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This study examines potential ways to break the inequality reproduction circle faced by ethnic minority health workers and sustained by key performance indicators (KPIs)-centred management in the National Health Service (NHS) in England. It does so through the lens of signalling theory.

Three years panel data for 2018–2020 covering 207 hospitals was compiled from the annual NHS staff survey and matched with relevant administrative records. Structural equation modelling was used to test the proposed hypotheses at the organisational level.

The moderated mediating model reveals that persistent racial discrimination by managers and coworkers can disadvantage the career progression of ethnic minority health workers, which in turn reinforces and reproduces economic and health inequalities among them. More importantly, we show how the collective agreement that the senior management team acts (SMTA) on staff feedback can break this vicious circle.

While our research focuses on the not-for-profit health care sector, it opens important opportunities to extend the proposed model to understand organisational inequality and how to address it.

Perceived SMTA can send strong signals to reduce deep-rooted discrimination (race, gender, age, etc.) through resource allocations and instrumental functions. This is also a way to address the current staff burnout and shortage issues in the healthcare sector.

This article reveals why the purpose of organisations that provide public service to reduce social inequality was comprised during their business-like operations and more importantly, how to reflect their foundational purpose through management practice.

This study offers a way forward to resolve one of the unintended consequences of KPI-centred management in the not-for-profit sector through unpacking the process of inequality reproduction and, more importantly, how it is possible to break this vicious circle.

Using market-risk disclosures as an empirical context, and drawing on the diffusion of innovations (DOIs) model, this paper contributes new sociological perspectives to a theorization of compliance. We propose that stakeholder behaviors during accounting standard-setting discussion and adoption phases are motivated by social, political, and economic factors. These phases interrelate, and consequently, any analysis of managerial disclosure decisions benefit from considering them together, rather than in isolation, as is typical.

The authors use a mixed-methods design, including detailed analysis of semi-structured interviews (n = 26), constituents’ comment letters (n = 106), annual report disclosures (FTSE 350: firm-year observations n = 1,131), technical meetings, and standard-setting documents.

Results suggest that constituents initially supported introduction of a set of mandatory market-risk disclosures, but implied costs of the proposed and subsequently approved requirements outweighed perceived benefits and efficiencies. This study elaborates on these issues, exploring how and why a financial reporting innovation that stakeholders deemed technically inefficient was diffused. Although the authors were told that compulsion (i.e., forced-selection) dominates disclosure decisions, some freedom of choice remains, as evidenced by greater than 40% non-compliance during the first year of adoption. Respondents indicate that theoretically, market-risk disclosure adoption decisions rest on assessment of the costs of disclosure (e.g., preparation and competition) versus non-disclosure (e.g., litigation and reputation). Second-phase adoption is more straightforward because the costs of disclosure decrease over time.

Although mixed-methods research offers several advantages, self-selection bias, issues with coding reliability, and interviewer/interviewee bias are possible. It is impossible to achieve a truly holistic understanding of standard-setting, and therefore the authors acknowledge that findings are not generalizable, though the risks were minimized.

Recognizing that disclosure choices are not made in political and social vacuums, this study suggests that sociological perspectives such as innovation-diffusion inform a theory of compliance.

The purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory reporting requirements in respect of financial instruments and derivative financial instruments. Instead of identifying weaknesses in compliance the paper identifies where firms over‐comply or in other words, where firms voluntarily disclose more than they are required and whether this is incremental information or serves another purpose.

The paper reviews the financial instruments disclosures of the FTSE 100 non‐financial IFRS 7 compliant firms. Based on these results, on a case‐by‐case basis the authors address potential causes and rationale for this extra disclosure.

Prior research suggests that it is counter intuitive to argue that firms will provide voluntary disclosure in a mandatory reporting environment because information of this sort tends to be proprietary and competition sensitive, not to mention costly to prepare. However, it is found that firms have voluntarily published information in excess of the requirements and the authors suggest that this extra detail is most commonly associated with a legitimation strategy.

In spite of the importance of derivatives usage and management in addition to the increased and often complex reporting requirements, the authors are not aware of any previous study of this type.

Problematic attributes of providing development aid in International Service-Learning (ISL) placements exist with its paternalistic implications. Broadening the discussion of ISL by shifting the focus toward prioritizing the incorporation of goals of cross-cultural learning and fostering cultural humility addresses these problematic attributes. Approaching ISL placements with a learning mindset inverts the service-learning model by emphasizing learning over helping. Additionally, cultivating a deeper self-awareness and learning from the host communities prior to offering service encourages cultural humility, enhances the ability to remain open to different perspectives, and sustains engagement as a lifelong learner. A framework for developing international education experiences with a systems-oriented approach is proposed: one that acknowledges the interdependent relationships with others in global social and economic structures. The proposed framework applies Milton Bennett’s Developmental Model of Intercultural Sensitivity and Vanessa de Oliveira Andreotti’s HEADS UP educational tool for critical engagement in global social justice issues. Transformative learning theory guides the process of perspective transformation and invites students to critically reflect on their own values, assumptions, and cultural beliefs. The intent is to establish a model for ISL placements which invites respectful collaboration across cultural differences and imbalances in power relations.

The study sets out to explore the mediating role of intellectual capital (IC) dimensions (i.e. human, structural and relational) between scholars' affiliation to online academic networks and institutional knowledge capitalization. Online academic networks are tackled through the lens of knowledge networks which have been of primary importance for new relevant knowledge acquisition during the COVID-19 pandemic.

A questionnaire-based survey of 305 academics from 35 different countries was conducted from July to December 2021, employing a partial least squares structural equation modelling technique. The database was initially filtered to ensure the adequacy of the sample, and data were analyzed using the statistics software package SmartPLS 3.0.

Evidence was brought forward that the proposed conceptual model accounted for 52.5% of the variance in institutional knowledge capitalization, the structural and relational capital availed by knowledge networks exerting strong positive influence on the dependent variable.

The study has both research and managerial implications in that it approaches a topical phenomenon, namely the capitalization of online academic networks in the COVID-19 context, which has dramatically altered the way that research and teaching are conducted worldwide.

The most important contribution of the paper resides in the comprehensive research model advanced which covers individual, organizational and network multifaced layers, starting with the personal and institutional motives to join a specialized network, continuing with the opportunities provided by knowledge networks in terms of intellectual capital harnessing, and ending with its influence on higher education organizations.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.