Search results

This paper presents a review of literature, aimed at analyzing and understanding the nexus of knowledge on the topic of government budgetary responses to COVID-19 and identifying gaps for future research directions on crisis budgeting.

A systematic literature review approach was conducted by considering scientific journal articles written in English and published through 2020–2022. The databases used for the literature search in this paper were Scopus and Web of Science, resulting in 41 articles for final review.

This review found that in a crisis, budgetary responses were greatly determined by perceived uncertainties. In the case of the COVID-19 crisis, governments seemed to prioritize economic recovery. While many studies have documented budgetary responses to the crisis, most were written in the beginning of the crisis through documentary content analysis, leaving significant research gaps. Thus, this review offers directions for future research concerning governmental response to perceived uncertainty, logic behind governments' budgeting strategies, sustainable development principles within crisis budgeting and the prioritization of economic considerations in a health crisis.

This paper is one of the first to present insights into the state of research regarding the topic of government budgeting during the COVID-19 crisis. In addition, it provides insights from the literature for anticipating future shocks and crises, along with directions for future researchers in developing their research agenda.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0057

This paper aims to explore why a country with significant under-investment in water infrastructure has not successfully imposed domestic water charges. Drawing on an economization lens, it examines how an economy emerged in the imposition of water charges but was subsequently hidden due to their politically motivated suspension.

Drawing on documentary evidence, a theoretically informed examination of the “economization” process is set out. This examination recognizes the central role sustainability plays in water management but illustrates how sustainability must be integrated with environmental, social, economic, cultural and political factors.

The findings set out the challenges experienced by a state-owned water company as they attempt to manage domestic water charges. The paper reveals that while the suspension of water charges has hidden the “economy” within government subvention, the economic and sustainable imperative to invest in and pay for water remains, but is enveloped within a political “hot potato” bringing about a quasi-political/quasi-economic landscape.

The findings demonstrate how the effective and sustainable management of domestic water supply requires collaboration between multiple participants, including the government, the European Union, private citizens and the water protest movement.

While highlighting the challenges faced by a country that has seriously under-invested in its water resources, the paper reflects the societal consequences of charging individuals for water, raising important questions about what water actually is – a right, a product or a political object.

Showing how an economy around domestic water supply in Ireland was revealed, but subsequently hidden in “the political”, the paper illustrates how sustainability is as much about economics and politics as it is about ecological balance and natural resources.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

The study conceptualises universities as “cities of flows” to examine the East-West University Partnership (EWUP) in China, which is a pioneering initiative of cross-regional university collaboration linking over 220 institutions across China since 2001. The study explores the strategic enhancement of connective and collaborative capacity of universities to facilitate diverse flows of talent, knowledge and other resources within the broader context of China's sustainable development in higher education.

The study employs a qualitative single-case study design to investigate the EWUP within its real-life context using participant observation and documentary research. As an analogical inquiry, the study merges the insider and outsider perspectives of the researchers to identify patterns between theoretical constructs and empirical evidence.

The EWUP as a policy entrepreneurship has significantly contributes to coordinated, inclusive and sustainable development. Its spatial dynamics consists of structural, temporal and collaborative dynamics. They are characterised by centrality, connectivity and adaptability which are generated through the interplay among the nodes, linkages and fields of influence within the EWUP network. These dynamics showcase EWUP as a novel approach to managing long-term university partnerships between more and less developed regions.

The study reimagines universities and higher education systems through vivid analogies of cities and transportation networks and elucidates connectivity as a pivotal dimension of sustainability. It advocates for reexamining spatial theories in higher education, deepens insights into the dynamics of cross-regional university partnerships in coordinating educational and territorial development, and enriches discussions on Higher Education for Sustainable Development (HESD).

Funding difficulties are particularly compounded for Muslim entrepreneurs in Nigeria, owing to the dominance of interest-based financial institutions prohibited in Islam. Thus, this study aims to explore the role of awareness of Islamic finance principles in ameliorating financial deprivation and financial anxiety to increase access to Islamic financing among Muslim entrepreneurs.

A quantitative survey method of data collection was used to collect data from a total of 208 micro, small and medium enterprises (MSME) owners based on hand-delivered questionnaires. The data was analyzed using a partial least square structural equation model.

The result supports the direct negative impact of relative financial deprivation and the positive impact of awareness of Islamic finance principles on access to Islamic finance. However, awareness of Islamic finance principles could not moderate any of the direct relationship.

This study implies that financial deprivation is detrimental to access to Islamic finance, but financial anxiety has no significant impact. In addition, policymakers and MSME owners could directly foster access to Islamic finance through awareness of Islamic finance principles, though it could not redirect the negative impact of relative financial deprivation on access to Islamic finance.

The valuable finding here is that the substantial positive impact of awareness of Islamic finance principles on access to Islamic finance is not enough to redirect the negative effect of relative financial deprivation on access to Islamic finance.

Construction projects require a range of documents (e.g. drawings and specifications) prepared by built environment professionals. In recent years, there has been a perception amongst professionals that quality of documentation has declined. “Low” professional fees were cited as one of the reasons for poor quality documentation. However, most studies on the topic contained inappropriate methodologies. Therefore, the purpose of this paper was to develop a conceptual methodology to comprehensively examine the relationship between fees and professional service output quality.

A systematic literature review (SLR) was conducted to evaluate the limitations of previous methodologies and identify variables in the relationship between fees and quality of professional service outputs. Findings from the SLR were used to develop a conceptual methodology to investigate the relationship between fees and quality of professional service outputs.

Based on a frequency analysis of factors in the construction literature, the three main variables influencing professional service output quality were fees, coordination and amount of time available for project tasks. The SLR and shortcomings in previous studies informed the development of a conceptual methodology to examine the relationship between fees and professional service output quality.

