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1 – 10 of 15
Article
Publication date: 26 December 2023

Matthew Egan and Barbara de Lima Voss

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…

Abstract

Purpose

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

Design/methodology/approach

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Findings

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Originality/value

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 September 2023

Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup and James D. Whitworth

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 7 December 2023

Mark Neild

This chapter flips innovation on its head. Instead of validating our ideas in the market, why not facilitate a market already motivated to change to do so. Theoretical and…

Abstract

This chapter flips innovation on its head. Instead of validating our ideas in the market, why not facilitate a market already motivated to change to do so. Theoretical and empirical evidence is presented to support this theory, along with tools and techniques enabling Innovation Leaders to deliver radical change. Three case studies are shared showing how successful innovation leaders have researched and developed opportunities for radical innovation.

Details

Innovation Leadership in Practice: How Leaders Turn Ideas into Value in a Changing World
Type: Book
ISBN: 978-1-83753-397-8

Keywords

Book part
Publication date: 15 April 2024

Mukul, Sanjay Taneja, Ercan Özen and Neha Bansal

Introduction: Skill development is crucial in developing economies by enhancing productivity and creating employment opportunities. At the macro level, it also leads to industrial…

Abstract

Introduction: Skill development is crucial in developing economies by enhancing productivity and creating employment opportunities. At the macro level, it also leads to industrial development and economic growth.

Purpose: The research is to identify the types of skills required for increasing the probability of employability of labour. It also aims to define the challenges and opportunities in skill development to drive change.

Need of the Study: Studying opportunities and challenges for skill development in developing economies is essential for achieving sustainable economic growth, reducing poverty, increasing employment opportunities, and promoting global competitiveness.

Research Methodology: Some skills are recognised through research that has been published to determine the skill set needed to increase labour productivity. To draw lessons, some skill development initiatives by various companies are also identified and presented in case studies. Additionally, several government programs are available to assess the possibilities and prospects for skill development in the Indian market.

Practical Implications: The research will be valuable in micro and macro decision making. At the micro level, research is advantageous for a business person to initiate the skill development of its employees by using government schemes. Nations other than India can understand the policy framework for skill development.

Findings: The term ‘skilling’ has become fashionable. Due to the need for skill-based earnings data, only some studies examine the return on skill (ROS) of the labour market. Skill development plays a significant role in bringing change at the micro and macro levels. Hence it is necessary to exploit all opportunities for skill development.

Details

Contemporary Challenges in Social Science Management: Skills Gaps and Shortages in the Labour Market
Type: Book
ISBN: 978-1-83753-170-7

Keywords

Open Access
Article
Publication date: 29 May 2024

Katarzyna Piwowar-Sulej

I aimed to analyze and synthesize the literature on sustainable HRM and its sub-concepts, such as green HRM and socially responsible HRM, with the focus on research conducted in…

Abstract

Purpose

I aimed to analyze and synthesize the literature on sustainable HRM and its sub-concepts, such as green HRM and socially responsible HRM, with the focus on research conducted in the Visegrad Group (V4) countries. I posed the following research questions: (1) What are the main characteristics of sustainable HRM research in the worldwide literature? (2) What are the main characteristics of research conducted in the V4 countries? (3) Which future research directions are promising gaps to be filled by research conducted in V4 countries?

Design/methodology/approach

For the purpose of this study, I applied bibliometric analysis, scientific network analysis and in-depth content analysis.

Findings

The results of the analyses of articles indexed in the Scopus database revealed that there is a growing trend in research on sustainable HRM. However, scarce research comes from the V4; scholars have conducted such studies only in Slovakia and Poland. There are five thematic clusters in the main sample, though the concept of green HRM has been explored the most. Although the keyword network analysis showed that the V4 articles focus mostly on sustainable HRM, the in-depth content analysis provided evidence that the V4 sample represented all concepts.

Originality/value

This is the first study to analyze the achievements of scientists from the V4 in this research field. It applies methodological rigor and a mixed-method approach. Moreover, it presents directions of research that go beyond the recommendations presented in the analyzed articles.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 3 July 2024

Anne-Marie Sassenberg and Cindy Sassenberg

The purpose of this study is to investigate the effects of sport scandals on consumer perceptions of the associated sponsors and sport and to provide a typology of sport celebrity…

Abstract

Purpose

The purpose of this study is to investigate the effects of sport scandals on consumer perceptions of the associated sponsors and sport and to provide a typology of sport celebrity scandals to guide management response tactics.

Design/methodology/approach

The study conducted four focus groups that were followed by social media data mining. A total of 8,289 consumer comments were collected from 147 websites, and a total of 224 comments were analyzed in terms of themes and frequency.

Findings

The research found the impact of sport scandals on consumer perceptions of sponsorship evaluations depended on whether the scandal was gender related scandal, recreational drug use, gender violence, unplanned and planned on-field scandals. Gender violence and planned on-field scandals can have an overwhelmingly negative impact on sponsorship evaluations, while unplanned on-field scandals may result in positive effects. Consumer empathy may influence the impact of recreational drug use, and the gender of the sport celebrity can influence the impact of unplanned on-field scandals.

