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Open Access
Article
Publication date: 19 February 2024

Halina Waniak-Michalak and Jan Michalak

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in…

Abstract

Purpose

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

Design/methodology/approach

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

Findings

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Research limitations/implications

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Social implications

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Originality/value

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 14 March 2023

Rehab Iftikhar

The purpose of this paper is to focus on the identification of different types of crises, their impact on project-based organizations' (PBOs) performance and exploring PBOs'…

Abstract

Purpose

The purpose of this paper is to focus on the identification of different types of crises, their impact on project-based organizations' (PBOs) performance and exploring PBOs' capabilities to influence the effects of those crises.

Design/methodology/approach

This study presents results from a large-scale survey (n = 283) comprising PBOs in the information technology, telecom and construction industries. The data analysis relies on structural equation modeling.

Findings

The study indicates that internal (as well as external) crises are negatively (as well as positively) associated with performance, which demonstrates the different effects that different kinds of crises have on performance. Furthermore, project-based organizational capabilities moderate the crisis–performance relation. In particular, the study demonstrates the contrasting effects that capabilities have on the management of crises indicating that some capabilities might worsen the effects of crises.

Originality/value

This paper contributes to dynamic capability and project management literature by identifying different types of crises that could impact short-and long-term performance and explore a set of capabilities required by PBOs to manage crises.

Details

International Journal of Managing Projects in Business, vol. 16 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Book part
Publication date: 16 August 2023

Mohammed Majeed, Oserere Ibelegbu, Joana Akweley Zanu, Ahmed Tijani and Seidu Alhassan

This study explores the socioeconomic benefits and challenges of smock dealership in Tamale. Despite the relevance of the African traditional garment sector in the socio-cultural…

Abstract

This study explores the socioeconomic benefits and challenges of smock dealership in Tamale. Despite the relevance of the African traditional garment sector in the socio-cultural and economic development of local and national economies, the industry is bedeviled with a plethora of challenges. Empirical evidence also confirms that African management practices have been largely dependent on western ideologies without taking cognisance of the unique features of indigenous practices. This case study provides an account of successful indigenous business practices among smock dealers in the Tamale Metropolis of Ghana, employing mainly qualitative descriptive research methods. Manual thematic analysis was utilised on the qualitative data. Findings showed that smock businesses offer economic/financial benefits such as income generation, family up-keep, trade, serves as wedding attires, social networks, projects northern cultures, sources of income and livelihood. We also found various advantages of deploying technology in smock business and these include efficiency, productivity, fraud prevention, financial benefits to the producers, competitiveness and globalisation via social media, and customer relationship building. It is recommended that the government make wearing made-in-Ghana clothing a policy and enforce its use. Also, the Ghanaian government and NGOs should make industrial sewing machines available to encourage the business, thereby increasing smock production.

Details

Casebook of Indigenous Business Practices in Africa
Type: Book
ISBN: 978-1-80262-251-5

Keywords

Book part
Publication date: 3 May 2023

Ben Spencer, Tim Jones, Juliet Carpenter and Sue Brownill

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on…

Abstract

This chapter explores the potential for involving the public in planning healthy urban mobility using a case study of two neighbourhoods in Oxford, UK. We draw specifically on lessons learned from the UK case of a large-scale international study entitled Healthy Urban Mobility (HUM). The HUM project was based on the need to address health inequalities within urban areas by implementing new approaches to planning and health that use novel research methods to encourage active dialogue with a wide range of stakeholders. The two principal objectives of the research were firstly, to understand the impact of everyday (im)mobility on health and wellbeing within different social groups, and secondly, to explore the potential for participatory mobilities planning with local communities to support and develop solutions for healthy urban mobility.

The chapter is organised into six parts. Following the introduction, we highlight the theories behind the need for public participation in urban mobility planning and calls for active dialogue and mutual learning between practitioners and communities for effective action on improving urban health. Then in the third and fourth parts, we provide an overview of the approach to participatory mobilities planning with local communities in the UK as part of the HUM project. In the fifth part, we report the outcomes of the project and critically reflect on the overall approach and lessons learned that may be of use to practitioners and communities. Finally, we conclude with the significance of the study and implications for public participation in planning healthy urban mobility. The research demonstrates the significant potential of participatory methods in transport infrastructure project but also highlights the complexities of public engagement and points to the need for a continual, long-term process to build trust between partners.

Details

Public Participation in Transport in Times of Change
Type: Book
ISBN: 978-1-80455-037-3

Keywords

Book part
Publication date: 17 November 2023

Harry Bowles and Darragh McGee

This chapter examines the shifting significance of data ownership and athlete rights as they pertain to the growth and expansion of the global sports gambling industry. It…

Abstract

This chapter examines the shifting significance of data ownership and athlete rights as they pertain to the growth and expansion of the global sports gambling industry. It provides a nuanced overview of the ‘datafication’ of society, tracing how the omnipresent embrace of digital technologies has expediated new forms of organisational, political and corporate surveillance from which concerns over privacy, rights to ownership and the misuse of personal data arise. The chapter moves on to discuss how the extraction and trade of data has revolutionised how elite sport is performed, manufactured, broadcast and consumed, shedding critical light on the role of the gambling industry in the exchange of human data as a market commodity. These insights inform a series of socio-legal and ethical questions about the relationships between athlete data and the sports gambling industry for the purpose of signposting emerging issues and opportunities for critical sociological research and intervention.

