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1 – 10 of over 9000This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…
Abstract
Purpose
This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.
Design/methodology/approach
The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.
Findings
This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.
Research limitations/implications
There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.
Practical implications
From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.
Social implications
Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.
Originality/value
To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.
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Mary Lee Rhodes, Siobhan McQuaid and Gemma Donnelly-Cox
The purpose of this paper is to examine the applicability of the complexity-based temporary innovation system (TIS) framework to social innovation and examine the extent to which …
Abstract
Purpose
The purpose of this paper is to examine the applicability of the complexity-based temporary innovation system (TIS) framework to social innovation and examine the extent to which “nature-based solution” (NBS) projects may be understood through a TIS lens. It is proposed that TIS provides a framework to facilitate multi-actor engagement in social innovation responses to the complexity of wicked problems? The goal is to explore if TIS provides a useful framework for understanding the evolution of social innovation projects and enabling more consciously designed and facilitated social innovation with the potential for large-scale, long-term impact.
Design/methodology/approach
The research uses a case study methodology in which 10 NBS projects in 3 European cities are examined and compared to the expected features of a TIS as proposed by anonymised for the review process (2018; 2019)
Findings
Of the 10 NBS projects, only 3 were “TIS-like”, each of which was targeting wicked problems in the city/community. As only one of the remaining 7 projects was aimed at a wicked problem, the authors concluded that the TIS framework may be best suited to those social innovations that address one or more wicked problems and that NBS projects may not display this feature.
Research limitations/implications
The authors conclude with a reflection on theoretical insights arising from applying the TIS framework to NBS in particular, and social innovation generally – and proposes the next steps in developing the TIS framework in relation to social innovation.
Originality/value
This paper applies a new complexity framework to empirical data that have not been examined previously. This analysis contributes to the development of a new framework for designing and analysing complex social innovation initiatives and challenges existing theories presenting NBSs as addressing complex “wicked” problems.
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Alexander Kristiansen and Roger Schweizer
In the mainstream international business literature on multinational corporations (MNCs), an authoritative central headquarter (HQ) that transfers standardised practices to its…
Abstract
Purpose
In the mainstream international business literature on multinational corporations (MNCs), an authoritative central headquarter (HQ) that transfers standardised practices to its subsidiaries remains the norm. This study aims to explore how MNCs coordinate their management practices through principles.
Design/methodology/approach
The paper draws on empirical findings from a qualitative in-depth single case study based on evidence-rich qualitative data including observations from how a high-tech MNC headquartered in Sweden coordinates its development practices.
Findings
An alternative informal coordination approach (i.e. coordination by principles) is identified. Additionally, antecedents and implications of the approach are presented.
Practical implications
Coordination by Principles may facilitate the internalisation of practices and be a feasible compromise between context adaptation and traditional standardisation, particularly for MNCs with highly heterogeneous research and development operations.
Originality/value
This paper highlights the importance of acknowledging that firm practices often are based on management ideas that HQs adopt to prevent loss of legitimacy. As such, this study contributes to the scarce literature that critically questions the assumption that HQs solely transfer practices to subsidiaries to improve subsidiary efficiency and performance.
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Domenico Campa, Alberto Quagli and Paola Ramassa
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Abstract
Purpose
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Design/methodology/approach
This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.
Findings
The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.
Research limitations/implications
This study outlines directions for future accounting research on fraud.
Practical implications
The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.
Originality/value
This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.
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The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate…
Abstract
Purpose
The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate the effect of map usage on scholarly performance.
Design/methodology/approach
The study was a quasi-experimental pre-test and post-test. A sample of 260 JSS II Students from 8 schools were selected through the purposive sampling technique. A Social Studies Scholarly Performance Test (SSSPT) with a reliability index of 0.79 was the instrument for data collection. The students were assigned into two groups: control and experimental. Both groups were pre-tested taught for a timeline of six weeks and thereafter post-tested.
Findings
The study reported a significant increase in the scholarly performance of students taught with maps; a significant difference occurred in the scholarly performance of both groups and gender did not moderate the effect of maps.
Research limitations/implications
The social studies teachers used for the study did not have previous knowledge or map skills; this could have affected the outcome. Secondly, the treatment took place for just six weeks, and the time allotted for social studies in the school timetable was used. This may not have given the students enough time to master map interpretation.
Practical implications
A major implication of the study is that results will show that maps can promote the scholarly performance of students in social studies. Secondly, the fact that gender did not moderate the effect of maps suggests that maps are gender-friendly.
Social implications
The results of the study, if implemented, would make social studies teachers to become inventive and resourceful in the use of maps as instructional resources for junior secondary students' scholarly performance in social studies without taking gender into consideration.
Originality/value
This study is a product of the researcher’s doctoral thesis; therefore, it is original and has value. The results are the product of a painstaking study carried out by the author for a period of three years on the effect of instructional resources on social studies students’ scholarly performance. Maps were one of the instructional resources studied for the award of a Ph.D. degree.
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Luiz Fernando Câmara Viana, Valmir Emil Hoffmann and Newton da Silva Miranda Junior
The paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings.
Abstract
Purpose
The paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings.
Design/methodology/approach
This study is a descriptive one and it uses, as a method, the scoping review based on Scopus and Web of Science databases. Forty-eight theoretical-empirical papers were thematically coded, and analyses were conducted using R packages and MaxQDA.
