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1 – 10 of over 260000
Book part
Publication date: 10 December 2013

Stefan Schaltegger and Dimitar Zvezdov

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and…

Abstract

Purpose

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Methodology

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

Findings

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Practical implications

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

Value of chapter

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Book part
Publication date: 5 June 2011

Kelli Steverson Ragle

The purpose of this nonexperimental research was to examine the perceptions of state-certified teachers regarding Library Media Specialists (LMS). Through collaboration and the…

Abstract

The purpose of this nonexperimental research was to examine the perceptions of state-certified teachers regarding Library Media Specialists (LMS). Through collaboration and the use of social constructivist learning theories, teachers at three high schools in Georgia were interviewed regarding the roles and responsibilities of LMS. The primary research question asked how the perceptions of teachers on the practices of the role of the school LMS differ from the way the teachers perceive these roles to be important at their high schools. The secondary research questions addressed the correlations between high school teachers' demographic information and both the importance of and the practice of the roles of the high school LMS. Quantitative data were collected through a survey developed by McCracken (2000). A paired sample t-test was used to compare the theoretical and practical scales in each category of the LMS roles, and a Spearman rank-ordered correlations test was used to compare the 13 descriptive variables to theoretical and practical scales. Teacher participants reported each of the roles of the LMS to be more important than what is actually being practiced in their school settings and that similar views existed on both the practice scale and the importance scale. Implications include community and educator awareness of the role of the school LMS, an increased educator awareness of the roles of a state-certified school LMS to compliment the high school curriculum, and an increased awareness for the need of a LMS in public schools.

Book part
Publication date: 30 October 2009

Catherine Maskell

Academic library consortia activity has become an integral part of academic libraries’ operations. Consortia have come to assert considerable bargaining power over publishers and…

Abstract

Academic library consortia activity has become an integral part of academic libraries’ operations. Consortia have come to assert considerable bargaining power over publishers and have provided libraries with considerable economic advantage. They interact with publishers both as consumers of publishers’ products, with much stronger bargaining power than individual libraries hold, and, increasingly, as rival publishers themselves. Are consortia changing the relationship between academic libraries and publishers? Is the role of academic library consortia placing academic libraries in a position that should and will attract the attention of competition policy regulators? Competition policy prohibits buying and selling cartels that can negatively impact the free market on which the Canadian economic system, like other Western economies, depends. Competition policy as part of economic policy is, however, only relevant where we are concerned with aspects of the market economy. Traditionally, public goods for the greater social and cultural benefit of society are not considered part of the market economic system. If the activities of academic library consortia are part of that public good perspective, competition policy may not be a relevant concern. Using evidence gained from in-depth interviews from a national sample of university librarians and from interviews with the relevant federal government policy makers, this research establishes whether library consortia are viewed as participating in the market economy of Canada or not. Are consortia viewed by librarians and government as serving a public good role of providing information for a greater social and cultural benefit or are they seen from a market-economic perspective of changing power relations with publishers? Findings show government has little in-depth understanding of academic library consortia activity, but would most likely consider such activity predominantly from a market economic perspective. University librarians view consortia from a public good perspective but also as having an important future role in library operations and in changing the existing scholarly publishing paradigm. One-third of librarian respondents felt that future consortia could compete with publishers by becoming publishers and through initiatives such as open source institutional repositories. Librarians also felt that consortia have had a positive effect on librarians’ professional roles through the facilitation of knowledge building and collaboration opportunities outside of the home institution.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-580-2

Book part
Publication date: 29 October 2018

Aleksei V. Bogoviz, Yulia V. Ragulina, Tatiana V. Tkachenko, Tatiana N. Agapova and Viktor E. Saykinov

The purpose of this chapter is to study opposition of the treatment of the role and meaning of information in an economic system in the conditions of post-industrial and…

Abstract

Purpose

The purpose of this chapter is to study opposition of the treatment of the role and meaning of information in an economic system in the conditions of post-industrial and information economy and develop the conceptual model of information economy through the prism of treatment of information.

