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Article
Publication date: 28 March 2023

John Millar, Frank Mueller and Chris Carter

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

Abstract

Purpose

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

Design/methodology/approach

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

Findings

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

Research limitations/implications

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

Practical implications

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

Social implications

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

Originality/value

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 February 2024

Yoonjae Hwang, Sungwon Jung and Eun Joo Park

Initiator crimes, also known as near-repeat crimes, occur in places with known risk factors and vulnerabilities based on prior crime-related experiences or information…

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Abstract

Purpose

Initiator crimes, also known as near-repeat crimes, occur in places with known risk factors and vulnerabilities based on prior crime-related experiences or information. Consequently, the environment in which initiator crimes occur might be different from more general crime environments. This study aimed to analyse the differences between the environments of initiator crimes and general crimes, confirming the need for predicting initiator crimes.

Design/methodology/approach

We compared predictive models using data corresponding to initiator crimes and all residential burglaries without considering repetitive crime patterns as dependent variables. Using random forest and gradient boosting, representative ensemble models and predictive models were compared utilising various environmental factor data. Subsequently, we evaluated the performance of each predictive model to derive feature importance and partial dependence based on a highly predictive model.

Findings

By analysing environmental factors affecting overall residential burglary and initiator crimes, we observed notable differences in high-importance variables. Further analysis of the partial dependence of total residential burglary and initiator crimes based on these variables revealed distinct impacts on each crime. Moreover, initiator crimes took place in environments consistent with well-known theories in the field of environmental criminology.

Originality/value

Our findings indicate the possibility that results that do not appear through the existing theft crime prediction method will be identified in the initiator crime prediction model. Emphasising the importance of investigating the environments in which initiator crimes occur, this study underscores the potential of artificial intelligence (AI)-based approaches in creating a safe urban environment. By effectively preventing potential crimes, AI-driven prediction of initiator crimes can significantly contribute to enhancing urban safety.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 9 January 2024

Shamima Yesmin and Ayesha Akhter

A shared set of moral standards, ethical principles and behavioral norms of social structure can be referred to as culture. Many health problems are strongly influenced by one’s…

Abstract

Purpose

A shared set of moral standards, ethical principles and behavioral norms of social structure can be referred to as culture. Many health problems are strongly influenced by one’s cultural background. The purpose of the paper is to examine the scientific explanation of indigenous norms and practice of health healing.

Design/methodology/approach

This qualitative study considered in-person interviews to know the Tribals’ indigenous healing practice in Bangladesh. A focus group discussion with five tribal students was conducted to form a baseline on Tribals’ norms, rituals and information-sharing behavior. Around 35 tribal students were interviewed to find out their healing practices, norms and rituals on health issues. All these practicing indigenous knowledge were documented instantly. Peer-reviewed scientific papers from renowned databases were searched to have scientific evidence on each case. All the studies having negative or positive evidence were mentioned with each case.

Findings

The findings showed more indigenous knowledge with scientific disagreements on health aspects among the Tribals’ health practice in Bangladesh. However, the positive impact of such knowledge is not negligible. Therefore, showcasing the scientific tribals’ indigenous knowledge to a global audience is a strong recommendation.

Originality/value

Health and health care-seeking behavior among the tribal population in Bangladesh is not a new area of research, few studies have focused on the context, reasons and choices in patterns of health care-seeking behavior; obstacles and challenges faced in accessing health-care provision in the tribal areas in the country. However, research attempts to show the relationship between ecological knowledge and scientific indication is new in nature.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Expert briefing
Publication date: 21 February 2024

Demand for the company's type 2 diabetes treatment, Ozempic, and its higher-dose version, Wegovy, has surged since November when the US Food and Drug Administration (FDA) approved…

Details

DOI: 10.1108/OXAN-DB285358

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 8 January 2024

Morteza Mohammadi Ostani, Jafar Ebadollah Amoughin and Mohadeseh Jalili Manaf

This study aims to adjust Thesis-type properties on Schema.org using metadata models and standards (MS) (Bibframe, electronic thesis and dissertations [ETD]-MS, Common European…

Abstract

Purpose

This study aims to adjust Thesis-type properties on Schema.org using metadata models and standards (MS) (Bibframe, electronic thesis and dissertations [ETD]-MS, Common European Research Information Format [CERIF] and Dublin Core [DC]) to enrich the Thesis-type properties for better description and processing on the Web.

Design/methodology/approach

This study is applied, descriptive analysis in nature and is based on content analysis in terms of method. The research population consisted of elements and attributes of the metadata model and standards (Bibframe, ETD-MS, CERIF and DC) and Thesis-type properties in the Schema.org. The data collection tool was a researcher-made checklist, and the data collection method was structured observation.

Findings

The results show that the 65 Thesis-type properties and the two levels of Thing and CreativeWork as its parents on Schema.org that corresponds to the elements and attributes of related models and standards. In addition, 12 properties are special to the Thesis type for better comprehensive description and processing, and 27 properties are added to the CreativeWork type.

Practical implications

Enrichment and expansion of Thesis-type properties on Schema.org is one of the practical applications of the present study, which have enabled more comprehensive description and processing and increased access points and visibility for ETDs in the environment Web and digital libraries.

Originality/value

This study has offered some new Thesis type properties and CreativeWork levels on Schema.org. To the best of the authors’ knowledge, this is the first time this issue is investigated.

