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11 – 20 of 26Matteo La Torre, John Dumay and Michele Antonio Rea
Reflecting on Big Data’s assumed benefits, this study aims to identify the risks and challenges of data security underpinning Big Data’s socio-economic value and intellectual…
Abstract
Purpose
Reflecting on Big Data’s assumed benefits, this study aims to identify the risks and challenges of data security underpinning Big Data’s socio-economic value and intellectual capital (IC).
Design/methodology/approach
The study reviews academic literature, professional documents and public information to provide insights, critique and projections for IC and Big Data research and practice.
Findings
The “voracity” for data represents a further “V” of Big Data, which results in a continuous hunt for data beyond legal and ethical boundaries. Cybercrimes, data security breaches and privacy violations reflect voracity and represent the dark side of the Big Data ecosystem. Losing the confidentiality, integrity or availability of data because of a data security breach poses threat to IC and value creation. Thus, cyberthreats compromise the social value of Big Data, impacting on stakeholders’ and society’s interests.
Research limitations/implications
Because of the interpretative nature of this study, other researchers may not draw the same conclusions from the evidence provided. It leaves some open questions for a wide research agenda about the societal, ethical and managerial implications of Big Data.
Originality/value
This paper introduces the risks of data security and the challenges of Big Data to stimulate new research paths for IC and accounting research.
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John Dumay, Cristiana Bernardi, James Guthrie and Matteo La Torre
This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated…
Abstract
Purpose
This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and <IR> as espoused by the IIRC in the <IRF> (IIRC, 2013). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the <IRF>, along with the areas that may potentially hinder its wider adoption and implementation.
Design/methodology/approach
The paper draws upon and synthesises academic analysis and insights provided in the IR and <IR> academic literature as well as various directives, policy and framework pronouncements.
Findings
The flexibility and lack of prescription concerning actual disclosures and metrics in the <IRF> could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving <IR> adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to <IR> policy and practice.
Research limitations/implications
The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the <IRF>. The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors’ work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development.
Originality/value
The paper provides the IIRC with several insights into the current <IRF> and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.
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Jonida Carungu, Roberto Di Pietra and Matteo Molinari
This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian…
Abstract
Purpose
This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016.
Design/methodology/approach
The method used to develop the analysis is mainly qualitative. A content analysis of 184 non-financial reports (NFRs) was conducted on a sample of 92 companies that have been previously involved in the process of NFR on a voluntary basis. Then, a longitudinal analysis was carried out to assess the quality of the NFR conducted from a voluntary to a mandatory basis.
Findings
This study shows that the quality of NFR does not increase when moving from a voluntary to a mandatory basis, especially for 25% of the companies that publish supplementary sustainability reports and/or plans. This result demonstrates that preparers may perceive mandatory NFR as a comprehensive best practice to adequately report their social, economic and environmental performance.
Originality/value
The contribution of this research is threefold. Firstly, it contributes to the social and environmental accounting literature that focuses on NFR quality assessment. Secondly, it contributes to the literature that emphasizes the role of mimetic, coercive and normative isomorphism mechanisms on accounting systems and reporting practices. Thirdly, it contributes to the research gaps for academics highlighted by previous literature on mandatory corporate reporting as a consequence of normative requirements and on the relationship between regulation and mimetic, coercive and normative isomorphic mechanisms within organizations.
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Ruth Dimes and Matteo Molinari
This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between…
Abstract
Purpose
This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.
Design/methodology/approach
A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.
Findings
Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.
Research limitations/implications
This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.
Practical implications
More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.
Social implications
The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.
Originality/value
The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.
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Grégoire Croidieu and Philippe Monin
We define diffusion as the spread of something within a social system. Diffusion is the most general and abstract term, and it embraces such processes as contagion, mimicry…
Abstract
We define diffusion as the spread of something within a social system. Diffusion is the most general and abstract term, and it embraces such processes as contagion, mimicry, social learning, organized dissemination, etc. (Strang & Soule, 1998). While the home territory of diffusion is innovation (see Rogers, 2003 for an authoritative review), more recent macro-diffusion research has developed, based on social movement and institutionalization arguments (Ansari, Fiss, & Zajac, 2010; Wejnert, 2002).
Giuseppe De Luca and Matteo Landoni
The chapter presents the process of decision-making and the practice of international expansion of a family business in the nineteenth century. The Swiss family business Legler…
Abstract
The chapter presents the process of decision-making and the practice of international expansion of a family business in the nineteenth century. The Swiss family business Legler moved to the area near Bergamo, Italy, in 1875, and expanded its operation over multiple generations. This chapter explores the cognitive dimension of the internationalisation process, how culture and family ties are used to understand risk and opportunities, and how a family business interprets push and pull factors under the lens of cultural self-representation and meaning creation. The historical analysis shows the importance of economic, cultural, and family-driven factors in the process of decision-making and in the practice of going abroad and making internationalisation successful and long-lasting.
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Edward Tello, James Hazelton and Shane Vincent Leong
A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the…
Abstract
Purpose
A primary tool for managing the democratic risks posed by political donations is disclosure. In Australia, corporate donations are disclosed in government databases. Despite the potential accountability benefits, corporations are not, however, required to report this information in their annual or stand-alone reports. The purpose of this paper is to investigate the quantity and quality of voluntary reporting and seek to add to the nascent theoretical understanding of voluntary corporate political donations.
Design/methodology/approach
Corporate donors were obtained from the Australian Electoral Commission database. Annual and stand-alone reports were analysed to determine the quantity and quality of voluntary disclosures and compared to O’Donovan’s (2002) legitimation disclosure response matrix.
