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1 – 8 of 8Benjamin Bader, Pia Charlotte Faeth, Anthony Fee and Margaret Shaffer
Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods
There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of…
Abstract
Purpose
There has been very little qualitative “fieldwork” of audit practice. This is especially the case in relation to investigations into how audit engagements proceed. The purpose of this paper is to engage with audit practice in order to explore and explain the internal dynamics and paradoxical conditions within audit engagement teams.
Design/methodology/approach
The research adopts a qualitative methodology, framed around an intensive case study that involves several methods of data collection and analysis including interviews, observation and document analysis. The authors observe audit team practices, work programmes and organisation including observations of individual and teams involved in audit engagements.
Findings
Using the lens of paradox theory, the authors explore the backstage of audit work, where audit teams are challenged with recurring contradictory requirements and opposing demands. The authors provide insight on the complexity associated with inadequate resourcing and planning that tend to stimulate the emergence of paradoxes in audit engagement work in a government audit context. As a result, the authors identify the occurrence of cascading reduced audit quality practices (RAQP) as the teams respond to the paradoxes they face.
Originality/value
The authors reveal the interlinked and cumulative coping strategies, namely, downplaying responsibility and downscaling audit processes. These strategies are performed concurrently by team leaders and audit members to manage paradoxical tensions. The authors also identified superficial audit supervision as another type of RAQP performed by team leaders.
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Caroline Emberson, Silvia Maria Pinheiro and Alexander Trautrims
The purpose of this paper is to examine how first-tier suppliers in multi-tier supply chains adapt their vertical and horizontal relationships to reduce the risk of slavery-like…
Abstract
Purpose
The purpose of this paper is to examine how first-tier suppliers in multi-tier supply chains adapt their vertical and horizontal relationships to reduce the risk of slavery-like practices.
Design/methodology/approach
Using Archer’s morphogenetic theory as an analytical lens, this paper presents case analyses adduced from primary and secondary data related to the development of relational anti-slavery supply capabilities in Brazilian–UK beef and timber supply chains.
Findings
Four distinct types of adaptation were found among first-tier suppliers: horizontal systemisation, vertical systemisation, horizontal transformation and vertical differentiation.
Research limitations/implications
This study draws attention to the socially situated nature of corporate action, moving beyond the rationalistic discourse that underpins existing research studies of multi-tier, socially sustainable, supply chain management. Cross-sector comparison highlights sub-country and intra-sectoral differences in both institutional setting and the approaches and outcomes of individual corporate actors’ initiatives. Sustainable supply chain management theorists would do well to seek out those institutional entrepreneurs who actively reshape the institutional conditions within which they find themselves situated.
Practical implications
Practitioners may benefit from adopting a structured approach to the analysis of the necessary or contingent complementarities between their, primarily economic, objectives and the social sustainability goals of other, potential, organizational partners.
Social implications
A range of interventions that may serve to reduce the risk of slavery-like practices in global commodity chains are presented.
Originality/value
This paper presents a novel analysis of qualitative empirical data and extends understanding of the agential role played by first-tier suppliers in global, multi-tier, commodity, supply chains.
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Daniel William Mackenzie Wright
The purpose of this paper is to offer original ideas into a potential future cannabis industry in the UK. This paper presents novel approaches regarding the potential existence of…
Abstract
Purpose
The purpose of this paper is to offer original ideas into a potential future cannabis industry in the UK. This paper presents novel approaches regarding the potential existence of cannabis for the tourism industry. It presents an idea in which the UK Government could produce, distribute and control the industry. The proposed idea presents a scheme in which the UK could encourage regional tourism (inclusive to domestic and international travellers) through a controlled but innovative cannabis market scheme. This paper presents a future scenario aiming to encourage dialogue and critique, at a time when attitudes to cannabis are changing.
Design/methodology/approach
This research takes a scenario narrative approach in presenting and exploring a potential future cannabis market in the UK. The importance of narrative writing as a method is recognised by Lindgren and Bandhold (2009), who identify the significance in telling a story to the reader. Taking a pragmatic approach, embracing diverse philosophical methods, this research explores past and current trends via a mixture of secondary data sources to create and present a scenario narrative of the future.
Findings
This paper identified that trends in legalising cannabis for cultivation, medical and recreational purposes continue to become more liberal globally. However, cannabis laws mainly focus on the use for residents. Consequently, domestic tourism markets have the potential to grow. However, there is limited consideration regarding the potential for international tourism cannabis markets. Thus, the findings of this research are based on the potential for the UK to implement and promote a cannabis industry for international travellers.
