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Available. Open Access. Open Access
Article
Publication date: 14 February 2025

Marie-Chantale Pelletier, Claire Horner, Mathew Vickers, Aliya Gul, Eren Turak and Christine Turner

The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study…

160

Abstract

Purpose

The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet.

Design/methodology/approach

A case study approach was used with an Australian water utility that has accountabilities to protect the environment, including maintaining and enhancing riparian land assets. The authors examined internal data sources, stakeholder engagement outcomes, physical assets, monetary valuation processes and financial recognition of natural capital income and assets. Natural capital income was estimated by process-based ecological modelling and ecosystem services were valued in relation to stormwater filtration and carbon storage using data from both internal and external sources.

Findings

The authors demonstrated how an environmental agency can disclose natural capital as a class of assets on the balance sheet. The authors also found that current accounting standards allow the recognition of some types of environmental assets where ecosystem services were associated with cost savings. The proof-of-concept used for asset measurement through ecosystem service modelling proved useful to strengthen sustainability claims or report financial returns on natural capital investment.

Originality/value

While many studies have examined environmental disclosures in voluntary reports, this study established that natural assets can be included on the balance sheet of financial statements, offering a robust approach to measuring and reporting on natural capital. It did so by applying financial accounting processes and principles to a real-world natural capital management scenario with direct participation and cooperation between the asset manager, academic researchers and a government environment agency, bridging the gap between theory and practice.

Details

Meditari Accountancy Research, vol. 33 no. 7
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 17 September 2024

Abigail Ewen and Mark Pelling

There has been increasing advocacy for the inclusion of people with disabilities in disaster research and practice yet there are limited empirical examples that give voice to…

88

Abstract

Purpose

There has been increasing advocacy for the inclusion of people with disabilities in disaster research and practice yet there are limited empirical examples that give voice to people with disabilities and their expereinces by consulting them directly. Conceptulising new methods that frame the role of people with disabilties as co-producers are essential for improving the representation of people with disabilties in the context of disaster research and beyond. The paper discusses how to facilitate disability inclusive research and introduces a participatory timeline tool that was co-produced by people with physical disabilities in Sindhupalchok, Nepal.

Design/methodology/approach

The participatory timeline activity utilised 3D printed counters to explore the experiences of people with disabilities during disaster events and their recovery processes, in this case, the 2015 Ghorka earthquake and the 2021 Melamchi Flood. The paper reflects on how to foster disability-inclusive environments by placing agency and ownership by people with disabilities at the centre of research practice.

Findings

This approach created an atmosphere of collaboration and supported co-researchers to reveal their experiences and knowledge on their own terms. The counter tool introduced could be adapted for different research inquiries and used alongside other methods which seek to facilitate the voices of people with disabilities.

Originality/value

The research paper adds to the limited body of litreature on how to conduct participatory research with people with disabilities in disaster contexts and more widely within Majority world contexts.

Details

Disaster Prevention and Management: An International Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 21 March 2024

Vijaya Lakshmi Dara and Chitra Kesavan

The research questions probe into the heart of participatory learning’s scholarly landscape. They inquire about historical trends, shifts in research interest, and regional…

86

Abstract

Purpose

The research questions probe into the heart of participatory learning’s scholarly landscape. They inquire about historical trends, shifts in research interest, and regional contributions, highlighting the global reach of participatory learning discourse. The study also reaches into the most cited papers, emphasizing their pivotal role in shaping the field’s trajectory.

Design/methodology/approach

The research design of our study involves a retrospective analysis focused on the topic of participatory learning in education. A retrospective analysis is a methodological approach that entails examining existing literature, data, and publications within a specific field to identify trends, patterns, and insights over a defined period. In the context of participatory learning in education, this research design allows us to gain a comprehensive understanding of the evolution, contributions, and emerging directions within this pedagogical approach.

Findings

The culmination of this study lies in formulating 75 thought-provoking future research questions. These questions are designed to guide the future trajectory of participatory learning research, addressing existing gaps and propelling the field toward new horizons. The findings of the study contribute to a panoramic view of participatory learning’s evolution, global impact, and potential for reshaping education. It is a compass for researchers, educators, and policymakers navigating the intricate landscape of participatory learning in education.

