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Article
Publication date: 8 November 2022

Andrew C. Stuart, Stephen H. Fuller, Nicole M. Heron and Tracey J. Riley

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality;…

2994

Abstract

Purpose

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.

Design/methodology/approach

This study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.

Findings

It is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.

Originality/value

This study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.

Details

Journal of Accounting Literature, vol. 45 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 1 June 2017

Thomas D. Beamish and Nicole Woolsey Biggart

This article traces the regimes of worth that defined energy for centuries as a productive force of human and animal labor, an understanding that transformed in the 18th century…

Abstract

This article traces the regimes of worth that defined energy for centuries as a productive force of human and animal labor, an understanding that transformed in the 18th century to an “industrial-energy” regime of worth supporting an economy of mass production, consumption, and profit and more recently one centered on market forces and price. Industrial and market energy and the conventions and institutions that support them are currently in a period of discursive and material ferment; they are being challenged by different higher order principles of worth. We discuss eight emergent energy justifications that argue what kind of energy is – and is not – in the best interests of society.

Details

Justification, Evaluation and Critique in the Study of Organizations
Type: Book
ISBN: 978-1-78714-379-1

Keywords

Content available
Book part
Publication date: 6 July 2021

Abstract

Details

Four Dead in Ohio
Type: Book
ISBN: 978-1-80071-807-4

Open Access
Article
Publication date: 22 July 2021

Christopher Paul Cain, Lisa Nicole Cain, James A. Busser and Hee Jung (Annette) Kang

This study sought to understand how having a calling influenced engagement, work–life balance and career satisfaction for Professional Golfers Association of America (PGA) and…

1166

Abstract

Purpose

This study sought to understand how having a calling influenced engagement, work–life balance and career satisfaction for Professional Golfers Association of America (PGA) and Golf Course Superintendent of America (GCSA) professionals.

Design/methodology/approach

A conceptual model was used to examine callings among golf course supervisors and its impact on their engagement, work–life balance and career satisfaction. This study also explored the moderation effect of employees’ generalized or specialized role on the calling–engagement relationship. Surveys were collected from a single golf management company and partial least squares structural equation modeling (PLS-SEM) was used for data analysis.

Findings

The results revealed significant relationships among all of the variables, with the exception of the impact of having a calling on work–life balance. Additionally, the more having a calling increased, the more important it was for supervisors to have specialized roles to increase their engagement.

Originality/value

This study identifies important differences in factors that promote career satisfaction for golf course supervisors and extends current understanding of role theory.

Details

International Hospitality Review, vol. 36 no. 2
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 31 March 2020

Todd J. Bacile, Alexandra Krallman, Jeremy S. Wolter and Nicole Dilg Beachum

Customer complaints and service recovery via virtual customer service channels (VCSCs) present unique recovery situations unlike those commonly found in traditional complaint…

Abstract

Purpose

Customer complaints and service recovery via virtual customer service channels (VCSCs) present unique recovery situations unlike those commonly found in traditional complaint handling channels. Some of these distinct challenges include the presence of multiple customers during a recovery, which creates the possibility for uncivil customer-to-customer (C2C) exchanges to harm a complainant’s experience. To this end, this paper aims to explore customer- and firm-level aspects as they relate to social media complaint handling. A customer-level moderator (attitude toward complaining) and a firm-level moderator (relative promptness of the response) are examined.

Design/methodology/approach

Data from three studies use partial least squares structural equation modeling to analyze hypothetical failure and complaining scenarios on VCSCs. Study 1A (a firm’s social media channel) and Study 1B (a firm’s online support community) investigate how a complainant’s predisposition toward complaining ultimately influences their experiential value (hedonic, pragmatic and sociability) during a virtual service recovery that includes uncivil communication from another customer. Study 2 further examines how the relative promptness of a service provider’s response either before or after uncivil C2C interactions hinders a complainant’s experiential value during the service recovery encounter.

Findings

The results show support for the influence of attitude toward complaining and the relative promptness of response as impactful to a complainant’s hedonic, pragmatic and social experience in virtual service encounters that involve one customer rudely interjecting into a complainant’s online service recovery encounter.

