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Article
Publication date: 15 August 2023

Hang Tran, Lan Anh Nguyen and Tesfaye Lemma

This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in…

Abstract

Purpose

This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.

Design/methodology/approach

This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.

Findings

While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.

Research limitations/implications

This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.

Originality/value

This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 25 July 2023

Jacqueline E. McLaughlin, Kathryn Morbitzer, Margaux Meilhac, Natalie Poupart, Rebekah L. Layton and Michael B. Jarstfer

While known by many names, qualifying exams function as gatekeepers to graduate student advancement to PhD candidacy, yet there has been little formal study on best qualifying…

1205

Abstract

Purpose

While known by many names, qualifying exams function as gatekeepers to graduate student advancement to PhD candidacy, yet there has been little formal study on best qualifying exam practices particularly in biomedical and related STEM PhD programs. The purpose of this study is to examine the current state of qualifying exams through an examination of the literature and exploration of university-wide policies.

Design/methodology/approach

The authors conducted a literature review of studies on qualifying exams and completed an external evaluation of peer institutions’ and internal institutional qualifying exam requirements to inform our discussion of qualifying exams practices in PhD training at a research-intensive US institutions.

Findings

This study identified the need for more research on qualifying exams to establish evidence-based best practices. The authors found a wide variety of qualifying exam formats, with little evidence in support for specific formats. The authors also found little evidence that student expectations are made clear. The lack of evidence-based best practices coupled with insufficient clarity for students has a real potential to disadvantage PhD students, particularly first generation, underrepresented minority, international and/or other trainees who are not privileged or socialized to navigate training environments with vague landmarks such as the qualifying exams.

Originality/value

There are very few studies that evaluate qualifying exams in US doctoral education, particularly in STEM fields, and to the authors’ knowledge, there has been no analysis of campus-wide policies on qualifying exams reported. The lack of evidence for best practices and the need for to evaluate the implementation and effectiveness of qualifying exams are discussed.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 1
Type: Research Article
ISSN: 2398-4686

Keywords

Article
Publication date: 13 February 2024

Lisa Knight, Rafaela Neiva Ganga and Matthew Tucker

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of…

Abstract

Purpose

Given the complex nature of integrated care systems (ICSs), the geographical spread and the large number of organisations involved in partnership delivery, the importance of leadership cannot be overstated. This paper aims to present novel findings from a rapid realist review of ICS leadership in England. The overall review question was: how does leadership in ICSs work, for whom and in what circumstances?

Design/methodology/approach

Development of initial programme theories and associated context–mechanism–outcome configurations (CMOCs) were supported by the theory-gleaning activities of a review of ICS strategies and guidance documents, a scoping review of the literature and interviews with key informants. A refined programme theory was then developed by testing these CMOCs against empirical data published in academic literature. Following screening and testing, six CMOCs were extracted from 18 documents. The study design, conduct and reporting were informed by the Realist And Metanarrative Evidence Syntheses: Evolving Standards (RAMESES) training materials (Wong et al., 2013).

Findings

The review informed four programme theories explaining that leadership in ICSs works when ICS leaders hold themselves and others to account for improving population health, a sense of purpose is fostered through a clear vision, partners across the system are engaged in problem ownership and relationships are built at all levels of the system.

Research limitations/implications

Despite being a rigorous and comprehensive investigation, stakeholder input was limited to one ICS, potentially restricting insights from varied geographical contexts. In addition, the recent establishment of ICSs meant limited literature availability, with few empirical studies conducted. Although this emphasises the importance and originality of the research, this scarcity posed challenges in extracting and applying certain programme theory elements, particularly context.

Originality/value

This review will be of relevance to academics and health-care leaders within ICSs in England, offering critical insights into ICS leadership, integrating diverse evidence to develop new evidence-based recommendations, filling a gap in the current literature and informing leadership practice and health-care systems.

Details

Leadership in Health Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1879

Keywords

Article
Publication date: 30 August 2022

Gerry Edgar, Amirali Kharazmi, Sedigheh Behzadi and Omid Ali Kharazmi

This research is an empirical study that addresses whether knowledge resources impact on, or do not impact on, innovation development and if this impact is mediated by dynamic…

314

Abstract

Purpose

This research is an empirical study that addresses whether knowledge resources impact on, or do not impact on, innovation development and if this impact is mediated by dynamic capabilities in the medical tourism sector in Mashhad city, Iran.

Design/methodology/approach

A quantitative research methodology was applied and questionnaires were used for data collection in this study. A total of 108 questionnaires were collected of which 102 questionnaires were valid. Data were analyzed using structural equation modelling technique.

Findings

Empirical evidence obtained from the study reveals that the dynamic capability of learning plays a significant role in transforming knowledge resources into innovation in the medical tourism sector. The mediating role of coordinating capability in the relationship between explicit and tacit knowledge and innovation is considerable and it influences human capital, as well. Sensing capability also exhibits some degree of a mediating role; however, integrating capability is not influential and its role in transforming explicit knowledge to innovation is rejected.

Originality/value

Most studies on innovation in medical tourism focused on market and its typology, and neglected the role of knowledge resources and dynamic capabilities. The current study bridges this gap and thus contributes to the scientific literature.

Details

European Journal of Innovation Management, vol. 27 no. 3
Type: Research Article
ISSN: 1460-1060

Keywords

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