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1 – 10 of 398Naz Bilgic and Genell Wells Ebbini
There is a growing interest in applying the principles of biophilic design to hotel lobbies to enhance positive user experiences. However, there is little empirical research in…
Abstract
Purpose
There is a growing interest in applying the principles of biophilic design to hotel lobbies to enhance positive user experiences. However, there is little empirical research in this area, particularly for abstract or indirect biophilic approaches. The current study analyzed the biophilic strategy of “organized complexity” (which entails structured hierarchical patterns) in a hotel lobby in relation to attention restoration outcomes.
Design/methodology/approach
A virtual reality approach was used to create three lobby designs, differing only in their degree of organized complexity. A between-subjects study was conducted with 91 participants, evaluating reactions to the lobby designs in terms of perceived attention restoration, perceived environmental complexity and environmental preferences.
Findings
A strong positive relationship was found between participants' perception of environmental complexity and feelings of restoration. However, no statistically significant correlation was found between restoration and the objective measures of organized complexity. This suggests that individual preferences or baseline responses may play a crucial role in the benefits associated with this aspect of biophilic design.
Originality/value
The findings suggest a novel possibility – that responses to organized complexity may not be universal but may instead depend on an individual’s background and personal preferences. While the study found that perceived complexity was associated with restoration, the objective features of the environment that incited these perceptions were different for different participants. This indicates that more research is needed into potentially relevant personal factors.
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This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.
Abstract
Purpose
This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.
Design/methodology/approach
This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.
Findings
This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.
Research limitations/implications
Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.
Practical implications
This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.
Social implications
This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.
Originality/value
The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.
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Kwame Oduro Amoako, Emmanuel Opoku Marfo, Ellis Kofi Akwaa-Sekyi, Newman Amaning and Nicholas Yankey
This paper explores stakeholder perceptions on the nature and extent of sustainability reporting on the websites of technical universities (TUs) in Ghana.
Abstract
Purpose
This paper explores stakeholder perceptions on the nature and extent of sustainability reporting on the websites of technical universities (TUs) in Ghana.
Design/methodology/approach
The authors collected data from the websites of the 10 TUs in Ghana and interviewed the stakeholders of the TUs. In analyzing the data, the authors used thematic analysis for the interview responses. The authors also adopted the global reporting initiative (GRI) guidelines and campus sustainability assessment tools for the presentation and analysis of the sustainability disclosures on the websites of the TUs.
Findings
The authors found that due to weak institutional coercions, there were limited disclosures on the websites of the TUs, which aimed at gaining stakeholders' legitimacy; the disclosures were more focused on organizational profile, governance and educational aspects of sustainability. To a large extent, while some external stakeholders such as parents, regulators and alumni appear to be less interested in the disclosures on the TU's websites, internal stakeholders such as employees (teaching and non-teaching staff) and students who frequently visited the TU's websites perceived limited reporting and were not impressed with the extent of sustainability disclosures on these websites.
Practical implications
The findings of this study are intended to assist policy-makers in the educational sector to appreciate the importance of sustainability reporting on their websites. The results of this study will assist higher educational institutions (HEIs) in increasing the success rate of sustainability implementation by overcoming the lack of sustainability disclosures on their websites. Thus, the results of this study have implications for sustainability implementations, particularly those in emerging economies and policy-makers of universities worldwide.
Originality/value
This study could provide two significant values. First, to the best of the authors’ knowledge, no other study has explored stakeholder perceptions of sustainability reporting in implementing sustainability within the education sector. Second, the results were arrived at by combining stakeholder consultations with content analyses, which could be a good guideline for sustainability implementation in the educational sector of developing countries.
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Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by…
Abstract
Purpose
Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by the International Integrated Reporting Council (IIRC) prior to the publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, the author analyses the lobbying strategies used in the comment letters sent by a subset of lobbyists, “the experts”, represented by accounting bodies and firms, regulators and academics.
Design/methodology/approach
From both a form- and meaning-oriented analysis, this paper focuses on how the experts resorted to the functions of knowledge when they took part in the IIRF’s public consultation. The author first carries out a quantitative content analysis of the responses to the 2013 Consultation Draft submitted by those constituents considered as accounting expert lobbyists. Then, the author analyse how these actors framed their comments under expert knowledge to legitimise the IIRC, the IIRF and the accounting profession itself.
