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Article
Publication date: 20 October 2023

Olufisayo Adedokun and Temitope Egbelakin

Of all the deaths associated with disasters, bushfires account for 40% of these fatalities. The resulting fatalities are consequent upon householders’ decision-making, leading to…

Abstract

Purpose

Of all the deaths associated with disasters, bushfires account for 40% of these fatalities. The resulting fatalities are consequent upon householders’ decision-making, leading to late or non-evacuation from at-risk communities. However, while decision-making is a function of risk perception, this paper aims to investigate householders’ perceptions of bushfire risks following the catastrophic Black Summer bushfires of 2019/2020.

Design/methodology/approach

An inductive research approach was adopted. Thirty semi-structured interviews were conducted to elicit qualitative data from southeastern NSW, Australia householders. The data were collected via face-to-face and online Zoom. Each interview was recorded, transcribed using Otter.AI and thematically analyzed with NVivo 12 Pro (Braun and Clarke, 2006, 2019). In addition, inter-rater reliability was done by engaging an independent researcher to code the de-identified data independently. The codes were cross-checked for reliability and adjusted where necessary.

Findings

It was found that bushfire risk perceptions were high among the householders in bushfire at-risk communities following the 2019/2020 Black Summer bushfires. High levels of perceptions were recorded among the participants regarding the likelihood of bushfire occurrence, concern for bushfires, severity of bushfires and vulnerability to bushfire threats.

Research limitations/implications

The study’s results do not reflect all householders in the southeastern part of NSW. It was limited to 30 householders who indicated their intentions to participate and are living in the study area. Therefore, future studies should be undertaken with more participants from broader geographical areas, including emergency responders like firefighters, recovery officers and non-government organizations in charge of recovery operations. This study will add to the prioritization of risk perceptions.

Practical implications

All else being equal, elevated bushfire risk perceptions among participants can potentially decrease the fatalities linked with bushfires and their subsequent ripple effects. This holds particularly true when residents opt for early self-evacuation from at-risk communities.

Social implications

The paper contributes to developing a better understanding of the bushfire risk perceptions underlying the evacuation decision-making of the residents in bushfire at-risk communities in south-eastern NSW of Australia.

Originality/value

The paper contributes to the existing knowledge on bushfire risks by providing insights into residents’ perceptions after the catastrophic 2019/2020 Black Summer bushfires. As a qualitative study, it describes bushfire risk perceptions on four themes: likelihood, concern, severity and vulnerability, which is uncommon in many bushfire studies.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 22 August 2023

Andreas Hinterhuber

The purpose of this paper is to provide a theoretically rigorous and practically relevant summary of research findings that enables managers to drive sustainable profits…

1492

Abstract

Purpose

The purpose of this paper is to provide a theoretically rigorous and practically relevant summary of research findings that enables managers to drive sustainable profits improvements via pricing. It showcases multiple case studies that demonstrate how companies can achieve higher-than-average profitability by implementing intelligent pricing strategies and tactics.

Design/methodology/approach

Over the past 20 years, this writer has conducted dozens of academic surveys with managers exploring the antecedents, moderators and consequences of pricing practices for existing and new products. The writer has analyzed all pricing research published in leading academic journals over the past decades. Finally, as equity partner of Hinterhuber & Partners, a pricing consultancy (www.hinterhuber.com), this writer – through collaborations with companies and workshops conducted with practicing managers – has collected data and insights on best practices in managing pricing as a strategic activity.

Findings

Pricing is the most powerful driver of superior profits, yet managers view pricing as relevant only in the context of innovation. This narrow view prevents companies from realizing their full potential. Best practice examples of pricing as well as rigorous academic research suggest that pricing based on solid scientific principles helps average companies to achieve above-average results. This paper presents a review of recent research and summarizes the fundamental principles that managers must master so that pricing becomes an enabler of lasting superior performance.

Research limitations/implications

Academic research in pricing surpasses managerial practice. Managers often rely on outdated concepts when it comes to pricing strategy and tactics.

Practical implications

The paper presents a framework that allows managers to implement pricing strategies that improve performance.

Social implications

Effective pricing strategies benefit companies, customers and other stakeholders.

Originality/value

The paper provides a comprehensive overview of the latest research on pricing and thus documents that pricing based on solid, scientific principles is an enable of lasting, above-average profitability.

Details

Journal of Business Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 19 May 2023

Irshad Ali, Peni T. Fukofuka and Anil K. Narayan

The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards.

