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Open Access
Article
Publication date: 19 March 2024

Freya Higgins-Desbiolles

This viewpoint engages with Jem Bendell’s deep adaptation framework which was developed as a response to the threat of collapse. Proponents of deep adaptation argue that societal…

Abstract

Purpose

This viewpoint engages with Jem Bendell’s deep adaptation framework which was developed as a response to the threat of collapse. Proponents of deep adaptation argue that societal collapse is either likely, inevitable or already underway. The deep adaptation framework is employed as a tool to contemplate the necessary adaptation of tourism development and planning in a context of polycrisis leading to collapse.

Design/methodology/approach

This is a conceptual viewpoint article that is built on deductive analysis of recent events, reports and scientific findings. It employs the deep adaptation framework to analyse possible alternative tourism futures in the face of the threat of collapse.

Findings

Bendell’s framework included four aspects of response to the recognition of the threat of collapse: resilience, relinquishment, restoration and reconciliation. In this work, the deep adaptation framework is employed to analyse what a deep adaptation approach to tourism might offer for efforts in securing optimal social and ecological outcomes. Findings highlight damaging activities that we should relinquish, more resilient approaches that communities could encourage and restorative practices such as rewilding and pluriversal economies as protective measures. This work recommends a precautionary approach to transform tourism education, research and practice in order to secure better tourism futures.

Originality/value

This work is novel in engaging with the threat of future collapse and in using the deep adaptation framework to consider alternative tourism futures.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 2 April 2024

Salem Alhababsah and Ala’a Azzam

This study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that…

Abstract

Purpose

This study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that undermine their independence.

Design/methodology/approach

The study utilizes semi-structured interviews with 18 members of the AC in Jordan.

Findings

The responses indicate that AC is mostly labelled as independent but fails to play an effective monitoring role due to different institutional factors. These factors include family ownership, government ownership, culture, compensation package and the lack of qualified directors.

Research limitations/implications

This research addresses this gap by presenting qualitative evidence from a civil law jurisdiction, featured by a developing financial market, a prevalence of family businesses, limited investor protection and a low risk of litigation. Additionally, this study aims to rectify the current imbalance between qualitative and quantitative studies on AC and bridge the gap between research conducted in developed countries and their developing counterparts.

Practical implications

This study offers valuable insights for regulatory authorities to engage in a more profound contemplation of extant governance regulations. Also, this study offers useful feedback for nomination committees of public companies, and it also has an implication for shareholders as they rely on independent directors to protect their investment. Furthermore, implications of the findings derived from this research possess the potential for generalization to other developing nations characterized by akin institutional contexts, notably encompassing the countries situated in the Middle East and North Africa (MENA) region.

Originality/value

This research introduces novel qualitative empirical evidence from a distinctive jurisdiction governed by civil law, thereby enriching the existing scholarly discourse. It also contributes to the AC literature by suggesting that it is not only the existence of conventionally independent ACs that affect the integrity of financial statements, but also the absence of social ties and other contextual obstacles.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 9 February 2024

Jackson Lord and Rachel Sabin-Farrell

The transtheoretical model (TTM) has been applied to varying areas of physical health, e.g. diabetes. However, research into its applicability to psychotherapy is mixed. The TTM…

Abstract

Purpose

The transtheoretical model (TTM) has been applied to varying areas of physical health, e.g. diabetes. However, research into its applicability to psychotherapy is mixed. The TTM is applied through the University of Rhode Island Change Assessment (URICA). Investigating the utility of the URICA is needed to improve patient care and outcomes. This study aims to assess whether the URICA scores relate to patient outcomes; patient attendance; practitioner ratings of patient readiness, appropriateness, insight, motivation and potential for improvement; and to explore practitioner’s perspectives on the URICA.

Design/methodology/approach

Correlational methods were used to assess the relationship between the URICA and therapeutic outcome, attendance and practitioner-rated areas. Content analysis was used to analyse practitioner qualitative data.