Findings
The findings suggest that the expert groups welcomed the opportunity, not simply to legitimise the IIRC through their democratic support, but to provide a technocratic settlement that ensures the due process is based on the mobilisation of expert knowledge as a legitimate source. By drawing on the cognitive legitimacy of expert lobbyists, the IIRC drew on the political functions of expert knowledge to reduce uncertainty and gain stability.
Practical implications
Analysis of the lobbying strategies used by the accounting experts whose position could make a difference and receive more attention from the IIRC makes this contribution of particular interest, especially since the first version of the IIRF sought to guide disclosure and sustainable business practices around the world.
Social implications
Experts as political actors play a legitimising role since they are capable of producing relevant knowledge that, due to its nature and scope, certainly affects policymaking and sustainable development.
Originality/value
This research provides a sociopolitical perspective to comprehend how some lobbying strategies, in this case, of expert actors, contribute to legitimising a standard-setter body and its endeavours in the context of voluntary standards.
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Elina Elisabet Haapamäki and Juha Mäki
The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing…
Abstract
Purpose
The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing and Assurance Standards Board (IAASB). The IAASB has drafted a new, stand-alone standard for audits of LCEs’ financial statements.
Design/methodology/approach
The Gioia method is utilized to conduct the qualitative analysis. This enables the material to shine and provide a comprehensive picture of the important aspects of the comment letters about the International Standard on Auditing (ISA) for LCEs. A content analysis of the 145 comment letters is conducted to identify the extent of the support for and the arguments against the new, stand-alone draft standard for audits of LCEs’ financial statements. In addition, this study considers how the comment letters describe the respondents’ views on audit quality in relation to the new standard. Finally, the tone of the comment letters and audit quality arguments is investigated.
Findings
The findings provide a useful framework of the most frequently used arguments supporting and opposing the ISA for LCEs. Within the themes identified, a wide variety of issues and concerns are discussed. The results reveal that the arguments in the comment letters are contradictory. For instance, when discussing audit quality, those interest groups that perceived many positive opportunities in the adoption of the ISA for LCEs thought that the audit quality would increase. Conversely, those interest groups that were skeptical about the success of the ISA for LCEs argued that the audit quality could be compromised by the general prejudice that the ISA for LCEs might be perceived as a lower-quality audit with fewer procedures.
Originality/value
This paper is, to the best of the authors’ knowledge, the first to examine the content of comment letters in the context of a new, stand-alone standard for audits of LCEs. The international audience can utilize the results in the context of the widely discussed issue of reducing LCEs’ auditing obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying.
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Dominique Mazé, Jorge Alcaraz and Ricardo E. Buitrago R.
This paper aims to investigate how emerging market multinational enterprises (EMNEs) are integrating and expanding into other emerging market host countries, focusing on Chinese…
Abstract
Purpose
This paper aims to investigate how emerging market multinational enterprises (EMNEs) are integrating and expanding into other emerging market host countries, focusing on Chinese mining companies in Peru.
Design/methodology/approach
Adopting a qualitative approach, an in-depth analysis of two Chinese state-owned enterprises’ strategies was conducted, building on stakeholder theory and the business ecosystem perspective.
Findings
This study reveals a reliance on high-level political lobbying rather than localized engagement strategies. However, findings point to increasing grassroots resistance among local stakeholders, undermining EMNEs’ bargaining power.
Originality/value
This paper argues for a paradigm shift toward inclusive, cooperative “translocal governance” approaches as empowered communities gain voice. Key contributions include advancing theoretical understanding of changing stakeholder relationships and power configurations in emerging countries, underscoring the rising significance of microlevel sociocultural embeddedness for MNE success and highlighting practical imperatives for EMNEs to embark on rapid localization strategies in Latin America. By elucidating multilayered integration realities in Peru, this interdisciplinary study yields contextualized insights and enriches perspective on the conditions and pathways for EMNEs to build sustainability in Global South emerging market environments.
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Sabeen Mehmood Durrani, Suk-Kyung Kim and Holly Madill
This research investigates the impact of the COVID-19 pandemic on the use of transitional spaces in a Korean academic setting, to assess the impact of the pandemic on users'…
Abstract
Purpose
This research investigates the impact of the COVID-19 pandemic on the use of transitional spaces in a Korean academic setting, to assess the impact of the pandemic on users' utilization of transitional spaces and evaluate any changes in their usage patterns. The research explores whether transitional spaces can function as social interactive spaces, aligning with Ray Oldenburg's “third-place” theory. The focus is on South Korean academic settings, aiming to create neutral and safe zones for users.