Research limitations/implications

Themes and topics are thoroughly explored, unrevealed the multidimensional nature of participatory learning research. The investigation spans time, revealing enduring themes while unveiling emerging areas of inquiry that capture the attention of researchers and practitioners. Current trends and focus areas are scrutinized, offering insights into the ever-evolving scholarly pursuits within participatory learning.

Practical implications

This comprehensive study investigates the evolution and impact of research on participatory learning in education from 1995 to 2023. The research objectives encompass a broad spectrum, including trend analysis, geographical distribution assessment and identification of influential papers, thematic exploration, and the formulation of future research questions. Through a meticulous examination of published literature, this study aims to shed light on the development of participatory learning as a transformative educational approach.

Originality/value

This study’s originality lies in its comprehensive analysis of participatory learning in education from 1995 to 2023, revealing temporal trends, global contributions, influential papers, thematic nuances, and emerging trends. By amalgamating these dimensions, it offers a holistic view of participatory learning’s evolution, impact, and future directions, enriching the understanding of this transformative educational approach and guiding further research and practice.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

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Book part
Publication date: 3 March 2025

Marika Intenza

Nowadays, an analysis of the circumstances that have led to the development of specific industries within regional entrepreneurial ecosystems (EEs) is extremely relevant. The…

Abstract

Nowadays, an analysis of the circumstances that have led to the development of specific industries within regional entrepreneurial ecosystems (EEs) is extremely relevant. The chapter carries out a twofold analysis, in order to fully explore the reasons that have led to the creation of a specific industrial district. On the one hand, the tissue paper industry in the Italian province of Lucca is analysed through a qualitative approach; on the other hand, the contextual traits of the Toscana EE influencing firm performance are investigated through using a quantitative research approach. This mixed research analysis provides some important hints. First, it helps to understand how systemic, framework and human conditions affect firm performance. Second, it examines how historical, social, and economic factors have shaped regional industries. Through an in-depth analysis, the chapter provides theoretical and empirical insights into the dynamics that affect industrial transformation in response to globalisation, technological innovation, and changing market demands. After completing the chapter, readers will understand how knowledge, collaboration, and shared resources drive regional competitiveness. Through the qualitative analysis, readers will be aware of the tissue paper industry evolution. The combination with the quantitative study allows us to capture the different drivers swaying firm performance, such as infrastructure, innovation capacity, and institutional support. Therefore, the use of empirical data enables for a more objective assessment of the earlier contextual elements, revealing trends and patterns that may not be immediately evident through qualitative analysis.

Details

Entrepreneurial Ecosystems in Theory and Practice
Type: Book
ISBN: 978-1-83662-613-8

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Book part
Publication date: 23 April 2024

Fadi Shehab Shiyyab, Abdallah Bader Alzoubi and Leena Abdelsalam Almajaly

Corporate governance research suggests that board structure can impact organizational outcomes such as financial performance and executive remuneration. Agency theory posits that…

Abstract

Corporate governance research suggests that board structure can impact organizational outcomes such as financial performance and executive remuneration. Agency theory posits that a board composed of independent directors and chaired by an independent chairperson can provide effective control over agency costs, while stewardship theory suggests that effective decision-making is facilitated when the board is chaired by the CEO and majority of directors are from the executive team. Empirical research into the association between board structure and performance in Jordan has provided mixed results, with no consensus supporting either theory. This study takes a different approach to researching the assumed association between board structure and performance by surveying directors’ perspectives on such assumed relationship between financial performance and four of boards’ characteristics (i.e., board independence, CEO duality, board size, and female ratio on board). Findings of this research indicate that Jordanian directors perceive a medium to strong association between financial performance and each of board independence, independent chair of board, and female ratio on board. However, directors of Jordanian boards perceive no association between financial performance and board size.