The conceptual methodology will assist in comprehensively investigating the effect of fees on the quality of professional service outputs. This is particularly relevant in countries where clients procure built environment professional services based on the lowest fee tendered but are concerned about quality. The methodology can establish how and to what extent “low” fees impact on professional service output quality. Industry professionals can also use variables identified in this paper to mitigate quality-related risks when producing professional service outputs.

This paper adds to the body of knowledge by identifying variables in the relationship between fees and professional service output quality. The identified variables can be monitored and controlled by researchers during future investigations. Additionally, a conceptual methodology was proposed to assist researchers to determine the effect of fees on professional service output quality. The flexibility of the conceptual methodology enables it to comprehensively investigate other key variables (apart from fees) impacting on professional service output quality.

This paper aims to identify how the faculties of a Colombian University have understood the concept of sustainability and the way they have embedded it into their training.

Qualitative research was done using documentary and content analysis which allowed researchers to recognize features correlated to sustainability which are needed to promote and act for social equity, ecological care and economic development.

It was found that most faculties at the university do not conceptualize it; ergo, courses are designed neither for promoting sustainability nor sustainable education. Besides this, almost no level of integration was identified among faculties on this topic.

Many people agree education for sustainability is a key action to overcome the complex challenges the planet is facing; nevertheless, the prejudice that training to solve sustainability problems is an exclusive task of certain disciplines is common. This misunderstanding reduces the possibilities of pursuing a sustainable future, considering that these issues affect all humankind and that they can only be solved through interdisciplinary and collaborative work.

The paper also outlines some actions that Universidad Pontificia Bolivariana (UPB) can take to consider sustainability issues, and they are as follows: identification of competencies to include in the curricula; recognition of the potential of integrating education for sustainable development (ESD) into the curricula by strengthening the competencies and capacities; strengthening the competencies and capacities of the academic staff through ESD training processes; articulation of research with the curricula in such a way that the results of research processes permeate the curricula.

This study has some limitations. For instance, regarding the survey, the size of the sample may seem too small, a bigger sample will allow better information for the results. Regarding the case studies, a greater diversity of programs could have provided a wider range of results. Despite these limitations, for UPB, the study shows a snapshot of the literature review and the articulation of sustainable development and climate change education (CCE) in all programs the university has. The implications of this paper and research are the following. First, it reiterates the importance of having within the same institution a common language to talk about sustainability. Second, it recognizes the competencies and skills that should considered when implementing ESD and CCE in curricula.

This idea corresponds to a lack of debate about what the term signifies and means. It is believed that, as sustainability has been highly researched in the past two decades, it is a cross-cutting element in any faculty proposal; however, due to the complexity of the term, it is understood differently by each member of the same academic community, affecting their ability to design a systemic and systematic curriculum that enables to educate for sustainable goals.

This study aims to delve into the effectiveness of applying traditional and more advanced digital means to document elements of cultural heritage, in this case large-format cartography. Application of multimethod digitalisation to a school map of the American continent dating to the early part of the 20th century has served to address specific issues, notably its multilayers consisting of paper, inks and a protective varnish on a textile medium. Its large format is likewise an obstacle to its digital capture.

The method applied here resorted to three registration systems: single-shot photography, panoramic photography and photogrammetry. The first two widely serve to capture works of large-format, whereas the third is commonly used to record volumetric assets. A variety of parameters were applied, notably different focal lengths, capture methods and processing software. The images obtained in each case were subjected to qualitative and quantitative comparisons so as to analyse their differences in terms of resolution and accuracy when compared to the map's real measurements, key criteria when duplicating cartographic documents.

Although the final products gleaned from the digital photographs, panoramic photographs and photogrammetry fulfil the basic functions required to record documents housed in archives, libraries, museums and other cultural institutions, this study highlights new advances and complementary functions stemming from certain of these techniques.

Digitalisation is a tool that serves to register, preserve, disseminate and analyse cultural heritage. However, some of the available techniques have rarely been applied specifically to graphic and documentary artefacts. It is for this reason that this study intends to demonstrate their utility in the detailed study of this heritage typology. Moreover, optimising the school map into a digital form favours its dissemination and remote consultation while simultaneously minimising direct manipulation, hence improving its long-term preservation.

This study seeks to comprehend how sociomateriality influences the openness paradox within the context of open strategising.

We adopted a qualitative approach and developed a case study as a research method. The data included 10 semi-structured interviews, direct observation and documentary analysis, including virtual documents, collaborative platforms and communication systems.

We found that sociomateriality influences the transition between openness and closure in open strategy (OS) dimensions, namely inclusion, participation and transparency, once organisational practitioners actively build on social relationships and engage with material elements within this paradoxical context.

The primary limitation was the challenge of managing extensive data, especially tracking all meetings and interactions. Nonetheless, we aimed to provide a comprehensive view and meaningful insights from the data. Future research could employ mixed methods to achieve a more holistic understanding of the phenomenon.

By understanding the role of formalisation and legitimation played by sociomateriality during open strategising, practitioners can navigate the complexities of balancing openness and closure, fostering innovation and engagement while ensuring the legitimacy of strategising. Recognising the coexistence of exclusions in social practices enables society to comprehend this paradox and highlight the need to address it, fostering an inclusive environment and promoting balanced openness in various social contexts.

Our study contributes to the OS literature by highlighting the role of sociomateriality in shaping the openness and closure interplay. Additionally, we emphasise the importance of formalisation and legitimation practices involving materiality in the balance between openness and closure in a context where openness is deemed essential for strategic success.

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.