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Keywords

Article
Publication date: 21 June 2023

Peter Scourfield

This paper aims to highlight current finding issues relating to the provision of hospice care services which are largely provided by the independent sector and heavily reliant on…

Abstract

Purpose

This paper aims to highlight current finding issues relating to the provision of hospice care services which are largely provided by the independent sector and heavily reliant on charitable fund raising. The primary focus is on the UK, but it is an issue of relevance to many other countries around the world.

Design/methodology/approach

The paper is an opinion piece informed by contemporary reports, official publications and research findings, as well as the author’s own work within the hospice sector.

Findings

As with many other countries around the world, the bulk of hospice funding in the UK comes from charitable donations of various kinds. However, the impact of COVID-19 highlighted both the fragility of this funding model and the precarious nature of hospice sector finances currently.

Practical implications

This is an issue of growing importance that affects older people and their families not only in the UK but in all countries with ageing populations. Hospices play an important role in providing end-of-life care and, with demand for services steadily rising due to demographic trends, there are important questions about the sustainability of the current hospice funding model.

Social implications

Issues of funding require a much higher level of engagement from policymakers if hospice care is going to continue to play a significant part in achieving a good death for people from all sections of society.

Originality/value

Although hotly debated within the hospice sector and in official reports, this issue has yet to be properly examined within academic circles.

Details

Quality in Ageing and Older Adults, vol. 24 no. 3
Type: Research Article
ISSN: 1471-7794

Keywords

Article
Publication date: 17 December 2021

Christine Naaman, Karen Naaman and Najib Sahyoun

This paper aims to investigate the determinants and consequences of using disclaimer language in the banks’ audit committee (AC) reports. This study aims to analyze the factors…

Abstract

Purpose

This paper aims to investigate the determinants and consequences of using disclaimer language in the banks’ audit committee (AC) reports. This study aims to analyze the factors tempting AC members of banks to disclose disclaimer language in the AC reports and the effect of such language on the cost of equity.

Design/methodology/approach

The data cover the period from 2006 to 2015 and considers the top US bank holding companies. Voluntary disclosure in the AC report is manually coded by using a scoring grid. Multivariate regression analysis is mainly used in the study.

Findings

The findings suggest that the ACs are using the disclaimer language to protect themselves when disclosing a high level of voluntary information that describes their oversight activities or to reduce their liability exposure due to lower financial reporting quality. The findings also reveal that investors are requiring a higher return on their investments whenever ACs use disclaimer language in their reports.

Originality/value

The AC report provides useful information to shareholders who evaluate the AC’s performance and accordingly vote for or against AC members on annual basis. The paper sheds lights on the motives and consequences of disclaimer language in the ACs report. Thus, the study benefits shareholders by providing empirical evidence in regard to the usage of disclaimer language. Also, the findings benefit industry, corporate governance organizations, standard setters and regulators that analyze AC disclosures and issue recommendations or new standards for improving those disclosures.

Details

Meditari Accountancy Research, vol. 31 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 29 August 2023

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Abstract

Purpose

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

Design/methodology/approach

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

Findings

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

Practical implications

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

Originality/value

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 6 November 2023

Susan Whatman, Jane Wilkinson, Mervi Kaukko, Gørill Warvik Vedeler, Levon Ellen Blue and Kristin Elaine Reimer

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth…

Abstract

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth living in, educators must consider, firstly, what roles they can play in a global environment riven by volatile economic, social, and environmental contexts, and secondly, the responsibilities they bear as researchers to produce forms of understanding, modes of action, and ways of relating to one another and this world.

In this chapter, we introduce the pedagogy, education, and praxis (PEP) network and how it is that we, as researchers from around the world, came together to discuss our researching practices in coming to know and explore educational research problems concerning equity, diversity and social justice within and across different cultural settings. We share short stories of ourselves to reveal how it is that we have come to know, be, and act as researchers in our projects and how working alongside each other – our mutual relatings – have generated further understanding about our own and each other’s researching practices.

This chapter establishes the purpose of the book, where we share empirical work through the lens of practice architectures. For instance, what is considered to be an educational equity problem across international or cross-cultural sites? What are considered acceptable forms of evidence of coming to understand educational inequity in its diverse forms in different sites? How are taken-for-granted research practices enabling and/or constraining different forms of understandings about educational inequity, including the issues to be researched and/or the direction of the research project? We then provide an overview of the remaining chapters.

Details

Researching Practices Across and Within Diverse Educational Sites: Onto-epistemological Considerations
Type: Book
ISBN: 978-1-80071-871-5

Keywords

Content available
Article
Publication date: 27 November 2023

Geraldine Akerman

249

Abstract

Details

Journal of Criminal Psychology, vol. 13 no. 4
Type: Research Article
ISSN: 2009-3829

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