Details

Technological Innovations for Business, Education and Sustainability
Type: Book
ISBN: 978-1-83753-106-6

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Article
Publication date: 16 May 2024

Edmundo Inacio Junior, Eduardo Avancci Dionisio and Fernando Antonio Padro Gimenez

This study aims to identify necessary conditions for innovative entrepreneurship in cities and determine similarities in entrepreneurial configurations among them.

261

Abstract

Purpose

This study aims to identify necessary conditions for innovative entrepreneurship in cities and determine similarities in entrepreneurial configurations among them.

Design/methodology/approach

The authors assessed the necessary conditions for various levels of entrepreneurial output and categorized cities based on similar patterns by applying necessary condition analysis (NCA) and cluster analysis in a sample comprised of 101 cities from the entrepreneurial cities index, representing a diverse range of urban environments in Brazil. A comprehensive data set, including both traditional indicators from official Bureau of statistics and nontraditional indicators from new platforms of science, technology and innovation intelligence, was compiled for analysis.

Findings

Bureaucratic complexity, urban conditions, transport infrastructure, economic development, access to financial capital, secondary education, entrepreneurial intention, support organizations and innovation inputs were identified as necessary for innovative entrepreneurship. Varying levels of these conditions were found to be required for different entrepreneurial outputs.

Research limitations/implications

The static nature of the data limits understanding of dynamic interactions among dimensions and their impact on entrepreneurial city performance.

Practical implications

Policymakers can use the findings to craft tailored support policies, leveraging the relationship between city-level taxonomy and direct outputs of innovative entrepreneurial ecosystems (EEs).

Social implications

The taxonomy and nontraditional indicators sheds light on the broader societal benefits of vibrant EEs, emphasizing their role in driving socioeconomic development.

Originality/value

The cluster analysis combined with NCA’s bottleneck analysis is an original endeavor which made it possible to identify performance benchmarks for Brazilian cities, according to common characteristics, as well as the required levels of each condition by each city group to achieve innovative entrepreneurial outputs.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 17 no. 2
Type: Research Article
ISSN: 2053-4604

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Article
Publication date: 16 September 2024

Giuseppe Forino, Jenni Barclay, M. Teresa Armijos, Jeremy Phillips, Marco Córdova, Elisa Sevilla, Maria Evangelina Filippi, Marina Apgar, Mieke Snijder, S. Daniel Andrade, Adriana Mejia and María Elena Bedoya

Reflexivity supports research teams in developing and implementing interdisciplinarity perspectives, but there is still limited literature on this topic. To fill this gap, we…

108

Abstract

Purpose

Reflexivity supports research teams in developing and implementing interdisciplinarity perspectives, but there is still limited literature on this topic. To fill this gap, we explore how reflexivity can support a research team in its interdisciplinary efforts to create new knowledge for disaster risk reduction.

Design/methodology/approach

We present the reflexive journey of our interdisciplinary research team consisting of Ecuador- and UK-based researchers from the social sciences, physical sciences and the arts and humanities and conducting multi-hazard research on Quito. By triangulating data obtained from different material collected during the reflexive journey, we discuss examples of how our team employed reflexivity towards interdisciplinarity.

Findings

The reflexive journey allowed our interdisciplinary team to acknowledge and give value to its diversity; to discuss disciplinary language differences, and to gradually develop interdisciplinary working practices and conversations. The journey demonstrates how reflexive practices within research teams allow researchers to overcome disciplinary differences and promote interdisciplinarity to reach research outcomes.

Originality/value

Our reflexive experience shows that adopting reflexivity can be effective in both enhancing interdisciplinarity and addressing the complex nature of risk.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 21 June 2024

Hadia Alhaddad and Khaled Galal Ahmed

While urban farming is advocated as a contributor to urban sustainability and resilience, the “informal” household-practiced urban agriculture activities are taking place within…

79

Abstract

Purpose

While urban farming is advocated as a contributor to urban sustainability and resilience, the “informal” household-practiced urban agriculture activities are taking place within urban spaces in most Emirati neighbourhoods but unfortunately without investigating their potential as participatory processes that could efficiently help attain urban sustainability and resilience on the neighbourhood level. So, this research is a humble attempt to bridge the gap of the lack of official recognition of informal residents-led processes and their products in a way that help understand them and their impacts and to explore the possibility of developing them further into wider community shared urban agriculture activities.