Methodology

The authors use the method of comparative and systemic analysis, as well as synthesis, induction, deduction, formalization, and modeling of economic phenomena and processes.

Results

The authors conducted a comparative analysis of the role and meaning of information in the economic system in a post-industrial information economy. It is concluded that the most important qualitative characteristic of information economy, which distinguished it from another, is the key role of information. The proprietary conceptual model of an information economy through the prism of information treatment is offered – it reflects the top-priority role of sustainable socio-economic and managerial connections and relations of information, which are an essential qualitative peculiarity of an information economy, which separate it and determine its specifics as compared to other types of economic systems.

It is substantiated that an information economy has to be studied not only from the position of economic statistics on the basis of precise values of quantitative indicators but also from the position of the economic theory of behaviorism, which allows taking into account the relational aspects of functioning and development of information economy. Behavior of economic subjects (society and business) as to information, initiated by their own motives, has to be one of the key objects of study by the theory of information economy.

Recommendations

Methodological recommendations are developed, which allow – with high level of effectiveness – studying information economy from the positions of economic statistics and the economic theory of behaviorism.

Article
Publication date: 19 September 2019

Iris Xie and Jennifer A. Stevenson

The purpose of this paper is to investigate the types of roles that Twitter played in digital libraries (DLs) and their relationships in building DL online communities.

1096

Abstract

Purpose

The purpose of this paper is to investigate the types of roles that Twitter played in digital libraries (DLs) and their relationships in building DL online communities.

Design/methodology/approach

A mixed method analysis of DLs’ tweets was conducted to identify the usage, roles of Twitter in DL communities and relationships among the roles. Twitter data from 15 different DLs for one year were extracted, and an open coding analysis was performed to identify types of Twitter roles. Pearson correlation coefficient was applied to examine the relationships among the roles based on word similarities.

Findings

The results present 15 types of Twitter roles representing five main categories identified from DL tweets, including information, promotion, related resources, social identity and social connection. Moreover, word similarities analysis identifies more strong relationships among the roles in four main categories (promotion, related resources, social identity and social connection) but less with roles in information.

Research limitations/implications

Characteristics of DL online communities are discussed and compared with physical library communities. Suggestions are proposed for how tweets can be improved to play more effective roles. To build a strong community, it is critical for digital librarians to engage with followers.

Originality/value

This study is a pioneering work that not only analyzes Twitter roles and their relationships in building DL online communities but also offers recommendations in terms of how to build a strong online community and improve Twitter use in DLs.

Details

Online Information Review, vol. 43 no. 7
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 12 January 2015

Evgenia Vassilakaki and Valentini Moniarou-Papaconstantinou

This paper aims to provide a systematic review of the specific roles information professionals have adopted in the past 14 years. It aims to identify the roles reported in the…

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Abstract

Purpose

This paper aims to provide a systematic review of the specific roles information professionals have adopted in the past 14 years. It aims to identify the roles reported in the literature concerning developments in the Library and Information Science (LIS) profession.

Design/methodology/approach

This study adopted the method of systematic review. Searches were conducted in February and March 2014 on different LIS databases. From a total of 600 papers, 114 were selected, based on specific inclusion and exclusion criteria. A thorough full-text analysis of the papers revealed six roles that librarians have adopted: teachers, technology specialists, embedded librarians, information consultants, knowledge managers and subject librarians.

Findings

New and evolving roles were identified, mainly in the context of academic libraries. Librarians’ educational responsibilities and their active involvement in the learning and research process were highlighted in all role categories identified. Collaboration among faculty and librarians was reported as a way of ensuring successful instruction. Librarians’ personal views of their new and emerging roles were more frequently reported; further research is needed to shed light on academics, students and other users’ perceptions of librarians’ engagement in the learning process.

