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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 18 February 2021

Moses Segbenya, Nana Yaw Oppong and Sally Abena Baafi-Frimpong

One of the means to enhance the employability skills of tertiary graduates transiting into the job market has been the compulsory national service instituted by the…

Abstract

Purpose

One of the means to enhance the employability skills of tertiary graduates transiting into the job market has been the compulsory national service instituted by the Government of Ghana. The purpose of this study, therefore, is to examine the contribution of the mandatory national service to enhance the employability of tertiary graduates in Ghana.

Design/methodology/approach

The study used the longitudinal descriptive survey design to sample 375 national service personnel (2018 and 2019 batches) of 13,874 service personnel posted to the Central Region of Ghana, and 31 employers.

Findings

The study found human relation, communication and experience to enter the job market were perceived higher by tertiary graduates in Ghana. It was also found that the preferred employers amongst tertiary graduates were the government, multinational companies and public schools. Skills mismatch between the acquired skills of tertiary graduates and the skills required by employers was also found. Responsible factor identified was the posting of personnel for national service without considering their academic background and future job aspirations. Tertiary graduates transiting into the job market after the national service preferred to be employed by the government because of the lack of entrepreneurial skills.

Practical implications

Therefore, it was recommended that the national service secretariat post national service personnel to organisations that reflect personnel's career aspiration.

Originality/value

This is original research carried out by the researchers and was not sponsored by any organisation/institution.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

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Article
Publication date: 16 February 2021

Duc Hong Vo and Ngoc Phu Tran

A very few studies have been conducted to measure a degree of national intellectual capital for selected groups of countries. This paper is conducted to construct a new…

Abstract

Purpose

A very few studies have been conducted to measure a degree of national intellectual capital for selected groups of countries. This paper is conducted to construct a new index of national intellectual capital (INIC) which is simple, quantifiable, relevant and comparable for countries around the globe.

Design/methodology/approach

The styudy’s new INIC uses various indicators which are proxies for fundamental aspects of intellectual capital, including (1) human capital, (2) structural capital and (3) relational capital. These indicators are publicly available for many countries. The principal component analysis is utilized to derive the INIC. Various tests have also been conducted to ensure that the new index is appropriate and fit for purpose.

Findings

Findings from this paper confirm that the new INIC has a strong correlation of 0.80 with an index developed by Lin et al. (2014) (the LECB index), an advanced INIC to date. The LECB index has been infrequently updated and covered selected countries due to data and information unavailability. In addition, the study’s tests indicate that a high correlation of 0.75 is observed between the study’s index and GDP per capita. The new INIC represents an advancement in relation to its simplicity, quantification, relevance and international comparison across nations.

Practical implications

The estimates of national intellectual capital using the approach in this study will open a new strand of theoretical and empirical studies in relation to national intellectual capital and other economic and social issues of interests. This novel and innovative approach will provide policymakers with a valuable framework to formulate and implement relevant policies to enhance and improve national intellectual capital.

Originality/value

To the best knowledge of the authors, this is the first study of its type, which is conducted to measure national intellectual capital based on publicly available data. Required data cover an extended period of years and a majority of countries. As such, an INIC will enhance transparency and feasibility for international comparison across countries.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 12 February 2021

A. Thushel Jayaweera, Matthijs Bal, Katharina Chudzikowski and Simon de Jong

This paper contains a meta-analysis of the psychological contract literature published in the last two decades. The aim of this paper was to investigate the moderating…

Abstract

Purpose

This paper contains a meta-analysis of the psychological contract literature published in the last two decades. The aim of this paper was to investigate the moderating role of national culture in the individual-level relationships between psychological contract breach (PCB) and two important work outcomes, namely job performance (in-role and organizational citizenship behaviors) and turnover (actual and intended).

Design/methodology/approach

After an extensive literature search, 134 studies were found which matched the authors’ aim. The authors then incorporated national cultural scores based on the GLOBE study to include country-level scores to identify how the PCB relationships with these four outcomes vary across cultures.

Findings

The findings indicate that national cultural practices moderated the associations between PCB and the four outcomes, yet, no significant moderations for uncertainty avoidance practices.

