Search results

1 – 6 of 6
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 17 September 2024

11

Abstract

Details

Annals in Social Responsibility, vol. 10 no. 2
Type: Research Article
ISSN: 2056-3515

Access Restricted. View access options
Article
Publication date: 21 April 2020

Chiara Oppi and Emidia Vagnoni

This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control…

985

Abstract

Purpose

This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control over organizations’ activities on management accountants’ relationship with clinician managers, who are the recipients of accounting information for decisional processes in health-care organizations. To achieve this aim, the research focuses on management accountants’ perception of their role and whether they perceive role conflict and role ambiguity.

Design/methodology/approach

A case study was undertaken in a public university hospital in the Emilia-Romagna region, Italy; 9 management accountants and 11 clinician managers were interviewed and secondary data analyzed.

Findings

Management accountants show low capabilities to support clinician managers’ decisional processes. Following the enactment of regulations, management accountants perform their role with a primary focus on functional responsibility. The focus on the provision of information to address regulations influenced management accountants’ capability to act as business partners in the organization. Because of the conflicting information needs from regulations and clinician managers, management accountants experience role conflict and ambiguity.

Research limitations/implications

The paper has implications for policymakers, underlining the consequences of strict regulations on management accountants’ role. It also emphasizes the importance of revising accounting techniques to satisfy both regional requirements and clinician managers’ needs for decision-making.

Originality/value

The article contributes to knowledge related to the role of management accountants in health care. It explores, in particular, the consequences of coercive regulations in health-care organizations, adding knowledge to a field that remains quite unexplored.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Access Restricted. View access options
Article
Publication date: 22 November 2022

Siti Fatimahwati Pehin Dato Musa

This study aims to evaluate the effectiveness of the government-incentivised i-Ready programme in alleviating youth unemployment in terms of the transition from education to the…

517

Abstract

Purpose

This study aims to evaluate the effectiveness of the government-incentivised i-Ready programme in alleviating youth unemployment in terms of the transition from education to the labour force market.

Design/methodology/approach

Focus group discussions are conducted to reveal the perceptions and experiences of the apprentices in the i-Ready programme. The SWOT (strengths, weaknesses, opportunities and threats) analysis framework is used to evaluate the effectiveness of the i-Ready apprenticeship model in building a future-ready human capital.

Findings

The study found that the JobCentre agency utilises online recruitment technology and proactively promotes work-based training in the public and private sectors. However, the apprenticeship still needs to improve programme coordination and provide an inclusive regulatory framework. The study also discovered that internships could enhance in-demand skills training and establish apprentices as a crisis-recovery workforce.

Research limitations/implications

The findings are based on a small-scale focus group study and represent the current state of the i-Ready programme. Future research integrating data from multiple stakeholders is recommended to provide a more thorough picture.

Practical implications

In terms of efficacy, the findings indicate that i-Ready has made significant contributions to local employment and, with certain modifications, is on the correct route to producing future-ready youth.

Originality/value

To date, there has been no research on the effectiveness of the national i-Ready programme system as a strategy that may help alleviate Brunei's youth unemployment crisis.

Details

Higher Education, Skills and Work-Based Learning, vol. 13 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

Access Restricted. View access options
Article
Publication date: 31 May 2024

Sri Pujiningsih and Helianti Utami

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…

247

Abstract

Purpose

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

Design/methodology/approach

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

Findings

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

Research limitations/implications

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Practical implications

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Social implications

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

Originality/value

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Access Restricted. View access options
Article
Publication date: 4 December 2019

Harsimran Riar, Sunil K. Khatkar, Anju Boora Khatkar, Nishant Arora, Sandeep Mann, Anil Panghal and Sanjeev Kumar

The purpose of the study is to highlights the conceptual and scientific knowledge regarding bioavailability of food bioactive components which is essential for the thorough…

207

Abstract

Purpose

The purpose of the study is to highlights the conceptual and scientific knowledge regarding bioavailability of food bioactive components which is essential for the thorough understanding of their role in disease prevention and factors that limit their absorption.

Design/methodology/approach

Nutrikinetics is an extended version of pharmacokinetics that is used for studying the bioavailability and bioaccessibility of components through different techniques such as metabolic profiling, multi-level data analysis and population-based modeling.

Findings

There are different phases of nutrikinetics study of the bioactive components. The initial stage of nutrikinetics is starting from simplest in-vitro assay which is applicable in the early stage of functional foods development. Thereafter, the next stage of nutrikinetics studies are related to human intervention studies as designed by European Food Safety Authority. The aim of such studies are to develop dose-exposure and exposure response study of a bioactive component.

Originality/value

This paper will enlighten the concept of nutrikinetics, its requirement and the future perspectives of nutrikinetics study including long-term efficacy studies and multi-compartmental analysis of the different bioactive components.

Details

Nutrition & Food Science , vol. 50 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

Access Restricted. View access options
Article
Publication date: 9 March 2015

Carlo Favaretti, Paolo De Pieri, Emanuele Torri, Giovanni Guarrera, Fabrizio Fontana, Franco Debiasi and Luciano Flor

The purpose of this paper is to account for a ten-year experience with the European Foundation for Quality Management (EFQM) Excellence Model implemented in the Trento Healthcare…

1689

Abstract

Purpose

The purpose of this paper is to account for a ten-year experience with the European Foundation for Quality Management (EFQM) Excellence Model implemented in the Trento Healthcare Trust.

Design/methodology/approach

Since 2000, the EFQM Excellence Model provided an overarching framework to streamline business process governance, to support and improve its enablers and results. From 2000 to 2009, staff performed four internal (self) and four external EFQM-based assessments that provided guidance for an integrated management system. Over the years, key controls and assurances improved service quality through business planning, learning and practice cycles.

Findings

Rising assessment ratings and improving results characterized the journey. The average self-assessment score (on a 1,000 points scale) was 290 in 2001, which increased to 610 in 2008. Since 2006, the Trust has been Recognized for Excellence (four stars). The organization improved significantly on customer satisfaction, people results and key service delivery and outcomes.

Practical implications

The EFQM Model can act as an effective tool to meet governance demands and promote system-level results. The approach to integrated governance discussed here may support similar change processes in comparable organizations.

Originality/value

The paper describes a unique experience when implementing EFQM within a large Italian healthcare system, which had a broader reach and lasted longer than any experience in Italian healthcare.

Details

International Journal of Health Care Quality Assurance, vol. 28 no. 2
Type: Research Article
ISSN: 0952-6862

Keywords

1 – 6 of 6
Per page
102050