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Article
Publication date: 9 July 2024

Andrés Oviedo-Gómez, Sandra Milena Londoño-Hernández and Diego Fernando Manotas-Duque

This study aims to assess volatility spillovers and directional connectedness between electricity (EPs) and natural gas prices (GPs) in the Canadian electricity market, based on a…

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Abstract

Purpose

This study aims to assess volatility spillovers and directional connectedness between electricity (EPs) and natural gas prices (GPs) in the Canadian electricity market, based on a hydrothermal power generation market strongly dependent on exogenous variables such as fossil fuel prices and climatology factors.

Design/methodology/approach

The methodology is divided into two stages. First, a quantile vector autoregression model is used to evaluate the direction and magnitude of the influence between natural gas and electricity prices through different quantiles of their distributions. Second, a cross-quantilogram is estimated to measure the directional predictability between these prices. The data set consists of daily electricity and natural gas prices between January 2015 and December 2023.

Findings

The main finding shows that electricity prices are pure shock receivers of volatility from natural gas prices for the different quantiles. In this way, natural gas price fluctuations explain 0.20%, 0.98% and 22.72% of electricity price volatility for the 10th, 50th and 90th quantiles, respectively. On the other hand, a significant and positive correlation is observed in the high quantiles of the electricity prices for any natural gas price value.

Originality/value

The study described the risk to the electricity market caused by nonrenewable source price fluctuations and provided evidence for designing regulatory policies to reduce its exposure in Alberta, Canada. It also allows us to understand the importance of natural gas in the energy transition process and define it as the fundamental determinant of the electricity market dynamic.

Details

Studies in Economics and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1086-7376

Keywords

Article
Publication date: 27 August 2024

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…

Abstract

Purpose

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.

Design/methodology/approach

This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.

Findings

The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.

Originality/value

The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Details

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

Keywords

Article
Publication date: 18 September 2024

Sophia Boutilier

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This…

Abstract

Purpose

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This paper explores how development workers understand and apply solidarity to their work, uncovering the opportunities and constraints they face.

Design/methodology/approach

In-depth, semi-structured interviews were conducted with 42 development workers from Canada’s federal development agency between 2019 and 2020. Transcribed data were coded by the author to identify how workers made sense of solidarity within the development industry.

Findings

The majority of workers were unsure of how to define or operationalize solidarity, demonstrating confusion. Commonality was routinely mentioned as a facet of solidarity, but workers understood this term in diverse ways, with some considering commonality as a precondition that inhibited a sense of solidarity with development partners in the global South due to differences in living conditions. About a quarter identified power and privilege as necessary considerations in the process of building solidarity, showing potential for bonds across the inequalities that define development. About 40% of workers identified the institutional structure of the organization as an obstacle to solidarity.

Originality/value

This paper presents original data from Canadian development workers, providing the first study of their understanding of solidarity as a development ethic. It shows the gaps between rhetoric and practice while recommending ways for development organizations to meaningfully engage with solidarity in their work.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 9 July 2024

Anna Sannö, Sandra Rothenberg and Ezekiel Leo

In this paper, we focus on how and when organizations adopt different types of ambidexterity to facilitate projects that operate with fundamentally different time scales compared…

Abstract

Purpose

In this paper, we focus on how and when organizations adopt different types of ambidexterity to facilitate projects that operate with fundamentally different time scales compared with the dominant functions of the organization.

Design/methodology/approach

Using a comparative case study design, four case studies were conducted of long-term projects in two similar manufacturing plants within the same organization.

Findings

We found organizations first use structural and sequential ambidexterity in change efforts, during which new process knowledge is developed. When structural and sequential ambidexterity are not viable, change agents use this developed knowledge to support contextual ambidexterity. This contextual ambidexterity allows change agents to move between distinct time conceptions of event time and clock time.

Research limitations/implications

One of the limitations of this study was that it only focused on two plants within one organization in order to control for variation. Future studies should look at a wider range of companies, technologies and industries.

Practical implications

While structurally and temporally decoupling change efforts help with differentiation of new technological change, there are limitations with these efforts. It is important to build an organization’s contextual ambidexterity as well as organizational supports to facilitate switching between clock time and event time.

Originality/value

This paper helps explain how and when organizations use different types of ambidexterity in resolving temporal conflicts when implementing longer-term technological change in fast-paced manufacturing settings.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

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