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1 – 10 of 57Alistair Gibb, Sophie Hide, Roger Haslam, Diane Gyi, Trevor Pavitt, Sarah Atkinson and Roy Duff
This paper presents tools and equipment aspects of the results from a three‐year United Kingdom Government funded research project investigating accident causality (ConCA). The…
Abstract
This paper presents tools and equipment aspects of the results from a three‐year United Kingdom Government funded research project investigating accident causality (ConCA). The project has used focus groups and studied in detail 100 construction accidents site audits, interviews with involved persons and follow‐up along the causal chain. This paper concentrates on the influence of construction tools and equipment which were found to be important contributory factors identified by the research. They have largely been overlooked by previous studies and are not typically acknowledged as accident contributors. This paper argues for further work to confirm these links and for the inclusion of tools and equipment in the list of categories in statutory reporting procedures. This would also require an increased acknowledgement by construction managers of their influence, leading to better design and management of their supply and care on site.
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Sonja Gallhofer, Jim Haslam and Steven Cahan
This paper reviews Pacific Accounting Review, 1988–96. Against the background of an historical overview of the journal's development, the paper includes analyses of publications…
Abstract
This paper reviews Pacific Accounting Review, 1988–96. Against the background of an historical overview of the journal's development, the paper includes analyses of publications and citations in the journal. The paper looks forward to the future progress of Pacific Accounting Review.
Absence of Health and Safety (H&S) induction training can expose workers to construction hazards and risks. To protect workers, construction organisations provide site H&S…
Abstract
Purpose
Absence of Health and Safety (H&S) induction training can expose workers to construction hazards and risks. To protect workers, construction organisations provide site H&S induction training. This training is used in the construction industry to train workers on organisation, project and client H&S practices and rules. While researchers have recognised its role in creating worker awareness, developing H&S culture and influencing accident rate, but there has been little research. Furthermore, there lacks a review that identifies the research trends, research focus and future research directions on H&S induction training in the construction industry. This study aims to review literature on H&S induction training in the construction industry.
Design/methodology/approach
Scopus, Web of Science, Science Direct and Google Scholar databases were used to identify articles. Initial search produced a total of 278 papers and final analysis resulted in ten articles. Content analysis was applied.
Findings
The identified three contributions to knowledge: (a) identifies specific trajectory or development trends of H&S induction training in the construction industry (three research areas were identified, namely, impact of H&S induction training on H&S culture, impact of H&S induction training on accident rate and barriers affecting supervisor’s skills and ability to conducting H&S induction training), (b) suggestions have been given on the contribution of H&S induction training to H&S culture and (c) future research directions have been proposed. The review provides knowledge that the contribution of H&S induction training to H&S culture is influenced by skills, knowledge and experience of presenter, language used, content covered, mode of delivery, technological tools used, type of assessment and duration.
Research limitations/implications
The review is limited to studies related to H&S induction training in the construction industry. Other safety training studies and industries could have provided different findings. The review is limited to 2012 and 2022 and to ten articles.
Practical implications
Understanding the role of H&S induction training to worker behaviour, H&S culture and outcomes will improve H&S practices and standards within the construction industry. Construction organisations can consider the factors identified in this study to improve the effectiveness of H&S induction training.
Social implications
Understanding the contribution of H&S induction training to H&S culture may help to improve H&S culture.
Originality/value
The study has identified three main research areas and future research directions. It further revealed the factors that researchers, practitioners and policy makers can consider to improve the effectiveness of H&S induction training in the construction industry.
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Amanda J. Carter, Roger L. Burritt and John D. Pisaniello
This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners…
Abstract
Purpose
This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations.
Design/methodology/approach
Perceptions of seven rural development officers from separate Rural Development Boards and two local governments in South Australia are canvassed through a set of interviews.
Findings
Findings challenge the notion that use of modern communication technology, which allows for accountants and their accountancy practices to be located anywhere in the world, is sufficient to fulfil their role in rural communities. Instead, a critical dual role for accountants is identified which includes a community development function.
Research limitations/implications
The research is limited by the geographic area from which the participants were selected. While this controlled for any possible jurisdictional differences between states in Australia, the participants targeted comprise only a relatively small group.
Originality/value
The paper identifies an important role for accountants in rural communities hitherto unidentified. Accountant contributions to rural development and the sustainability of rural communities is highlighted.
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Mulubrhan F. Mogos, Jason W. Beckstead, Mary E. Evans, Kevin E. Kip and Roger A. Boothroyd
The Center for Epidemiologic Studies Depression (CES-D) scale is a widely used instrument for studying depression in the general population. It has been translated into several…
Abstract
Purpose
The Center for Epidemiologic Studies Depression (CES-D) scale is a widely used instrument for studying depression in the general population. It has been translated into several languages. Cross-cultural relevance of the construct of depression and cultural equivalence of the CES-D items used to measure it are crucial for international research on depression. Given the increasing number of refugees from Eritrea entering the USA and Europe, there is a need among health care researchers and providers for an instrument to assess depressive symptoms in the native language of this vulnerable population. The paper aims to discuss these issues.
