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1 – 10 of over 2000Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher and François Brouard
The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting…
Abstract
Purpose
The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.
Design/methodology/approach
The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.
Findings
The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.
Originality/value
The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.
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Maria Dodaro and Lavinia Bifulco
The purpose of this paper is to explore two financial inclusion measures adopted within the local welfare context of the city of Milan, Italy, examining their functioning and…
Abstract
Purpose
The purpose of this paper is to explore two financial inclusion measures adopted within the local welfare context of the city of Milan, Italy, examining their functioning and underpinning representations. The aim is also to understand how such representations take concrete shape in the practices of local actors, and their implications for the opportunities and constraints regarding individuals' effective inclusion. To this end, this paper takes a wide-ranging look at the interplay between the rise of financial inclusion and the individualisation and responsibilisation models informing welfare policies, within the broader context of financialisation processes overall.
Design/methodology/approach
This paper draws on the sociology of public action approach and provides a qualitative analysis of two case studies, a social microcredit service and a financial education programme, based on direct observation and semi-structured interviews conducted with key policy actors.
Findings
This paper sheds light on the rationale behind two financial inclusion services and illustrates how the instruments involved incorporate and tend to reproduce, individualising logics that reduce the problem of financial exclusion, and the social and economic vulnerability which underlies it, to a matter of personal responsibility, thus fuelling depoliticising tendencies in public action. It also discusses the contradictions underlying financial inclusion instruments, showing how local actors negotiate views and strategies on the problems to be addressed.
Originality/value
The paper makes an original contribution to the field of sociology and social policy by focusing on two under-researched instruments of financial inclusion and improving understanding of the finance-welfare state nexus and of the contradictions underpinning attempts at financial inclusion of the most vulnerable.
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Afiqah R. Radzi, Nur Farhana Azmi, Syahrul Nizam Kamaruzzaman, Rahimi A. Rahman and Eleni Papadonikolaki
Digital twin (DT) and building information modeling (BIM) are interconnected in some ways. However, there has been some misconception about how DT differs from BIM. As a result…
Abstract
Purpose
Digital twin (DT) and building information modeling (BIM) are interconnected in some ways. However, there has been some misconception about how DT differs from BIM. As a result, industry professionals reject DT even in BIM-based construction projects due to reluctance to innovate. Furthermore, researchers have repeatedly developed tools and techniques with the same goals using DT and BIM to assist practitioners in construction projects. Therefore, this study aims to assist industry professionals and researchers in understanding the relationship between DT and BIM and synthesize existing works on DT and BIM.
Design/methodology/approach
A systematic review was conducted on published articles related to DT and BIM. A total record of 54 journal articles were identified and analyzed.
Findings
The analysis of the selected journal articles revealed four types of relationships between DT and BIM: BIM is a subset of DT, DT is a subset of BIM, BIM is DT, and no relationship between BIM and DT. The existing research on DT and BIM in construction projects targets improvements in five areas: planning, design, construction, operations and maintenance, and decommissioning. In addition, several areas have emerged, such as developing geo-referencing approaches for infrastructure projects, applying the proposed methodology to other construction geometries and creating 3D visualization using color schemes.
Originality/value
This study contributed to the existing body of knowledge by overviewing existing research related to DT and BIM in construction projects. Also, it reveals research gaps in the body of knowledge to point out directions for future research.
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Oscar Y. Moreno Rocha, Paula Pinto, Maria C. Consuegra, Sebastian Cifuentes and Jorge H. Ulloa
This study aims to facilitate access to vascular disease screening for low-income individuals living in remote and conflict areas based on the results of a pilot trial in…
Abstract
Purpose
This study aims to facilitate access to vascular disease screening for low-income individuals living in remote and conflict areas based on the results of a pilot trial in Colombia. Also, to increase the amount of diagnosis training of vascular surgery (VS) in civilians.
Design/methodology/approach
The operation method includes five stages: strategy development and adjustment; translation of the strategy into a real-world setting; operation logistics planning; strategy analysis and adoption. The operation plan worked efficiently in this study’s sample. It demonstrated high sensibility, efficiency and safety in a real-world setting.
