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1 – 10 of 38
Article
Publication date: 4 September 2024

Jane Andrew, Max Baker, Christine Cooper and Yves Gendron

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge…

Abstract

Purpose

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity.

Design/methodology/approach

This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice.

Findings

To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research.

Originality/value

This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 May 2024

Patrick Hopkinson and Mats Niklasson

This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).

Abstract

Purpose

This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).

Design/methodology/approach

This paper describes how IDCAP was developed to answer research questions about what it takes and what it means to recover from mental illness. During its development, IDCAP combined the diverse and intersectional experiences, knowledge and interests of an Anglo-Swedish research team with what could be found in different publications concerning the experiences and the mental illnesses of the musicians Syd Barrett, Peter Green and Brian Wilson.

Findings

IDCAP combines features of autoethnography and psychobiography to offer a novel qualitative research method.

Research limitations/implications

Whilst IDCAP was created to focus on recovery from mental illness and musicians, it can be applied to other areas of research. It shares the same limitations as autoethnography and psychobiography, although some of the features of IDCAP may go some way to mitigate against these.

Practical implications

IDCAP is a novel research method that is offered to other researchers to develop and enhance further through application.

Social implications

IDCAP is a collaborative research method that encourages the involvement of a wide range of researchers from different countries and cultures. It can be used to give voice to marginalised groups and to counter discrimination and prejudice. Recovery from mental illness is a topic of great personal and social value.

Originality/value

IDCAP is a novel research method that, to the best of the authors’ knowledge, has not been explicitly used before.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 20 November 2023

Albert Danso, Emmanuel Adu-Ameyaw, Agyenim Boateng and Bolaji Iyiola

Prior studies suggest that, in an industry in which several public firms operate (i.e. greater public firm presence), uncertainty about business operations within the industry is…

Abstract

Purpose

Prior studies suggest that, in an industry in which several public firms operate (i.e. greater public firm presence), uncertainty about business operations within the industry is reduced due to greater analyst coverage and quality of information disclosure. In this study, the authors examine how UK private firms respond to investment opportunities in fixed intangible assets (FIAs) in an environment characterised by greater public firm presence (PFP).

Design/methodology/approach

Using data from 61,278 (1,358) private (public) UK firms operating in ten sectors spanning from 2006 to 2016, the authors conduct this analysis by using panel econometric techniques.

Findings

The authors observe that private firms are more responsive to their FIA investment opportunities when they operate in industries with more PFP. Also, the authors find that firms in industries with better information quality use more debt and have longer debt maturity security but less internal cash flow. Overall, the findings indicate that PFP generates positive externalities for private firms by lessening industry uncertainty and enhancing more efficient FIA investment. The results are robust to endogeneity concerns.

Research limitations/implications

A key limitation of the study is that it focuses on a single country (the UK) and therefore there is a likelihood that the results found are specific to this setting but not others, particularly developing and emerging economies. Thus, future studies could explore these ideas from the viewpoint of multiple countries.

Practical implications

Overall, the study demonstrates the importance of information disclosure in driving investment decisions of firms.

Originality/value

While this paper builds on the information disclosure and corporate investment literature, it is one of the first attempts, to the best of the authors’ knowledge, to explore how private UK firms respond to investment in FIAs in an environment characterised by greater PFP.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 2 January 2024

Siti Norida Wahab, Albert Tan and Olivier Roche

In recent years, technology diffusion, globalization and the Internet revolution have accelerated the growth of online transactions and altered corporate operations systems. The…

Abstract

Purpose

In recent years, technology diffusion, globalization and the Internet revolution have accelerated the growth of online transactions and altered corporate operations systems. The emergence of computer technology and the Internet have changed the way businesses work. The purpose of this study is to find and identify any common patterns in the logistics and supply chain industries for job requirements using job posting content in Malaysia.

Design/methodology/approach

This study provides an exploratory assessment of the employability skill set required using online job posting advertisements. Online job posting advertising, also known as e-recruiting, is one field that has been significantly influenced by information technology. In addition, the current Covid-19 outbreak has created a new need for a long-term contactless talent acquisition process in the organization's operating systems.

Findings

Based on this study's findings, the top ten skills required by employers for logistics and supply chain positions are (1) supply chain analytics, (2) technological aptitude, (3) teamwork skills, (4) customer focus, (5) leadership skills, (6) interpersonal skills, (7) people skills, (8) creativity and resilience, (9) demand and supply forecasting ability, and (10) project management skills. Overall, the findings provide a road map for practitioners and academics interested in developing supply chain managers' necessary skills and competencies to manage current and future supply networks. It also allows companies to adjust their supply chain management hiring, training and retention methods.