1266

Abstract

Purpose

The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards.

Design/methodology/approach

The authors’ critical reflections are informed by the literature and websites of IASB, International Sustainability Standards Board (ISSB), global reporting initiative (GRI) and other relevant organisations. The authors use Bourdieu’s concept of field to support their analysis and critique.

Findings

The authors highlight how a disrupted standard-setting field will be a distraction from efforts to address real sustainability issues and concerns. Determining the “legitimate” sustainability reporting standards is likely to be an outcome of struggles between occupants in the sustainability standard-setting field. Accordingly, the shape of legitimate standards will be defined by those with power. The concern is the priority and the motive underpinning the endeavours of those with power. The authors propose that it is important for both the ISSB and GRI to serve the interest of a broad range of actors, including those who are not likely to have a say in sustainability reporting standard setting.

Practical implications

This paper contributes to sustainability reporting practice by putting forward a case for strengthening current sustainability reporting practices with appropriate changes to overcome some of the criticisms of the GRI.

Social implications

The authors highlight that there is a much broader group of stakeholders who require sustainability information and that it is important that the sustainability reporting standards serve the information needs of all stakeholders and not just those of the dominant actors. However, the ISSB with its economic focus will inevitably focus on the concern of investors and market participants.

Originality/value

The originality in this paper is the use of Bourdieu’s concept of field to theoretically highlight how a new standard setter may disrupt the sustainability standard-setting field and act as a distraction from efforts to address sustainability issues and concerns that the world faces.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 29 September 2023

Deannie Yi Ping Yap

This paper aims to investigate whether the practice of self-designation of developing country status in the World Trade Organization (WTO) risks irrelevance of the institution…

Abstract

Purpose

This paper aims to investigate whether the practice of self-designation of developing country status in the World Trade Organization (WTO) risks irrelevance of the institution, having regard to legitimacy concerns and evolving trade policy considerations.

Design/methodology/approach

The methodology of this paper involves the application of critical analysis to assess the utility of regime overhaul vis-à-vis a detailed recalibration of the status quo; included in this are key examinations of whether the introduction of a definitive classification criteria will alleviate present challenges as well as critiques of alternative target-specific schemes.

Findings

This paper suggests that an ideal approach to the controversies surrounding self-designation steers away from pure income-based indicators to arrive at targeted special and differentiated treatment allocation. Such a framework anchors itself on principles of nuanced differentiation that support depoliticization and facilitate capacity building in developing countries.

Originality/value

To the best of the author’s knowledge, this paper represents an original evaluation of the possible reforms available to the WTO concerning the present status and functionality of the mechanism underpinning the practice of self-designation of developing country status.

Article
Publication date: 2 November 2023

Masoumeh Jabbari, Nazli Namazi, Pardis Irandoost, Leila Rezazadeh, Nahid Ramezani-Jolfaie, Mina Babashahi, Samira Pourmoradian and Meisam Barati

Despite the well-known positive effects of fruits and vegetables, their consumption in many countries is lower than those recommended. This study aims to systematically examine…

Abstract

Purpose

Despite the well-known positive effects of fruits and vegetables, their consumption in many countries is lower than those recommended. This study aims to systematically examine the effects of community-based interventions on fruits and vegetables consumption in adults.

Design/methodology/approach

To collect relevant publications, the authors searched electronic databases including PubMed/MEDLINE, Scopus and Web of Science from January 2000 to July 2021. Considering random models, this study analyzed the data using weighted mean differences (WMD) and 95% confidence intervals (CI).

Findings

Among 1,621 retrieved publications, 21 articles met the inclusion criteria. The overall effect size demonstrated that, at the end of the trials, the educational interventions increased the consumption of aggregated fruits and vegetables (WMD: 0.55 serving/day, 95%CI: 0.34, 0.77), and vegetables (WMD: 0.15, 95%CI: 0.09, 0.21, I2: 33.2%; p = 0.103) in the intervention groups, compared to the control groups.

Practical implications

The subgroup analyses that were based on the type of interventions (face-to-face education compared to online interventions), location (home-based compared to the other types of interventions) and duration (24 weeks and higher) of interventions, and accompanied financial support reduced between-group heterogeneity. An efficient interventional program on increasing fruits and vegetables consumption should be part of a multi-component project.

Originality/value

To the best of the authors’ knowledge, no systematic review and meta-analysis has provided a summary of the effects of community-based interventions on fruits and vegetables consumption in adult populations, and there is no fixed conclusion that could be drawn in this regard.