Originality/value

While existing research has examined the impact of the breach on work outcomes such as job performance and turnover, there are few empirical studies that examine how national cultural practices influence the relationships between psychological contract breach and job performance and turnover. The authors address this need by investigating and creating a deeper insight into how cultural practices such as institutional collectivism, performance-orientation, power-distance, future orientation and gender egalitarianism moderate the relationships between PCB and job performance and turnover.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 8 February 2021

Mustangimah Mustangimah, Prakoso Bhairawa Putera, Muhammad Zulhamdani, Setiowiji Handoyo and Sri Rahayu

The purpose of this study is to outline the improvement of framing in Indonesia science and technology policy content, policy formulation model, policy strategy…

Abstract

Purpose

The purpose of this study is to outline the improvement of framing in Indonesia science and technology policy content, policy formulation model, policy strategy implementation and policy performance indicators.

Design/methodology/approach

This study is conducted by implementing action research model to generate new knowledge as a research interest, through the search for solutions or improvements to problematical situation, applying Soft Systems Methodology. Thus, this research model is regarded as Soft Systems Methodology-based Action Research (SSM-based AR).

Findings

Policy formulation is not evidence based in which policy documents remain theoretical and are impractical or not detailed in engaging real conditions and strategic issues, yet the targets are measurable despite predictive results. Change and strengthening are required in the national science and technology policy for the next period, on the basis that future research policies are encouraged to address problems and solutions to build a country based on science and technology. Indonesia requires policies involving both effective and efficient national research; therefore, the need for an integrated policy direction conveying science and technology and other related sectors, such as the health sector and food, remains vital.

Originality/value

Previously, science and technology policy planning in Indonesia was not equipped with data and indicators of success, having no target to achieve within a five-year period. In the coming periods, science and technology policy documents in Indonesia are issued in the form of government regulations/presidential decrees, including indicators of science and technology achievements (quantitatively) for five years.

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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Article
Publication date: 4 February 2021

Shan Liu, Jing Tan, Hongyi Mao and Yeming Gong

With increasing globalization, supply chain management in various national cultures requires understanding. This study aims to examine the moderating effects of…

Abstract

Purpose

With increasing globalization, supply chain management in various national cultures requires understanding. This study aims to examine the moderating effects of individualistic and uncertainty avoidance cultures on the relationship between supply chain integration (SCI) and different dimensions of firm performance (i.e. flexibility and financial).

Design/methodology/approach

This study collected 124 pairwise survey data from supply chain and senior managers of retail firms in 35 countries. Hofstede’s national culture index was used to examine the moderating effects. Structural equation modeling and regression analysis were used to test the model.

Findings

Results corroborate that in a higher uncertainty avoidance culture, the positive influence of SCI on flexibility performance is stronger, but that on financial performance is weaker. By contrast, individualism reduces the positive influence of SCI on financial performance, but does not moderate that on flexibility performance.

Originality/value

This paper proposes a contingent model for SCI-performance relationships by integrating the relational view and the national cultural perspective. Critical national cultural dimensions moderate the effects of SCI on flexibility and financial performance. Therefore, operational managers should design differential SCI strategies in various cultural settings.

Details

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

Keywords

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Article
Publication date: 7 January 2021

Md Sadaqul Bari and Byoungho Ellie Jin

The purpose of this study is to identify the emergence of apparel brands in Bangladesh: their timing, order and the reasons behind the patterns. This study also examined…

Abstract

Purpose

The purpose of this study is to identify the emergence of apparel brands in Bangladesh: their timing, order and the reasons behind the patterns. This study also examined whether these evolution patterns followed the same path in Korea and India.

Design/methodology/approach

By employing secondary research method, this study gathered and analyzed data from companies, trade organizations, news media and academic articles to determine the socioeconomic backgrounds and underlying dynamics that propelled the evolution patterns. Following Jin et al.'s (2013) approach, we analyzed three types of apparel brands (international, national and private) in Bangladesh.

Findings

The findings indicated that in contrast with Korea and India, in Bangladesh (a) the emergence of international brands occurred after the national brands' appearance in the More Advanced Production of Fabric and Apparel stage, (b) national brands also emerged at the same stage and earlier than the international brands developed, and (c) internationalization of national brands and emergence of private brands were not observed. The differences in the emergent timing and order were explained by socioeconomic and cultural aspects, along with industry life cycle perspectives.

