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1 – 10 of 355Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Nicholas P. Salter, Jenna-Lyn R. Roman and Ngoc S. Duong
Organizational research on diversity, equity, and inclusion (DEI) is at times siloed; the experience of one minoritized or underrepresented group is treated as completely separate…
Abstract
Organizational research on diversity, equity, and inclusion (DEI) is at times siloed; the experience of one minoritized or underrepresented group is treated as completely separate and different from the experience of another group and thus research separately. For example, there are terms that are studied only in the context of one group, and a different term is used to study a very similar (or identical) concept among a different group. Indeed, there are many unique experiences that specific minority groups encounter at work. Because of this end, minority groups should not be fully categorized together, and their individual should not be erased. However, there are shared experiences that many or all minorities experience at work, whether they are a gender minority, racial minority, or a member of any other minoritized group. Recognizing these shared experiences can help scholars develop a deeper understanding of what it's like to be minoritized or underrepresented at work, and therefore help to better serve these communities. To this end, our chapter highlights three such shared but unique minority experiences: three experiences that are common across all minority groups but operationalize slightly differently in different populations. The first experience we discuss is discrimination, as all minorities typically experience some form of negative differential treatment at work. The second experience we discuss is identity management, as many minorities need to actively think about how they present their minority identity to others (regardless of if their identity is “concealable” or not). Finally, we discuss strength through adversity, as many minorities argue that their minority identity is a source of strength and an area that benefits them at work. We conclude the chapter with a call toward intraminority solidarity, suggesting that recognizing shared experiences and working together can help build better workplaces for all minority employees.
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Mylene Lagarde and Anthony Scott
This chapter reviews the evidence on the role of physicians in shaping inequalities in access to and utilisation of healthcare. The authors examine three types of physician…
Abstract
This chapter reviews the evidence on the role of physicians in shaping inequalities in access to and utilisation of healthcare. The authors examine three types of physician decisions that can influence inequalities in access and utilisation: location decisions, decisions to work in the public and/or private sector, and decisions or behaviours in the doctor–patient encounter. For each, the authors summarise the issues and empirical evidence on possible policies to help reduce inequalities in access. Future research to reduce inequalities should focus on changes to health systems that influence physician decisions, such as health insurance expansions, the public–private mix and financial incentives, as well as physician training and policies for a more diverse physician workforce.
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Claudia G. Vincent, Hill Walker, Dorothy Espelage and Brion Marquez
We describe a holistic approach to promoting school safety that merges an emphasis on student voice with staff training in restorative practices. We first describe current…
Abstract
We describe a holistic approach to promoting school safety that merges an emphasis on student voice with staff training in restorative practices. We first describe current approaches to keeping schools safe based on the existing research literature. Given that most of these approaches rely on access to credible information about potential threats to school safety, we then discuss student voices as one critical source of information, especially at the middle and high school level. We report on a recently developed tool designed to encourage students to share threats to school safety they are aware of with adults. Initial testing identified potential barriers and facilitators to students' willingness to share information. We discuss teacher training in restorative practices as one approach that might address some of these barriers, including anti-snitching cultures in schools, students' lack of trust in adult responses to student-identified concerns, and punitive school climates. Based on recent work, we identify barriers and facilitators to implementing restorative practices in schools. We provide recommendations about potential strategies to merge student voice with school personnel's training in restorative practices to minimize peer victimization that can escalate into violent behavior.
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The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management…
Abstract
Purpose
The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).
Design/methodology/approach
This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.
Findings
The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.
Research limitations/implications
This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.
Practical implications
This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.
Originality/value
To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.
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