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Article
Publication date: 12 June 2020

Erin C. Adams and Sohyun An

The purpose of this theoretical paper is to propose that museums can be useful sites in intervening the theory–practice divide in teacher education. The authors draw from their…

154

Abstract

Purpose

The purpose of this theoretical paper is to propose that museums can be useful sites in intervening the theory–practice divide in teacher education. The authors draw from their visit to the Center for Civil and Human Rights (CCHR or Center hereafter) to explore the potential of a local museum as a powerful intervention in the preservice teacher education theory/practice divide.

Design/methodology/approach

The authors’ theoretical framework draws off of “thinking with theory,” a method of using concepts to make sense of data by “plugging” a concept “into” data (Jackson and Mazzei, 2011). The authors believe that everyone, even their preservice teachers think with theories in an attempt to make sense of information and events. In their social studies methods courses, the authors offer readings, texts, videos and experiences that present ideas and concepts that are new to their preservice teachers in order to expose underlying theories that frame worldviews.

Findings

The authors provide four “snapshots” or findings. These include: heroification and villainification, White–Black binary and messianic meta-narratives, empathy and simulation and critical Black patriotism. Each of these snapshots is grounded in theories from scholars in the field of social studies, demonstrating one way to put theory to work.

Originality/value

As the aforementioned snapshots show, the authors found a place like CCHR that can serve as important space to think with theory and deconstruct presented narratives. The authors “plugged” concepts from social studies scholarship “into” the narratives presented at the CCHR. Specifically, the authors used villainification (van Kessel and Crowley, 2017), AsianCrit (Chang, 1993), Black Patriotism (Busey and Walker, 2017) and messianic narratives and martyrdom (Alridge, 2006).

Details

Social Studies Research and Practice, vol. 15 no. 2
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 17 April 2024

Olayinka Adedayo Erin and Barry Ackers

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…

785

Abstract

Purpose

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

Design/methodology/approach

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

Findings

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

Practical implications

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

Originality/value

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 18 October 2019

Emma Louise Barrett, Zachary W. Adams, Erin V. Kelly, Natalie Peach, Rachel Hopkins, Bronwyn Milne, Sudie E. Back and Katherine L. Mills

Post-traumatic stress disorder (PTSD) and substance use disorder (SUD) frequently co-occur (PTSD+SUD). The onset of these disorders often occurs during adolescence. There is…

423

Abstract

Purpose

Post-traumatic stress disorder (PTSD) and substance use disorder (SUD) frequently co-occur (PTSD+SUD). The onset of these disorders often occurs during adolescence. There is limited understanding of the perspectives of service providers working with this population. The purpose of this paper is to identify the practices, attitudes, experiences and training needs of Australian service providers treating adolescents with PTSD+SUD.

Design/methodology/approach

Service providers in Australia were invited to complete an anonymous online survey regarding their experiences working with adolescents who have PTSD+SUD. Ninety participants completed the 48-item survey that comprised multiple choice and open-ended questions.

Findings

Service providers estimated that up to 60 per cent of their adolescent clients with PTSD also have SUD. They identified case management, engaging with caregivers and difficult client emotions as specific challenges associated with working with this population. Despite this, providers rated treating PTSD+SUD as highly gratifying for reasons such as teaching new coping skills, developing expertise and assisting clients to achieve their goals. There were mixed perspectives on how to best treat adolescents with PTSD+SUD, and all participants identified a need for evidence-based resources specific to this population.

Originality/value

This is the first survey of Australian service providers working with adolescents who experience PTSD+SUD. The findings improve our understanding of the challenges and rewards associated with working with this population, and provide valuable information that can enhance clinical training and guide the development of new treatment approaches for this common and debilitating comorbidity.

Details

Advances in Dual Diagnosis, vol. 12 no. 4
Type: Research Article
ISSN: 1757-0972

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Article
Publication date: 13 December 2021

Olayinka Erin, Alex Adegboye and Omololu Adex Bamigboye

This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria.

2628

Abstract

Purpose

This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria.

Design/methodology/approach

The authors measure corporate governance using board governance variables (board size, board independence, board gender diversity and board expertise) and audit committee attributes (audit committee size, audit expertise and audit meeting). The authors measured sustainability reporting quality using a scoring system, which ranges between 0 and 4. The highest score is achieved when sustainability reporting is independently assured by an audit firm. The lowest score refers to the absence of sustainability reporting. The study emphasizes 120 listed firms on Nigeria Stock Exchange using the ordered logistic regression technique.

