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Open Access
Article
Publication date: 23 July 2024

Adeyemi Adebayo and Barry Ackers

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have…

Abstract

Purpose

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

Design/methodology/approach

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

Findings

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

Practical implications

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Social implications

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

Originality/value

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 18 September 2024

Berch Berberoglu

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Book part
Publication date: 13 August 2024

Ozlem Araci

This chapter delves into the complex interplay between ethics, law and business case regarding diversity and inclusion within organisations. While the business case for diversity…

Abstract

This chapter delves into the complex interplay between ethics, law and business case regarding diversity and inclusion within organisations. While the business case for diversity and inclusion has gained prominence, the ethical imperative often lacks comparable influence. Despite the coercive forces of laws and regulations, ethical values struggle to exert significant pressure on diversity-related issues.

This study concentrates on “ambiguity of law” and “abstaining from complaint” about discrimination, mistreatment, or unfair behavior to explain the weak pushing effect of ethical values on diversity- and inclusion-related issues. The ambiguity of law fosters open-ended discussions and varied interpretations, complicating efforts towards equitable treatment. Furthermore, the reluctance to voice complaints regarding discrimination or mistreatment blurs the boundary between ethics and business.

This chapter points out ethical values in the shade of the business case approach and proposes strategies to strengthen the influence of ethics in diversity management. Moral awareness, a sense of justice, and ethical coding of decisions are prominent components of this chapter that may contribute to strengthening the ethical infrastructure of organizations.

Open Access
Article
Publication date: 17 May 2024

Valentina Santolamazza, Giorgia Mattei and Fabio Giulio Grandis

In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and…

Abstract

Purpose

In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and, thus, it widely affects participatory processes, such as participatory budgeting (PB); in fact, digital tools (DTs) have emerged as a solution, increasing citizen engagement whilst improving efficiency, reducing costs and saving time. This contribution analyses PB in Rome, which is also implemented with DTs, seeking to understand how DTs impact citizens’ role in creating public value.

Design/methodology/approach

The study is based on a qualitative approach, precisely by analysing a descriptive and exploratory single case study of PB’s first adoption in Rome in 2019. The information is obtained from multiple sources and examined through document analysis.

Findings

In the Roman context, DTs in PB primarily facilitated cost-effective information sharing, offering citizens basic participation. Unfortunately, the potential for more interactive DTs was overlooked, failing to enhance citizen engagement in critical phases like deliberation, evaluation or monitoring. Therefore, the tools did not fully support citizens becoming co-creators of public value instead of just users in governance.

Originality/value

The novelty of this study lies in exploring the difference between the use of DTs that assist citizens/users in improving service quality and those that support citizens in creating a public and shared value. It ventures further to assess various tiers of participation, meditating on the digital elements that stimulate active engagement and value creation instead of simply expanding the participant pool or process efficiency.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 4 June 2024

Karan Vickers-Hulse and Marcus Witt

This chapter outlines research conducted by Karan Vickers-Hulse (KVH) as part of an educational professional doctorate; Marcus Witt (MW) was one of her supervisory team…

Abstract

This chapter outlines research conducted by Karan Vickers-Hulse (KVH) as part of an educational professional doctorate; Marcus Witt (MW) was one of her supervisory team. Participants were from two initial teacher education (ITE) routes (School Direct and university-led) leading to a PGCE primary teacher qualification. The research was set within the context of continuously evolving policy on the training of teachers and the subsequent impact on developing a professional identity. The introduction of new ITE routes in England (DfE, 2015) aimed to offer a wider range of pathways into teaching, attract more applicants and mitigate the impact of teacher shortages. The research discussed in this chapter explored the experiences of trainees on these routes and the impact on their professional identity formation. This chapter begins with an overview of the literature in the field of professional identity formation, followed by a discussion of the chosen methodology and methods. This chapter concludes with several recommendations for teacher training providers as well as recommendations for future research that may be useful for doctoral students interested in the field of professional identity formation.

This chapter provides an illustration of doctoral case study research and insights to how practitioner research can capture the localised impact of policy shifts.

Details

Critical Perspectives on Educational Policies and Professional Identities
Type: Book
ISBN: 978-1-83753-332-9

Keywords

Article
Publication date: 28 July 2022

Hafiz Muhammad Adil, Shahbaz Ali, Mussarat Sultan, Murtaza Ashiq and Muhammad Rafiq

Open educational resources (OERs) are internet-based digital content that is used for academic purposes by instructors, students and researchers in the era of the information…

Abstract

Purpose

Open educational resources (OERs) are internet-based digital content that is used for academic purposes by instructors, students and researchers in the era of the information economy. Hence, this study aims to systematically review the literature, focusing on OERs’ benefits and challenges in the academic world.

Design/methodology/approach

The relevant literature systematically reviewed following the preferred reporting items for systematic literature reviews and meta-analyses (PRISMA) guidelines. The pertinent literature was obtained from four main scholarly databases, and finally, 21 papers that met the inclusion criteria were included in this study.

