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Open Access
Article
Publication date: 8 July 2022

Magali Dubosson, Emmanuel Fragnière and Samuele Meier

Human-related risks are practices in a given organization that lead to harmful behaviors that prevent managers and their teams from achieving goals. The purpose of this article is…

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Abstract

Purpose

Human-related risks are practices in a given organization that lead to harmful behaviors that prevent managers and their teams from achieving goals. The purpose of this article is to enable the organization to provide a preventive and simple response to risks in the event that deterioration in employee well-being is detected.

Design/methodology/approach

In the literature, many questionnaires based on a variety of metrics have been developed and tested to measure and assess the quality of work life (e.g. stress, commitment, satisfaction, etc.). The approach of this study was to identify the most meaningful items and combine them into a unique score integrated into an effective decision-making module.

Findings

A long process of trial and error was necessary to collect confidential information from employees, both anonymously and longitudinally, to measure well-being in the workplace objectively and globally. The unique score generated provides an indication of potential human risk.

Research limitations/implications

This research and its practical implementation have demonstrated the importance of personal-data protection and the need to work harder to maintain employees' digital trust while using a digitized tool.

Practical implications

Development of a new app that was used for the first time to regularly assess ill-being in several companies.

Social implications

The social implication of this research is to contribute to health policies related to well-being in the workplace.

Originality/value

To the authors’ knowledge, this is the first time that a software module measuring the human risk of an entire company has been embedded in Enterprise Risk Management (ERM).

Open Access
Article
Publication date: 27 April 2020

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional…

Abstract

Purpose

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Design/methodology/approach

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

Findingse

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

Research limitations/implications

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

Originality/value

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 18 June 2021

Charlotte Remteng, Johnson Nkem, Linus Mofor and James Murombedzi

This paper aims to provide an analysis of gender strategies in the planning, programmes towards the implementation of Africa’s Nationally Determined Contributions (NDCs). It…

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Abstract

Purpose

This paper aims to provide an analysis of gender strategies in the planning, programmes towards the implementation of Africa’s Nationally Determined Contributions (NDCs). It involved the identification and disaggregation of climate risks on women key climate affected sectors (water, energy, agriculture, health, energy).

Design/methodology/approach

This involves review of vast scholarly and academic research, to establishment of linkages and interlinkages between the risks. A diagnostic analysis was done on the NDCs to understand the orientation of gender considerations in the NDCs of African countries, and then an assessment on emerging opportunities and empowerment of women to address climate change was carried out as an un-detachable component of gender considerations.

Findings

Poverty, cultural barriers and inequality, climatic risks such as floods, occurrence of infectious diseases and water scarcity create life threatening situations for women as well as their livelihood Analysis on the NDCs (and INDCs) of all African countries show that over 85% of actions reference gender. At the regional level West Africa has the highest gender actions in their NDCs (41%), East Africa 25%, Southern Africa 15%, Central Africa 8% and North Africa 6%. The coping responses of women, their knowledge about the environment and the environmental services they offer, provide great opportunities for them in the climate change scenario which is seldom spoken about. Empowerment of women by providing access to Information, education, training; sensitization on various facets of climate change; the risks, consequences, possible sustainable solutions (Adaptation and mitigation) and their basic rights especially with regards to land and ownership is necessary, and can help reduce the climatic risks they face.

Research limitations/implications

The limitation of this study was time constraint as the research was done during my fellowship at the United Nations Economic Commission for Africa which was a short period in relation to the fact that the authors were assigned to other duties.

Practical implications

Though most African countries are making an effort towards gender integration in their NDCs, they need to carry out systematic gender analysis; collecting and using sex-disaggregated data; establishing gender-sensitive benchmarks and indicators; and developing practical tools to support increased attention to gender perspectives.

Social implications

Climate change is a serious threat to humanity and views from mostly those affected indicates that there is still a big disconnect between the ambitious agendas set by various stakeholders involved (International organizations, governments and regional organizations), and the real grassroots initiatives, actions and programs being implemented in the ground. There is also inarguably increasing evidence that climate change is amplifying gender inequality, the vulnerability of women and children; consequently, a serious barrier to the achievement of the Paris Agreement, UN 2030 Sustainable development goals, the 2063 Africa Union Agenda.

Originality/value

Though there exist many research papers on climate and gender and also on NDCs, creating a link between gender risks and climate policies, strategies and programs gives the issue of gender and climate change “high importance”. An integrated approach on identifying the risks makes policies coherent.

Details

Ecofeminism and Climate Change, vol. 3 no. 1
Type: Research Article
ISSN: 2633-4062

Keywords

Open Access
Article
Publication date: 17 January 2023

Romain Kasema

This study aims to develop and empirically test a model that describes the factors influencing a firm’s export performance; a model that can be adopted by future export…

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Abstract

Purpose

This study aims to develop and empirically test a model that describes the factors influencing a firm’s export performance; a model that can be adopted by future export researchers, policymakers and practitioners. Specifically, this study aimed to identify the main factors affecting the export performance of manufacturing small- to medium-sized enterprises (SMEs) in Rwanda and determine the extent of influence of each identified factor on export performance.

Design/methodology/approach

The research design combines both exploratory research and causal research designs to test the proposed model. Interview guide and survey questionnaires were used to collect the raw data. The collected quantitative data were analysed using the structural equation modelling technique with the Analysis of Moment Structures software.

Findings

The findings revealed that all the factors identified, namely, organisational, entrepreneurial and industrial, and market factors had a significant positive impact on the export performance of SMEs. Moreover, entrepreneurial factors were proven to be the most influencing factors in export performance followed by market-level factors. In this context, the proposed resource-market-based model of export performance was tested and validated in a less developed country, Rwanda, for exporting SMEs.

Originality/value

The proposed model of export performance extends the existing literature in two ways: firstly, it integrates internal and external factors to explain the export performance of an SME and secondly, it tests the relative importance of these factors in driving and maintaining international performance.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 17 no. 1
Type: Research Article
ISSN: 2071-1395

Keywords

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