Details

Nutrition & Food Science , vol. 54 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Book part
Publication date: 16 May 2024

Corina Fehlner

This chapter analyzes the efficiency levels of a circular economy (CE) with an emphasis on transaction costs. It examines the governance aspect of CE activities in comparison to…

Abstract

This chapter analyzes the efficiency levels of a circular economy (CE) with an emphasis on transaction costs. It examines the governance aspect of CE activities in comparison to the predominant linear value creation. Extant CE research in business studies tends to be descriptive and lacks a theoretical foundation, particularly in understanding CE management. Transaction cost theory explains efficiency in economic organizing, lending itself to the study of arrangements that maximize resource efficiency at continued economic virtue. The conceptualization proposes that CE transaction costs are greater than those within the linear economy (LE), primarily due to the uncertainties about reciprocal dependencies, looping material complexities, exchanging novel information, and increased contracting efforts. Geographically bounded and institutionally homogeneous CE initiatives may curb these rising costs. By bringing efficiency concerns into CE analysis, the chapter demonstrates the applicability of transaction cost theory and highlights CE relevance to international business by pointing out spatial choice implications.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

Article
Publication date: 10 January 2023

Arathi Krishna, Devi Soumyaja and C.S. Sowmya

Workplace bullying generates various emotions, including shame in the target; these emotions can induce employee silence. However, the role of shame in the relationship between…

Abstract

Purpose

Workplace bullying generates various emotions, including shame in the target; these emotions can induce employee silence. However, the role of shame in the relationship between workplace bullying and employee silence, and the individual differences in how victims experience shame and silence, has not yet been explored. The present study aims to fill this gap in the literature, using the effect of shame as a mediator and core self-evaluation (CSE) as a moderator.

Design/methodology/approach

Two thousand faculty members working in different colleges in India were invited to participate in the online survey. The participants were invited to fill in the questionnaire only if they had experienced shame by bullying during the preceding two weeks. Three hundred and twenty faculty members responded to the survey.

Findings

The results showed that shame mediates the relationship between workplace bullying and diffident silence. In addition, CSE moderates the relationship between shame and diffident silence but not the relationship between workplace bullying and shame. That is, diffident silence induced by shame was noted to be weaker for employees with high CSE. Importantly, the study could not find any individual difference in experiencing shame by bullying.

Practical implications

Improved CSE can effectively influence diffident silence through shame, helping the management to recognize workplace bullying.

Originality/value

It is a unique attempt to address diffident silence among Indian academicians, and study the role of targets’ shame and CSE while adopting silence on workplace bullying.

Details

International Journal of Conflict Management, vol. 34 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 3 March 2023

Enoch Atinga, Richard Kwasi Bannor and Daniel Akoto Sarfo

This study aims to examine the market structure and the factors influencing the price of fuelwood in the Dormaa Municipal in the Bono region of Ghana.

Abstract

Purpose

This study aims to examine the market structure and the factors influencing the price of fuelwood in the Dormaa Municipal in the Bono region of Ghana.

Design/methodology/approach

A total of 200 fuelwood harvesters, 20 wholesalers and 20 retailers were sampled by using probability and non-probability sampling methods. Gini coefficient was used to analyse the market structure, whereas quantile regression was used to analyse the factors influencing the pricing of fuelwood.

Findings

The study results indicated that the fuelwood harvesters’ market is less concentrated, with a Gini coefficient of 0.22, likewise the fuelwood intermediaries’ market, with Gini coefficients of 0.22 and 0.32 for wholesalers and retailers, respectively. The price of fuelwood decreased when sold through the retailer and wholesaler outlets, but the price increased when sold via the end-user outlet. Less smoky fuelwood species attracted higher prices, whereas easy-to-light fuelwood species were sold at lower prices. Furthermore, fuelwood from Perpewa (Celtis zenkeri) and Acacia (Senna siamea) species received the highest prices in the market. It is recommended that fuelwood harvesters establish woodlots with acacia (Senna siamea), especially and Perpewa (Celtis zenkeri), both of which emit less smoke and have high calorific value with fast rotation period. This will ensure fuelwood availability and offer better prices to the harvesters, as such species command high prices in the market.

Originality/value

There is paucity or near unavailability of literature on the market structure and the influence of the hedonic attributes on different quartile prices of fuelwood; the result of this study provides the foundational springboard for future studies on fuelwood marketing.

Details

International Journal of Energy Sector Management, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6220

Keywords

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