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1 – 10 of 50D. Dulani Jayasuriya and Alexandra Sims
This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors…
Abstract
Purpose
This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry literature. The authors provide a behavioral, social, cultural, organizational, regulatory, ethical, accountability and managerial perspectives of blockchain adoption in accounting. Finally, the study develops two adoption frameworks.
Design/methodology/approach
The authors' study follows (Moher et al., 2009) and (Briner and Denyer, 2012) methodology to conduct the systematic review and the steps are mentioned below. The authors construct a final sample of 452 from a preliminary search of three multi-disciplinary databases from 2012 to 2020. First, the authors motivate the review and formulate the research questions. Second, the authors aggregate relevant literature from both industry and academia and implement quality assessments. Third, the authors analyze the literature and construct the final sample of articles. Fourth, the authors conducted textual analysis, keyword frequencies and identify gaps, trends and similarities between academic and industry literature and develop the authors' frameworks
Findings
The authors identify 3 (ABDC, B and A* ranked) journals as publishing top article numbers with the highest article count for 2017 with 96 articles in academia and 2019 for the industry with 21 articles. Second-highest publications for academia occur in 2018 with 77 followed by, whereas in the industry, publications occur in the year 2016 with 16 articles. Two co-authors appear most popular with 103 articles. Word clouds, a mind map and article theme counts are used to identify nine key research clusters: data management, financial applications, sustainability, accounting and auditing, business and industrial, education, governance, privacy/security and disruptive technology.
Research limitations/implications
Systematic reviews can have selection biases mainly due to search and selection criteria distortions when constructing the final sample of articles. The authors address selection bias by refining our search keyword combinations by using different permutations and using keywords from articles already collected. The authors employ three databases and review the reference list of articles collected to add more articles that may have been missed into our sample. In addition, to avoid inconsistent coding of domains/themes and interpretations, the authors carefully review our domain identifications and all our analysis twice independently using two research assistants to obtain the same conclusions.
Practical implications
The authors' unique contributions include reviewing additional papers, differentiating between industry, academic articles, common trends and gaps in much scattered prior literature. The authors identify existing accounting standards, guidelines, limitations and possible amendments required in future for blockchain adoption in accounting in taxation, accounting treatment of crypto-assets/liabilities and detailed audit procedures. Blockchains are compared with legacy accounting technologies and two frameworks for adoption developed. The authors' results could impact the understanding of existing regulation, accounting standards, future amendments, areas requiring clarity and future collaborative research between academia and industry across multi-disciplines. Practical implications to academics, professional bodies, regulators and industry practitioners exist.
Social implications
The authors' study identifies significant implications on organizations, environment, culture and society in general. The authors identify that social engagement projects may be easily initiated and implemented with decentralized accounting information systems. Transparency and efficiency would change organization culture, ways accountants and even employees interact with each other and community. Anonymity in blockchains can be used for criminal activities. Coding of negative social dynamics to smart contracts may persist. Transparency of personally identifiable information may place individuals at risk. Regulation and standards would need to identify equity, ethics in blockchains which notwithstanding energy consumption, and could enable environmental protection increasing societal sustainability.
Originality/value
To the authors' knowledge, this is the first study that compares academic and industry literature of 452 articles to identify gaps and similarities from 2012 to 2020 using three multi-disciplinary databases. The authors' study is the first study to in detail existing accounting standards, unclear areas, future amendments for International Financial Reporting Standards (IFRS) standards on taxation, financial reporting and all aspects of auditing procedures. The authors further categorize prior literature into these key areas and develop two frameworks (DAERPS and DAIS) that are linked to our review results and prior literature. The authors identify the impact of blockchain adoption on key stakeholders, regulation, society, culture, organization, accountability and ethics.
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Laura L. Bierema, Eunbi Sim, Weixin He and Alexandra B. Cox
The purpose of this paper is to interrogate the “double-jeopardy” in widely adopted women’s leadership development interventions aimed at “fixing” women, explore critical feminist…
Abstract
Purpose
The purpose of this paper is to interrogate the “double-jeopardy” in widely adopted women’s leadership development interventions aimed at “fixing” women, explore critical feminist coaching (CFC) perspectives and practices and offer more equitable and just alternatives for developing women leaders.
Design/methodology/approach
This paper includes a literature review of post-feminist and critical feminist perspectives and a critical examination of coaching for women leaders from each perspective.