Details

Digital Library Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5816

Keywords

Article
Publication date: 29 January 2024

Hillary Shiverenje Songole

CPTED’s premise to the improvement of quality of life (QOL) is crime prevention and safety, and yet there is little concern for the impact of CPTED implementation to QOL when the…

Abstract

Purpose

CPTED’s premise to the improvement of quality of life (QOL) is crime prevention and safety, and yet there is little concern for the impact of CPTED implementation to QOL when the crime increases after the interventions.

Design/methodology/approach

This study systematically analyzed articles both quantitatively and qualitatively.

Findings

This study found that the CPTED–QOL relationship discussion was highly inadequate in research. Improvement of QOL has been elevated to an unquestionable and certain truth of CPTED and yet the evidence on this is highly inconclusive.

Originality/value

This study is a contribution to the CPTED–QOL discussion that has been lacking.

Details

Safer Communities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 16 November 2023

Noel Hyndman, Irvine Lapsley and Christina Philippou

The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a…

Abstract

Purpose

The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.

Design/methodology/approach

The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.

Findings

Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.

Research limitations/implications

This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.

Originality/value

This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 22 January 2024

Rim Ghezal

This study aims to explore the determinants of engagement with and of stakeholders in corporate social responsibility (CSR) decision-making.

Abstract

Purpose

This study aims to explore the determinants of engagement with and of stakeholders in corporate social responsibility (CSR) decision-making.

Design/methodology/approach

Using stakeholder theory, this study is mainly based on business ethics and CSR literature to develop a model depicting social and organizational contextual factors for engagement in the context of CSR decision-making.

Findings

This study identifies nine antecedents for engagement with and of stakeholders in CSR decision-making. Based on stakeholder perspective, the author explores how engagement constructs are influenced at both social and organizational levels by the determinants stakeholder pressure, stakeholder roles, stakeholder resources, stakeholder relationships, stakeholder management, two-way communication, procedural justice, interactional justice and stakeholder proactive strategy.

Practical implications

This study provides insights for companies regarding the determinants underlying engagement to reflect its importance in the context of CSR decision-making.

Social implications

A better understanding of the determinants of engagement is critical because engagement contributes to achieving “win-win” solutions that ensure increased stakeholder satisfaction.

Originality/value

To the best of the author’s knowledge, this paper is one of the first to explore the determinants of engagement with and of stakeholders in CSR decision-making at both social and organizational levels by referring to stakeholder theory.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 1 January 2024

Rona Elizabeth Kurian

The developmental relation of informal mentoring within the organization could aid in tiding over the challenges that arise with change. The purpose is to explore the…

Abstract

Purpose

The developmental relation of informal mentoring within the organization could aid in tiding over the challenges that arise with change. The purpose is to explore the relationship between informal mentoring within the organization and change supportive behaviour to put forth a framework describing the catalytic and a priori role of informal mentoring within the organization in augmenting change readiness and facilitating change supportive behaviour for a successful organizational change.

Design/methodology/approach

Drawing on the appraisal theory of stress coping, the paper put forward a conceptual framework describing the mechanisms through which informal mentoring within the organization leads to change supportive behaviour among the individuals.

Findings

The conceptual model explains how informal mentoring within the organization develops optimism, resilience, self-efficacy and trust and facilitates change readiness among the individuals, which leads to change supportive behaviours in them. The paper also describes the influence of poor change management history and organizational identity threat on the relations.

Research limitations/implications

The paper explains the underexplored relationship between mentoring and change readiness. It also sheds light on the importance of exploring the micro-foundations of a macro-level phenomenon. Further research should focus on the differential effect of different forms of mentoring on change readiness.

Originality/value

The paper is developed based on the review of extant literature and applying the theoretical lens of appraisal theory of stress coping to the phenomenon. The paper explains the micro-foundation of the phenomenon and describes how informal mentoring would lead to a change supportive behaviour among the individuals.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 23 May 2023

Honest F. Kimario and Leonada R. Mwagike

This study was steered to establish how buyer–supplier collaboration's commitment attributes serve as an antecedent for procurement performance in large manufacturing entities in…

Abstract

Purpose

This study was steered to establish how buyer–supplier collaboration's commitment attributes serve as an antecedent for procurement performance in large manufacturing entities in Tanzania.

Design/methodology/approach

A parallel, concurrent, mixed method was used in the study. Quantitatively, 52 firms were surveyed from Temeke Municipality, Tanzania, using questionnaire that specified 1 procurement manager and 1 store manager from those firms, totaling a sample size of 104 respondents. Qualitatively, expressive opinions to supplement the numeric data were gathered from supply chain managers using the saturation principle. Explanatory design analyzed the existing cause–effect relationship, and the null hypotheses were tested using binary logistic regression at p values < 0.05 and ExpB > 1.

Findings

Fidelity and enthusiasm to suggest improvements to suppliers and the duration of the collaboration antecede the procurement performance of the manufacturing firms in Tanzania, while devotion to invest resources and initiatives on joint problem solving have no significant impact.

Research limitations/implications

The causality between buyer–supplier collaboration and procurement performance has been revealed. Since there might be third party logistics in collaborations, future research should center on their moderating effect.

Practical implications

A framework has been developed for liberating procurement performance in the context of large manufacturing firms in Tanzania.

Originality/value

Based on Transaction Cost Economics and Resource Dependency Theories, the study revealed the root cause of procurement performance in the context of Tanzanian manufacturing firms, while also considering commitment to buyer–supplier collaboration as a prerequisit for the commendable target.

Details

Benchmarking: An International Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

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