Search results

1 – 8 of 8
Article
Publication date: 19 September 2024

Ermus St. Louis

This study employed technological frames of reference (TFR) theory to explore officer attitudes toward body-worn cameras (BWCs) in the Chicago Police Department (CPD), identifying…

Abstract

Purpose

This study employed technological frames of reference (TFR) theory to explore officer attitudes toward body-worn cameras (BWCs) in the Chicago Police Department (CPD), identifying frames that may undermine compliance.

Design/methodology/approach

Semi-structured interviews were conducted with 11 officers, focusing on their perceptions of the BWCs’ purpose, adoption catalysts, effectiveness metrics and benefits and drawbacks.

Findings

Officers viewed BWCs primarily as tools for oversight and cited external influences and the department’s desire to be perceived as progressive as key catalysts for BWC adoption. There was widespread uncertainty regarding the criteria CPD uses to gauge BWC effectiveness. The protective feature of the cameras was cited as the primary benefit of the technology, while privacy intrusion and discretion were identified as key drawbacks. Noteworthy nuances were observed across these perceptual domains.

Research limitations/implications

The study focuses on a single police agency, limiting its generalizability. Nevertheless, it holds value for departments experiencing BWC policy compliance issues and those preparing to implement the cameras.

Practical implications

Insights into officers’ technological frames help identify perspectives that threaten desired use of BWCs and highlight necessary training and policy interventions that align officers' BWC readings with departmental goals to enhance policy compliance.

Originality/value

This study is among the few that employ TFR theory to examine officer perceptions of BWCs in a large urban police agency.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 16 September 2024

Grace Henry and Scott E. Wolfe

The current study sought to better understand the factors that contribute to whether officers value procedurally just interaction techniques and contribute to the limited research…

Abstract

Purpose

The current study sought to better understand the factors that contribute to whether officers value procedurally just interaction techniques and contribute to the limited research examining how the effects of warrior and guardian mentalities may vary based on individual officer characteristics.

Design/methodology/approach

Survey data collected from patrol officers in two geographically different and ethnically diverse United States police departments allowed for an examination of the generality of warrior and guardian orientations on perceptions of procedural justice across gender, race and/or ethnicity, military service, education, and experience.

Findings

There was a largely invariant effect of the mentalities on officer attitudes toward procedural justice, except for officers of color. In this sample, the guardian effect on prioritizing procedural justice was stronger for officers of color than for White officers.

Originality/value

This study sheds light on our theoretical understanding of the warrior/guardian framework and offers practical implications for police leaders and policymakers in their effort to improve police-community relations.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 30 August 2024

David Heald and Ron Hodges

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…

139

Abstract

Purpose

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

Design/methodology/approach

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Findings

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

Originality/value

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 11 June 2024

Mahmud Al Masum and Lee Parker

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…

Abstract

Purpose

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

Design/methodology/approach

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

Findings

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

Practical implications

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

Originality/value

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Book part
Publication date: 23 September 2024

Brayden G King

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that…

Abstract

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that organization sociology is becoming increasingly disconnected from organizational theory, as currently conceived. The focus of sociological research on organizations has become more empirically grounded in the study of social problems and how organizations contribute to them. Sociologists continue to see organizations as important actors in society that play a role in shaping social order and as contexts in which social processes play out. I propose two main sociological approaches for organizational research, which I describe as “organizations within society” and “society within organizations.” The first approach examines the role of organizations as building blocks of social structure and as social actors in their own right. The second approach treats organizations as platforms and locations of social interactions and the building of community. These approaches are somewhat disconnected from the sort of grand theorizing that characterizes much of organizational theory. I argue that the problem-oriented sociology of these two approaches offers a vital way for organizational scholars to expand and theoretically revitalize the field.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Book part
Publication date: 27 September 2024

Christopher W. Mullins

This chapter discusses the creation, structure, and functioning of the International Criminal Court. It also examines its operations to date and addresses many contemporary…

Abstract

This chapter discusses the creation, structure, and functioning of the International Criminal Court. It also examines its operations to date and addresses many contemporary criticisms of the court.

Details

A Socio-Legal History of the Laws of War
Type: Book
ISBN: 978-1-83753-384-8

Keywords

Article
Publication date: 1 February 2024

Miao He

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights…

Abstract

Purpose

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.

Design/methodology/approach

This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.

Findings

This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.

Practical implications

The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.

Originality/value

This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.

Details

Journal of Global Responsibility, vol. 15 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Open Access
Article
Publication date: 16 August 2024

Adela Socol and Iulia Cristina Iuga

This study aims to investigate the impact of brain drain on government AI readiness in EU member countries, considering the distinctive governance characteristics, macroeconomic…

Abstract

Purpose

This study aims to investigate the impact of brain drain on government AI readiness in EU member countries, considering the distinctive governance characteristics, macroeconomic conditions and varying levels of ICT specialists.

Design/methodology/approach

The research employs a dynamic panel data model using the System Generalized Method of Moments (GMM) to analyze the relationship between brain drain and government AI readiness from 2018 to 2022. The study incorporates various control variables such as GDP per capita growth, government expenditure growth, employed ICT specialists and several governance indicators.

Findings

The results indicate that brain drain negatively affects government AI readiness. Additionally, the presence of ICT specialists, robust governance structures and positive macroeconomic indicators such as GDP per capita growth and government expenditure growth positively influence AI readiness.

Research limitations/implications

Major limitations include the focus on a specific region of countries and the relatively short period analyzed. Future research could extend the analysis with more comprehensive datasets and consider additional variables that might influence AI readiness, such as the integration of AI with emerging quantum computing technologies and the impact of governance reforms and international collaborations on AI readiness.

Practical implications

The theoretical value of this study lies in providing a nuanced understanding of how brain drain impacts government AI readiness, emphasizing the critical roles of skilled human capital, effective governance and macroeconomic factors in enhancing AI capabilities, thereby filling a significant gap in the existing literature.

Originality/value

This research fills a significant gap in the existing literature by providing a comprehensive analysis of the interaction between brain drain and government AI readiness. It uses control variables such as ICT specialists, governance structures and macroeconomic factors within the context of the European Union. It offers novel insights for policymakers to enhance AI readiness through targeted interventions addressing brain drain and fostering a supportive environment for AI innovation.

1 – 8 of 8