Originality/value

This research is one of the first to apply both customer- and firm-level moderating aspects associated with virtual service recovery encounters. The studies quantitatively assess the moderators’ influence on online dysfunctional behavior’s relationship with C2C fairness perceptions, and the subsequent experiential value a complainant receives on VCSCs. In particular, the investigation of relative promptness of a service provider’s response is a unique conceptualization that expands prior recovery studies’ focus on promptness or quickness of a recovery. The authors put forth a more prompt response that benefits the firm by purposively and symbolically closing out the encounter on VCSC, which somewhat reduces the negative effects of rude follow-up comments. This study is also novel because of the experiential focus on C2C interactions during recovery, rather than focusing on how a firm resolves a failure. In addition, this is the first service recovery study to assess multiple types of online customer service channels. Implications are put forth for service recovery theory and managers who attend to customer complaints on virtual channels.

Article
Publication date: 23 August 2022

James Tarbit, Nicole Hartley and Josephine Previte

Exoskeletons are characterized as wearable, mechanical orthoses that augment the physical performance of the wearer, enhance productivity and employee well-being when used in…

Abstract

Purpose

Exoskeletons are characterized as wearable, mechanical orthoses that augment the physical performance of the wearer, enhance productivity and employee well-being when used in value producing contexts. However, limited research involving exoskeleton usage by service employees in frontline contexts has been undertaken within service research. The purpose of this paper is to provide an overview of exoskeleton research undertaken within the context of value-producing roles, introduce exoskeletons conceptually to the service research domain, provide new conceptualizations of service exchange interactions involving physically augmented service actors and propose future avenues of exoskeleton research in alignment with key service theories.

Design/methodology/approach

A multi-disciplinary structured literature review based on the preferred reporting items for systematic reviews and meta-analyses method was undertaken across a variety of literature fields. A final selection of n = 25 papers was selected for analysis from an initial sample of N = 3,537. Given the emergent nature of exoskeleton research and the variety of methodology types used between literature fields, a thematic analysis approach was used for analysing identified papers.

Findings

The literature review identified four main themes within role-focused exoskeleton research. These themes informed proposals for future exoskeleton research with respect to key service theories and typologies. The findings demonstrate that the presence of an exoskeleton changes the behaviours and interactions of service employees. The augmented social presence AugSP typology is conceptualized to explain the influences of human enhancement technologies (HETs) within service actor interactions.

Originality/value

This research introduces the AugSP typology to conceptualize the impacts that exoskeletons and HETs impose within technologically mediated service interactions and provides a service-specific definition of exoskeleton technology to guide future service research involving the technology.

Details

Journal of Services Marketing, vol. 37 no. 3
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 1 January 2014

Nicole Sarkis and Lillian Mwanri

The purpose of this paper is to discuss innovative ways of addressing human resources for health (HRH) shortage in the Pacific, supported by a review of the literature and the…

1176

Abstract

Purpose

The purpose of this paper is to discuss innovative ways of addressing human resources for health (HRH) shortage in the Pacific, supported by a review of the literature and the Pacific Open Learning Health Network (POLHN), a programme created in response to the Pacific's HRH concern.

Design/methodology/approach

A systematic search was conducted of English literature between 1990 and 2012. A number of key words, singly and/or in combination, were used to search for articles on ProQuest and PubMed. Original articles were identified and reference lists scrutinised to obtain additional literature. Due to the paucity of information, only narrative review was conducted and themes emerging from the literature identified and critically reviewed.

Findings

There is a worldwide HRH shortage and a need to improve the skills of the health workforce to respond to changing population health needs. Continuing education (CE) through use of information technology (IT) is a means to strengthen HRH. POLHN is one example of an initiative to improve health worker skills and motivation. Technological change is increasingly common place in society. To make sense of these changes, practitioners can look for common themes in successful technological innovations of interactivity; information access, creation or sharing; communication; and simplicity. To ensure effective regulation of CE and IT there is a need to incorporate qualitative as well as quantitative measures, to prioritise the creation of quality, relevant, and appropriate resources and to facilitate access and active participation by health workers.

