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1 – 10 of 11
Article
Publication date: 16 April 2024

Abdel K. Halabi

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…

Abstract

Purpose

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

Design/methodology/approach

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Findings

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

Practical implications

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Originality/value

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Details

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

Keywords

Article
Publication date: 11 October 2022

Sijia Xue and Helen Crompton

This systematic review paper aims to examine extant empirical research involving educational technology during COVID-19 to provide an aggregated analysis of how the pandemic has…

303

Abstract

Purpose

This systematic review paper aims to examine extant empirical research involving educational technology during COVID-19 to provide an aggregated analysis of how the pandemic has influenced educational technology research.

Design/methodology/approach

Using a Preferred Reporting Items for Systematic Reviews and Meta-Analysis systematic review and an integrative review methodology, 50 primary research studies were selected from ten top-ranked educational research journals. These studies were reviewed regarding research purposes, methodologies, instruments, educational level, geographical distribution, and findings of the studies.

Findings

The findings reveal four emerging themes: influencing factors, effectiveness, challenges and teachers. The majority of the studies focused on higher education. Quantitative research design based on a questionnaire was the most adopted method of investigation by researchers.

Research limitations/implications

Search parameters focused on the top 10 journals in the field of educational technology. Although this provides a level of quality, it narrowed the search.

Practical implications

For practitioners and researchers, this study provides a summary of the field to better understand what knowledge we have gained on the use of educational technology to enable a more agile, knowledgeable response to education in future emergencies.

Originality/value

This systematic review is unique in examining how the pandemic has influenced educational technology research. It also provides insight into gaps in the research that future researchers can use as a springboard to enable a more knowledge and a more agile approach to future emergencies.

Details

Interactive Technology and Smart Education, vol. 21 no. 1
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 30 October 2023

Sally Helen Stone and Laura Sanderson

This paper considers the exhibition: UnDoing. This research-through-curation project examined interactions within existing spaces and situations. This established links between…

Abstract

Purpose

This paper considers the exhibition: UnDoing. This research-through-curation project examined interactions within existing spaces and situations. This established links between the selected exhibits, the gallery, the city and with the continuum of the previous exhibition.

Design/methodology/approach

Carefully selected architects, designers and artists were invited to contribute—those who pursued a contextual approach; whose practice explored the way buildings, places and artefacts are reused, reinterpreted and remembered.

Findings

Through the act of curation, this research uncovered a series of different approaches to constructed sites and existing buildings, from layered juxtaposition, the refusal to undo, to interventions of new elements within architectural works.

Research limitations/implications

Curation offered the opportunity to consider works of architecture and of art through the same lens, for direct comparisons to be made and the influence of one upon the other to be comprehended.

Practical implications

The examination processes the architect employs is similar to that of the artist; the development of an understanding of place, and from this synthesis, creative interpretation. However, despite the similarities in the starting position, the elucidation developed by the artist can be vastly different to that of the architect.

Social implications

The juxtaposition and new classifications created by the exhibition encouraged visitors to look at art, architecture and the city in a different way; to grasp the direct link between the different subjects; and the possibilities created.

Originality/value

The two driving factors for UnDoing were places of previous occupation and the city of Manchester. The qualities of surrounding constructed environment combined were combined with attitudes towards existing structures and places.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 20 April 2023

Laharish Guntuka, Thomas M. Corsi and David E. Cantor

The purpose of our study is to investigate how a manufacturing plant’s internal operations along with its network of connections (upstream and downstream) can have an impact on…

Abstract

Purpose

The purpose of our study is to investigate how a manufacturing plant’s internal operations along with its network of connections (upstream and downstream) can have an impact on its recovery time from a disruption. The authors also examine the inverse-U impact of complexity. Finally, the authors test the moderating role that business continuity management plans (BCP) at the plant level have on recovery time.

Design/methodology/approach

To test our hypotheses, the authors partnered with Resilinc Corporation, a Silicon Valley-based provider of supply chain risk management solutions to identify focal firms’ suppliers, customers and plant-level data including information on parts, manufacturing activities, bill of materials, alternate sites and formal business continuity plans. The authors employed censored data regression technique (Tobit).

Findings

Several important findings reveal that the plant’s internal operations and network connections impact recovery time. Specifically, the number of parts manufactured at the plant as well as the number of internal plant processes significantly increase disruption recovery time. In addition, the number of supply chains (upstream and downstream) involving the plant as well as the echelon distance of the plant from its original equipment manufacturer significantly increase recovery time. The authors also find that there exists an inverted-U relationship between complexity and recovery time. Finally, the authors find partial support that BCP will have a negative moderating effect between complexity and recovery time.

Originality/value

This research highlights gaps in the literature related to supply chain disruption and recovery. There is a need for more accurate methods to measure recovery time, more research on recovery at the supply chain site level and further analysis of the impact of supply chain complexity on recovery time.

Details

International Journal of Operations & Production Management, vol. 44 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 5 February 2024

Federico Galán-Valdivieso, Juana Alonso-Cañadas, Laura Saraite-Sariene and Carmen Caba-Perez

Green Public Procurement (GPP) has recently gained attention in the academic and policy arenas since climate change has uncovered the need to be addressed by both private…

Abstract

Purpose

Green Public Procurement (GPP) has recently gained attention in the academic and policy arenas since climate change has uncovered the need to be addressed by both private companies and public entities. Because of this growing interest this study aims to explore the most influential journals, publishers, categories, topics and therecent trends and future research lines in GPP.

Design/methodology/approach

Based on the Web of Science database, 1,008 articles from 1990 to November 2023 devoted to GPP are analysed by using Bibliometrix, an R-tool to perform bibliometric analysis.

