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Article
Publication date: 10 July 2023

Boon Chong Kwok, Mohsin Zulimran and Patricia Sue

The project was undertaken to re-design the performance management system for allied health professionals (AHPs). The primary aim of the system is to protect healthcare workers…

Abstract

Purpose

The project was undertaken to re-design the performance management system for allied health professionals (AHPs). The primary aim of the system is to protect healthcare workers from being assigned excessive responsibilities that often result in over-time work.

Design/methodology/approach

A project algorithm provided an overview of objectives (project scope) to achieve during the project period, October 2020 to August 2022. The project uses top-down and bottom-up approaches in re-design of the performance management system to ensure that the end-product is acceptable for the senior management and AHPs. Process evaluation was used throughout the project phases to reiterate and improve the system. User acceptance (outcome evaluation) was surveyed from senior management and AHPs separately to support finalization of the system.

Findings

The authors found acceptance in use of the revised system from senior management and AHPs, thus the system is validated. Based on qualitative feedbacks, participants are motivated by the new system. Therefore, the system designed is feasible for implementation to control for work task assignment.

Originality/value

This is the first paper that demonstrates the application of skills and tasks approach in performance management of AHPs. The use of entrustable professional activities framework is currently limited to undergraduate AHPs, but the authors have successfully translated and implemented the framework for practising AHPs.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 13 May 2024

Charl de Villiers, Ruth Dimes, Matteo La Torre and Matteo Molinari

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors…

Abstract

Purpose

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda.

Design/methodology/approach

The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda.

Findings

Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers.

Originality/value

The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 13 February 2023

Carolina Bona-Sánchez, Marina Elistratova and Jerónimo Pérez-Alemán

Internal dealings might shape female directors’ incentives to affect corporate financial policies. This study aims to explore what impact female directors have on corporate cash…

Abstract

Purpose

Internal dealings might shape female directors’ incentives to affect corporate financial policies. This study aims to explore what impact female directors have on corporate cash holdings in the presence of internal dealings.

Design/methodology/approach

The authors apply panel data regressions that allow them to address endogeneity concerns. The initial sample includes all non-financial Spanish listed firms from 2005 to 2019.

Findings

Conditional on the existence of internal dealings, the authors show that the presence of two or more female directors decreases corporate cash holdings. Results seem consistent, with independent female directors becoming an effective monitoring mechanism for corporate financial policies in the presence of internal dealings. Furthermore, the findings could be explained by independent female directors providing valuable resources and external linkages, which, in the presence of internal dealings, help to reduce the firm’s need to hold cash to cope with external uncertainties.

Practical implications

The results provide practical implications by suggesting that in the presence of internal dealings, regulators and policy makers should pay greater attention to board gender diversity so as to reduce agency problems associated with free cash flows. The authors also contribute to prior academic debate regarding the importance of female directors in providing critical resources and external linkages to cope with uncertainty and to the importance of considering not only the presence of women on boards but also their number and specific roles.

Originality/value

The authors' work meets the increasing demand for more research on gender diversity to better capture the potential benefits that may result from appointing women on boards. To the best of the authors' knowledge, this is the first study to examine the influence of female directors on corporate cash holdings in the presence of internal dealings.

Details

Gender in Management: An International Journal , vol. 38 no. 5
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 7 March 2023

Khakan Najaf, Mayank Joshipura and Muneer M. Alshater

This study examined the impact of war/conflict-related news on the Russian and Ukrainian stock markets in the build-up and beginning of the war that sparked in the year 2022.

Abstract

Purpose

This study examined the impact of war/conflict-related news on the Russian and Ukrainian stock markets in the build-up and beginning of the war that sparked in the year 2022.

Design/methodology/approach

In order to examine the impact of war-related news on stock returns, data were gathered from the United States (US) and Russian stock indices, oil price and volatile index (VIX) from Yahoo.finance; Ukrainian stock values from pfts.ua website and daily related news retrieved from nexis.com were analysed. The data were gathered from January 1, 2022 to February 24, 2022. Seeming unrealated regressions (SUR) and exponential generalised autoregressive conditional heteroscedastic (EGARCH) models were carried out to determine the formulated correlations. This study controlled the oil price, US stock returns, Chicago Board Options Exchange (CBOE) VIX and difference in stock returns of Russia and Ukraine.

Findings

The results are presented two-fold: first, war-related news between the two countries enhanced volatility and caused a significant decline in the stock market indices for both countries. Second, the Russian stock market faced a steeper decline in the build-up and the actual beginning of the war than the Ukrainian stock market. Notably, the Russian markets feared the adverse economic consequences that stemmed from the sanctions the US and the Western world imposed.

Research limitations/implications

As this study was based on early evidence, future studies with a longer window may provide better insights. This present study is restricted to the stock returns of the countries directly involved in the build-up towards war. Studies focusing on the impact of other asset classes, currencies, commodities and global stock markets might offer holistic insights.

Practical implications

The study outcomes suggest that global portfolio investors should stay away from stock markets of the war-raged countries and equity markets in general, but instead look for safe-haven assets.

