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Article
Publication date: 12 February 2024

Nirupika Liyanapathirana and Mary Low

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…

Abstract

Purpose

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Design/methodology/approach

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

Findings

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

Originality/value

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Details

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

Keywords

Open Access
Article
Publication date: 7 November 2023

Gabriela Walker

This study introduces an ecological framework for disabilities meant to provide a new model of viewing and learning about disabilities and special education. This model projects a…

Abstract

Purpose

This study introduces an ecological framework for disabilities meant to provide a new model of viewing and learning about disabilities and special education. This model projects a multi-systemic view of factors that influence a person's life, where people with disabilities are active actors in the development of the world. The increased awareness about interconnectedness, globalization, inter- and trans-disciplinarity, influences on human experience, greening, sustainability, inequality, inequity and lack of opportunities is shifting how people think about potential and growth.

Design/methodology/approach

The methodological approach is qualitative, interpretive research.

Findings

In disability studies, the Ecological Model of Disabilities helps reframe this uniqueness as part of the spectrum of human experiences. In special education, the Ecoducation Model helps reframe the learning experience.

Research limitations/implications

This research is conceptual, but it is also all-inclusive, rendering itself to a wide application in educational settings.

Practical implications

The Ecoducation Model for Special Education is specific to the education of children and adults with disabilities, and it is directly compatible with the broader Ecological Model of Disabilities. These ecological models can be applied to all levels of the ecological system, and to different ecodemes of population. Nevertheless, the ecological models need to be locally implemented, with general principles tailored to national traditions, laws and resources.

Social implications

Advocating for the pursuit of individual well-being within the larger society, both models call for practical changes in a multitude of areas, including legislation and policy, training of professional personnel, sufficient financial input in programs designed for the care of children and adults with disabilities, change in societal mentalities to fight discrimination, disempowerment and isolation. Because the scope of ecological frameworks is incommensurate, being both interdisciplinary and transdisciplinary, further research possibilities are countless. The ecological perspective opens the fields of disability studies and special education to new theoretical and empirical possibilities.

Originality/value

Two epistemological models are described as new frameworks in disability studies: the Ecological Model of Disabilities and the Ecoducation Model for Special Education. Both are original models that look into the education and inclusion of the person with disabilities.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 13 February 2024

Mark Adrian Govier

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London…

Abstract

Purpose

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

Design/methodology/approach

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

Findings

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

Originality/value

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 19 July 2023

Jerome Carson

This paper aims to provide a living tribute to the leading autoethnographer, Alec Grant.

Abstract

Purpose

This paper aims to provide a living tribute to the leading autoethnographer, Alec Grant.

Design/methodology/approach

Alec provided Jerome with a list of names of people he might approach to write a tribute on his behalf.

Findings

The accounts describe the influence that Alec has had both as an educator and as a trusted colleague for the people approached.

Research limitations/implications

While this is a living tribute, it is about one man and could, therefore, be described as a case study. Some people wonder what can be learned from a single case study. Read on and find out.

Practical implications

Alec has carved out a path for himself. In many senses, he chose “The Road Less Travelled”. He has never shied away from challenging “The System” and defending the rights of the marginalized and socially excluded. It is not a road for the faint-hearted.

Social implications

For systems to change, radical thinkers need to show the way. “Change keeps us safe” (Stuart Bell).

Originality/value

Alec was a well-known and highly respected cognitive behavioural academic practitioner and the author of key textbooks in the field. He then decided to reinvent himself as an autoethnographer. This has brought him into contact with a much more diverse group of people. It has also brought him home to himself.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 19 December 2023

Muhammad Naveed Khan, Piyya Muhammad Rafi-ul-Shan, Pervaiz Akhtar, Zaheer Khan and Saqib Shamim

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is…

Abstract

Purpose

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is to explore how institutional forces influence the social sustainability approaches of logistics service providers (LSPs) in high terrorism-affected regions (HTAR). This then leads to investigating how the key factors interact with Institutional Theory.

