

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

Design/methodology/approach

SCOTUS decision and rationale, along with literature.

Findings

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

Originality/value

This is an original analysis.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements…

Abstract

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements surrounding the origin and nature of racism. Because of the evolution of racist ideas, behaviours and institutional practices and policies, there are various views about the meaning and analytical application of racism. This chapter explores how ideas of race – understood as innate and immutable human differences that can be classified and ranked hierarchically based on race – has emerged in western history and evolved over time. It examines how this has influenced social and political practices and associated policies across the evolution of modernity. The chapter specifically discusses the Atlantic slave trade and how it shaped the historical development of race and racism within the context of colonialism. It concludes with a discussion and critical review of some of the racist systems and policies which have been enforced across different multiracial countries.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

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…

1040

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: 7 May 2024

Job Maveke Wambua, Fredrick Madaraka Mwema, Stephen Akinlabi, Martin Birkett, Ben Xu, Wai Lok Woo, Mike Taverne, Ying-Lung Daniel Ho and Esther Akinlabi

The purpose of this paper is to present an optimisation of four-point star-shaped structures produced through additive manufacturing (AM) polylactic acid (PLA). The study also…

Abstract

Purpose

The purpose of this paper is to present an optimisation of four-point star-shaped structures produced through additive manufacturing (AM) polylactic acid (PLA). The study also aims to investigate the compression failure mechanism of the structure.

Design/methodology/approach

A Taguchi L9 orthogonal array design of the experiment is adopted in which the input parameters are resolution (0.06, 0.15 and 0.30 mm), print speed (60, 70 and 80 mm/s) and bed temperature (55°C, 60°C, 65°C). The response parameters considered were printing time, material usage, compression yield strength, compression modulus and dimensional stability. Empirical observations during compression tests were used to evaluate the load–response mechanism of the structures.

Findings

The printing resolution is the most significant input parameter. Material length is not influenced by the printing speed and bed temperature. The compression stress–strain curve exhibits elastic, plateau and densification regions. All the samples exhibit negative Poisson’s ratio values within the elastic and plateau regions. At the beginning of densification, the Poisson’s ratios change to positive values. The metamaterial printed at a resolution of 0.3 mm, 80 mm/s and 60°C exhibits the best mechanical properties (yield strength and modulus of 2.02 and 58.87 MPa, respectively). The failure of the structure occurs through bending and torsion of the unit cells.

Practical implications

The optimisation study is significant for decision-making during the 3D printing and the empirical failure model shall complement the existing techniques for the mechanical analysis of the metamaterials.

Originality/value

To the best of the authors’ knowledge, for the first time, a new empirical model, based on the uniaxial load response and “static truss concept”, for failure mechanisms of the unit cell is presented.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 31 October 2023

Nadine Anik Leduc, Stephen Czarnuch and Rosemary Ricciardelli

Public safety (communicators; e.g. 9-1-1, police, fire and ambulance call-takers and dispatchers), like many other public safety personnel (e.g. police, paramedics), (re)suffer…

Abstract

Purpose

Public safety (communicators; e.g. 9-1-1, police, fire and ambulance call-takers and dispatchers), like many other public safety personnel (e.g. police, paramedics), (re)suffer operational stress injuries (OSIs) that are too often hidden and at a prevalence higher than the general population. Unfortunately, there are very little data for OSI rates in Canadian communicators. To the authors’ knowledge, this is the only pan-Canadian study focusing on organizational culture, and its potential influence on OSIs, within the communicator context.

Design/methodology/approach

The authors conducted a 179-item online survey of Canadian communicators comprising 17 validated screenings for occupational stress injuries and symptoms and four open-ended questions relating to their agency's organizational culture. The authors thematically analysed participants' open-ended responses and their screening scores.

Findings

A semi-grounded thematic approach revealed that managers and supervisors were significant contributors to negative perceptions (n = 165) of organizational culture, potentially resulting in or worsening existing OSIs. Specifically, leadership was viewed as ineffective, inconsistent, unsupportive, abusive and toxic, with limited understanding of communicator roles. Communicators described feeling devalued, particularly when leaders fail to recognize communicator OSIs, which can perpetuate stigma. Conversely, positive leaders (n = 24) were described as supportive, communicative and encouraging.

Originality/value

The findings suggest that while leadership behaviours are a key factor in employee well-being, it varies considerably across agencies, impacting treatment-seeking behaviours. The authors’ new understandings of leaders' roles in OSIs may help reduce the frequency and severity of communicator OSIs, helping ensure that emergency services are delivered to Canadians.

Details

International Journal of Emergency Services, vol. 13 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 8 March 2024

Yu-Ping Chen, Margaret Shaffer, Janice R.W. Joplin and Richard Posthuma

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge…

Abstract

Purpose

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge stressors (guanxi beliefs and participative decision-making (PDM)) and the moderating effect of an etic social hindrance stressor (perceived organizational politics) on Hong Kong and United States nurses’ job satisfaction.

Design/methodology/approach

A quantitative survey method was implemented, with the data provided by 355 Hong Kong nurses and 116 United States nurses. Structural equation modeling was used to examine the degree of measurement equivalence across Hong Kong and US nurses. The proposed model and the research questions were tested using nonlinear structural equation modeling analyses.

Findings

The results show that while guanxi beliefs only showed an inverted U-shaped relation on Hong Kong nurses’ job satisfaction, PDM had an inverted U-shaped relation with both Hong Kong and United States nurses’ job satisfaction. The authors also found that Hong Kong nurses experienced the highest job satisfaction when their guanxi beliefs and perceived organization politics were both high.

Research limitations/implications

The results add to the comprehension of the nuances of the often-held assumption of linearity in organizational sciences and support the speculation of social stressors-outcomes linkages.

Practical implications

Managers need to recognize that while the nurturing and development of effective relationships with employees via social interaction are important, managers also need to be aware that too much guanxi and PDM may lead employees to feel overwhelmed with expectations of reciprocity and reconciliation to such an extent that they suffer adverse outcomes and become dissatisfied with their jobs.

Originality/value

First, the authors found that influences of guanxi beliefs and PDM are not purely linear and that previous research may have neglected the curvilinear nature of their influences on job satisfaction. Second, the authors echo researchers’ call to consider an organization’s political context to fully understand employees’ attitudes and reactions toward social interactions at work. Third, the authors examine boundary conditions of curvilinear relationships to understand the delicate dynamics.

Details

Cross Cultural & Strategic Management, vol. 31 no. 2
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 1 September 2023

Saima Kazmi, Mark Heisten and Burton St John III

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's…

Abstract

Purpose

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's long-standing reputation for promoting diverse content and supporting a progressive organizational culture.

Design/methodology/approach

Using the circuit of culture (CoC) as a theoretical framework, this study applies a case study approach to analyze internal communication and strategic public relations in addressing this crisis.

Findings

This study's findings illustrate that by failing to interpret two of the five moments of the CoC, production and identity, Netflix negated the very values that constitute its brand. These findings have implications for how public relations' long-standing focus on two-way symmetrical communication is problematic, especially in the workplace.

Originality/value

The findings situate how the exertion of power within an organization, particularly in moments of identity and production, problematize the role of two-way symmetrical communication within an organization in crisis.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 232