Findings
Postfeminist approaches in organizations are little scrutinized because of the dominant postfeminist discourse that women's subordination and oppression have been “resolved” through neoliberal, individualistic interventions, such as postfeminist coaching programs. Infusing the message of “fixing women” through emphasizing “4 C’s” – confidence, control, courage and competition – postfeminist coaching programs have been submitting women leaders to “double jeopardy.” The authors critique this postfeminist coaching paradox from a critical feminist perspective foregrounding “4 R’s” – reflecting, reforming, raising and rebuilding – promising more equitable, just development.
Originality/value
To the best of the authors’ knowledge, this is the first attempt to describe CFC and presentation of a conceptual and practical model of the process. The authors define postfeminist coaching as the disavowal of feminist values and failure to challenge gender hegemony in the coaching process. The authors propose a model of CFC defined as the explicit embrace of feminist values and challenge of gender hegemony in the coaching process. The authors offer alternatives for developing women leaders amid paradoxical, complex, capitalist systems, with a critical lens challenging postfeminism.
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Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…
Abstract
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Helge H.O. Müller, Mareen Reike, Simon Grosse-Holz, Mareike Röther, Caroline Lücke, Alexandra Philipsen, Johannes Kornhuber and Teja W. Grömer
Electroconvulsive therapy (ECT) is effective in the treatment of treatment-resistant major depression. The fear of cognitive impairment after ECT often deters patients from…
Abstract
Electroconvulsive therapy (ECT) is effective in the treatment of treatment-resistant major depression. The fear of cognitive impairment after ECT often deters patients from choosing this treatment option. There is little reliable information regarding the effects of ECT on overall cognitive performance, while short-term memory deficits are well known but not easy to measure within clinical routines. In this pilot study, we examined ECT recipients' pre- and post-treatment performances on a digital ascending number tapping test. We found that cognitive performance measures exhibited good reproducibility in individual patients and that ECT did not significantly alter cognitive performance up to 2 hours after this therapy was applied. Our results can help patients and physicians make decisions regarding the administration of ECT. Digital measurements are recommended, especially when screening for the most common side effects on cognitive performance and short-term memory.
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Alexandra E. MacDougall, Zhanna Bagdasarov, James F. Johnson and Michael D. Mumford
Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical…
Abstract
Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical breaches continue to permeate corporate life, suggesting that there is something missing from how we conceptualize and institutionalize organizational ethics. The current effort seeks to fill this void in two ways. First, we introduce an extended ethical framework premised on sensemaking in organizations. Within this framework, we suggest that multiple individual, organizational, and societal factors may differentially influence the ethical sensemaking process. Second, we contend that human resource management plays a central role in sustaining workplace ethics and explore the strategies through which human resource personnel can work to foster an ethical culture and spearhead ethics initiatives. Future research directions applicable to scholars in both the ethics and human resources domains are provided.
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The move towards a “person-centred” or “personalised” system of adult social care has been at the heart of policy debates in Great Britain. However, policy developments in…
Abstract
Purpose
The move towards a “person-centred” or “personalised” system of adult social care has been at the heart of policy debates in Great Britain. However, policy developments in Northern Ireland are more limited than in other parts of the UK, and less attention has been paid to reforming adult social care. The purpose of this paper is to examine the views and experiences of adult social care users who receive care at home, to explore if and how a person-centred approach might work for older adults in Northern Ireland.
Design/methodology/approach
Using a qualitative approach, semi-structured interviews were carried out with 12 people aged over 70 years who receive social care provision at home.
Findings
The empirical findings show that social care users experienced limited involvement in their care planning process, reflecting a predominantly service-led approach. The importance of care worker continuity and consistency was crucial for all participants, particularly for maintaining discreet routines and promoting personal dignity. However many experienced different care workers which presented challenges caused by the inconsistency of carers.
Research limitations/implications
The majority of participants in the study were women, despite attempts to achieve greater gender diversity. It was also difficult to recruit a range of ethnic groups for the study. It would be important for future studies to include these groups and to ensure their voices are represented in further work in this area. Nonetheless, the findings offer valuable insight into the views of adult social care users and can form a useful basis for future studies.
Originality/value
The findings provide a more nuanced understanding of what people want and expect in social care to generate future policy debates and discussions in planning long-term adult social care provision in Northern Ireland. It also provides important and timely contribution to this area, where there is currently limited research and information available.
