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Article
Publication date: 17 January 2024

Rob Blom and Douglas D. Karrow

Halfway into the United Nations (UN) sustainable development goals (SDGs) timeline, we deemed fruitful an injunction into current teacher education (TE) practices at higher…

Abstract

Purpose

Halfway into the United Nations (UN) sustainable development goals (SDGs) timeline, we deemed fruitful an injunction into current teacher education (TE) practices at higher educational institutes (HEIs). The scoping literature review used all known English nomenclature interrelating to environment, sustainability, development, and education as regards TE. We explicated and modelled the data through timelines favourable to UN initiatives within a spatiotemporal metric. Thematic research topics and research methodologies strictly pertaining to TE were rigorously researched and delineated. Our study aims to elucidate a grander picture of the trends-as-patterns of environmental and sustainability education in teacher education (ESE-TE) research in HEI and potential contributions to come.

Design/methodology/approach

The spatiotemporal study adopts a scoping review as an investigative tool to probe current research trends on ESE-TE in the academic literature with respect to thematic research topics and research methodologies midway through the SDGs.

Findings

A total of 2,142 research papers spanning five decades, 152 journals and 96 countries were screened equally by two researchers. Of the 788 papers deemed eligible (i.e. English-language, peer-reviewed, pre-service/in-service TE that explicitly mentioned ESE-TE research), data from 638 studies have been included in the authors’ study.

Originality/value

Comprehensive trends in the international literature of all known environmental and sustainable education nomenclature specific to international ESE-TE research throughout the time period (1974 – 2021) were identified. Value is accrued by illuminating international trends in research topics and methodologies, exposing gaps in the history of the subfield, and predicting future trends for Agenda 2030 (e.g. SDG 4 – education) to mature the field.

Details

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

Keywords

Article
Publication date: 13 December 2023

Helmi Hentati and Neila Boulila

This study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.

Abstract

Purpose

This study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.

Design/methodology/approach

The authors have developed this index where the maturity levels are defined from the life cycle theory. For the items of a maturity measure, the authors have adopted a multimethodological approach. That approach allows to identify 27 measurement items to cover the three dimensions of audit, reporting and taxation.

Findings

This research proposes a diagnostic tool specific to accounting firms. The authors have tested this index in the Tunisian context. The results show that there are two types of accounting firms. This study found the first firm in the embryonic phase and the other in the growth phase. This points out the active role of Tunisian accounting firms in technology integration.

Research limitations/implications

This study highlights the integration of technology in the accounting field. Specifically, it aims to address technology management in accounting firms by measuring the degree of digitization of accounting firms. This research projects the use of information technologies (artificial intelligence, cloud, big data, etc.) in auditing, reporting and taxation.

Practical implications

On a practical level, this research provides an organizational diagnostic tool to assess the status of their accounting firms in terms of digitization. This will motivate practitioners to make frequent assessments, thus contributing to continuous improvement toward digitization.

Originality/value

The theoretical foundation of this research is based on the theory of the life cycle of technologies. This study is using this theory to identify and describe the current phase of the organization. And that is by indicating the overall scores on the technological capabilities of the accounting firms.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 11 April 2023

Joseph Akadeagre Agana, Stephen Zamore and Daniel Domeher

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical…

Abstract

Purpose

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical research. Specifically, this study examines the main theories in IFRS adoption research (i.e. adoption, compliance and effects).

Design/methodology/approach

The sample contains 67 empirical papers that have used theories and was collected from Web of Science database. This study uses a systematic review technique.

Findings

Generally, the review shows the prevalent and pervasive use of institutional theories of isomorphism across all the three areas of IFRS adoption. Particularly, regarding IFRS adoption stream, this study finds the institutional theory as a dominant theory used to explain IFRS diffusion around the globe. For IFRS compliance, this study finds that the agency and the capital need theories are widely used. For IFRS adoption effects stream, this study finds a few studies using the contingency and neo-institutional theories. Overall, the review provides theoretical lens for IFRS adoption, IFRS compliance and IFRS adoption effects.

Originality/value

Given the lack of a well-defined set of theories in the domain of accounting, the findings provide further guidance on theory building within the field. Further, accounting regulators, academics and practitioners may benefit from the findings when explaining various changes in the world of accounting.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 19 December 2023

Kiran Marlapudi and Usha Lenka

Emphasizing the increasing role of talent management (TM) as a global phenomenon and a source of sustainable competitive advantage for organizations, this study aims to present a…

Abstract

Purpose

Emphasizing the increasing role of talent management (TM) as a global phenomenon and a source of sustainable competitive advantage for organizations, this study aims to present a scoping review of empirical literature on TM, examining the transition of TM from a phenomenon-driven to a theory-driven field.

Design/methodology/approach

Using a scoping review, this study analyzed 200 empirical studies published between 2010 and 2023 on TM.

Findings

The results indicate that TM is extensively studied in nationally operated, large, private, engineering-led organizations in Anglo-Saxon countries. The study highlights the necessity for more empirical studies and statistically robust evidence to establish the effectiveness of TM.

Research limitations/implications

This review intends to provide a vision and direction for future researchers, guiding TM towards becoming a theory-driven field characterized by widely accepted theoretical frameworks and research designs.

Practical implications

The findings of this study may not be generalizable to other types of organizations or cultural contexts, as it primarily focused on large private engineering-led organizations in Anglo-Saxon countries.