Design/methodology/approach
The study employed forward–backward translation and assessed the CES-D scale for cross-cultural research and depression screening among Tigrigna-speaking Eritrean refugees. Forward–backward translation, cognitive interview and semantic analysis were conducted to ensure equivalence of comprehension of the items and instructions between Tigrigna- and English-speaking samples. Multi-group confirmatory factor analysis was used to assess the measurement invariance of the translated version.
Findings
Translation efforts were successful as reflected by the results of semantic analysis and pilot testing. Evidence supporting the measurement invariance of data collected using the Tigrigna version of the CES-D was obtained from a sample of 253 Eritrean refugees in the USA.
Practical implications
The findings of this study provide support for reliability and validity of data collected using the Tigrigna version of the CES-D scale. This important tool for assessing depression symptoms among Eritrean refugees is now available for health care providers and researchers working with this vulnerable population.
Originality/value
This work is an original work of the authors and it has not been published previously.
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Stefano Denicolai, Roger Strange and Antonella Zucchella
To provide a theoretical explanation of why outsourcing relationships are inherently dynamic, in that the dependence of each party upon the other inevitably changes over time and…
Abstract
Purpose
To provide a theoretical explanation of why outsourcing relationships are inherently dynamic, in that the dependence of each party upon the other inevitably changes over time and thus so too will the power asymmetries between the parties.
Methodology/approach
Our approach is theoretical and draws upon insights from resource dependence theory, transaction cost economics, and the resource-based view of the firm, to focus on the power asymmetries between the focal firm undertaking the outsourcing and its suppliers. We illustrate our arguments using a longitudinal case study of the evolving relationship between Apple and the Foxconn Technology Group.
Practical implications
For supplier firms, the message is to upgrade, develop distinctive resources and capabilities, and diversify the customer base. Otherwise, suppliers will forever be condemned to low operating margins and the threat of being replaced by cheaper, more agile rivals. For focal firms, the message is not to rest on your laurels. The potency of isolating mechanisms may well dissipate, suppliers will no doubt strive to lessen their positions of dependence and competitors will inevitably emerge, with the result that once-profitable outsourcing arrangements may quickly erode.
Originality/value
We highlight the crucial role played by isolating mechanisms to underpin power asymmetries in outsourcing relationships, and thus enable focal firms to appropriate the rents from externalized value chain activities. We argue that the efficacy of many isolating mechanisms will tend to dissipate over time as competitors emerge to imitate successful strategies and products, and as resource and capability asymmetries erode.
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Suresh Cuganesan, Roger Gibson and Richard Petty
Explores the possibilities that accounting could become a resource in a movement towards fairer and more just societies. Considers specifically the ways in which mainstream…
Abstract
Explores the possibilities that accounting could become a resource in a movement towards fairer and more just societies. Considers specifically the ways in which mainstream management accounting textbooks, as tools of management accounting education, have the effect of encouraging students of the discipline to be unaware, unquestioning and uncritical of the social and organizational effects of management accounting practice. Aims to explore, through illustrations from a leading mainstream management accounting text, both the obvious and the more subtle ways in which such texts can inculcate these future practitioners with norms of practice that preclude management accounting’s emancipatory role in society. Considers in the course of this analysis the described purpose of management accounting; the assumptions made about human behaviour; the presentation of class structures and interests; and the importance of cultural specificity when considering management accounting. Counter‐illustrations are offered of how accounting educators might move towards encouraging students to consider accounting’s enabling possibilities. Finally, suggests areas for further investigation and effort which are material to the development of an enabling accounting.
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The purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related…
Abstract
Purpose
The purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related to their disclosure practices. It is motivated by the dearth of studies of HRD among firms in developing countries.
Design/methodology/approach
All companies with common shares listed on the main tier of the major stock exchanges in each country examined on December 31, 2013 as well as selected state enterprises were included in the study if their annual report, sustainability report or integrated report was available online. HRD was measured using an unweighted 174-item disclosure index. The research hypotheses were examined using multiple-regression analysis.
Findings
The level of HRD in the Caribbean and Southern Africa was relatively low (M=33.7 percent, SD=25.3 percent). The amount of HRD was related to organizational culture, firm size, industry affiliation, national governance environment and foreign influence. Geographical region, gender diversity and director independence were not statistically related to the amount of HRD.
Practical implications
Caribbean and African governments may need to implement incentives for economically significant companies to participate in targeted human resources (HR) development initiatives, to provide more comprehensive HR disclosures and incorporate HR consideration in their strategic decision making.
Originality/value
This is one of the first studies to compare the amount and determinants of HRD by economically significant Caribbean and African companies.
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