Originality/value

The paper highlights the complexity of HRH shortage as a global problem, which demands multiple initiatives to respond to the shortage in the pursuit of skilled, equitable and just delivery of health services and distribution of health service providers. One initiative that has worked elsewhere is professional development of health professionals through the provision of CE using IT. Online learning offers a pathway to address HRH shortage and overcomes challenges posed by distance, limited infrastructure and in small remote communities. POLHN contributes to improved skills and knowledge among health professionals who can, as a result, deliver better health services in a region as geographically dispersed and isolated as the Pacific.

Open Access
Article
Publication date: 11 November 2022

Kofi Mintah Oware and V. Harshitha Moulya

There is a growing interest in how firms respond to environmental degradation and societal challenges. Firms respond through their sustainability reports, but assurance of the…

1724

Abstract

Purpose

There is a growing interest in how firms respond to environmental degradation and societal challenges. Firms respond through their sustainability reports, but assurance of the reports gives confidence to the stakeholders. This study aims to identify the main research development in sustainability assurance which is rising in global studies.

Design/methodology/approach

This study uses a bibliometric analysis to assess the global trend in sustainability assurance studies. The methodology is based on descriptive, performance and science mapping. The set is based on 655 documents from the Scopus database, covering the period from 2005 to 2022.

Findings

The findings from the study suggest that sustainability studies are relevant, and the researcher's examination of the domain has dramatically increased from 2014 to date. This is due to the rise in the concerns expressed by stakeholders in satisfying themselves about the firm's responsibility to the Sustainable Development Agenda 2030. The findings also show that most research on sustainability assurance is from Spain, the USA, the United Kingdom (UK) and Australia. However, the UK has the most collaboration in terms of co-authorship. It is suggestive that the UK has more links than Spain, which is the most productive country with more publications. This may be attributed to the influx of more international students completing a second and third degree in the UK. The study highlights intellectual foundations and emerging trends and outlines avenues for future studies.

Research limitations/implications

This study is limited to the data obtained from the Scopus database.

Originality/value

This study is the first bibliometric study of the sustainability assurance domain.

Details

South Asian Journal of Marketing, vol. 4 no. 2
Type: Research Article
ISSN: 2719-2377

Keywords

Book part
Publication date: 20 November 2013

Juanita Sherwood, Nicole Watson and Stacey Lighton

The aim of the research was to gather information about Indigenous and non-Indigenous students’ classroom experiences. This chapter examines what made the classroom environment in…

Abstract

Purpose

The aim of the research was to gather information about Indigenous and non-Indigenous students’ classroom experiences. This chapter examines what made the classroom environment in this course, Balancing Worldviews, different to other classroom experiences. It was also undertaken for students to provide their standpoints on how safe classroom environments are created for students and lecturers to share their views and perspectives.

Methodology

The study employed a Collaborative Community Participatory Action Research (CCPAR) model. The praxis and sequencing of action requires practical, reflective engagement focused upon solution development, as identified by the collaborative community (Indigenous and non-Indigenous students). Qualitative data was collated via focus groups and individual in-depth interviews with students.

Findings

We learnt through the research Classroom experiences of Indigenous and non-Indigenous students: Building safe engagement by sharing stories that demonstrated a particular theme and situations of the week; the stories were about family, political issues, working experiences. These stories supported student learning and transformed the learning space into a place that was safe for students to share their experiences. This way of learning was acknowledged as personal, non-hierarchical and relational, establishing connections between the learner and sharer of the story.

Value

This research focused on how students’ experience of safety shaped the nature and level of their engagement and their ability to provide peer support. The stories shared by students are indicative of the necessity of growing safer classrooms. The emphasis was on story-telling and knowledge sharing, which is circular and takes time to develop within a group. The focus group discussions established a number of themes that were taken up and explored further in the in-depth interviews.

Practical implications

We believe this research interaction is vital in cultivating an effective progressive evaluation process incorporating students' input (knowledge, experiences and voices), rather than through the systemic university model of student survey that demands a limited response. With the findings of the research we hope to share these experiences with our peers.

Details

Seeding Success in Indigenous Australian Higher Education
Type: Book
ISBN: 978-1-78190-686-6

Keywords

Content available
Book part
Publication date: 20 August 1996

Abstract

Details

The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

11 – 20 of 59