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Article
Publication date: 1 March 2002

Sara J. Wilkinson and Christopher Goodacre

The English House Condition Survey for 1991 demonstrated that levels of energy efficiency in private rented property are significantly below other sectors, even though energy

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Abstract

The English House Condition Survey for 1991 demonstrated that levels of energy efficiency in private rented property are significantly below other sectors, even though energy improvements have tangible benefits for landlords. The low level of energy efficiency provision in the private rented sector indicates that landlords are unaware or unconvinced of these benefits and market barriers may have restricted uptake. Information regarding energy efficiency advice to the private rented HMO sector has focussed on offering good practice design guidance, and information about the level of fitness and overall characteristics of the sector. This research project evaluated the PRESS scheme, which encouraged landlords to introduce energy efficiency measures. A total of 78 private sector rented properties in Sheffield were analysed with retrofit measures to improve levels of energy efficiency. The results demonstrate that whilst market barriers exist, the PRESS scheme went some way to overcoming some barriers to energy efficiency.

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Property Management, vol. 20 no. 1
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 4 March 2014

Kam C. Chan, Chih-Hsiang Chang, Jamie Y. Tong and Feida (Frank) Zhang

The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during…

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Abstract

Purpose

The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals.

Design/methodology/approach

The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper includes a set of 24 accounting journals that were used in a global accounting ranking study by Chan et al. (2007). The paper uses the number of coauthors (n) and coaffiliations (M) to derive the weighted articles as the measurement metric.

Findings

In general, the research output in terms of weighted articles steadily increases during the 20-year period. The University of Manchester, London School of Economics, and London Business School are the top-three HEIs using 44 accounting and finance journals for the full sample. The authors also find that it is a challenge to publish multiple articles. If an author is able to manage five total appearances, he/she is in the top 16 percent among the 1,447 UK authors. Furthermore, the paper finds that many highly productive authors are able to move to different jobs during the 20-year period.

Research limitations/implications

The assessment of research productivity is, unavoidably, based on a set of selected accounting and finance journals. Hence, no matter what journal screening criteria the paper uses, there is always a subjective element in the process. If other journals or more/less journals were to be included in a similar study, different results may emerge. As a way to extend the value of the research, it would be interesting to obtain broader institutional knowledge, such as the tenure requirements of HEIs in UK, and information on the institutions where faculty members obtained their doctoral degrees, so that the authors can better evaluate the research productivity among accounting and finance community in the UK.

Originality/value

The paper conducts an assessment of the research productivity of accounting and finance community in UK HEIs during 1991-2010 using 44 high-quality accounting and finance journals. The study fills the gap of the extant literature to compliment the assessment of the UK accounting and finance departments in RAEs.

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Managerial Finance, vol. 40 no. 4
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 2 August 2013

Charl de Villiers and John Dumay

– The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals.

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Abstract

Purpose

The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals.

Design/methodology/approach

The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). The authors develop a framework and examine characteristics of the published articles, including the prose.

Findings

Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, the authors introduce a simplified concept of the five distinct major parts of an article, make some taken-for-granted aspects of article construction explicit and conclude that alternatives, if used effectively, can add to the quality of an article. Finally, there is a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged.

Research limitations/implications

This article is limited by the authors ' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010.

Originality/value

As far as can be ascertained, the authors are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, the paper ' s insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 January 2009

Lee Parker and James Guthrie

This editorial seeks to argue for intellectual pluralism and adventurous enquiry in an era of status badging of publication venues and institutions and to review AAAJ's role…

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Abstract

Purpose

This editorial seeks to argue for intellectual pluralism and adventurous enquiry in an era of status badging of publication venues and institutions and to review AAAJ's role, strategies and international recognition in this context.

Design/methodology/approach

The paper is an editorial review and argument.

Findings

The paper acknowledges pressures towards a North American inspired unitary neo‐classical economic view of the accounting world and related badging of higher education institutions and research publications globally. It identifies the community of accounting scholars including AAAJ with wider and more pluralist philosophies and research agendas.

Research limitations/implications

The paper offers scope and associated recognition for researchers prepared to take up and address a wide array of theoretical perspectives and research issues of global significance.

Originality/value

The paper provides important empirical data and research network information to scholars in the interdisciplinary accounting field of research.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 August 1964

SOCIAL scientists have not yet been able to formulate any general laws about behaviour in industry that are capable of broad application. In recent years, however, they have made…

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Abstract

SOCIAL scientists have not yet been able to formulate any general laws about behaviour in industry that are capable of broad application. In recent years, however, they have made many useful case studies of which the one just published by the Department of Scientific and Industrial Research is typical. It is an approach to the problem which can do much to increase the understanding of the way in which people react to common industrial situations.

Details

Work Study, vol. 13 no. 8
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 3 March 2014

Steffen Maas, Evi Hartmann and Stefan Herb

This paper aims to apply service-dominant logic thinking to the field of supply chain management (SCM) in order to classify, structure, and analyze different types of supply chain…

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Abstract

Purpose

This paper aims to apply service-dominant logic thinking to the field of supply chain management (SCM) in order to classify, structure, and analyze different types of supply chain services (SCS) collected from interdisciplinary literature. The authors investigate how value is co-created between supply chain actors and develop research propositions regarding the influence of service type on value co-creation.