Design/methodology/approach
The adopted methodology involves reviewing the literature and employing design charrette as a major data collection tool. The design charrette provided a platform for users to share insights on current transitional spaces during the pandemic and envision these spaces as future social and interactive spaces.
Findings
The design charrette participants advocated for modifying the current transitional space design to transform these spaces into shared spaces for both visitors and regular users in the future. Restricting access for external users to the main building area until necessary. The significance of site amenities in determining transitional spaces as “third-places” was emphasized. While the nature of the building, its location and transitional space amenities are crucial aspects to consider, designers may prioritize user opinions and preferences, as the success or failure of the design ultimately centers on user behaviors.
Research limitations/implications
The research focused on a specific university, hindered by limited access to other institutions during the pandemic. Restrictions on external users discouraged entry without proper permission, which was challenging to obtain. The conventional design charrette outlined in the research method was impossible due to pandemic-related limitations on gathering participants in one location. Therefore, the researcher modified the design charrette method to align with strict social distancing measures.
Social implications
The results of the research are not limited to academic settings, but they can be implied in other environments where social interaction spaces are required and where there is a constant flow of visitors and regular users. The design charrette can be used as a methodology for interior spaces along with large-scale projects of urban planning.
Originality/value
The research analyzed transitional spaces during the pandemic, suggesting redesign to serve and act as buffer zones between private and public areas and become a common social gathering place for visitors and regular users within the built environment.
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The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the…
Abstract
Purpose
The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.
Design/methodology/approach
The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.
Findings
The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.
Originality/value
The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.
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Tyler Wasson and Michael Quinn
The US Federal Government awards contracts worth hundreds of billions of dollars each year. Many firms that rely on these contracts have appointed former government officials to…
Abstract
Purpose
The US Federal Government awards contracts worth hundreds of billions of dollars each year. Many firms that rely on these contracts have appointed former government officials to their corporate boards in the hopes of securing government contracts. The purpose of this paper is to examine the relationship between these government experienced directors (GEDs) on boards and firms being awarded government contracts.
Design/methodology/approach
The paper compiles a panel data set from 2017 to 2020 for S&P 500 firms. This includes hand-collected data for government-experienced directors on boards. This is tested using both regression and analysis of variance methodologies.
Findings
Results find that former government officials on corporate boards increase the amount of government contracts secured by the firm, both in absolute terms and as a percentage of firms’ revenue. There are significant industry level effects for the health care and financials sectors. Government-experienced directors on boards are also positively related to firms receiving COVID contracts. Lobbying was not found to be related to the securing of regular government contracts but was positively related to firms obtaining COVID contracts.
Originality/value
This paper contributes to the literature by using panel data, an expanded definition of GEDs and data on COVID contracts. The “revolving door” between government and firms is paying off for companies.
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Charity P. Scott and Nicole Rodriguez Leach
Exploring how racism continues to persist throughout public and nonprofit organizations is central to undoing persistent society-wide injustices in the United States and around…
Abstract
Purpose
Exploring how racism continues to persist throughout public and nonprofit organizations is central to undoing persistent society-wide injustices in the United States and around the globe. The authors provide two cases for identifying and understanding the ways in which philanthropy’s whiteness does harm to K–12 students and communities of color.
Design/methodology/approach
In this article, the authors draw on critical race theory and critical whiteness studies, specifically Cheryl Harris' work to expose the whiteness of philanthropy, not as a racial identity, but in the way that philanthropy is performed. The authors characterize one of the property functions of whiteness, the right to exclude, as working through two mechanisms: neoliberal exclusion and overt exclusion. Drawing on this construction of the right to exclude, the authors present two cases: the Bill & Melinda Gates Foundation and the City Fund.
Findings
Whether intentional or not, the Gates Foundation and the City Fund each exclude communities of color in several ways: from changes to schools and districts, parents' experiences navigating school enrollment due to these changes, to academic assessments and political lobbying.
Originality/value
These cases provide a way for researchers and practitioners to see how organizations in real time reify the extant racial hierarchy so as to disrupt such organizational processes and practices for racial justice.
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