Findings
Of those companies with available reports, only 25 per cent reported any donation information. Longitudinal results show neither a robust increase in disclosure levels over time, nor a clear relationship between donation activity and disclosure. The findings support a legitimation tactic being applied to political donation disclosures.
Practical implications
The findings suggest that disclosure of political donations in corporate reports should be mandatory. Such reporting could facilitate aligning shareholder and citizen interests; aligning managerial and firm interests and closing disclosure loopholes.
Originality/value
The study extends the literature by evaluating donation disclosures by companies known to have made donations, considering time-series data and theorising the findings.
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Victoria Defelippe, Anna Schlütter, Annelen Meriaan, Bjorn Winkens, Veronika Kavenská, Gary Saucedo Rojas and Matteo Politi
Substance abuse is a major public health concern, with over millions of people suffering from it worldwide. Although there is an abundance of treatment options, many of these…
Abstract
Purpose
Substance abuse is a major public health concern, with over millions of people suffering from it worldwide. Although there is an abundance of treatment options, many of these rehabilitative trajectories are subject to “drop-out”. In addition, “drop-out” is a significant risk factor for relapse. There is an urgent demand for effective treatment, which would enable patients to reduce abuse and prevent relapse. Takiwasi is an addiction treatment centre that combines traditional Amazonian plant medicine with conventional western medicine and psychotherapy. The purpose of this paper is to explore whether socio-demographics factors, such as education level and occupation, psychiatric comorbidities and primary drug use, are associated with treatment non-completion of Ayahuasca (AYA)-assisted addiction therapy.
Design/methodology/approach
Data on the first treatment episode of 121 patients were collected from the patient database from the years 2012 to 2017. To determine whether there is an association between the variables of interest and treatment non-completion, a χ2 analysis and a logistic regression analysis were performed.
Findings
Of the 121 patients analysed, 48.2 per cent completed their treatment, whilst 51.8 per cent did not. Students compared to those who are employed showed significantly higher odds for treatment non-completion (p=0.006; OR=3.7; 95% CI=1.5–9.6). Other variables in the multivariable analysis showed no significant relationship with treatment non-completion. While several limitations restricted the study, the findings suggest that the AYA-assisted treatment in Takiwasi may benefit from additional support for patients who are students. Moreover, it is advised to conduct more long-term follow-up of patients in order to gain better insight into the outcome of treatment at an AYA-assisted treatment centre.
Originality/value
It appears that AYA-assisted therapy in a therapeutic community is a feasible type of treatment for addiction, for which further studies should elucidate the role of motivation in relation to socio-demographic factors and type of addiction in the risk of treatment non-completion.
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Matteo Balliauw and Tomas Van Den Spiegel
Academics have studied the finances of football clubs, but not the financial situation of professional football players. To fill this gap in literature, the purpose of this paper…
Abstract
Purpose
Academics have studied the finances of football clubs, but not the financial situation of professional football players. To fill this gap in literature, the purpose of this paper is to analyse the financial situation of individual players, the causes of financial problems and the probability of encountering financial difficulties.
Design/methodology/approach
A survey has been conducted of 102 players of five clubs in the Belgian first division. Based on this unique data set, a multivariate nominal logistic regression model allows the causes of financial difficulties to be identified. A derived classification model is estimated in order to predict the probability of professional players encountering financial problems.
Findings
About one out of four professional players is confronted with occasional financial problems. Next to the use and investment of income; personal, family and career status factors have a peculiar impact on the individual financial situation of professional sports players.
Practical implications
The results allow better identification of professional players likely to incur financial problems and better assisting them avoid problems.
Originality/value
Given the gap in the sports management literature, the findings from the econometric approach provide both researchers and practitioners with new insights into financial management issues of athletes. The findings may help athletes, their managers and club managers in their decision making. Future research can further build on these findings.
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Vanessa Ratten, Mohammad Fakhar Manesh, Massimiliano Matteo Pellegrini and Marina Dabic
The Journal of Family Business Management was established in 2011 as the premier source of research related to family business from a management perspective. The journal has…
Abstract
Purpose
The Journal of Family Business Management was established in 2011 as the premier source of research related to family business from a management perspective. The journal has progressed to become one of the most important sources for emerging and novel information related to family business so it is important to analyse its history in order to make progress with future research. The goal of this article is to statistically analyse through bibliometric techniques the changes occurring in the journal.
Design/methodology/approach
This article presents a bibliometric analysis of the journal that can help analyse past performance but also predict future trends. The analysis presents information on the most cited authors, institutions and journals, which indicates the international diversity of the journal. In addition, the most used keywords and article topics are presented that help to understand the main themes discussed in the journal.
Findings
The statistical analysis suggests that whilst there is a tendency to publish more European and North American research on family business, this is changing with countries from South America, Oceania and Asia increasing their representation in the journal. In addition, the topics covered in the journal have stayed the same in terms of focussing on family and family business practices but also expanded to include more research on entrepreneurship and innovation.
Research limitations/implications
A bibliometric analysis technique was used thus there are some limitations in terms of the type of methodology and focus only on published articles in the journal. As articles in press were not included this is an area that could be addressed in future research.
Practical implications
As evident in the most published institutions in this journal, family business institutes can gain from research conducted on family business management. This means that family business managers should try to collaborate with research institutions on emerging new areas that require solutions.
Originality/value
This article presents some suggestions for future research that will help guide more research into areas that are currently under-represented in the journal and emerging topics that are likely to garner interest.
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