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Article
Publication date: 1 January 1993

Tony Mulhall

Examines the failure of the City of London office market over thelast 30 years to transmit information on impending oversupply todevelopers as the market moved towards the top of…

Abstract

Examines the failure of the City of London office market over the last 30 years to transmit information on impending oversupply to developers as the market moved towards the top of the demand cycle. Notes that the resulting collapse in investment values and the exposure of the banking system to large‐scale non‐performing loans provides a picture of potentially destabilising market failure. Proposes that in order to prevent oversupply occurring and thereby secure investment values, a form of self‐regulation is required.

Details

Journal of Property Valuation and Investment, vol. 11 no. 1
Type: Research Article
ISSN: 0960-2712

Keywords

Article
Publication date: 3 April 2024

Hamada Elsaid Elmaasrawy, Omar Ikbal Tawfik and Abdul-Rashid Abdul-Rahaman

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and…

Abstract

Purpose

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

Design/methodology/approach

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

Findings

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

Research limitations/implications

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

Practical implications

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

Originality/value

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 1 May 1993

THE popular image of Ireland is of a land where one can enjoy the perfect holiday. If you are a golfer, fisherman, rambler or if you just enjoy good food and of course the black…

Abstract

THE popular image of Ireland is of a land where one can enjoy the perfect holiday. If you are a golfer, fisherman, rambler or if you just enjoy good food and of course the black nectar for which it is famous, then Ireland is the place to go, take the word of TV Chef, Keith Floyd. Ireland however, unlike many small countries, is not content to base its economy on tourism.

Details

Aircraft Engineering and Aerospace Technology, vol. 65 no. 5
Type: Research Article
ISSN: 0002-2667

Article
Publication date: 2 February 2022

Michelle Mielly and Amanda Peticca-Harris

This qualitative study explores, through the lens of Schein's (1978) career anchor theory, the internal career perceptions (self-perceived values, challenges and capabilities) of…

Abstract

Purpose

This qualitative study explores, through the lens of Schein's (1978) career anchor theory, the internal career perceptions (self-perceived values, challenges and capabilities) of local surf workers in the highly internationalized sector of surf tourism in Nicaragua.

Design/methodology/approach

Semi-structured interviews were carried out with 22 local surf tourism workers. Participant experiences were analyzed using thematic analysis to distinguish their career anchor orientations.

Findings

The results indicate the sustained value and instrumentality of Schein's original career anchor theory, specifically in terms of the interconnectedness of dominant and supporting anchors and the relevance of anchor groupings for workers in non-standard working environments. The anchors of lifestyle, entrepreneurial creativity, and security and stability were closely interrelated and complementary, as participants from this context were ultimately striving for security and stability.

Research limitations/implications

Future research should consider more explicitly the role of the socio-political, environmental or economic context in shaping the internal career self-concepts and experiences of workers.

Practical implications

This study sheds light on the internal career drivers — the unique dilemmas, challenges, passions and motives — of local workers in a resource-constrained environment. Managers, business owners and other economic actors stand to gain important insights into the realities of workers they employ, but do not intimately understand. Such insights could be generalizable to a variety of work settings in which there are high material, social or cultural constraints.

Social implications

Non-standard work contexts and local worker voices are both thematically underrepresented in the careers scholarship. Research on these topics can contribute to broader discussions of sustainability, sustainable development goals and decolonial perspectives in social science scholarship. Bringing local workers from the Global South into view means turning scholarly attention towards less-visible “others” working alongside those having received the lion's share of academic discussion, i.e. expatriate workers on a global assignment or self-initiated expatriates, most often from the Global North.

Originality/value

This is one of the first studies to explore the career anchors of local workers in the Global South in a non-standard, non-bureaucratic vocational setting. The study sheds light on local workers' career decisions, an often-neglected perspective within international human resource management.

Details

Career Development International, vol. 27 no. 2
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 5 September 2016

Darren Dalcher

The purpose of this paper is to identify the major trends and contributions published in the Advances in Project Management book series and place them in the context of the…

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Abstract

Purpose

The purpose of this paper is to identify the major trends and contributions published in the Advances in Project Management book series and place them in the context of the findings and outputs from the Rethinking Project Management Network. A key aim is to address the concerns of project practitioners and explore the alternatives to the assumed linear rationality of project thinking. The paper further offers a guided catalogue to some of the key ideas, concepts and approaches offered to practitioners through the series.

Design/methodology/approach

This is a conceptual review paper that reflects on the main areas covered in a book series aimed at improving modern project practice and explores the implications on practice, knowledge and the relationship between research and practice. The topics are addressed through the prism of the Rethinking Project Management Network findings.

Findings

The paper explores new advances in project management practice aligning them with key trends and perspectives identified as part of the Rethinking Project Management initiative. It further delineates new areas of expertise augmenting those mentioned in the disciplinary canons of knowledge.

Research limitations/implications

The paper offers a new understanding of how knowledge is created in, for and by practice. Improving the relationship between theory and practice may demand a new appreciation of the role of practitioners and the value of their reflection in context.

Practical implications

The primary implication is to explore the new directions and perspectives covered by authors in the Advances in Project Management series, and identify main areas and topics that feature in the emerging discourse about project management practice. In addition, new conceptualisations of the role of practitioners in making sense of project realities are offered and considered.

Originality/value

New areas of interest and activity are identified and examined, offering a catalogue of new writing and perspectives in project practice. Reflection on the relationship between research and practice encourages fresh thinking about the crucial role of practitioner knowledge and reflection.

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