Originality/value

Although the study was done in Malaysia, the supply chain skills and competencies stated in this study, as well as their categorization, can be applied in other developing countries.

Details

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

Keywords

Article
Publication date: 16 September 2024

Tojin Thomas Eapen and Daniel J. Finkenstadt

This article proposes that survival can be a legitimate organizational goal, challenging a common view that dismisses it as unambitious or contrary to innovation. Drawing…

Abstract

Purpose

This article proposes that survival can be a legitimate organizational goal, challenging a common view that dismisses it as unambitious or contrary to innovation. Drawing parallels from nature and survival strategies across various systems, it advocates that organizations, much like living organisms, should prioritize survivability (i.e. ability to survive) to ensure long-term success. Contrary to being seen as limiting, survival, when understood in its broad sense, can encompass and enhance performance goals such as growth. The article outlines the ERP factors —efficiency, resilience and prominence—as key to achieving survivability, offering a framework for organizations to manage resources, adapt to external forces and balance visibility to thrive amidst challenges.

Design/methodology/approach

Conceptual framework.

Findings

This model introduces the significance of survivability as an organizational goal.

Originality/value

This article argues for the consideration of survival as an overarching organizational goal, challenging the prevalent view that dismisses it as unambitious or contrary to innovation.

Details

Strategy & Leadership, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1087-8572

Keywords

Article
Publication date: 29 April 2024

James Higgs and Stephen Flowerday

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars…

Abstract

Purpose

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars and practitioners to refer to when discussing money laundering through online video games. Without a well-defined taxonomy it becomes difficult to reason through, formulate and implement effective regulatory measures, policies and security controls. As such, efforts to prevent and reduce virtual laundering incidence rates are hampered.

Design/methodology/approach

This paper proposes three mutually exclusive virtual laundering categorizations. However, instead of fixating on the processes undergirding individual instances of virtual laundering, it is argued that focusing on the initial locale of the illicit proceeds provides the appropriate framing within which to classify instances of virtual laundering. Thus, the act of classification becomes an ontological endeavour, rather than an attempt at elucidating an inherently varied process (as is common of the placement, layering and integration model).

Findings

A taxonomy is proposed that details three core virtual laundering processes. It is demonstrated how different virtual laundering categories have varied levels of associated risk, and thus, demand unique interventions.

Originality/value

To the best of the authors’ knowledge, this is the first taxonomy available in the knowledge base that systematically classifies instances of virtual laundering. The taxonomy is available for scholars and practitioners to use and apply when discussing how to regulate and formulate legislation, policies and appropriate security controls.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 9 May 2023

Rajib Chakraborty and Sajal Kumar Dey

This study examines the effects of corporate governance mechanisms on voluntary corporate carbon disclosure in Bangladeshi firms.

Abstract

Purpose

This study examines the effects of corporate governance mechanisms on voluntary corporate carbon disclosure in Bangladeshi firms.

Design/methodology/approach

To investigate the association between corporate governance mechanisms and corporate carbon disclosures, this study employs ordinary least square (OLS) methods. To mitigate the potential endogeneity concerns, the authors also introduce firm fixed effect (FE) and random effect (RE). Primarily, the study sample includes 250 firm-year observations over the period 2015–2019 for listed companies on the Dhaka Stock Exchange (DSE) in Bangladesh. Subsequently, corporate governance mechanisms that influence voluntary carbon disclosure were examined using both univariate and OLS models.

Findings

The findings of this study suggest that firms with a larger board size and more independent directors have a positive impact on the firm's intensity to disclose carbon-related information. However, no evidence has been found of the existence of an environmental committee, and the presence of female directors on the board tends to be associated with a higher level of voluntary corporate carbon disclosure.

Originality/value

The study offers necessary evidence of the determinants of corporate carbon disclosures, which will be useful for managers, senior executives, policymakers and regulatory bodies. To improve corporate governance practices and formulate separate sets of regulations and reporting criteria, disclosing extensive and holistic carbon-related information obligatory. Further, the outcomes of this study based on Bangladeshi firms can be comprehensive for other developing countries to take precautions to tackle the effect of global climate change.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2054-6238

Keywords

Article
Publication date: 27 August 2024

Mohamed Toukabri

Companies are increasingly appointing a Chief Sustainability Officer (CSO) to anchor the need to highlight climate change at the senior management level. This study aims to…

Abstract

Purpose

Companies are increasingly appointing a Chief Sustainability Officer (CSO) to anchor the need to highlight climate change at the senior management level. This study aims to examine how CSO power and sustainability-based compensation influence climate reporting and carbon performance.