Research limitations

The study considered only peer-reviewed papers published between 2000 and 2014 in English. It focused on information professionals’ roles and not on librarians’ skills and their changing professional responsibilities.

Originality/value

This review paper considers the development of the LIS profession in a changing environment and offers an understanding of the future direction of the LIS profession.

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of

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Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 June 2012

Paola Spagnoli, Antonio Caetano, Giancarlo Tanucci and Vera Lourenço de Sousa

Despite more than three decades of studies, the role of information‐seeking during organizational socialization remains ambiguous. The purpose of this paper is to investigate the…

Abstract

Purpose

Despite more than three decades of studies, the role of information‐seeking during organizational socialization remains ambiguous. The purpose of this paper is to investigate the mediating role played by information‐seeking behaviour during the organizational socialization process.

Design/methodology/approach

Two different information‐seeking behaviors (implicit and explicit) were considered as mediators in the relationship between personality (extroversion, openness to experience, conscientiousness), organizational variables (LMX and POS) and organizational socialization outcomes (task mastery, social integration, role ambiguity, role conflict). Analysis carried out with SEM (structural equation modelling) on longitudinal survey data from 316 new police officers during their first six months of work showed interesting results regarding the two hypothesized mediators.

Findings

In particular, the results show that the two information‐seeking behaviors seem to be related to different paths that link personality and social‐exchange variables to organizational outcomes.

Originality/value

The paper's findings provide useful clues for a better understanding of the role of information‐seeking behaviour during the socialization process and highlight the importance of social support in predicting newcomer adjustment.

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 10 no. 1
Type: Research Article
ISSN: 1536-5433

Keywords

Article
Publication date: 7 September 2015

Stefan Schaltegger and Dimitar Zvezdov

This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question…

6407

Abstract

Purpose

This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information, and if yes, what their role is. The actual involvement of accountants in corporate environmental and sustainability management has merely been investigated to date.

Design/methodology/approach

Based on 58 in-depth interviews with corporate practitioners, this paper, first, explores the roles in the sustainability accounting practice in companies which are considered to be leading in sustainability reporting in the UK and Germany. Second, the role of accountants is analysed from a power theory perspective.

Findings

The main findings suggest that accountants are partially involved in sustainability accounting practice but mainly exert a gate-keeping role between sustainability managers and higher management. The findings raise questions of how to better involve accountants in earlier steps of the sustainability management accounting process.

Research limitations/implications

The explorative research is based on interviews in European companies considered to be among the leaders in sustainability reporting.

Practical implications

Empirically investigating the role of accountants can help improve sustainability accounting practice and education. Should it turn out that the accountants have no other option but to act as gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accountants and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

Social implications

The paper empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

Originality/value

The paper investigates and discusses the accountant’s contribution to sustainability information management. The empirical analysis is based on a framework to identify different roles in sustainability accounting. Two possible development paths for a stronger constructive involvement of accountants are identified – to improve sustainability education for accountants if lack of sustainability knowledge is a major obstacle, and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 December 1974

Anne Wilkin

Some librarians and information workers would suggest that although the name information broker is new, the services provided by the broker are no different from those they…

Abstract

Some librarians and information workers would suggest that although the name information broker is new, the services provided by the broker are no different from those they provide themselves. However, it has also been suggested that since the broker is a full‐time member of the user group she serves, taking part in its normal assignments and playing an important role in promoting the communication of information, her role has more in common with that of the technological gatekeeper. The relationship between the broker's role and other information‐handling roles is one of the issues Aslib R & D Department has considered during its 2‐year assessment of the post, and some findings of general interest are discussed in this paper. Since the broker's post was established by the users themselves, their reactions to the broker are of particular interest and are considered. Brief attention is also given to the problems the broker faces in balancing her information activities against her other duties.

Details

Aslib Proceedings, vol. 26 no. 12
Type: Research Article
ISSN: 0001-253X

1 – 10 of over 260000