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Alicia Ohlsson, Sofia Alexandra Nilsson and Gerry Larsson
The purpose of this study was to investigate military officers’ perception of the implicit expectations the organisation has for the officer’s private life and what implications…
Abstract
Purpose
The purpose of this study was to investigate military officers’ perception of the implicit expectations the organisation has for the officer’s private life and what implications it may have for gender norms at the organisation, family and individual levels.
Design/methodology/approach
A qualitative approach, using an inductive thematic analysis, was performed. The data was based on 20 interviews with military officers, including 18 men and 2 women.
Findings
Two main themes, with three subsequent subthemes, were identified. These themes were interpreted as being necessary for the military officer to be able to manage organisational demands. The first included the implicit expectations the organisation had for the family. The three subthemes included the officer’s acceptance of frequent travel demands, adapting private life in accordance to organisational demands and picking a partner that matches the goals of the organisation. The second identified main theme included the military officer’s descriptions of implicit expectations the organisation held for the officer’s partner. Three subthemes were identified, including the partner’s need to be independent and psychologically strong, to take the main responsibility for managing family life and to engage in emotion work with the extended family.
Originality/value
The findings identify important perceptions that military officers have regarding the military’s expectations for their private life and the adaptive behaviors regularly performed. These adaptive behaviors allow the military officer to be able to engage in work that sustains the organisation.
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Kamilah B. Legette, Elan C. Hope, Johari Harris and Charity Brown Griffin
Social and emotional learning (SEL) is critical for students' social and academic success. Students' SEL is often contingent on their teachers' social and emotional competencies…
Abstract
Social and emotional learning (SEL) is critical for students' social and academic success. Students' SEL is often contingent on their teachers' social and emotional competencies and capacities (SECC; Jennings & Greenberg, 2009; Chapter 5) and teacher preparation to facilitate SEL in classrooms (Schonert-Reichl, Kitil, & Hanson-Peterson, 2017). Concerningly, teacher training to facilitate SEL is frequently predicated on a color-evasive perspective that ignores the ways structural racism impacts the schooling experiences of racially minoritized students and associated academic and SEL outcomes (Jagers, Rivas-Drake, & Borowski, 2018; Jagers, Rivas-Drake, & Williams, 2019). In order to support SEL for students from racially minoritized communities, we assert that teachers' social and emotional competencies and capacities must incorporate a culturally responsive pedagogical approach that explicitly acknowledges and addresses issues of race and justice (Jagers et al., 2019; Ladson-Billings, 2014; Ladson-Billings & Tate, 1995). In this chapter we (1) provide an overview of culturally relevant pedagogy in relation to teacher social and emotional competencies and capacities; (2) outline existing models that support a culturally relevant approach to teacher social and emotional competencies and capacities; and (3) discuss future directions for education research, practice, and policy.
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Emma Rich and Kerrie O’Connell
Purpose – The purpose of the chapter is to introduce visual methods and, more specifically, arts-based forms of visual methods, as an innovative and emerging research approach…
Abstract
Purpose – The purpose of the chapter is to introduce visual methods and, more specifically, arts-based forms of visual methods, as an innovative and emerging research approach within the study of sport and physical culture. The chapter examines the use of art and aesthetics as research data and as a representation issue. It draws upon the case of a research-based arts exhibition to represent and communicate research on bodies.
Design/methodology/approach – The chapter details an international collaborative research project exploring the impact of health policies and their imperatives on schools in the United Kingdom, Australia and New Zealand. The research formed the focus of an arts-based exhibition involving artists’ interpretations of the authors’ research findings. The chapter addresses salient epistemological and ontological issues of ‘representation’ and ‘interpretation’ in visual methods.
Findings – The chapter reveals how the use of arts-based approaches to research do not simply ‘represent’ research, but are constructive in the generation of new insights and forms of knowledge.
Research limitations/implications – The challenges of using arts-based and visual approaches to research are highlighted, particularly in terms of issues of knowledge interpretation. The ways in which these methods allow for lines of sight into life that written texts do not are highlighted.
Originality/value – The chapter provides an introduction to the use of arts-based visual methods in sport and physical culture research. Rather than focusing on visual methods solely as an approach to the collection of data, the chapter extends the discussion around visual methodology to include its use as a form of interpretation that generates and translates knowledge from a new perspective.
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