Originality/value
This paper offers original ideas in exploring a future cannabis market in the UK, one where regional tourism is considered. The paper presents a novel approach that encourages domestic and international tourists to engage with the cannabis industry by navigating a well-managed, local approach to supplying cannabis in the UK.
Alan Briggs, Ross Dowling and David Newsome
This study aims to provide an overview of the current socio-political geopark situation in Australia and set this into a global context. In addition, the authors consider this…
Abstract
Purpose
This study aims to provide an overview of the current socio-political geopark situation in Australia and set this into a global context. In addition, the authors consider this information to be useful for all stakeholders involved in geopark research and development. An analysis of constraints is set alongside stakeholder views collected from remote rural Western Australia. The authors also place Australia in a global context in regard to the future of geoparks.
Design/methodology/approach
Vital contextual information regarding the tourism significance of geoparks is sourced from key literature. The authors analyse and report on the situation surrounding the current lack of enthusiasm for the geopark concept by the federal government and states in Australia. The authors also report positive rural community stakeholder views on geopark development from regional Western Australia.
Findings
While Australian federal, as well as state governments have yet to accept geoparks, stakeholder research in Western Australia supports the idea of geopark development. Learnings articulated in this viewpoint are relevant to any country pursuing and initiating the geopark concept. The authors posit that global geopark development can become a vital strategy in post-COVID-19 tourism recovery planning.
Originality/value
Australia currently does not have a United Nations Educational, Scientific and Cultural Organisation (UNESCO)-recognised geopark. Accordingly, the authors present a case for geopark development, while at the same time exploring the socio-political reasons behind the lack of geopark implementation in Australia. The authors consider the future of geoparks in the global context and reiterate the point that geoparks are important for COVID-19 recovery of tourism and in regard to UNESCO's Sustainable Development Goals for 2030.
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Angela Sweeney, Sarah Clement, Beth Filson and Angela Kennedy
The purpose of this paper is to describe and explain trauma-informed approaches (TIAs) to mental health. It outlines evidence on the link between trauma and mental health…
Abstract
Purpose
The purpose of this paper is to describe and explain trauma-informed approaches (TIAs) to mental health. It outlines evidence on the link between trauma and mental health, explains the principles of TIAs and their application in mental health and explores the extent to which TIAs are impacting in the UK.
Design/methodology/approach
The approach is a conceptual account of TIAs including a consideration of why they are important, what they are and how they can become more prevalent in the UK. This is supported by a narrative overview of literature on effectiveness and a scoping of the spread of TIAs in the UK.
Findings
There is strong and growing evidence of a link between trauma and mental health, as well as evidence that the current mental health system can retraumatise trauma survivors. There is also emerging evidence that trauma-informed systems are effective and can benefit staff and trauma survivors. Whilst TIAs are spreading beyond the USA where they developed, they have made little impact in the UK. The reasons for this are explored and ways of overcoming barriers to implementation discussed.
Originality/value
This paper – authored by trauma survivors and staff – describes an innovative approach to mental health service provision that, it is argued, could have immense benefits for staff and service users alike.
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Showkat Ahmad Wani, Asifa Ali and Shabir Ahmad Ganaie
This paper aims to explore the Google Arts and Culture platform in terms of parameters used for categorizing the digital collections by it; the total number of items and their…
Abstract
Purpose
This paper aims to explore the Google Arts and Culture platform in terms of parameters used for categorizing the digital collections by it; the total number of items and their types; top contributing artists; top ten historical events and figures; and the top ten countries having maximum artworks.
Design/methodology/approach
An online method was used to collect the relevant data for achieving the objectives of the study. Data were harvested from the official website of Google Arts and Culture (https://artsandculture.google.com/) during the period of 15 May to 31 May 2018, and the same was tabulated in MS Excel for analysis and interpretation.
Findings
The findings revealed that Google Arts and Culture includes a total of 6,272 artists, 228 media and 121 art movements. Moreover, there are a total of 641 historical movements; 6,250 historical figures; 9,692 places; 3,226 museum views; 1,702 zoom views; 39,607 featured videos; and 5,528 featured stories; 122 items organized by color and 954 organized by time.
Originality/value
The present study is first of its kind that focuses on exploration of diverse arts and cultural heritages of different countries and by diverse artists made visible by Google Arts and Culture initiative. It will significantly reinforce the art and cultural heritage lovers to acquire the knowledge pertinent to various types of arts and cultures that prevailed in antiquity across the globe and also make aware the conservators about how to use digital technologies for efficient preservation and visibility of unique artworks, artists and the places whom they belong.
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