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1 – 5 of 5Denise Voci and Matthias Karmasin
This conceptual paper aims to explore the current state of sustainability communication research, focusing on the challenges of communicating inconvenient truths in an era of…
Abstract
Purpose
This conceptual paper aims to explore the current state of sustainability communication research, focusing on the challenges of communicating inconvenient truths in an era of scientific mistrust. Therefore, this study aims to (1) examine the existing research landscape in sustainability communication, (2) identify unresolved problems and challenges, and (3) propose strategies for counteract misinformation through targeted communication.
Design/methodology/approach
For this, the authors conducted a critical literature review and analyzed the resulting sample (n = 473 journal articles) by means of qualitative content analysis to (1) evaluate existing communication approaches dealing with the communication of sustainability's inconvenient truth, (2) identify stakeholder groups involved in sustainability communication, (3) discuss limitations of current communication approaches and (4) present recommendations on (more) effective communication strategies to address the unresolved issues in sustainability communication.
Findings
The analysis reveals that when it comes to sustainability communication and its unresolved problems, literature refers to four key stakeholder groups: (1) science deniers; (2) adaptation skeptics; (3) whitewashers and (4) world saviors. Furthermore, the analysis provides valuable insights into the complex dynamics involved in communicating sustainability, emphasizes the need for tailored approaches to engage and address the concerns of each stakeholder group, and exposes limitations in current communication methods and approaches. Accordingly, the analysis highlights the necessity of developing new theories, models and methods specific to sustainability communication to tackle its unique challenges effectively.
Research limitations/implications
Like our society, communication sciences need a fundamental transformation to meet sustainability communication's new challenges induced by the necessary shift toward sustainable development.
Originality/value
This paper provides a comprehensive overview of the current state of sustainability communication in research, specifically addressing the challenges of effectively communicating unpleasant news in the context of scientific mistrust. It fills a gap in existing literature by examining the progress made in addressing these issues and identifying the emerging challenges that need to be addressed.
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Matthias Nnadi, Atis Keskudee and Wey Amaewhule
This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe.
Abstract
Purpose
This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe.
Design/methodology/approach
Using data from 2011 to 2019 of 100 commercial banks in Europe, the authors conducted several empirical investigations to test the mediating role of IFRS 9 on earnings manipulation through loan loss provision (LLP) by banks.
Findings
The result shows that the new accounting standards (IFRS 9) significantly affect the way banks report LLP. This paper provides evidence that non-listed banks in the EU engage in EM through LLP following IFRS 9 but experience less volatility of net income following the adoption. The findings indicate that such behaviour by banks cannot be suppressed by level of audit quality; suggesting that an improvement in accounting standards might not always guarantee accounting quality.
Originality/value
This finding has some policy implications; and regulators will need to identify additional tools to regulate or supervise EM behaviour.
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Martina Fuchs and Johannes Westermeyer
The purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for…
Abstract
Purpose
The purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for implementing training activities. These managers are situated in relationships to headquarters and the local environment. Related to this is the question whether MNCs contribute to the local skill base by implementing training activities or whether they exploit the existing skill formation system.
Design/methodology/approach
This study focusses on German subsidiaries of MNCs with headquarters in the USA and the UK, France, China and Japan. The study is based on 107 expert interviews with subsidiary managers and representatives of local stakeholder organisations, such as educational organisations, chambers, economic promotion agencies and governmental bodies in Germany.
Findings
The study reveals that headquarters introduce general schemes for training. In addition to these MNC-internal trainings, local managers use their information advantage over headquarters to implement dual training activities.
Research limitations/implications
The training activities of subsidiaries are dependent on the institutional settings of the host country.
Practical implications
Albeit dual training activities are laborious and tie the local managers down for the medium and long term, the future need of the subsidiary for adequately skilled workforce prompts local managers’ engagement in implementing dual training activities.
Social implications
Subsidiaries contribute to the local skill base and do not act in a free-rider position, at least in the German variety of capitalism.
Originality/value
The study deepens insights on distanced relations within and how subsidiaries generate scope for action by using this kind of relationships.
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Muhammad Zubair Alam, Muhammad Rafiq, Adnan Mohammed Alafif, Sobia Nasir and Jawad Bashir
Using trait activation theory (TAT), this paper aims to empirically assess that work drive (WD) personality characteristics of employees will express better towards…
Abstract
Purpose
Using trait activation theory (TAT), this paper aims to empirically assess that work drive (WD) personality characteristics of employees will express better towards intrapreneurial behaviour (IB) outcomes in higher levels of job autonomy (JA) at the workplace.
Design/methodology/approach
Using cross-sectional design, a total of 258 engineering employees from the automotive industry of Pakistan were surveyed. The partial least square structural equation modelling (PLS-SEM) statistical method was used to evaluate the hypothesised theoretical model.
Findings
Statistical results revealed a significant and positive relationship between WD and IB. WD personality was also found to be activated with its interplay with JA for personality expression towards IB.
Practical implications
The present study offers a deeper insight into the interplay of organisational and individual factors as determinants of IB of employees. The study's findings suggested the importance of the rightful application of organisational situational cues in person–situation interaction for positive workplace behaviours by employees. Personality assessment of employees and their interplay with situational cues, as per conceptualisation of TAT, can assist the corporations towards enhanced levels of employees' behavioural tendencies towards intrapreneurship.
Originality/value
The application of TAT from the present study's perspective is novel theoretically as the literature on the activation of personality traits towards IB outcomes is non-existent. Also, the assessment of situational cues in JA will open avenues for organisational behaviour researchers to seek more organisational situational moderators for their assessment of various personality–outcome relationships in diverse contexts to activate personality traits.
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Jani Koskinen, Kai Kristian Kimppa, Janne Lahtiranta and Sami Hyrynsalmi
The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through…
Abstract
Purpose
The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through quantified and economic means.
Design/methodology/approach
This article leans on Heidegger’s thoughts on the essence of technology and his ontological view on being to show the dangers that lie in this quantification of researchers and research.
Findings
Despite the benefits that information systems (ISs) offer to people and research, it seems that technology has made it possible to objectify researchers and research. This has a negative impact on the academe and should thus be looked into especially by the IS field, which should note the problems that exist in its core. This phenomenon of quantified academics is clearly visible at academic quantification sites, where academics are evaluated using metrics that count their output. It seems that the essence of technology has disturbed the way research is valued by emphasising its quantifiable aspects. The study claims that it is important to look for other ways to evaluate researchers rather than trying to maximise research production, which has led to the flooding of articles that few have the time or interest to read.
Originality/value
This paper offers new insights into the current phenomenon of quantification of academics and underlines the need for critical changes if in order to achieve the academic culture that is desirable for future academics.
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