Design/methodology/approach

Content analysis is employed to research SCS across 218 articles from 28 journals of logistics and SCM, service, finance and accounting, and information systems research.

Findings

The occurrence of SCS within the literature is rising, and most SCS mentioned have a relieving as opposed to an enabling function. Also, SCS related to material and information flows dominate the field, whereas finances-flow-related services receive less attention. Finally, the paper provides evidence that different types of SCS require different management approaches.

Research limitations/implications

Analyzing the literature and integrating different streams of research are only a first step towards building new theory. To test the developed propositions, further empirical research is encouraged.

Practical implications

The paper offers implications for the management of different types of SCS from both the service provider ' s and service customer ' s perspective.

Originality/value

The paper provides an interdisciplinary overview of the value proposed by different types of SCS. Furthermore, six service-dominant logic-based research propositions regarding the impact of service type on value co-creation are developed.

Details

International Journal of Physical Distribution & Logistics Management, vol. 44 no. 1/2
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 4 August 2020

Amr Kotb, Hany Elbardan and Hussein Halabi

This paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify…

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Abstract

Purpose

This paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future research can help to advance IA.

Design/methodology/approach

A structured literature review (SLR) was used to analyse 471 papers from 64 journals published between 2005 and 2018 based on a number of criteria, namely author, journal type, journal location, year, theme, theory, nature of research, research setting, regional focus, method and citations.

Findings

The IA literature has not significantly contributed to knowledge of the internal audit function (IAF), and one still knows relatively little about the factors that contribute to making the impact of IA practice effective and measurable. The IA literature is US-dominated (authors and journals), focussed on the American context (publicly listed companies), reliant on positivist analyses and largely makes no explicit reference to theory. Central regions (emerging economies) and key organisational settings (private SMEs and not-for-profit organisations) are largely absent in prior IA research. This paper evaluates and identifies avenues through which future research can help to advance IA in order to address emerging challenges in the field.

Originality/value

This is the first comprehensive review to analyse IA research in the post-Enron period (2005–2018). The findings are relevant to researchers who are looking for appropriate research outlets and emerging scholars who wish to identify their own research directions.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 24 June 2021

Margaret Robertson

This essay was written as a university assignment for an expert dementia practice module as part of the Masters in Applied Professional Practice. This paper aims to provide a…

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Abstract

Purpose

This essay was written as a university assignment for an expert dementia practice module as part of the Masters in Applied Professional Practice. This paper aims to provide a critical discussion of the recognition and management of delirium superimposed on dementia.

Design/methodology/approach

The findings of this paper showed that the recognition of delirium superimposed of dementia is not well recognized, but early intervention and management can result in preferential outcomes. This requires the use of appropriate recognition tools and for all health-care staff to have specific training within this area.

Findings

Education is imperative to improving delirium recognition.

Research limitations/implications

Education is imperative to improving awareness.

Practical implications

The research implications of this paper demonstrate that appropriate training and education of health-care staff is imperative for the timely recognition of delirium and the improvement of care.

Originality/value

This paper was undertaken as an assignment for the University of Highlands and Islands.

Details

Working with Older People, vol. 26 no. 1
Type: Research Article
ISSN: 1366-3666

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Article
Publication date: 7 November 2016

Weerakoon Banda Yatiwelle Koralalage

The purpose of this paper is to examine the managerial views on the corporate financing practices of firms in the emerging market of Sri Lanka.

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Abstract

Purpose

The purpose of this paper is to examine the managerial views on the corporate financing practices of firms in the emerging market of Sri Lanka.

Design/methodology/approach

A survey approach was employed using chief financial officers (CFOs) from the top non-financial firms listed on the Colombo Stock Exchange.

Findings

CFOs’ views on corporate financing practices are not fully consistent with the theory: financial hierarchy appears to be more important and firms are less leveraged. Most Sri Lankan CFOs perceive some policy factors as important and theoretically support: volatility of earnings and cash flows, tax advantages of interest deductibility, transaction costs, timing of interest rates, low foreign interest rates and debt equity targets. These factors are high priority in emerging markets but either not important at all or less important in developed markets. Matching debt maturity with the life of assets is equally important in both markets. Most CFOs adhere their financing to the local debt market, while a few firms use foreign debt. CFOs are concerned about earnings per share (EPS) dilution, providing a natural hedge in foreign debt issues, credit ratings, under/overvaluation of stocks and corporate control, whereas they are significantly important in developed markets. Age and education mostly explain the differences.

Research limitations/implications

The study is restricted to large companies in a relatively smaller market. Hence, sample size is relatively small, even though it shows a higher response rate.

Practical implications

The study offers insights for corporate financing decision-makers that could impact on firm value through a shift in emphasis toward capital structure theories.

Originality/value

The paper focuses on corporate financing practices in Sri Lanka in search of emerging market features that could mitigate the gap in the emerging market literature through survey evidence.

Details

Qualitative Research in Financial Markets, vol. 8 no. 4
Type: Research Article
ISSN: 1755-4179

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