Design/methodology/approach

Using one of the largest data sets to date, consisting of 18,834 company years through the author’s observations, spanning an 11-year period (2011–2021) in 33 countries. This paper used quantitative methods – specifically, ordinal logistic regression estimation. This paper measures the level of climate change disclosure based on the carbon disclosure leadership methodology. Carbon performance is based on the intensity of carbon emissions (Scope 1, Scope 2), which is a quantitative and relatively more objective measure.

Findings

The results suggest that climate change disclosure continued to increase and the carbon emissions intensity of the companies in this study gradually decreased over the sample period. This paper finds that the presence of the CSO within the top management team has a positive and significant influence on the level of information on climate change of the companies in the sample. This finding confirms the idea that the managerial capacity of CSOs motivates the disclosure of climate change. The empirical results confirm that there are differences in the role that the CSO and sustainability-based compensation play in influencing the quality of climate information disclosure in developed and developing countries.

Originality/value

The recourse on a mixed theoretical framework, which highlights upper echelons theory, argues the understanding of the role of CSOs in explaining the relationship between climate change disclosure–carbon performance relationship. The novelty of the study lies in the approaches adopted to describe the quality of climate change disclosure. To control for endogeneity, this paper uses a difference-in-difference analysis by adding a firm to the Morgan Stanley Capital International index as an exogenous shock.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 5 August 2024

Nadim Akhtar Khan and S.M. Shafi

There is an inclination towards openness in research greatly supported by the accessibility of open access theses and dissertations (OATDs) from many universities and research…

Abstract

Purpose

There is an inclination towards openness in research greatly supported by the accessibility of open access theses and dissertations (OATDs) from many universities and research institutions through institutional repositories or collaborative efforts like the OATD.org. This study aims to explore different trends in the availability of theses through OATD.org to assess different dimensions concerning the OATD landscape.

Design/methodology/approach

An online survey was conducted to examine the availability of theses from 1994 to June 2023. The indexed theses were analyzed for their incorporation into OATD.org during different time frames. The data were further analyzed to reveal different facts concerning OATDs, with a focus on their growth and evolving trends.

Findings

OATDs are fast becoming available globally, with a significant overall growth rate. The data depicts growing trends in almost all the identified time frames, with the highest during 2004–2008. Moreover, there is a significant gap in the availability of OATDs from different geographical domains, with the highest-indexed OATDs from developed countries, indicating that the OATD landscape is still in its infancy in developing nations.

Research limitations/implications

This study is limited to the coverage encompassed by the OATD.org portal, which is the best and most significant resource for finding OATDs published worldwide.

Originality/value

To the best of the authors’ knowledge, this study is the first ordered and thorough attempt to explore the trends in the availability of OATDs through OATD.org.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 3 May 2024

Birgül Aydın and Emre Ozan Aksöz

This research paper aims to identify and provide insights into rejuvenation strategies in Kaş as a microtourism destination based on the views of stakeholders.

Abstract

Purpose

This research paper aims to identify and provide insights into rejuvenation strategies in Kaş as a microtourism destination based on the views of stakeholders.

Design/methodology/approach

The research utilizes a single-case design, applying an inductive approach to analyze data collected from semi-structured interviews. Thematic analysis was employed to analyze the data.

Findings

The inductive thematic analysis yields nine different main themes: product transformation, integrated sustainable development strategies, cooperation, promotion through the right channels, stable tourism policy, selective tourism strategy, tourism awareness, access to tourist movements and management and tools for monitoring the quality and sustainability of tourism.

Practical implications

This research offers practical recommendations for regional authorities, residents and business stakeholders to foster sustainable tourism development by addressing resource utilization and existing challenges in the rejuvenation of Kaş.

Originality/value

This research contributes to theory by addressing the lack of applied research on the rejuvenation process in micro-tourism destinations, using Kaş (Turkey) as a case study. It identifies and emphasizes the unique challenges in microdestinations, enhancing our understanding and filling a critical knowledge gap. The identified rejuvenation strategies in Kaş are positioned to serve as a model for similar destinations, emphasizing their distinctive characteristics and challenges.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

1 – 10 of 38