Research limitations/implications

This study contributes to sponsorship theory by indicating the type of scandal affects consumer perceptions of associated sponsors and sport.

Practical implications

The findings may guide management to develop response tactics to sport scandals. The response tactics may be based on consumer perceptions of the impact of the scandal on the associated sponsors and sport. Sponsor and sport management response tactics may be perceived as a differentiation of the sponsor and sport brands. It may be necessary that sponsorship agreements included pre-determined response tactics that contribute to value formation in the local community.

Originality/value

This study contributes to sponsorship theory by indicating the type of scandal affects consumer perceptions of sponsorship evaluations. Two additional factors may impact these influences: consumer empathy and the gender of the sport celebrity.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Open Access
Book part
Publication date: 9 July 2024

Teresa Crew

Abstract

Details

The Intersections of a Working-Class Academic Identity: A Class Apart
Type: Book
ISBN: 978-1-83753-118-9

Article
Publication date: 30 July 2024

Elizabeth Price, Dawn Theresa Nicholson, Rachel Dunk, Cormac Lawler, Matthew Carney, Valeria Ruiz Vargas, Sally Veitch, Sophie Leigh, Matt Singleton and Sarah Mottram

Recognising that there is increasing urgency to equip graduates to become future leaders in delivering the sustainable development goals (SDGs), this study presents a critical…

Abstract

Purpose

Recognising that there is increasing urgency to equip graduates to become future leaders in delivering the sustainable development goals (SDGs), this study presents a critical analysis of a whole-institution approach to embedding education for sustainable development (ESD) in curricula. This study aims to explore the wider reach of adopting a similar approach within varied professional practices and institutional settings.

Design/methodology/approach

The approach is mixed-methods action research framed within a revised institutional strategy. The authors place this in the wider context of ESD in higher education.

Findings

Embedding ESD in curricula and recognition of its relevance across all disciplines were important to stakeholders. These outcomes translated into strategic commitments. Within the first year of the strategy, Carbon Literacy was embedded in almost 20% of courses and in progress in a further 25%; ESD was embedded in 42% of courses and in progress in a further 7%; and over 80% of students agreed with the statement “My course provides me with the opportunities to gain knowledge and skills relating to sustainable development”.

Originality/value

This work demonstrates effective measures that can be amplified across the sector, framed by two overarching principles that are effective regardless of context: demonstration that sustainability adds value to academic activities and consultation and co-creation to build a shared vision and support for change.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 12 July 2023

Simon Mair and Angela Druckman

This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of higher education institutions (HEIs). The…

1623

Abstract

Purpose

This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of higher education institutions (HEIs). The purpose of this paper is to explore the paradox that sustainability frameworks must facilitate transformation of existing structures whilst also being well-enough aligned with current conditions to be readily adopted by today’s HEIs.

Design/methodology/approach

This paper proposes a set of four criteria for assessing the suitability of sustainability frameworks for use across the curriculum: relevance to current curricula, language, institutional fit and concept of the future. Using these criteria, this paper assesses how various frameworks align with the current (unsustainable) state of affairs and their transformative potential. The frameworks assessed are: the sustainable development goals (SDGs), the three pillars framework and the capitals approach.

Findings

This paper finds that each of the frameworks has strengths and weaknesses: the SDGs and the capitals approach perform well on alignment but less well on transformational criteria. Conversely, the three pillars framework performs well on transformation criteria but less well on alignment criteria. By applying the criteria set out in this paper, the authors hope those working to embed sustainability into the curricula of HEIs will be better equipped to navigate the tensions presented by sustainability transitions.

Originality/value

Using a novel set of criteria for assessing sustainability frameworks, this paper provides guidance that was previously lacking in education for sustainability professionals who are attempting to embed sustainability into the curriculum at HEIs.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 20 August 2024

Batuhan Aktepe and Barış Demirci

The main objective of this research is to unravel and analyze emergent technologies that are altering and improving the event industry. The study seeks to recognize the most vital…

Abstract

Purpose

The main objective of this research is to unravel and analyze emergent technologies that are altering and improving the event industry. The study seeks to recognize the most vital technological advancement, uses and effects on event preparation, management and participant experience.

Design/methodology/approach

In this study, a narrative literature review method was used to examine emerging technologies in event management.

Findings

The research reveals that the emerging technologies examined in the articles affect and transform the event industry differently. Many of these technologies are currently being used in the event industry and are likely to be utilized in the coming years.

Originality/value

Numerous studies in the literature are related to the research field. However, as technology evolves rapidly, it is necessary to repeat studies at regular intervals. This article contributes to the literature by tracking new technological developments in the event industry.

Details

Worldwide Hospitality and Tourism Themes, vol. 16 no. 4
Type: Research Article
ISSN: 1755-4217

Keywords

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