Findings

The URICA did not correlate with either therapeutic outcome or attendance. A significant negative correlation was found between the URICA and practitioner-rated appropriateness of the referral. This means practitioners perceived individuals with lower URICA scores to be a more appropriate referral, despite the score indicating a reduced readiness to change. Qualitative categories included positive views, negative views, ambivalence and changes to measure and process. To conclude, the URICA does not explain a patient’s outcome or attendance. The URICA may not be appropriate to use in its current format in mental health services; therefore, assessing the TTM verbally may be more helpful.

Originality/value

This study provides research into suitability of using the URICA to assess the TTM and its applicability to attendance and outcome in psychological therapies.

Details

Mental Health Review Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 23 November 2023

Lovina E. Otudor and Mahmood Bagheri

This study aims to focus on the legal status of the Financial Action Task Force (FATF) regulatory spread in spite of its limited membership in international law. This is conducted…

Abstract

Purpose

This study aims to focus on the legal status of the Financial Action Task Force (FATF) regulatory spread in spite of its limited membership in international law. This is conducted by examining the regime of the FATF with the normative regime of public international law and trying to identify common grounds and conflicts between the two.

Design/methodology/approach

This study adopted an exploratory approach involving a thorough examination and analysis of accredited text, command papers and reports, archival materials, national obligations, websites as well as other documentary evidence.

Findings

This research gives an empirical determinant of compliance behaviour in response to FATF regulatory standards and the interplay of international law.

Research limitations/implications

The findings here are not exhaustive and could be approached from other perspectives. Researchers are therefore encouraged to engage by testing the findings further, as this is only a blueprint for further research.

Practical implications

This study provides implications for the need to open up the current membership of the FATF, as it appears discriminatory in nature and could inhibit effective compliance with its regulatory standards.

Social implications

FATF regulatory standards do not just revolve around its members and rule-takers but also affect unintended and vulnerable people who were never in contemplation when these regulations were debated without a global consensus.

Originality/value

The main aim of this study is to advocate for a rethink of FATF’s regulatory strategy by ensuring that its operations are more inclusive, where jurisdictions can participate as members, creating a sense of belonging and commitment in the fight against money laundering.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 19 February 2024

Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh and Muhamad Abduh

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Abstract

Purpose

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Design/methodology/approach

Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference.

Findings

The study found that the said factors sourced from Attia’s maqāṣid al-Shariah were instrumental in determining waqif preference to donate in waqf-based qardhul hassan financing.

Research limitations/implications

Like others, this study’s findings are limited in terms of their generalisations and applications. The theory, context and variables used should be expanded in future works.

Practical implications

The results obtained are useful as a yardstick to enable the offered waqf-based qardhul hassan financing for improved mutual well-being among different classes of the wealth of societal groups in Malaysia. Furthermore, the results provide valuable insights into the direction for practitioners mainly managers involved in introducing waqf-based qardhul hassan financing as a new Islamic social financial instrument for poor and needy folks, at best.

Originality/value

This study is novel in terms of the proposed conceptual framework, where the waqif perspective comes into play.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 30 April 2024

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Abstract

Purpose

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

Design/methodology/approach

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

Findings

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Originality/value

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 March 2024

Vasileios Georgiadis and Lazaros Sarigiannidis

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work)…

Abstract

Purpose

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.

Design/methodology/approach

Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.

Findings

Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.

Practical implications

The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.

Originality/value

For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 18 April 2024

Alebel Melaku and Juan Pastor Ivars

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and…

Abstract

Purpose

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and graveyards, have historically been significant reservoirs of traditional resource management practices underpinned by spiritual reverence. However, despite their cultural and ecological importance, the cultural ecosystem services inherent to these sacred forests remain unexplored, particularly in urban settings.

Design/methodology/approach

This study focused on six sacred sites within Kanazawa City, Japan, using a meticulous face-to-face survey with 342 participants. We collected data on the extent of forest utilisation, the breadth of activities engaged in by visitors and their holistic appraisal of the rendered cultural ecosystem services. The findings illustrate the multifaceted benefits of urban sacred forests, encompassing participation in religious ceremonies, cultural events and festivals, complemented by educational programming that elucidates the historical and traditional underpinnings of the shrines and their surrounding communities.