Findings
Innovation has been used narrowly in the regional resilience literature, considering the variables, the types of shocks and the analyzed loci. From the sampled papers, this study suggests that, depending on the operationalization, the addressed relationship can be positive or negative, which still needs further investigation. In addition, the study identified two lines of research. The first, characterized by quantitative research, secondary sources and multivariate analyses, focuses on testing predictive regional resilience models based on innovation-related variables. The second, characterized by qualitative or multi-method approaches, is more concerned with explaining the knowledge accumulation and the learning capacity related to regional innovation.
Research limitations/implications
The paper’s findings show a restricted view of the innovation–resilience relationship. Although this study does not present a meta-analysis, it reveals gaps for future research. Some suggestions can be highlighted, such as (1) expanding knowledge about innovation as a predictor of resilience, (2) the theoretical development of this relationship to guide empirical investigations and (3) studies that consider the meso or micro level, approaching the role of actors in fostering innovation in the regional resilience process.
Originality/value
This paper fulfills an identified need to investigate how innovation has been operationalized in regional resilience empirical research.
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Usman Abbas and Shehu Usman Hassan
This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.
Abstract
Purpose
This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.
Design/methodology/approach
This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression.
Findings
The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms.
Research limitations/implications
This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations.
Practical implications
The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.
Social implications
Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.
Originality/value
To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.
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Irina A. Lokhtina, Laura Colombo, Citra Amelia, Erika Löfström, Anu Tammeleht, Anna Sala-Bubare, Marian Jazvac-Martek, Montserrat Castelló and Lynn McAlpine
The study aims to explore and explain the affordances and constraints of two-mode virtual collaboration as experienced by a newly forming international research team.
Abstract
Purpose
The study aims to explore and explain the affordances and constraints of two-mode virtual collaboration as experienced by a newly forming international research team.
Design/methodology/approach
This is self-reflective and action-oriented research on the affordances and constraints of two-mode virtual collaboration. In the spirit of professional development, the authors (nine researchers at different career stages and from various counties) engaged in a joint endeavour to evaluate the affordances and constraints of virtual collaborations in light of the recent literature while also researching the authors' own virtual collaboration during this evaluative task (mid-January–April 2021). The authors used two modes: synchronous (Zoom) and asynchronous (emails) to communicate on the literature exploration and recorded reactions and emotional responses towards existing affordances and constraints through a collective journal.
Findings
The results suggest both affordances in terms of communication being negotiable and evolving and constraints, particularly in forming new relations given tools that may not be equally accessible to all. Journaling during collaborations could be a valuable tool, especially for virtual collective work, because it can be used to structure the team supported negotiation and discussion processes, especially often hidden processes. It is evident that the role of a leader can contribute to an alignment in the assumptions and experiences of trust and consequently foster greater mutual understanding of the circumstances for productive team collaborations.
Originality/value
The findings of this study can inform academics and practitioners on how to create and facilitate better opportunities for collaboration in virtual teams as a rapidly emerging form of technology-supported working.
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Han Chen, Yvette Green and Kim Williams
Supervisory employees in the hotel industry experience high levels of emotional exhaustion. The current study aims to examine the impact of perceived manager support, perceived…
Abstract
Purpose
Supervisory employees in the hotel industry experience high levels of emotional exhaustion. The current study aims to examine the impact of perceived manager support, perceived control over time and negative emotions at others on hotel supervisors' emotional exhaustion. It further investigates the mediating role of perceived control over time and negative emotions at others on the relationship between perceived manager support and hotel supervisors' emotional exhaustion.
Design/methodology/approach
Paper questionnaires were distributed at a hotel supervisor training seminar. A total of 155 usable responses were collected from hotel supervisors. Confirmatory factor analysis and structural equation modeling were used for hypotheses testing.
Findings
Results showed that perceived manager support and perceived control over time both were negatively associated with hotel supervisors' emotional exhaustion. Negative emotions at others were positively related to hotel supervisors' emotional exhaustion. Both perceived control over time and negative emotions at others were found to mediate the relationship between perceived manager support and hotel supervisors' emotional exhaustion.
Originality/value
The study applied the job demand–resources model and the affective event theory to examine hotel supervisors' emotional exhaustion. The mediating role of perceived control over time and negative emotions at others added to the current knowledge of factors that are associated with hotel supervisory employees' emotional exhaustion.
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Osama Atayah, Hazem Marashdeh and Allam Hamdan
This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It…
Abstract
Purpose
This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants of accrual and real-based EM and explores economic conditions' influence on these determinants.
Design/methodology/approach
The study examines 1,608 firm-years, covers sixteen years (2004–2019), clustered into three periods according to the global financial crisis (GFC): four years prior (2004–2007), two years during (2008–2009), and ten years post the GFC (2010–2019). We employ the modified Jones model (performance-matched) developed by Kothari et al. (2005) to measure the accrual-based EM (positive and negative discretionary accrual EM) and the three levels model for Dechow et al. (1998) to measure the real-based EM (cash flow from operating, discretionary expenses and abnormal production cost).
Findings
The study finds a significant increase in EM practices in the listed corporations in tax-free countries during the economic downturn. These corporations are found to understate their earnings during the economic stress period. Simultaneously, the firm-level determinants of EM practices were at the same level of significance during different economic conditions in accrual-based EM. In contrast, the country-level EM determinants vary based on the economic conditions.
Originality/value
Financial reports' users gain a deep understanding of the quality of financial reports in the context of tax-free country. And, the study outcomes inspire policymakers to develop relevant legislation to mitigate financial reports' risk and adequately protect the financial reports' users.
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