Originality/value

The paper evaluates stock markets' performance during the pre-war period, considering the context of this historical war between the neighbours. It is important to understand this issue as this war is subject to sanctions by the US and leads to a global supply chain crisis.

Details

The Journal of Risk Finance, vol. 24 no. 3
Type: Research Article
ISSN: 1526-5943

Keywords

Article
Publication date: 24 August 2023

Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi and Saleh F.A. Khatib

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on…

Abstract

Purpose

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.

Design/methodology/approach

Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.

Findings

The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.

Research limitations/implications

This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.

Originality/value

This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Article
Publication date: 19 September 2023

Hakim Zainiddinov

The study examines the prevalence and correlates of perceived discrimination across ten Asian American ethnic groups. The goal is to disaggregate an artificially created broad…

Abstract

Purpose

The study examines the prevalence and correlates of perceived discrimination across ten Asian American ethnic groups. The goal is to disaggregate an artificially created broad categorization of Asians into subgroups to reveal the existing intragroup differences.

Design/methodology/approach

Bivariate and multivariate analyses were based on data from the 2016 National Asian American Survey (NAAS). The exclusion of missing data on all variables used in the analysis revealed a final analytical sample size of 4,276.

Findings

Compared to all other Asian American ethnic groups, Cambodians report the lowest frequency of perceived discrimination on all outcome measures. On the contrary, the prevalence of perceived discrimination is highest for Bangladeshis and Indians on lifetime and job-related discrimination and for Indians and Japanese on day-to-day discrimination. Nearly all Asian American ethnic groups are more likely to report one or more types of perceived discrimination than Chinese Americans. The observed relationships disappear for Cambodians, Pakistanis and Japanese but persist for Bangladeshis, Filipinos, Hmong and Indians after controlling for socio-demographic characteristics. Among the socio-demographic controls, gender, birthplace, education and employment status are found to be significant predictors of perceived discrimination.

Originality/value

The findings of the study further the discussion on the importance of disaggregating minority groups and considering their heterogeneous experiences of perceptions of discrimination in the United States.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 23 January 2024

Stefania Velardo, Kristen Stevens, Michelle Watson, Christina Pollard, John Coveney, Jessica Shipman and Sue Booth

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or…

Abstract

Purpose

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or experiences, and even within the same family unit, children and their parents may report differing views and experiences of family food insecurity. The purpose of this narrative review is to identify studies that include children's voices and their perceptions, understanding, and experience of food insecurity in the household.

Design/methodology/approach

This narrative review aimed to address the following questions: (1) “What research studies of household food insecurity include children's voices?” and (2) “Across these studies, how do children perceive, understand and experience food insecurity in the household?”. A database search was conducted in October 2022. After inclusion and exclusion criteria were applied, 16 articles remained for review.

Findings

The findings from this review were organised into three themes: Theme 1: Ways children coped with accessing food or money for food; Theme 2: Food-related strategies children used to avoid hunger; and Theme 3: Children attempt to mask food insecurity.

Research limitations/implications

Future research should further explore the long-term consequences of social pressures and informal economic engagement on children's well-being and social development. By addressing the social determinants of food insecurity, this study can strive to create supportive environments that enable all children to access adequate nutrition and thrive.

Social implications

Overall, the findings of this review demonstrate the significant social pressures that shape children's responses to food insecurity. Results suggest that children's decision-making processes are influenced by the desire to maintain social standing and avoid the negative consequences of being food insecure. As such, this review underscores the need for a comprehensive understanding of the social context in which food insecurity occurs and the impact it has on children's lives. Understanding these dynamics is crucial for developing effective interventions and policies addressing the multifaceted challenges food insecure children face.

Originality/value

This review has highlighted a need for interventions to incorporate trauma-informed strategies to protect children from and respond to the psychologically distressing experiences and impact of living in food insecure households.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Abstract

Details

Ecofeminism on the Edge: Theory and Practice
Type: Book
ISBN: 978-1-80455-041-0

Article
Publication date: 13 June 2023

Deepali Dhingra and Neeraj Dwivedi

One of the most active areas of study in the field of corporate governance, board interlocks is a phenomenon that is both pervasive and perplexing. This paper aims to examine and…

Abstract

Purpose

One of the most active areas of study in the field of corporate governance, board interlocks is a phenomenon that is both pervasive and perplexing. This paper aims to examine and integrate the empirical research on board interlocks to fill the void left by the lack of a recent review.

Design/methodology/approach

The bibliometric analysis methodology, which emphasizes methodological rigor and transparency, was used to analyze the board interlocks literature. Eighty publications published since 2000 were chosen as the subject of this research because they reveal the key contributions to the field of board interlocks. Additionally, their clustering pattern is also identified.

Findings

The authors classify various studies conducted on board interlocks into three clusters: “Social Capitalization”, “Antecedents and Outcomes” and “Corporate Governance”.

Originality/value

This literature review helps better comprehend the board interlocks literature by pointing out several areas of study that, if pursued, would add to the existing body of knowledge and open future research directions.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

1 – 10 of 46