Erin King, Karen Davies and Michele Abendstern
The purpose of this paper is to present the case for examining the concept of positive risk taking (PRT) in the context of adult protection. The paper argues there is a need for…
Abstract
Purpose
The purpose of this paper is to present the case for examining the concept of positive risk taking (PRT) in the context of adult protection. The paper argues there is a need for empirical research to understand the application of and attitudes to PRT to explore whether the concept has moved beyond a principle to make an identifiable difference to service users.
Design/methodology/approach
By investigating evidence from policy, literature and professional opinion, this paper presents the ethical tensions for professional practice in adult protection between respecting a service user’s freedom to make choices to enhance their independence while preserving safety for service users and society. This is considered in the context of risk in health and social care and the recent changes in society resulting from COVID-19.
Findings
Inherent tensions are apparent in the evidence in health and social care between attitudes propounding safety first and those arguing for the benefits of risk taking. This indicates not only a need for a paradigm shift in attitudes but also a research agenda that promotes empirical studies of the implications of PRT from service user and professional perspectives.
Originality/value
This paper draws attention to the relatively limited research into both professionals’ and service user’s perspectives and experiences of PRT in practice.
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Erin King and Alys Young
The purpose of this paper is to explore the effectiveness of reablement as an outcome-focussed commissioning model within the English domiciliary care market from the perspective…
Abstract
Purpose
The purpose of this paper is to explore the effectiveness of reablement as an outcome-focussed commissioning model within the English domiciliary care market from the perspective of two private domiciliary care agency (PDCA) managers/owners within one local authority (LA) in the North West of England. Specifically, it focusses on owner/managers' perceived ability to effect change from a dependency to a reablement model within the English domiciliary care market.
Design/methodology/approach
Qualitative interviews with two contrasting owners/managers of PDCAs within one LA in the North West of England were carried out. Explorative analysis followed a constructionist grounded theory methodology.
Findings
Findings revealed how two main factors interacted to effect change from a dependency model to a reablement model of domiciliary care: internal organisational structure and individual emotional investment of the owners/managers. Additionally, fiscal and external organisational systems impact on these drivers, and are perceived to act as potential barriers to the adoption of a reablement model of domiciliary care by PDCAs.
Originality/value
Although based on only two idiographic accounts, the findings shed light on the policy and practice of commissioning models of domiciliary care within England and suggest further studies in this area of practice.
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Kellie ODare, Chris Bator, Lance Butler, Jeffrey Orrange, Lauren Porter, Michelle Rehbein, John Dilks, Dana R. Dillard, Erin King, Joseph Herzog and Robert Rotunda
The purpose of this paper is to articulate the results of a comprehensive literature review and grassroots outreach with first responder organizations to present an…
Abstract
Purpose
The purpose of this paper is to articulate the results of a comprehensive literature review and grassroots outreach with first responder organizations to present an operationalized framework for organizations to utilize as a blueprint in developing customized behavioral health access program (BHAP) programs.
Design/methodology/approach
Historically, authorities having jurisdiction (AHJ)over fire service organizations have primarily offered behavioral health interventions through Employee Assistance Programs (EAPs) or commercial insurance carriers. These programs are necessary but may prove insufficient to meet the scope and needs of trauma-exposed firefighters and the firefighters' families.
Findings
A BHAP is a comprehensive and operationalized plan which clearly specifies the mental health services fire department members and families need, where those services are available within their communities and levels and standards of care that are expected in the provision of these services.
Originality/value
The BHAP is becoming a world standard of behavioral health care for first responders. While some fire service agencies are beginning to create BHAP guides, developing and implementing a BHAP can be time consuming and overwhelming, particularly for departments with limited internal and external resources. While the results of this review focus on BHAP within the fire service, this framework is applicable across all first responder professions.
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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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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…
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.
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Olayinka Erin and Alex Adegboye
This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa.
Abstract
Purpose
This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa.
Design/methodology/approach
With a sample of the top 100 listed firms in South Africa, this paper drew insights from the legitimacy and stakeholder theory to examine the impact of corporate attributes on integrated reporting quality. This paper measured integrated reporting quality based on the International Integrated Reporting Council framework of 2013. Corporate attributes were determined taking into consideration three broad perspectives (board committee attributes, firm attributes and audit committee attributes). This paper analyzed the data using content analysis, ordered probit regression and logistic regression method.
Findings
Results indicate that board committee attributes, firm attributes and audit committee attributes have a positive and significant relationship with integrated reporting quality. Additional analysis reveals that external assurance contributes to the quality of integrated reporting. The findings empirically revealed that most South African firms have intensified efforts toward the quality and full disclosure of integrated reporting framework.
Research limitations/implications
The study was limited to a sample size of 100 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 attributes and integrated reporting quality in other emerging countries, especially other African countries.
Practical implications
The result of this study provides practical implications in the areas of good corporate governance, corporate reporting and integrated reporting. The empirical approach used in this study emphasizes the need for corporate organizations to introduce integrated reporting practices into their reporting cycle. The finding implies that non-compliance with integrated reporting by corporate organizations may have an adverse effect on corporate growth, corporate sustainability and corporate reputation in the long run.
Originality/value
The work extends prior research on the subject of integrated reporting in South Africa. Also, this study broadens the application of legitimacy and stakeholder theory in influencing corporate organizations to disclose relevant information that could aids stakeholders’ interest.
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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…
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).
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This research paper aims at showing how a play focused on the rhetoric of gender discrimination can be instrumental to challenge the multifaceted reality of violence. The approach…
Abstract
This research paper aims at showing how a play focused on the rhetoric of gender discrimination can be instrumental to challenge the multifaceted reality of violence. The approach to the play – a contemporary adaptation from Ovid’s Metamorphoses (Book VI) by Canadian playwright Erin Shields – consists of a combination of a philological, linguistic and critical tool able to foreground the way in which language functions, and to interpret the inter-and infra-textualities that make up the work as a whole (Barthes, 1977; Kristeva, 1986). The sacred dimension of myth (whether religious or secular) is also studied in its interaction with human rights, the horror of wars, and the process of becoming inhumane. (Calasso, 2001; Gutmann & Taylor, 1994.). The analysis of the text shows how the violence against woman dealt with in myth is very similar to the violence perpetrated on women during today’s wars. It also shows that violence begets more violence on the part of the victim, who becomes, in turn, a perpetrator herself, in an endless cycle of inhumane actions. The research is directed specifically at an intellectual, rather than active, involvement, and it primarily argues that gender equality needs being enabled in human relationships, and it must preside over punishment. When a reaction to female violation is set in motion in terms of a just as violent revenge, then a metamorphosis of people into beasts is equally (and justly) applied (by the Gods) to male and female inhuman behaviour. That is how Shields takes the opportunity to critique gender equality in the theatre.