Search results

This paper aims to examine the diverse levels of corporate social responsibility (CSR) expenditure among Indian companies and its influence on their performance. The study aims to determine whether exceeding the mandatory CSR spending limit provides an edge to companies that outperform in enhancing corporate firm value.

A dynamic model using system generalized method of moments (GMM) was used to analyze a balanced panel data set of 191 firms over seven years, spanning from 2016 to 2022. Return on assets was used as a proxy to gauge financial performance. At the same time, the study also examined the robustness of the results by considering return on equity and Tobin’s Q as additional measures.

The study results indicate that, in a mandatory CSR setting, all companies are generally perceived as performing and reporting on CSR equally. Hence, it will not make any payoff, although few companies outperform. Therefore, companies should differentiate themselves regarding CSR spending and reporting to claim a competitive advantage in the market. The study also suggests that the payoff of mandatory CSR expenditure for both performing and outperforming companies is reflected more in non-quantifiable firm characteristics than in measurable performance metrics.

The period of study covers 7 years, i.e. 2015–2016 to 2022–2023. This may limit capturing long-term CSR practices and firm performance trends. Additionally, data from only 191 Indian companies restrict generalizability; future research should include diverse geographic regions with mandated CSR spending to provide a more comprehensive view. In subsequent studies, contextual factors like regulatory changes and macroeconomic conditions could be considered moderating variables.

The study provides valuable insights to top management, indicating that spending beyond the threshold limit of mandatory CSR spending does not enhance corporate firm value. Instead, this additional investment may yield benefits in the form of goodwill and reputation over the long term.

This study assists corporations in optimizing their CSR strategies to enhance their social and financial performance impact. Moreover, the study suggests ways to improve the CSR payoff and the need for increasing stakeholder satisfaction.

The study provides original insights into the relationship between mandatory CSR spending and firm performance in the Indian context, revealing that CSR spending does not significantly impact financial metrics, and it highlights the importance of considering a non-quantitative matrix to enhance the firm value in a mandatory CSR setting.

Project-based organisations (PBOs) experience high labour turnover due to wellbeing issues arising from inefficient policies. An in-depth review of previous attributes this to the fact that the experiences and perspectives of project managers are considered neither in organisational policy/practice nor in wellbeing research. This study addresses this gap with two questions: (1) How do project managers experience wellbeing practices in PBOs? (2) What factors enable or restrict the implementation of these practices from their perspective?

This exploratory qualitative study collected interview data from 19 PBO employees in Western Europe across three sectors. Participants assessed the implementation and influencing factors of wellbeing practices in their organisations. Narratives were analysed thematically, followed by sentiment analysis to cross-reference the emotional tone of each theme.

The findings provided a framework showing the necessary shift in the project managers’ role in PBO wellbeing policy and devolution of voice practices. The results also provided two new conceptual themes specific to wellbeing in PBOs: (1) voice structure and policy and (2) demarcation of the project leader role.

The study introduces a new framework with two new theoretical concepts to improve wellbeing in PBOs. These concepts promote inclusivity of wellbeing concerns via new feedback structures and clarify the project manager’s role in advocating employee voice. The proposed solutions aim to improve knowledge in the research field of wellbeing providing the perspective of the project manager, which currently is lacking from theory.

The potential of digital technology and frugal innovation (FI) to bridge the socioeconomic divide in Africa is examined in this chapter. There are notable disparities in technology, limited access to essential services, and historical injustices throughout the continent. But with the advent of FI and recent developments in digital technology, there are never before been more chances for equitable growth and development. This chapter gives a general overview of the digital divide that currently exists across Africa, emphasizing the differences in mobile adoption rates, internet access, and technological infrastructure. This chapter explores how digital technology and disruptive FI have already started to close the gap in Africa, using case studies and examples from a variety of industries, including healthcare, agriculture, finance, and education. This chapter also examines the barriers and facilitators that affect digital technology adoption and diffusion in Africa as well as disruptive FI. It highlights the value of investing in digital infrastructure, creating supportive regulatory frameworks, and fostering cooperation amongst different stakeholders including governments, businesses, and civil society organizations in the digital domain. In addition to highlighting success stories and offering recommendations for how policymakers, practitioners, and academics may take advantage of these opportunities to promote inclusive growth and development in the region, it also offers insights into the current scenario and future research.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