Originality/value

This paper offers a comprehensive view of the definitions, contextualization, conceptualization, frameworks, practices, processes and under-explored areas of TM, which are essential for its development as a discipline.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 6 February 2024

Mawih Kareem Al Ani, Faris ALshubiri and Habiba Al-Shaer

This study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.

Abstract

Purpose

This study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.

Design/methodology/approach

The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products, eco-design products (EDP), environmental products (EP) and sustainable building projects (SBP). The audit fee variable is measured by the natural logarithm of the total amount of audit fees. The study tests two models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee), and Model 2 tests the association in the presence of the moderating variable.

Findings

An analysis of data on 261 European firms from the Refinitiv Eikon database from 2010 to 2019 shows that high sustainability outputs are significantly and positively associated with audit fees. More importantly, this association is moderated by the presence of a board-level sustainability committee, suggesting that this type of committee reflects a factor considered by auditors in their audit risk assessment practices. The findings indicate that in Model 1, one (EP) out of four variables has a significant and positive association with audit fees, while in Model 2 and in the presence of sustainability committee, two variables (EP and EDP) have a significant and negative association with audit fees. However, the robust analysis shows that three variables (EP, EDP and SBP) have significant and negative associations with audit fees.

Practical implications

The study findings have important implications for policymakers, auditors and firms’ managers. For policymakers, the findings provide support for the argument that sustainable attitudes incentivise firms to manage sustainable product profiles more effectively. As such, policymakers should incentivise firms to establish a sustainability committee and regulate its role and responsibilities. Auditors should coordinate with the sustainability committee to facilitate audit efforts and reduce audit fees.

Social implications

Understanding the relationship between sustainable products and audit fees will allow firms to improve their portfolio of sustainable products. In addition, other social implications of this study relate to improving relationships with society by establishing a sustainability committee that is responsible to communicate with that society.

Originality/value

The results support the argument that firms should manage sustainable product portfolios more effectively. In addition, the results of the study highlight the importance of a new variable as a moderator, the sustainability committee, which has not been examined before.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 6 February 2024

Moslem Sheikhkhoshkar, Hind Bril El Haouzi, Alexis Aubry and Farook Hamzeh

In academics and industry, significant efforts have been made to lead planners and control teams in evaluating project performance and control. In this context, numerous control…

Abstract

Purpose

In academics and industry, significant efforts have been made to lead planners and control teams in evaluating project performance and control. In this context, numerous control metrics have been devised and put into practice, often with little emphasis on analyzing their underlying concepts. To cover this gap, this research aims to identify and analyze a holistic list of control metrics and their functionalities in the construction industry.

Design/methodology/approach

A multi-step analytical approach was conducted to achieve the study’s objectives. First, a holistic list of control metrics and their functionalities in the construction industry was identified. Second, a quantitative analysis based on social network analysis (SNA) was implemented to discover the most important functionalities.

Findings

The results revealed that the most important control metrics' functionalities (CMF) could differ depending on the type of metrics (lagging and leading) and levels of control. However, in general, the most significant functionalities include managing project progress and performance, evaluating the look-ahead level’s performance, measuring the reliability and stability of workflow, measuring the make-ready process, constraint management and measuring the quality of construction flow.

Originality/value

This research will assist the project team in getting a comprehensive sensemaking of planning and control systems and their functionalities to plan and control different dynamic aspects of the project.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 23 October 2023

Sharadendu Sharma and Rahul Arora

Participation in global value chains (GVCs) is increasingly related to the economic growth of any country. The conceivable beneficial impact of GVCs on economic growth differs…

Abstract

Purpose

Participation in global value chains (GVCs) is increasingly related to the economic growth of any country. The conceivable beneficial impact of GVCs on economic growth differs across countries and could be modified with the countries' domestic institutional arrangements. However, ignoring the complementarity between the components of institutional quality led to ignorance of the institutional imbalance present in the country. Hence, the primary purpose of this study is to examine the role of institutional imbalance as a moderating variable between GVC participation and economic growth from 2000 to 2018.

Design/methodology/approach

To address the issue of endogeneity among the variables in the model, the study employs the generalized methods of moments (GMM) as an econometric analysis method.

Findings

The study finds that well-functioning domestic institutions facilitate the positive impact of GVC participation on economic growth. Conversely, an increased institutional imbalance harms the relationship between GVC participation and economic growth. These findings emphasize a balanced portfolio of institutional components. It advocates the holistic development of each component to reap greater benefits for GVC participation for any country. The study highlights that the weakness in one of the components must be addressed rather than substituted by increasing the strength of another component.

Research limitations/implications

The policies should be framed to improve the weakest component first, followed by other components of institutional quality. Simultaneous reforms involving all the dimensions of institutional quality would smoothen the path of transforming GVCs trade to the country's economic development. Additionally, the high institutional imbalance can provide a bird's eye view to policymakers to work on specific aspects of institutional quality more rigorously.

Originality/value

The existing literature has used a combined measure of institutional quality as a mediator variable while measuring the impact of GVC participation on economic growth. While using a combined measure, it ignores the complementarity among its components. Assuming substitutability among various components may lead to an incorrect estimation. Using the arguments proposed by Bolen and Sobel (2020), the present study considers the existence of complementarity among various components of institutional quality. It calculates the institutional imbalance used as a moderating variable while estimating the impact of GVC participation on economic growth.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

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