Findings

It has been observed that urban forests have a crucial role in providing spiritual and communal connectivity, preserving traditional heritage, offering vital aesthetic values as green spaces and making visitors connected with nature while they are in the urban landscape. However, a concerning trend has emerged, as the younger demographic appears to lack interest in participating in the stewardship and cultural activities associated with these biocultural landscapes. Community engagement strategies must be strengthened, conservation measures should be implemented and cultural awareness programs need to be established to ensure the perpetuation and appreciation of these valuable urban sacred forests.

Originality/value

This study provides original perspectives on the measurable cultural ecosystem services and intangible values associated with urban sacred forests using the sacred forests in Kanazawa City, Japan. Our research illuminates the various advantages that visitors derive by examining the intersection of spiritual traditions, resource management practices and cultural significance, which has been relatively unexplored. The present study provides a significant basis for establishing initiatives that seek to promote the cultivation of respect and responsibility towards urban sacred forests.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 9 May 2023

Mahdieh Mirzabeigi, Mahsa Torabi and Tahereh Jowkar

The objective of this study was to investigate the impacts of personality traits and the ability to detect fake news on information avoidance behavior. It also examined the effect…

Abstract

Purpose

The objective of this study was to investigate the impacts of personality traits and the ability to detect fake news on information avoidance behavior. It also examined the effect of personality traits on the ability to detect fake news.

Design/methodology/approach

The sample population included Shiraz University students who were studying in the second semester of academic year 2021 in different academic levels. It consisted of 242 students of Shiraz University. The Big Five theory was used as the theoretical background of the study. Moreover, the research instrument was an electronic questionnaire consisting of the three questionnaires of the ability to detect fake news (Esmaeili et al., 2019, inspired by IFLA, 2017), the Big Five personality traits (Goldberg, 1999) and information avoidance (Howell and Shepperd, 2016). The statistical methods used to analyze the data were Pearson correlation and stepwise regression, which were performed through SPSS software (version 26).

Findings

The results showed that from among the five main personality factors, only neuroticism had a positive and significant effect on information avoidance. In addition, the ability to detect fake news had a significant negative effect on information avoidance behavior. Further analyses also showed positive and significant effects of openness to experience and extraversion on the ability to detect fake news. In fact, the former had more predictive power.

Practical implications

Following the Big Five theory considering COVID-19 information avoidance and the ability to detect COVID-19 fake news, this study shifted the focus from environmental factors to personality factors and personality traits. Furthermore, this study introduced the ability to detect fake news as an influential factor in health information avoidance behaviors, which can be a prelude for new research studies.

Originality/value

The present study applied the five main personality factors theory in the context of information avoidance behavior and the ability to detect fake news, and supported the effect of personality traits on these variables.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 13 October 2023

Mohd Afjal

The aim of the study is to understand the transformative impact of ChatGPT on artificial intelligence (AI) research, its applications, implications, challenges and potential to…

Abstract

Purpose

The aim of the study is to understand the transformative impact of ChatGPT on artificial intelligence (AI) research, its applications, implications, challenges and potential to shape future AI trends. The study also seeks to assess the relevance and quality of research output through citation and bibliographic coupling analysis.

Design/methodology/approach

This study employed a comprehensive bibliometric analysis using Biblioshiny and VOSviewer to investigate the research trends, influential entities and leading contributors in the domain of AI, focusing on the ChatGPT model.

Findings

The analysis revealed a high prevalence of AI-related terms, indicating a significant interest in and engagement with ChatGPT in AI studies and applications. “Nature” and “Thorp H.H.” emerged as the most cited source and author, respectively, while the USA surfaced as the leading contributor in the field.

Research limitations/implications

While the findings provide a comprehensive overview of the ChatGPT research landscape, it is important to note that the conclusions drawn are only as current as the data used.

Practical implications

The study highlights potential collaboration opportunities and signals areas of research that might benefit from increased focus or diversification. It serves as a valuable resource for researchers, practitioners and policymakers for strategic planning and decision-making in AI research, specifically in relation to ChatGPT.

Originality/value

This study is one of the first to provide a comprehensive bibliometric analysis of the ChatGPT research domain, its multidimensional impact and potential. It offers valuable insights for a range of stakeholders in understanding the current landscape and future directions of ChatGPT in AI.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

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