Findings

The results indicate that board governance variables (board size, board gender diversity and board expertise) and audit committee attributes (audit committee size, audit expertise and audit meeting) are significantly associated with sustainability reporting quality. Additional analysis reveals that external assurance contributes to the quality of sustainability reporting through corporate governance characteristics.

Research limitations/implications

This study is restricted to a single country. Future studies should consider a cross-country study, which may help to establish a comparative analysis. Likewise, the future study could consider other regression techniques using a continuous measurement of the global reporting initiative in measuring sustainability reporting quality.

Practical implications

This study’s findings have important implications for policymakers and practitioners, especially the corporate executives and top management. Companies are encouraged to restructure their board to enhance better monitoring and support towards better sustainability reporting.

Social implications

Disclosure on sustainability reporting helps corporate organizations advance the issues of sustainability both nationally and globally.

Originality/value

This current study adds to accounting literature by examining how corporate governance contributes to sustainability reporting practices within the Nigerian context. Drawing from the result, the study provides strong interconnectivity between the corporate board and audit committee in driving sustainability reporting quality within an organizational context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 3 April 2023

Ruth Dimes and Matteo Molinari

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between…

1127

Abstract

Purpose

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

Design/methodology/approach

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Findings

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

Research limitations/implications

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

Practical implications

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

Social implications

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

Originality/value

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 5
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 28 February 2023

Mohamed Moshreh Ali Ahmed

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…

2462

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.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 5 April 2024

Lawrence Hoc Nang Fong, Erin Yirun Wang, Benigno Glenn R. Ricaforte and Rui Augusto Costa

This meta-analysis aims to examine and compare the pleasant ambient scent effects on consumers’ affective, cognitive and behavioural responses in the retail and hospitality…

407

Abstract

Purpose

This meta-analysis aims to examine and compare the pleasant ambient scent effects on consumers’ affective, cognitive and behavioural responses in the retail and hospitality sectors.

Design/methodology/approach

55 articles, including 102 effect sizes, are collected from electronic databases and search engines. The effect of pleasant ambient scents on consumer responses is examined using meta-regression analysis.

Findings

The results show a positive effect of pleasant ambient scent on all responses in both sectors, while the effects on cognitive and behavioural responses are stronger in hospitality than retailing. Moreover, the scent effects in hospitality research vary with method aspects, including sampling frame, research design, setting and location.

Research limitations/implications

The findings provide theoretical insights on the sensory tangibilization of experience and methodological insights on designing scent research.

Originality/value

The stronger effect of pleasant ambient scents on cognitive and behavioural responses in a hospitality environment signals that contextual differences should not be neglected. Moreover, hospitality researchers need to stay vigilant to the methodological influence on the findings about scent effects. These findings enrich the sensory marketing literature, in which contextual comparison is scarce.

Details

International Journal of Retail & Distribution Management, vol. 52 no. 4
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 15 December 2023

Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to…

645

Abstract

Purpose

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

Design/methodology/approach

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

Findings

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

Practical implications

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

Originality/value

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 5
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 25 July 2024

Jonathon Mackay

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply…

Abstract

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply chains and society at large, and the ability of supply chains to remain viable in the future is based on the sustainability of business practices. The paper argues that a substantive proportion of sustainability mechanisms (such as the Triple Bottom Line approach and codes of conducts) can be viewed within the ethical paradigm of deontology, whereby the morality of an action is based on adherence to rules. However, there are numerous critiques of such approaches and their success in creating more sustainable practices. Therefore, the paper proposes there is a need for systems thinking approaches to be incorporated into the exploration of the link between ethics, sustainability and supply chain resilience. Using two examples of social sustainability issues in Australia – modern slavery legislation and horticultural1 worker exploitation – the paper demonstrates the utility of various systems thinking methodologies to explore the complexity of these issues. The paper sets out a conceptual call to arms for researchers and practitioners to apply a holistic lens towards how the morality of actions is shaped and influences supply chain sustainability practices.

Details

Sustainable and Resilient Supply Chain
Type: Book
ISBN: 978-1-83608-033-6

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 May 2024

Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino and Paolo Tartaglia Polcini

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

506

Abstract

Purpose

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

Design/methodology/approach

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

Findings

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

Research limitations/implications

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

Practical implications

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

Originality/value

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

Details

Journal of Applied Accounting Research, vol. 26 no. 6
Type: Research Article
ISSN: 0967-5426

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