Practical implications

Findings indicate that the Bangladeshi market is dominated by national apparel brands. Therefore, international brands are advised to consider the business strategies of local competitors and develop their own pricing and merchandising strategies to maintain their supremacy as premium brands.

Originality/value

This study addressed apparel brand evolution patterns in a lower middle-income country. The results revealed some unique aspects. Unlike in other developing countries, national brand development in Bangladesh was initiated by entrepreneurs.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

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Article
Publication date: 1 September 2019

Guixia Li and Guiping Jiang

To study the construction and planning of the library service facility system based on public digital culture teaching in international cultural metropolises, the main…

Abstract

To study the construction and planning of the library service facility system based on public digital culture teaching in international cultural metropolises, the main body of resources construction, channels, selection criteria, construction standards, user service policies, service methods and service objects of the National Digital Library of Russia were analyzed. The construction foundation, policy support and digital resource construction of the Chinese and Russian national digital libraries were compared. The results showed that the problem of digital copyright was solved while the library community was constructing digital resources according to the existing rules. Therefore, this method has certain implications for the construction of digital libraries in metropolitan areas in China.

Details

Open House International, vol. 44 no. 3
Type: Research Article
ISSN: 0168-2601

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Article
Publication date: 30 November 2020

Lisa Murtagh and Louisa Dawes

The purpose of this paper is to explore school-based mentors' perceptions of the non-statutory National Standards for school-based initial teacher training (ITT) mentors…

Abstract

Purpose

The purpose of this paper is to explore school-based mentors' perceptions of the non-statutory National Standards for school-based initial teacher training (ITT) mentors in England.

Design/methodology/approach

Taking the form of a qualitative survey, the paper explores the views of mentors in relation to the potential use of the National Standards in supporting the mentoring role and in enhancing the experiences of pre-service teachers during school placements.

Findings

The paper reports that the National Standards have the potential to support the role of mentoring in ITT if used in ways that support mentor recognition and reward.

Practical implications

In the absence of any common training model for mentors in England, there is potential that the National Standards could offer mentors some guidance for the role to support more equitable experiences for pre-service teachers.

Originality/value

The paper contributes to the field since it accesses mentor voices about matters that involve them. The paper draws attention to the impoverished representation of mentoring in the National Standards, whilst paradoxically noting that in the absence of any common mentoring framework, mentors perceive that the standards could offer some support for mentors and mentees alike.

Details

International Journal of Mentoring and Coaching in Education, vol. 10 no. 1
Type: Research Article
ISSN: 2046-6854

Keywords

Content available
Article
Publication date: 9 November 2020

Patrick Carter, Jeffrie Wang and Davis Chau

The similarities between the developments of the United States (U.S.) and China into global powers (countries with global economic, military, and political influence) can…

Abstract

Purpose

The similarities between the developments of the United States (U.S.) and China into global powers (countries with global economic, military, and political influence) can be analyzed through big data analysis from both countries. The purpose of this paper is to examine whether or not China is on the same path to becoming a world power like what the U.S. did one hundred years ago.

Design/methodology/approach

The data of this study is drawn from political rhetoric and linguistic analysis by using “big data” technology to identify the most common words and political trends over time from speeches made by the U.S. and Chinese leaders from three periods, including 1905-1945 in U.S., 1977-2017 in U.S. and 1977-2017 in China.

Findings

Rhetoric relating to national identity was most common amongst Chinese and the U.S. leaders over time. The differences between the early-modern U.S. and the current U.S. showed the behavioral changes of countries as they become powerful. It is concluded that China is not a world power at this stage. Yet, it is currently on the path towards becoming one, and is already reflecting characteristics of present-day U.S., a current world power.

Originality/value

This paper presents a novel approach to analyze historical documents through big data text mining, a methodology scarcely used in historical studies. It highlights how China as of now is most likely in a transitionary stage of becoming a world power.

Details

Public Administration and Policy, vol. 23 no. 3
Type: Research Article
ISSN: 1727-2645

Keywords

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