Design/methodology/approach

The research adopted the case study method and selected a representative neighbourhood to investigate informal residents-led urban agriculture practices. The utilized qualitative–quantitative investigation tools included map analysis, field observation and in-depth interviews with the residents of the selected neighbourhood.

Findings

The results of the research have revealed that the residents managed to successfully pursue informal urban farming processes that have led to significant environmental, social and economic sustainability and resilience outcomes. While these informal urban farming activities are performed individually by each household, the interviewed residents have shown enthusiasm to take part in larger-scale collective community urban farming activities, especially in the deserted public and semi-public spaces in their neighbourhood.

Originality/value

The research outcomes significantly contribute to the growing worldwide discourse about urban agriculture/farming, especially in a country like the UAE where such activities are almost overlooked. Based on its findings, the research concludes by proposing a set of recommended actions to legitimatize these informal urban agriculture processes in the urban development regulations and to build on them to encourage the local communities towards more collective urban farming activities.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

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Article
Publication date: 18 June 2024

Zainab Al-Attar and Rachel Worthington

Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features…

766

Abstract

Purpose

Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features that can be confused with one another during diagnostic assessment, unless an in-depth differential diagnostic evaluation is conducted that considers the developmental aetiology and underpinning experiences and triggers to trans-diagnostic behaviours.

Design/methodology/approach

This paper will explore the ways in which biological, cognitive, emotional and social sequelae of early trauma and attachment challenges, can look very similar to a range of neurodevelopmental disorders, including autism. Relevant literature and theory will be considered and synthesised with clinical knowledge of trauma and autism.

Findings

Recommendations are made for how the overlap between features of autism and trauma can be considered during assessments alongside consideration for interventions to enable people to access the most appropriate support for their needs.

Originality/value

Many features of the behaviours of individuals who have experienced early childhood trauma and disrupted or maladaptive attachments, may look similar to the behaviours associated with autism and hence diagnostic assessments of autism need to carefully differentiate traumagenic causes, to either dual diagnose (if both are present) or exclude autism, if it is not present. This has for long been recognised in child and adolescent autism specialist services but is less well developed in adult autism specialist services.

Details

Advances in Autism, vol. 10 no. 3
Type: Research Article
ISSN: 2056-3868

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 February 2023

Jan Marais Hugo and Paul Walter Sonnendecker

The adverse impacts of climate change coupled with rapid informal urbanization in the Southern African region are increasing the vulnerability of already sensitive population…

1883

Abstract

Purpose

The adverse impacts of climate change coupled with rapid informal urbanization in the Southern African region are increasing the vulnerability of already sensitive population groups. Consequently, these urban regions are highly vulnerable to urban heat island effects and heatwaves due to exogenous and endogenous factors. While the dynamic interplay between the built environment, climate and response strategies is known, this paper highlights the lived experience of informal settlement residents. It presents work from a project undertaken in Melusi, an informal settlement in Tshwane, South Africa, as a multi-disciplinary project focusing on improving the local resilience to climate change associated heat stress.

Design/methodology/approach

Following a mixed method approach, a semi-structured observational analysis of the spatial layout and material articulation of selected dwellings along with the continuous monitoring and recording of their indoor environments were undertaken.

Findings

The paper presents the research results in terms of the dwelling characteristics, as spatial and material-use strategies and documented heat stress exposure in these structures. The findings highlight that informal dwellings perform poorly in all cases due to endogenous factors and that inhabitants experience extreme heat stress conditions for between 6 and 10 h daily during the peak summer period.

Originality/value

Currently, there are little empirical data on the heat stress residents living in informal settlements in Southern Africa are experiencing. This article provides insight into the indoor environments of informal dwellings and hopes to contribute future guidelines or heat health policies.

Details

Smart and Sustainable Built Environment, vol. 13 no. 5
Type: Research Article
ISSN: 2046-6099

Keywords

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