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Book part
Publication date: 5 October 2023

Titta Pitman and John E. Reilly

This chapter explores conflict in digital transformation as a leadership challenge. The authors maintain that conflicts cannot be left to HR managers; rather, they must be…

Abstract

This chapter explores conflict in digital transformation as a leadership challenge. The authors maintain that conflicts cannot be left to HR managers; rather, they must be anticipated, handled adeptly and made a leadership priority. Although conflict resolution is a well-researched area, this is not the case for authentic leadership in digital transformation. Thus, the field is ripe for empirical research. Pitman and Reilly call for research on conflict in digital transformation, the role of leadership in averting and resolving conflicts and whether these roles change understanding of authentic leadership. The impact of AI warranting a revision of orthodox authentic leadership theory represents a further domain of potential research.

Open Access
Article
Publication date: 31 January 2024

Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…

1049

Abstract

Purpose

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

Design/methodology/approach

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

Findings

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

Practical implications

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Originality/value

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 17 April 2024

Kiyavash Irankhah, Soheil Asadimehr, Golnaz Ranjbar, Behzad Kiani and Seyyed Reza Sobhani

To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to…

Abstract

Purpose

To effectively combat the increasing rates of obesity, it is crucial to explore how environmental factors like sidewalk access impact weight-related outcomes. This study aimed to systematically examine the association between sidewalk accessibility and weight-related outcomes.

Design/methodology/approach

Databases were searched by keywords for relevant articles, which were published before March 3, 2024, to report the role of neighborhood sidewalk access on weight-related outcomes. The main findings of the selected articles were extracted from eligible studies by two independent reviewers.

Findings

A total of 20 out of 33 studies indicated a significant negative relationship between access to sidewalks and weight-related outcomes. Three studies demonstrated an indirect relationship between access to sidewalks and weight-related outcomes by greater access to physical environments. In addition, five studies reported no clear relationship, and three studies reported a significantly positive relationship between access to sidewalks and weight-related outcomes.

Practical implications

In general, people who live in urban areas with better sidewalk access benefit from better weight-related outcomes. Adults showed this correlation more prominently than adolescents and children. Therefore, sidewalks that have a positive effect on physical activity levels could be considered as a preventive measure against obesity.

Originality/value

One of the weight-related outcomes is obesity. Every community faces numerous challenges due to obesity, which adversely affects the quality of life and health. Environmental factors such as access to sidewalks could be associated with body weight due to lifestyle influences.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

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