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1 – 8 of 8Support from Washington helped President Bernardo Arevalo take power in January, resetting relations after a period of strain under former President Alejandro Giammattei…
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DOI: 10.1108/OXAN-DB286562
ISSN: 2633-304X
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This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…
Abstract
Purpose
This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.
Design/methodology/approach
The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.
Findings
The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.
Originality/value
The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.
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International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social…
Abstract
International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social responsibility (CSR) and sustainability, the analysis and discussion of why multinational corporations include human rights in corporate reporting is still in its early stages. This chapter develops an analytical framework on corporate human rights reporting, with special emphasis on international business. The conceptual part of the framework draws on legitimacy theory, stakeholder theory and signalling theory. The analytical part distinguishes between factors inside the corporation and the external environment of business organisations operating internationally.
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Roy Peled and Gal Yavetz
This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel…
Abstract
Purpose
This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel, known as the Yemenite children’s affair. It examines if access to historical records leads to more informed and rational public discourse, especially on social media.
Design/methodology/approach
Using content analysis, this study examines Facebook posts from media outlets, politicians, NGOs and public groups between 2016 and 2021 to understand how the Israeli State Archives’ release of over 300,000 documents affected support of the kidnapping.
Findings
Despite extensive archival information debunking the kidnapping theory, public opinion and discourse largely continued to support it. This suggests a complex interaction between information availability, preexisting beliefs, echo chambers and group allegiances, suggesting that access to factual data alone may not effectively challenge established beliefs in online public settings.
Research limitations/implications
Since data were collected only from Facebook, our conclusions cannot be generalized to other platforms. The study relies only on publicly accessible data and does not establish causality between exposure to information and shifts in opinion. Our findings show that disclosing archival information does not significantly benefit public political discourse on contentious topics but also point to the advantages of mediating information by politicians, NGOs and journalists.
Originality/value
As a unique case study, this research contributes to understanding the role of historical archives in digital-age public discourse. It highlights their potential and limitations in facilitating informed debate and deliberation, emphasizing the complexity of influencing established beliefs with factual data.
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Skilled workers are crucial for an organization’s success, and managing, retaining and attracting them is vital in long-term. This study aims to explore talent management…
Abstract
Purpose
Skilled workers are crucial for an organization’s success, and managing, retaining and attracting them is vital in long-term. This study aims to explore talent management practices in the Finnish restaurant industry and to align workers' expectations with the real-world experiences of their work to reduce turnover and enhance job satisfaction.
Design/methodology/approach
The study adopts a mixed methods approach, including a survey and interviews with workers and managers to gain insights into their expectations and experiences of work. The study considers themes for designing and implementing effective talent management procedures.
Findings
This study highlights the importance of employees' experiences of their work conditions, leveraging positive emotions and fair utilization of temporary agency work (TAW). Understanding the different work preferences of generational cohorts and addressing the challenges associated with owner disengagement and TAW can also contribute to attracting and retaining talent in the restaurant industry.
Originality/value
Skilled workers have often been portrayed as targets that need to be managed, with insufficient consideration given to their preferences, needs and expectations. With the findings of this study, companies can establish mutual understanding with their employees and attract diverse talent.
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Despite the quantity of collaborations, the vocational network of the housing production in Ankara during its first five years (1923–1928) remains dispersed. The aim of this study…
Abstract
Purpose
Despite the quantity of collaborations, the vocational network of the housing production in Ankara during its first five years (1923–1928) remains dispersed. The aim of this study is to identify all the actors of housing production and their collaborations which shaped Ankara's urban development as the new capital city.
Design/methodology/approach
The study engages with the literature and archival documents to identify the actors of the housing production, i.e. architects, master-builders, public institutions, private companies, contractors and entrepreneurs, and their resultant vocational network in the housing production in Ankara during 1923–1928.
Findings
Due to different agendas, such as speculation, financial interests or patriotism, the construction industry in Ankara had become an arena where many paths intersected, forming an intertwined vocational network. The profession of contractor became popular, and local architects, engineers and even individuals of various other professions began to work as mediators for foreign companies and public institutions, which required support especially in large-scale projects.
Originality/value
The dispersed information revealed that the actors of the housing production remained mostly anonymous, or only the famous architects were commemorated; however, others could be found within the lines of the established literature on Ankara and/or in archival documents. This research not only focuses on “salient” actors but also highlights the “silent” actors of the housing production and prepares charts to clarify the vocational network in Ankara during its first five years to contribute to the future studies on Ankara and its housing.
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Violeta Cvetkoska, Ljupcho Eftimov and Bojan Kitanovikj
Researchers have tried analysing how the organizations’ practices of doing good can help improve their employees’ satisfaction over the past couple of decades. Employee…
Abstract
Purpose
Researchers have tried analysing how the organizations’ practices of doing good can help improve their employees’ satisfaction over the past couple of decades. Employee satisfaction has a complicated relationship with a company’s corporate social responsibility (CSR) activities. Subsequently, the purpose of this paper is to conduct a bibliometric analysis and a literature review to trace the links between CSR and employee satisfaction, summarize and analyse the advances in this field, the knowledge gaps, publishing trends and further directions for future research.
Design/methodology/approach
The authors conducted a bibliometric analysis followed by a literature review of papers indexed in the Scopus database and published between 2000 and 2022. A total of 233 papers were identified, while 152 of them met the inclusion criteria for the analysis.
Findings
The subsequent analysis sheds light on the overlaps and connections between the two phenomena in human resource management (HRM). The authors outline potential avenues for future research and practical insight into how to leverage CSR activities for increasing work satisfaction.
Originality/value
By detailing the different ways CSR and employee satisfaction impact one another, analysing their relations and other supporting constructs, the authors contribute to the academic discourse by synthesizing prevailing literature and introducing practical guides for human resource (HR) professionals, managers and executives to manage turbulent surroundings more effectively, considering the major disruptions post-COVID-19 and the adoption of advanced technologies.
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Kate McDowell and Matthew J. Turk
Data storytelling courses position students as agents in creating stories interpreted from data about a social problem or social justice issue. The purpose of this study is to…
Abstract
Purpose
Data storytelling courses position students as agents in creating stories interpreted from data about a social problem or social justice issue. The purpose of this study is to explore two research questions: What themes characterized students’ iterative development of data story topics? Looking back at six years of iterative feedback, what categories of data literacy pedagogy did instructors engage for these themes?.
Design/methodology/approach
This project examines six years of data storytelling final projects using thematic analysis and three years of instructor feedback. Ten themes in final projects align with patterns in feedback. Reflections on pedagogical approaches to students’ topic development suggest extending data literacy pedagogy categories – formal, personal and folk (Pangrazio and Sefton-Green, 2020).
Findings
Data storytelling can develop students’ abilities to move from being consumers to creators of data and interpretations. The specific topic of personal data exposure or risk has presented some challenges for data literacy instruction (Bowler et al., 2017). What “personal” means in terms of data should be defined more broadly. Extending the data literacy pedagogy categories of formal, personal and folk (Pangrazio and Sefton-Green, 2020) could more effectively center social justice in data literacy instruction.
Practical implications
Implications for practice include positioning students as producers of data interpretation, such as role-playing data analysis or decision-making scenarios.
Social implications
Data storytelling has the potential to address current challenges in data literacy pedagogy and in teaching critical data literacy.
Originality/value
Course descriptions provide a template for future data literacy pedagogy involving data storytelling, and findings suggest implications for expanding definitions and applications of personal and folk data literacies.
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