The primary goal of this research is to introduce a data-driven Problem-Solving Approach for Performance Improvement in Healthcare Systems (DPAPIH). This approach combines process mining and data mining techniques to enhance operational efficiency by identifying bottlenecks in Coronary Artery Bypass Grafting (CABG) procedures, particularly focusing on variability in Length of Stay (LOS) in the Intensive Care Unit (ICU). The study, implemented at Tehran Heart Center, aims to optimize patient flow, reduce ICU congestion and improve hospital efficiency by predicting and managing the occurrence of postoperative Atrial Fibrillation (AF), a significant cause of prolonged ICU stays.

The study introduces a data-driven problem-solving approach that integrates process mining and data mining techniques to improve performance in healthcare systems. Focusing on coronary artery bypass grafting (CABG) at Tehran Heart Center, the approach identifies bottlenecks, particularly variability in ICU length of stay (LOS) and predicts postoperative atrial fibrillation (AF). A mixed-methods approach is employed, combining quantitative process mining analyses with qualitative insights from expert consultations. The CHAID decision tree algorithm, alongside other models, is used to predict AF, enabling preemptive interventions, improving patient flow and optimizing resource allocation to reduce hospital congestion and costs.

The study reveals that postoperative Atrial Fibrillation (AF) significantly increases the length of stay (LOS) in the Intensive Care Unit (ICU), creating bottlenecks that delay subsequent surgeries and elevate hospital costs. A predictive model developed using CHAID decision tree algorithms achieved a prediction accuracy of 71.4%, allowing healthcare providers to anticipate AF occurrences. This capability enables proactive measures to reduce ICU congestion, improve patient flow and optimize resource allocation. The findings emphasize the importance of AF management in enhancing operational efficiency and improving patient outcomes in Coronary Artery Bypass Grafting (CABG) procedures.

This study presents an innovative integration of fuzzy process mining and data mining algorithms to address performance bottlenecks in healthcare systems, specifically within the coronary artery bypass surgery process. By identifying atrial fibrillation as a key factor in length of stay fluctuations and developing a robust predictive model, the research offers a novel, data-driven approach to performance improvement. The implementation at Tehran Heart Center validates the model’s practical applicability, demonstrating significant potential for enhancing patient outcomes, optimizing resource allocation and informing decision-making in healthcare management.

This paper aims to address the existing gap in the anti-money laundering/counter-financing of terrorism (AML/CFT) regime and explore the possibility and effectiveness of disentangling the nexus between the two concepts.

The approach undertaken is doctrinal legal research by employing rigorous analysis of the legal terms of terrorism financing and money laundering.

Upon analysis, the study confirms that the two concepts are distinct; there is a slight overlap in the methods of acquisition of funds for both terrorists and money laundering; however, the purpose and intention of the two are totally separate and therefore creates a need for singular approach in tackling the two concepts. Enhanced collaboration between states and increased financial technologies will aid in better tackling of the two menaces.

The research is limited to a desk review approach.

The study confirms the argument that the AML/CFT approach is ineffective in tackling money laundering and terrorism financing.

This paper delves into a deeper analysis of money laundering and terrorism financing and provides a nuanced understanding of the differences between the two terms.

The purpose of this study is to understand the potential of serious gaming as an imaginative and creative method to collect data in disaster studies that address key concerns such as extractive research, power inequalities, and bridging the theory-practice gap in exploring post-disaster recovery.

Novel serious gaming approach deployed to connect theory-practice by identifying and co-analysing post-disaster recovery gaps in a workshop setting.

The serious game has value in bridging theory-practice divides, identifying and exploring gaps/solutions in post-flood recovery, and serving as a novel social science research approach for disaster studies.

Outlining a dialogic approach to knowledge construction between academics, practitioners, policymakers and community voices on post-disaster recovery.

Fostering collaboration and knowledge construction on post-disaster recovery gaps across stakeholders is valuable in improving disaster resilience strategies that benefit communities affected by disasters.

The paper proposes a creative and co-developed serious game method of data collection for disaster studies.