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1 – 10 of 151
Article
Publication date: 3 November 2020

Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice

This paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political…

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Abstract

Purpose

This paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political, economic, social and environmental factors and consequences associated with those measures.

Design/methodology/approach

The authors conduct a thorough analysis of official reports, bills and academic and news articles related to the pandemic management in France. The authors’ analysis covers the period from January 24 to July 31, 2020.

Findings

Despite previous austerity policies, France faced the health crisis with a very high level of debt, which has complicated the management of the COVID-19 crisis. Although significant, the response brought by the French government seems in the end to be rather choppy.

Originality/value

This paper highlights three elements of analysis that allow a better understanding of the budgetary management process in France. The authors first discuss the notion of budgetary flexibility. Then, they show that the growth of participatory budgets in local communities gives hope for a possible and much needed decentralization process implying a stronger commitment of citizens. Finally, they highlight a budgetary paradox; that is, massive funding of polluting industries versus ecological issues. These three elements of analysis all advocate the need for a deeper engagement among different levels of government and actors.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 4 September 2018

Delphine Gibassier, Jonathan Maurice and Charles Cho

548

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8021

Article
Publication date: 2 June 2022

Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and…

Abstract

Purpose

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals.

Design/methodology/approach

This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings.

Findings

This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings.

Practical implications

Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field.

Social implications

Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact.

Originality/value

To the best of the authors’ knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Abstract

Details

Corbynism: A Critical Approach
Type: Book
ISBN: 978-1-78754-372-0

Book part
Publication date: 2 August 2022

Jonathan Maurice Lake

This chapter explores how cloud-based office productivity suite(s) such as Google Workspace have been used to engage students in their learning while also preparing them for the

Abstract

This chapter explores how cloud-based office productivity suite(s) such as Google Workspace have been used to engage students in their learning while also preparing them for the workplace. Using these types of tools can make group-based in-class activities, assignments and projects highly engaging for a diverse student body while also developing skills valued in the workplace. Practical examples are shared regarding how the tools have been used with accounting and business students in courses such as communications and computing, introduction to business, sustainability and leadership. Some examples include how students can use the tools to collaboratively: provide feedback to a post-secondary institution regarding its orientation activities; complete a PESTLE and SWOT analysis of a business; use Google Forms with mobile phones to record observations of the emotional state of individuals and discuss in relation to emotionally intelligent leadership; and create a sustainability report for a post-secondary institution. The examples provided can be adapted as is or modified to engage learners in nearly any discipline at any education level in a face-to-face classroom or via remote delivery.

Details

ICT and Innovation in Teaching Learning Methods in Higher Education
Type: Book
ISBN: 978-1-80043-265-9

Keywords

Content available
Book part
Publication date: 17 April 2018

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

Article
Publication date: 1 May 1982

Arndt Sorge, Gert Hartmann, Malcolm Warner and Ian Nicholas

Those who believe that the effects of micro‐electronics are due to the working of technical imperatives, or to the mechanisms of the capitalist system, are prone to neglect…

Abstract

Those who believe that the effects of micro‐electronics are due to the working of technical imperatives, or to the mechanisms of the capitalist system, are prone to neglect national differences. Our suggestion is that micro‐electronics, and specifically CNC, may have different con‐sequences and be used to different ends, according to the prevailing traditions within society. We expressly include, under such traditions, technical, organisational, and labour variables. We then conjecture that the stability of work traditions will not be changed by the incidence of micro‐electronics; it will only be expressed in new ways. We thus see the development and application of supposed‐ly “high technology” as constrained by an unchanging socio‐technical tradition.

Details

Employee Relations, vol. 4 no. 5
Type: Research Article
ISSN: 0142-5455

Book part
Publication date: 17 April 2018

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

Book part
Publication date: 2 August 2022

Enakshi Sengupta and Patrick Blessinger

The role of information and communication technology (ICT) in education is increasingly gaining importance in institutions of higher education. Operationally, ICT has helped to

Abstract

The role of information and communication technology (ICT) in education is increasingly gaining importance in institutions of higher education. Operationally, ICT has helped to cut costs and speed up transactions by streamlining and automating processes. Pedagogically, it has enabled online, hybrid, and technology enhanced learning as well as a host of other capabilities, from learning management systems to student information system, and from student affairs to academic affairs. ICT is now embedded in every aspect of university life. The role of ICT is found to increase the value of classroom delivery, it has helped in the growth of research, expanding horizons for students mainly with limited accessibility to education and it has created an overall positive impact in the teaching–learning environment in general. There are always two sides to the coin and in this case inaccessibility, economic disparity, and ineffective implementation of ICT has also created impediments for effectively adopting and diffusing integration of ICT into pedagogy. This volume is a collection of interventions and collaborative practices across the world that showcases the multifaceted ways of how various institutions have been engaged in supporting teaching and learning with the use of technology and how it is equipping our future generation with the skills required to face a changing job market.

Details

ICT and Innovation in Teaching Learning Methods in Higher Education
Type: Book
ISBN: 978-1-80043-265-9

Keywords

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