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Book part
Publication date: 30 October 2023

Valerie J. Thompson and D. Crystal Coles

Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in…

Abstract

Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in academia regarding racism, lack of mentorship, and its impact on productivity are well documented (Allen, Huggins-Hoyt, Holosko, & Briggs, 2018). However, through a raced and gendered intersection centering Black women, these workplace obstacles can transform into something far more insidious (Young & Hines, 2018). Black women academics do not enter academic environments that have been liberated from racism, sexism, or misogynoir; instead, the environment itself is a microcosm of the world in which they reside (Thompson, 2020). Black women academics are double minorities and face issues such as isolation from collegial networks; lack of institutional/departmental support; forced positionality into the role of mentorship for students of color; and increased visibility and bodily presentation concerns (Allen et al., 2018; Pittman, 2010). Further still, the workplace dynamics and needs of students of color can collide within the work of Black women academics, increasing the prevalence of othermothering and a racialized and gendered racial uplift (Griffin, 2013; Mawhinney, 2011). Though previous studies have demonstrated positive effects of university diversification, women, ethnic minorities, sexual minorities, and religious minorities continue to face antagonistic environments (Cunningham, 2009; Hughes & Howard-Hamilton, 2003). Rooted within Black Feminist Thought and Critical Race Theory, this chapter aims to highlight the intersectional identities of Black women academics and identifies mechanisms to address how Black women are experiencing multiple marginalities within their intersectional identities (Hirshfield & Joseph, 2012).

Article
Publication date: 23 October 2023

Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…

Abstract

Purpose

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

Design/methodology/approach

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

Findings

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Practical implications

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

Social implications

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

Originality/value

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 2 June 2023

Melanie Mackinder

Abstract

Details

Constructing Forest Learning
Type: Book
ISBN: 978-1-80262-458-8

Article
Publication date: 18 August 2023

Dorcas Moyanga, Lekan Damilola Ojo, Oluseyi Alabi Awodele and Deji Rufus Ogunsemi

Micro, small and medium-sized enterprises are the live wire of construction industry in developing countries. These classes of establishments are most affected by economic…

Abstract

Purpose

Micro, small and medium-sized enterprises are the live wire of construction industry in developing countries. These classes of establishments are most affected by economic contraction and turmoil, thus affecting their performance and survivability. Hence, the purpose of this study is to investigate and prioritize the survival determinants of construction consulting organization during economic contraction in Nigeria using quantity surveying firms as a focal point.

Design/methodology/approach

The study adopted the descriptive-survey design and quantitative data were collected through questionnaire purposely administered to quantity surveying firms in the Southwestern part of Nigeria. The data obtained from 99 quantity surveying firms on survival determinants were analysed using various statistical analysis such as mean score, standard deviation, Mann–Whitney U test, Kruskal–Wallis H test, and so on. Principal component analysis was used to identify the principal components of survival determinants, while the factors were prioritized using fuzzy synthetic evaluation (FSE).

Findings

The result of the analysis reveals eight factors that significantly determines the survival of firms during the period of economic contraction. Furthermore, the eight grouped factors were prioritized accordingly namely firm's innovation and diversification, ownership structure and networking, education level and management skills, and so on.

Practical implications

This study investigated the survival determinants of quantity surveying firms and prioritized it with the opinions of principal partners in quantity surveying establishments. As against obtaining large survey responses from all quantity surveyors in the study area that may not have practical experience of managing firms, the limited responses received provide valid basis to broaden the horizon of professionals and other stakeholders on the key determinants for firms to survive economic turmoil.

Originality/value

This study contributes to the body of knowledge by providing information on prioritized factors that must be considered in an appropriate order by quantity surveying firms to survive economic contraction.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 10 July 2023

Albena Pergelova, Fernando Angulo-Ruiz, Tatiana S. Manolova and Desislava Yordanova

This study aims to examine how entrepreneurship education influences intentions for starting a technology venture among science, technology, engineering and mathematics (STEM…

Abstract

Purpose

This study aims to examine how entrepreneurship education influences intentions for starting a technology venture among science, technology, engineering and mathematics (STEM) students with particular attention to gender differences. This study builds on the model of entrepreneurial event and social role theory to assess the impact of entrepreneurship education on feasibility, desirability and intentions for technology entrepreneurship.

Design/methodology/approach

The hypotheses are tested with a sample of 879 Bulgarian science and engineering students from 15 universities. To test the models, this study uses ordinary least squares and logistic regressions with robust standard errors and Hayes mediation analysis with bootstrap bias-corrected confidence interval estimations for indirect effects. Two-stage Heckman regressions to control for sample selection bias and other robustness checks including propensity score matching were used.

Findings

Results show that entrepreneurship education, measured as participation in an entrepreneurship course, has a stronger impact on feasibility, desirability and intentions for technology entrepreneurship for female STEM students compared to their male counterparts. As such, this study supports the notion that entrepreneurship education could be part of a solution to counteract societal norms that position technology entrepreneurship as a less desirable and/or less feasible choice for women in STEM. However, attention should be paid to the operationalization of entrepreneurship education, as other measures of entrepreneurship education (role models, entrepreneurship education support) did not have a moderation effect with gender.

Research limitations/implications

The authors assume a positive correlation between entrepreneurial intentions and entrepreneurial behavior. Future studies should include actual entrepreneurial behavior to paint a more complete picture of the effect of entrepreneurship education.

Originality/value

Little is known about the role of entrepreneurship education in the field of technology entrepreneurship, and even less about the potential gender differences in entrepreneurship education among STEM students. The study contributes to the literature by examining factors that could help close the persistent gender gap in technology entrepreneurship.

Details

International Journal of Gender and Entrepreneurship, vol. 15 no. 2
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 14 April 2023

Marcela Porporato and Tameka Samuels-Jones

The purpose of this paper is to use the case of York University in Canada to analyze the connection between University Social Responsibility and voluntary disclosure. The authors…

Abstract

Purpose

The purpose of this paper is to use the case of York University in Canada to analyze the connection between University Social Responsibility and voluntary disclosure. The authors examine whether the university’s voluntary air emissions disclosure is performative by exploring whether York University’s espoused commitment to its community stakeholders truly guides its incentive to disclose carbon emissions in the absence of a legal mandate.

Design/methodology/approach

This qualitative exploratory study uses a post-humanistic approach to build on publicly available data on key measures and metrics of air quality and carbon emissions to facilitate our understanding of representational and interventionist uses of measurement models by social actors and their basis for making voluntary disclosures.

Findings

York University linked the logic of capital markets with sustainability disclosures as an incentive for managing the cost of long-term debt. This paper contributes to measurement practice of sustainability disclosure by reinforcing the practice-theoretic conception of measurement that questions the independent nature of objects measured from the measurement methods and reporting tools.

Practical implications

The findings of this study are important to higher education administrators, regulators and policymakers, as they offer a strategic guide for the assessment of reports on an organization’s commitment to sustainability and in determining the efficacy of voluntary reporting to community stakeholders in general although they are intended for specific groups.

Originality/value

Using York University as an illustrative case, the authors argue that air emissions per se are not a reality that shapes decisions at the organizations; instead, the intra-action of air emissions measurement, communications and operational investments define the reality where sustainability is advanced. Specifically, the authors find that the performative effects of emissions disclosure may be associated with socially desirable outcomes in terms of social responsibility and concrete financial rewards.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 7
Type: Research Article
ISSN: 1467-6370

Keywords

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