Findings
The authors developed and implemented a flow model operating plan for screening vascular pathologies in low-income patients pro bono without proper access to vascular health care. A total of 140 patients from rural areas in Colombia were recruited to a controlled screening session where they underwent serial noninvasive ultrasound assessments conducted by health professionals of different training stages in VS.
Research limitations/implications
The plan was designed to be implemented in remote, conflict areas with limited access to VS care. Vascular injuries are critically important and common among civilians and military forces in regions with active armed conflicts. As this strategy can be modified and adapted to different medical specialties and geographic areas, the authors recommend checking the related legislation and legal aspects of the intended areas where we will implement this tool.
Practical implications
Different sub-specialties can implement the described method to be translated into significant areas of medicine, as the authors can adjust the deployment and execution for the assessment in peripheral areas, conflict zones and other public health crises that require a faster response. This is necessary, as the amount of training to which VS trainees are exposed is low. A simulated exercise offers a novel opportunity to enhance their current diagnostic skills using ultrasound in a controlled environment.
Social implications
Evaluating and assessing patients with limited access to vascular medicine and other specialties can decrease the burden of vascular disease and related complications and increase the number of treatments available for remote communities.
Originality/value
It is essential to assess the most significant number of patients and treat them according to their triage designation. This management is similar to assessment in remote areas without access to a proper VS consult. The authors were able to determine, classify and redirect to therapeutic interventions the patients with positive findings in remote areas with a fast deployment methodology in VS.
Plain language summary
Access to health care is limited due to multiple barriers and the assessment and response, especially in peripheral areas that require a highly skilled team of medical professionals and related equipment. The authors tested a novel mobile assessment tool for remote and conflict areas in a rural zone of Colombia.
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M. Sankara Narayanan, P. Jeyadurga and S. Balamurali
The purpose of this paper is to design a modified version of the double sampling plan to handle the inspection processes requiring a minimum sample size to assure the median life…
Abstract
Purpose
The purpose of this paper is to design a modified version of the double sampling plan to handle the inspection processes requiring a minimum sample size to assure the median life for the products under the new Weibull–Pareto distribution. The economic design of the proposed plan is also considered to assure the product's lifetime with minimum cost.
Design/methodology/approach
The authors have developed an optimization model for obtaining the required plan parameters by solving simultaneously two non-linear inequalities and such inequalities have been formed based on the two points on the operating characteristic curve approach.
Findings
The results show that the average sample number, average total inspection and total inspection cost under the proposed plan are smaller than the same of a single sampling plan. This means that the proposed plan will be more efficient than a single sampling plan in reducing inspection effort and cost while providing the desired protection.
Originality/value
The proposed modified double sampling plan designed to assure the median life of the products under the new Weibull–Pareto distribution is not available in the literature. The proposed plan will be very useful in assuring the product median lifetime with minimum sample size as well as minimum cost in all the manufacturing industries.
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Lauryna Naseviciute and Rita Juceviciene
The paper focusses on the intrapersonal vs environmental barriers to women's career advancement to the top leadership positions in the information and communication technology…
Abstract
Purpose
The paper focusses on the intrapersonal vs environmental barriers to women's career advancement to the top leadership positions in the information and communication technology (ICT) business and envisages the individual, organisational as well as societal practices for overcoming such barriers in the given sector.
Design/methodology/approach
The study relies on the qualitative research method of expert interviews with top-level women managers in the leading ICT companies in Lithuania. The study allowed identifying and structuring the key barriers to women's careers and three-level practices for overcoming them.
Findings
The research has shown that the key intrapersonal barriers are related to the lack of self-confidence and perceived glass ceiling. The main environmental barriers are male domination and socially gendered professions. The practices for overcoming women's career barriers can be categorised into three levels – individual, organisational and societal. The study has shown that the most important individual practices are the ability to continuously self-educate and self-affirmation. On the organisational level, the following key practices can be applied: mentorship and inclusive company culture. The societal practices for improving women's career advancement in ICT are mainly represented by the visibility of successful leaders as role models and initiatives increasing awareness for an inclusive society.