Design/methodology/approach

An exploratory multiple-case study research method was used to investigate six cases of different-sized logistics LSPs, each in an HTAR. The data was collected using semistructured interviews and triangulated using on-site observations and document analysis. Thematic analysis was used in iterative cycles for cross-case comparisons and pattern matching.

Findings

The findings interact with Institutional Theory and the three final-order themes. First, management processes are driven by coopetition and innovation. Second, organizational resources, structure and culture lead to an ineffective organizational design. Finally, a lack of institutionalization creates institutional uncertainty. These factors are rooted in many other first-order factors such as information sharing, communication, relationship management, capacity development, new process developments, workforce characteristics, technology, microlevel culture and control aspects.

Originality/value

This study answers the call for social sustainability research and enriches the literature on social sustainability, Institutional Theory and LSPs in HTARs by providing illustrations showing that institutional forces act as driving forces for social sustainability initiatives by shaping the current management processes. Conversely, the same forces impede social sustainability initiatives by shaping the current organizational designs and increasing institutional uncertainty.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 4 July 2023

Aziz Yousif Shaikh, Robert Osei- kyei, Mary Hardie and Matt Stevens

This paper systematically reviewed research work on drivers of teamwork, which will reinforce construction work teams to enhance workers’ safety performance. This study adds to…

Abstract

Purpose

This paper systematically reviewed research work on drivers of teamwork, which will reinforce construction work teams to enhance workers’ safety performance. This study adds to the existing but limited understanding of teamwork drivers on construction workers’ safety performance. This paper presents scholars and industry-based professionals with critical initiatives that have to be implemented in organisations to get positive results in safety while working in teams with an emphasis on systems drivers of teamwork on safety performance at the organisational level, which will help in providing information on the functioning of the teams and contribute towards improved safety performance of team workers.

Design/methodology/approach

This study aims to systematically examine the existing body of knowledge on drivers of teamwork by analysing 53 publications from the years 1997–2021. The Scopus search engine was used to conduct a systematic review and germane publications were collated.

Findings

According to the findings of the review, since 1997, there has been a burgeoning concern in the research of drivers of teamwork and its impact on workers’ safety performance. After performing a systematic review, 37 drivers of teamwork were identified. The top five drivers are effective communications, team workers’ relations, leadership, shared knowledge and information, and team training. Moreover, it was noted that the United States and Australia have been the international regions of focus for most of the research in the area of drivers of teamwork from the years 1997–2021. The 37 drivers of teamwork are distributed into six major socio-technical components: people drivers; culture drivers; metrics drivers; organisational and management practices and procedures drivers; infrastructure drivers and technology drivers.

Practical implications

The results reported present research scholars and professional practitioners with an overview of the drivers of teamwork that could be implemented in the construction industry to streamline potential implementations and improve safety performance of construction workers.

Originality/value

A list of teamwork drivers has been developed to ratify potential empirical research in the area of construction safety. The results would contribute to the existing but restricted understanding of drivers of teamwork in the construction industry.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 August 2022

Mohammed Hamza Momade, Serdar Durdyev, Nguyen Van Tam, Shamsuddin Shahid, Jasper Mbachu and Yusra Momade

Vietnam's construction technology (CT) adoption is low when compared to other countries with similar gross domestic product (GDP) per capita resulting in lesser productivity. The…

Abstract

Purpose

Vietnam's construction technology (CT) adoption is low when compared to other countries with similar gross domestic product (GDP) per capita resulting in lesser productivity. The research objectives are: (1) To undertake an extensive literature review on CT adoption challenges; (2) To investigate CT adoption challenges unique to Vietnam's construction sector; and (3) To propose data-driven solutions for a greater rate of CT adoption.

Design/methodology/approach

A two-stage descriptive survey method was adopted in alignment with the research aim and objectives. Based on the literature review of 215 articles, a questionnaire was designed and administered to experienced construction managers (CM) to identify whether CT has been adopted, barriers to adoption, drivers, and the most popular CT tools. Descriptive statistics were used to summarize the characteristics of interest in the empirical dataset and SPSS-based inferential statistics to estimate the means, frequency counts, variance and test hypotheses that informed the drawing of conclusions concerning the research objectives.