Findings

This study introduces the following findings. The most influential journals by far are Journal of Cleaner Production and Sustainability, differing in that the latter is open access (OA) while the former publishes through traditional subscription (TS). This result also occurs regarding the main publishers (Elsevier and MDPI).

Social implications

GPP is a political commitment that contributes to improving the efficiency of the economies and that has aroused the interest of the scientific community. The paper can provide important insights for GPPs formulation in the areas of procurements and literacy.

Originality/value

The paper leads a debate on the opportunities or threats that the OA journals present for the dissemination of scientific knowledge of GPP, compared to TS publications in the same field.

Details

Journal of Public Procurement, vol. 24 no. 1
Type: Research Article
ISSN: 1535-0118

Keywords

Content available
Book part
Publication date: 27 November 2023

Abstract

Details

The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

Article
Publication date: 27 March 2023

Laurence Ferry, Henry Midgley and Stuart Green

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to…

Abstract

Purpose

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to improve the government’s response to the pandemic.

Design/methodology/approach

Understanding the implications of accountability for COVID-19 is crucial to understanding how governments should respond to future pandemics. This article provides an account of what a select committee in the UK thought were the essential elements of these accountability relationships. To do so, the authors use a neo-Roman concept of liberty to show how Parliamentary oversight of the pandemic for accountability was crucial to maintaining the liberty of citizens during the crisis and to identify what lessons need to be learnt for future crises.

Findings

The study shows that Parliamentarians were concerned that the UK government was not meeting its obligations to report openly about the COVID-19 pandemic to them. It shows that the government did make progress in reporting during the pandemic but further advancements need to be made in future for restrictions to be compatible with the protection of liberty.

Research limitations/implications

The study extends the concept of neo-Roman liberty showing how it is relevant in an emergency situation and provides an account of why accountability is necessary for the preservation of liberty when the government uses emergency powers.

Practical implications

Governments and Parliaments need to think about how they preserve liberty during crises through enhanced accountability mechanisms and the publication of data.

Originality/value

The study extends previous work on liberty and calculation, providing a theorisation of the role of numbers in the protection of liberty.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 22 September 2023

Vartika Sharma, Nikki Singh, Annie Chiang, Janine Paynter and Rachel Simon-Kumar

With global migration, the number of ethnic minority and migrant women receiving maternity health care in dominantly Anglo-European societies has increased significantly but they…

Abstract

Purpose

With global migration, the number of ethnic minority and migrant women receiving maternity health care in dominantly Anglo-European societies has increased significantly but they consistently have among the worst pregnancy and maternal outcomes. This paper aims to analyse gaps in structural (migration-related inequalities) and cultural (responsiveness to ethno-cultural practices) competencies among maternal health practitioners in Aotearoa New Zealand (NZ).

Design/methodology/approach

Using a semi-structured interview guide, in-depth interviews were conducted with 13 maternal health practitioners in NZ. Data were analysed using a thematic analysis framework.

Findings

The results highlight significant barriers around language and communication, cultural stereotyping by professionals, ethnic women’s own constraints around family and cultural expectations and their lack of knowledge about reproductive health. In addition, practitioners’ own ethnic differences are inseparable from their approach to structural and cultural competencies; there were instances of ‘over-’ or ‘under-’ reading of culture, practitioner constructions of ideal pregnancies and anti-racism concerns that shaped maternal care practices that were sensitive to, but also marginalised, ethnic migrant women who attended maternity services.

Originality/value

To the best of the authors’ knowledge, this is the only study in NZ that examines the impact of complex dynamics of migration and culture on knowledge, beliefs and values of practitioners, in context of their own personal biographies. Identifying strategies to improve the way diversity is practiced in hospital settings can be transformational in improving maternal outcomes for ethnic migrant women in NZ.

Details

International Journal of Migration, Health and Social Care, vol. 19 no. 3/4
Type: Research Article
ISSN: 1747-9894

Keywords

Article
Publication date: 27 November 2023

Junwei Zheng, Yu Gu, Peikai Li, Lan Luo and Guangdong Wu

The development of project managers and leadership has been highlighted as crucial for improving project success and performance, resulting in a rise of interest in project…

Abstract

Purpose

The development of project managers and leadership has been highlighted as crucial for improving project success and performance, resulting in a rise of interest in project leadership research over the last two decades. While several qualitative reviews have been conducted, there have been limited quantitative and systematic reviews on project leadership. This study fills this gap by portraying the knowledge landscape and tracking the evolution of project leadership research from 1998 to 2022 through bibliometric approaches.

Design/methodology/approach

Based on 816 records, including 793 articles extracted and selected from the Web of Science database and specific journals, and 23 articles selected from three non-SCI/SSCI indexed journals, the authors used CiteSpace and bibliometrix R-package to depict visualizations of the trajectory of co-cited references, the landscape of co-occurred keywords and emerging trends in project leadership via reference co-citation analysis, keyword co-occurrence analysis and thematic mapping.

Findings

The bibliometric analyses enabled the authors to understand the conceptual aspects of project leadership and its theoretical background. Three stages of the intellectual bases were identified and tracked: the infancy phase (1998–2007), the growth phase (2008–2014) and the new development phase (2015–2022). The results of keyword co-occurrence analysis indicated that the research focus evolved from investigating traits and competences to examining the effects of traditional leadership behaviors, and then considering context-specific leadership. The findings of thematic mapping and theoretical interpretation illustrate the potential directions of the competence comparison, new and appropriate leadership, and the interaction between leadership and context.

Originality/value

This study advanced the field by providing a systematic review of project leadership, developing potential future directions for project leadership research and providing practical implications for career development and training.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 10 January 2024

Lin Han, Hansi Hu and Terry Walter

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

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Abstract

Purpose

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

Design/methodology/approach

The determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.

Findings

The results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.

Originality/value

This study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.

Details

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

Keywords

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