Research limitations/implications
The research limitations are largely related to the research sample selected for the qualitative research (interviews). The respondents are already established in the top leadership positions, so may only have a retrospective view on the obstacles to the respondents' careers. A larger sample could provide a more generalisable data, whilst a larger number of interview participants for preselected categories, like company category or tenure in a position, would provide insights on the different stages of career growth and company's influence for the individual's growth. The authors encourage extending research to other sectoral and national contexts.
Practical implications
The research sets out the key barriers that can be overcome with the help of individual, organisational and societal practices. This provides a comprehensive list of practices that can be adopted by the organisations (in the ICT and beyond), as well as the policy makers on the societal level.
Social implications
Addressing the issues of gender balance and women's career advancement in one of the fastest growing industries (ICT) has profound social implications. Qualitative research has shown how the barriers can be overcome at different levels of the social system.
Originality/value
The paper marks one of the first attempts to introduce a three-level approach to addressing the intrapersonal and environmental barriers to the advancement of women's careers with a particular focus on the ICT sectoral context.
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Yousef Moradi, Marzieh Mahboobi and Ghobad Moradi
Identifying the health-related needs in transgender (TG) people can help to formulate strategies for providing appropriate and accessible health services and promoting health and…
Abstract
Purpose
Identifying the health-related needs in transgender (TG) people can help to formulate strategies for providing appropriate and accessible health services and promoting health and social justice, as well as human rights in these populations. This systematic review aims to determine health-related needs, problems and barriers, as well as ways to solve them in TG people from the viewpoint of TG individuals and health policymakers.
Design/methodology/approach
All international electronic databases such as PubMed (Medline), Embase, CINAHL, Scopus, Web of Sciences, Cochrane, PsycInfo and Google Scholar (Gray Literature) were searched from December 1990 to December 2019. After the search, the articles were screened based on their title, abstract and full text. The quality of articles was assessed using the Strengthening the reporting of observational studies in epidemiology (STROBE), Consolidated Standards of Reporting Trials (CONSORT) and Standards for Reporting Qualitative Research (SRQR) checklists. The search strategy, data extraction and quality evaluation of articles were independently performed by two researchers.
Findings
The general health-related needs identified in TG individuals from the viewpoint of themselves included access to legal hormone therapy, psychological and psychiatric counseling, privacy, health and hygiene needs, equality and freedom of expression. General health-related needs in TG individuals from the viewpoint of health policymakers included screening tests to detect sexually transmitted diseases, especially HIV, cancers and other diseases, as well as training service providers (physicians, nurses, health workers, etc.).
Research limitations/implications
One of the limitations of this study was nonreporting of health-related needs in initial articles by different TG groups because these groups have had different needs and different barriers to accessing health-care services. In this study, health-related needs and barriers to satisfy them were categorized from the viewpoint of TG populations and health policymakers around the world, which may influence future decisions to provide services to TG populations. The results of this systematic review can help to develop different strategies by considering all TGs from individual, family and social aspects to better provide services for this group. However, given the dynamics and changes in the existing communities and the limited studies on gender minorities in developing countries, further research is required to comprehensively address the subject.
Originality/value
The findings can be used as an incentive to improve existing conditions and to address problems and shortcomings. The results of this systematic review formulate strategies for providing appropriate and accessible health services and better lives for TGs, planning for more effective participation of these individuals in local communities, improving their physical problems and mental health through counseling, as well as promoting health and social justice, and human rights for these populations.
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Martin Dietze and Marion Kahrens
This paper aims to close the gap between the generic concept of knowledge activities (KAs) and implementing them in the context of software engineering organisations concentrating…
Abstract
Purpose
This paper aims to close the gap between the generic concept of knowledge activities (KAs) and implementing them in the context of software engineering organisations concentrating on the non-technical aspects, such as team organisation and practices.