Findings

The popular CT tools identified were Autodesk, Microsoft Office and Primavera. The most influential CT adoption barriers: (1) Unknow`n impact on productivity, (2) Late implementation of software in construction projects, (3) Lack of understanding of importance and needs in the construction industry (4) Lack of funds during budget planning for technological advances and implementation (5) Lack of experts required for technological change, and insufficient skills in the industry.

Practical implications

It is expected that the findings could inform data-driven regulatory and practice reforms targeted at increasing greater uptake of CT in Vietnam with potential for replication in countries facing similar adoption challenges.

Originality/value

The findings are intended to support data-driven regulatory and practice improvements aimed at improving CT adoption in Vietnam, with the possibility for replication in other countries facing comparable problems.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 2 November 2023

Kamran Mahroof, Amizan Omar, Emilia Vann Yaroson, Samaila Ado Tenebe, Nripendra P. Rana, Uthayasankar Sivarajah and Vishanth Weerakkody

The purpose of this study is to evaluate food supply chain stakeholders’ intention to use Industry 5.0 (I5.0) drones for cleaner production in food supply chains.

Abstract

Purpose

The purpose of this study is to evaluate food supply chain stakeholders’ intention to use Industry 5.0 (I5.0) drones for cleaner production in food supply chains.

Design/methodology/approach

The authors used a quantitative research design and collected data using an online survey administered to a sample of 264 food supply chain stakeholders in Nigeria. The partial least square structural equation model was conducted to assess the research’s hypothesised relationships.

Findings

The authors provide empirical evidence to support the contributions of I5.0 drones for cleaner production. The findings showed that food supply chain stakeholders are more concerned with the use of I5.0 drones in specific operations, such as reducing plant diseases, which invariably enhances cleaner production. However, there is less inclination to drone adoption if the aim was pollution reduction, predicting seasonal output and addressing workers’ health and safety challenges. The findings outline the need for awareness to promote the use of drones for addressing workers’ hazard challenges and knowledge transfer on the potentials of I5.0 in emerging economies.

Originality/value

To the best of the authors’ knowledge, this study is the first to address I5.0 drones’ adoption using a sustainability model. The authors contribute to existing literature by extending the sustainability model to identify the contributions of drone use in promoting cleaner production through addressing specific system operations. This study addresses the gap by augmenting a sustainability model, suggesting that technology adoption for sustainability is motivated by curbing challenges categorised as drivers and mediators.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 18 July 2023

Ketevan Chachkhiani and Shalva Tabatadze

This study aims to explore the research internationalization process in Georgia, one of the post-Soviet countries. Specifically, it examines the individual-level reasons that…

Abstract

Purpose

This study aims to explore the research internationalization process in Georgia, one of the post-Soviet countries. Specifically, it examines the individual-level reasons that motivate faculty at Georgian universities to engage in the process of research internationalization. It also unpacks scholars’ perspectives on the driving factors for selecting the key partners in international research.

Design/methodology/approach

Sixteen faculty members for this exploratory qualitative study were selected through stratified purposeful sampling from five higher educational institutions in Georgia. Participants were asked to discuss their participation in international research projects and underline the activities and events that motivated them to participate in international collaborative projects. The critical incident method was used to analyze our qualitative data collected through semi-structured interviews.

Findings

The research revealed that faculty at Georgian universities are more oriented toward collaboration with their peers from European countries and the USA. This preference is influenced by such factors as higher quality of science, higher level of freedom and autonomy, personal contacts and networks, as well as language competencies. The data also helped to unpack Georgian scholars’ individual-level rationales that were conceptualized into three domains: human capital, financial capital and physical capital.

Originality/value

This study is an original work conducted in Georgia. It contributes to the development of the field of internationalization of research. The three-domain conceptual framework on the individual-level rationale for internationalization can be used in future research on post-Soviet countries and beyond.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

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