Findings

The findings revealed that the key benefits of OERs include expanded access to knowledge, supporting lifelong learning, pedagogical benefits and enhancing students’ learning outcomes. However, the key challenges include lack of time to find appropriate resources, lack of awareness about the usage and copyrights, quality assurance and technological limitations and lack of organizational support.

Practical implications

The practical and policy implications highlight the joint venture of academia and library professionals to help the students evaluating OERs, quality assurance, copyright issues and lifelong learning.

Originality/value

Earlier studies missed few significant insights of OERs, such as they did not address the quality assurance of OERs; the issue of understanding of copy right (creative common license) challenges related with OERs; and lack of time for finding suitable resources. Hence, this study identified significance insights related with OERs.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 3
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 11 April 2023

Monica Trezise and Michael J. Richardson

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and…

Abstract

Purpose

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.

Design/methodology/approach

This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?

Findings

Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.

Originality/value

Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 13 June 2023

Warren Stanley Patrick, Munish Thakur and Jatinder Kumar Jha

This paper aims to understand whether the relationship between psychological empowerment, psychological well-being and higher person–job fit based on the self-determination theory…

Abstract

Purpose

This paper aims to understand whether the relationship between psychological empowerment, psychological well-being and higher person–job fit based on the self-determination theory could have mitigated the Great Resignation crisis.

Design/methodology/approach

A cross-sectional study was conducted by collecting data from 351 respondents working in Indian organizations (Nifty, 2020) using a standardized questionnaire by using the multifaceted psychological construct within the work context.

Findings

This study highlights that a moderated mediation relationship between psychological empowerment (specifically “impact” or “choice”) and psychological well-being (specifically “environmental mastery”) is impacted by the person–job “demand-abilities” fit and enhances the intention to stay in the current “great resignation” context.

Practical implications

The authors map the theoretical and empirical research of the “intention to stay” by developing the “demand-abilities” fit, which leads to higher levels of psychological empowerment and psychological well-being to build adaptability through effective learning practices.

Originality/value

The authors establish the underlying linkages and future research agenda to strengthen the “intention to stay” during the extraordinarily stressful context of the covid-19 pandemic.

Details

International Journal of Organizational Analysis, vol. 32 no. 5
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 11 March 2024

Signe Skov and Søren Smedegaard Bengtsen

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of…

Abstract

Purpose

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of impact has become a central part of the academic language, often associated with terms like use, effects and outputs, stemming from neoliberal ideologies. The purpose of this paper is to explore how humanities academics are living with the impact agenda, as both experienced researchers and as doctoral supervisors educating the next generation of researchers in this post-pandemic era. Specifically, the authors are interested in the supervisor-researcher relationship, that is, the relationship between how the supervisors navigate the impact agenda as researchers and then the way they tell their doctoral students to do likewise.

Design/methodology/approach

The authors have studied how the impact agenda is accommodated by humanities academics through a series of qualitative interviews with humanities researchers and humanities PhD supervisors, encompassing questions of how they are living with the expectation of impact and how it is embedded in their university and departmental context.

Findings

The study shows that there is no link between how the supervisors navigate the impact agenda in relation to their own research work and then the way they tell their doctoral students to approach it. Within the space of their own research, the supervisors engage in resistance practices towards the impact agenda in terms of minimal compliance, rejection or resignation, whereas in the space of supervision, the impact agenda is re-inscribed to embody other understandings. The supervisors want to protect their students from this agenda, especially in the knowledge that many of them are not going to stay in academia due to limited researcher career possibilities. Furthermore, the paper reveals a new understanding of the impact agenda as having a relational quality, and in two ways. One is through a positional struggle, the reshaping of power relations, between universities (or academics) and society (or the state and the market); the other is as a phenomenon very much lived among academics themselves, including between supervisors and their doctoral students within the institutional context.

Originality/value

This study opens up the impact agenda, showing what it means to be a humanities academic living with the effects of the impact agenda and trying to navigate this. The study is mapping and tracking out the many different meanings and variations of impact in all its volatility for academics concerned about it. In current, post-pandemic times, when manifold expectations are directed towards research and doctoral education, it is important to know more about how these expectations affect and are dealt with by those who are expected to commit to them.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 2
Type: Research Article
ISSN: 2398-4686

Keywords

Book part
Publication date: 20 March 2024

Satlaj Dighe, John M. LaVelle, Paidamoyo Chikate, Meral Acikgoz, Padmavati Kannan, Doris Espelien and Trupti Sarode

Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied…

Abstract

Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied professionals need to solve complex social problems that require the application of ethical standards and value perspectives. While the importance of value-engaged practice is known to the applied field, there is little research and conversation about how values can be integrated into teaching. This chapter synthesizes values-education approaches in various practice-based disciplines such as public administration (PA), program evaluation, social work, and public health. This chapter draws from empirical and theoretical works as well as the authors' experiences developing, participating in, and conducting values-based research on professionals and professional education.

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