Design/methodology/approach
This qualitative research used a questionnaire with practitioners such as software developers and team leads who were asked to provide feedback on a set of team practices and measures typically used in software engineering projects and assess their relation to the activities of acquiring, codifying, storing, maintaining, transferring and creating knowledge. The obtained results were analysed using frequency analysis and further descriptive statistics yielding a matrix linking the investigated team practices and measures to KAs.
Findings
Team practices and measures commonly applied in software engineering can be facilitated to trigger particular KAs. While most of these team practices and measures originate from agile methods, they are not restricted to these. A purposeful composition can help in assembling a balanced set of KAs aimed at fostering given knowledge goals in software engineering organisations.
Practical implications
By bridging the communication and terminology gap between knowledge management research and software engineering practitioners, this work lays the foundation for assessing software teams’ knowledge profiles more easily and creating prerequisites for implementing knowledge management by facilitating common practices and measures often already part of their daily work. Hence, overhead can be avoided when implementing knowledge management.
Originality/value
To the best of the authors’ knowledge, this is the first study investigating application and relevance of KAs in the software industry by linking them to practices and measures well-accepted in software engineering, thus providing the necessary vocabulary for the implementation of knowledge management in software development teams.
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Kate Hutchings, Katrina Radford, Nancy Spencer, Neil Harris, Sara McMillan, Maddy Slattery, Amanda Wheeler and Elisha Roche
This paper aims to explore challenges and opportunities associated with young carers' employment in Australia.
Abstract
Purpose
This paper aims to explore challenges and opportunities associated with young carers' employment in Australia.
Design/methodology/approach
Using a multi-stakeholder approach, this study captures the reflections of stakeholders (n = 8) and young carers (n = 10) about opportunities for, and experiences of, paid employment for young carers.
Findings
Despite many organisations internationally increasingly pushing diversity agendas and suggesting a commitment to equal opportunity experiences, this study found that young carers' work opportunities are often disrupted by their caring role. For young carers to be successful in their careers, organisations need to provide further workplace flexibility, and other support is required to attract and retain young carers into organisations and harness their transferrable skills for meaningful careers.
Practical implications
The paper highlights important implications for human resource management practitioners given the need to maximise the participation of young carers as workers, with benefits for young carers themselves, employers and society.
Originality/value
The research adds to the human resource management and work–family conflict literature in examining young carers through drawing on Conservation of Resources theory to highlight resources invested in caring leads to loss of educational and work experience resources. This leads to loss cycles and spirals, which can potentially continue across a lifetime, further contributing to disadvantage and lack of workplace and societal inclusion for this group of young people.
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Vishal Ashok Wankhede, Rohit Agrawal, Anil Kumar, Sunil Luthra, Dragan Pamucar and Željko Stević
Sustainable development goals (SDGs) are gaining significant importance in the current environment. Many businesses are keen to adopt SDGs to get a competitive edge. There are…
Abstract
Purpose
Sustainable development goals (SDGs) are gaining significant importance in the current environment. Many businesses are keen to adopt SDGs to get a competitive edge. There are certain challenges in realigning the present working scenario for sustainable development, which is a primary concern for society. Various firms are adopting sustainable engineering (SE) practices to tackle such issues. Artificial intelligence (AI) is an emerging technology that can help the ineffective adoption of sustainable practices in an uncertain environment. In this regard, there is a need to review the current research practices in the field of SE in AI. The purpose of the present study is to comprehensive review the research trend in the field of SE in AI.
Design/methodology/approach
This work presents a review of AI applications in SE for decision-making in an uncertain environment. SCOPUS database was considered for shortlisting the articles. Specific keywords on AI, SE and decision-making were given, and a total of 127 articles were shortlisted after implying inclusion and exclusion criteria.
Findings
Bibliometric study and network analyses were performed to analyse the current research trends and to see the research collaboration between researchers and countries. Emerging research themes were identified by using structural topic modelling (STM) and were discussed further.
Research limitations/implications
Research propositions corresponding to each research theme were presented for future research directions. Finally, the implications of the study were discussed.
Originality/value
This work presents a systematic review of articles in the field of AI applications in SE with the help of bibliometric study, network analyses and STM.
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