The purpose of this paper is to ask how two normative definitions of sustainable development identified in the Brundtland report contribute to individual definitions constructed…
Abstract
Purpose
The purpose of this paper is to ask how two normative definitions of sustainable development identified in the Brundtland report contribute to individual definitions constructed by a network of professional actors working in the construction industry.
Design/methodology/approach
This paper draws on 74 questionnaires generated from a purposive sample of professional actors working in the construction sector. These questionnaires are analysed using a coding strategy based on pre-defined categories generated from a review of academic and policy literature.
Findings
The results show that these definitions mostly appeal to actors working in roles with a strong input into the design process. The evidence suggests that all professional actors in the construction industry construct definitions of sustainable development to valorise their professional role, to support professional critiques of the industry or to reinforce their personal ideological beliefs.
Research limitations/implications
These results present a challenge to a normative agenda aimed at “pinning the concepts down” to an unequivocal, universal definition. It suggests that research might be better redirected towards a context dependent and pragmatic use of the term.
Practical implications
These findings suggest that future policy making should acknowledge multiple, sector and role-specific definitions of sustainable development. It also suggests that a better understanding of this diversity within the construction industry could improve the efficiency of the design, procurement and construction process.
Originality/value
These findings provide new insight into the “in use” definitions of sustainable development in the construction industry and question some of the academic arguments that support a single, universal definition of the term.
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The purpose of this article is to provide an interview with Dr Stanley C. Abraham.
Abstract
Purpose
The purpose of this article is to provide an interview with Dr Stanley C. Abraham.
Design/methodology/approach
The paper provides an interview with Stanley C. Abraham, author of Strategic Planning.
Findings
In the interview, Dr Abraham discusses his background in strategic planning and consultancy, and his role as co‐founder of the Association for Strategic Planning.
Originality/value
The interview highlights the benefits of Dr Abraham's “Strategic Analysis Model (That Works).”
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Gareth Evans, Joanne Lusher and Stephen Day
The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International…
Abstract
Purpose
The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting relied on by companies when making accounting policy changes and choices. However, there has not been an overarching universally agreed conceptual context of the qualitative characteristics. This paper aims to study the completeness of the qualitative characteristics towards suggesting a revision of the Conceptual Framework.
Design/methodology/approach
The present study evaluated the completeness of these qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms to elucidate the inclusion conundrum. Foucauldian analysis allowed focus on power relationships, governmentality and subjectification in accounting society, as expressed through language and practices of the IASB who ultimately decide on the qualitative characteristics. Content analysis was used to analyse data collected via interviews with preparers and users of banks’ accounts, changes in banks’ accounting policies after the conceptual framework was published and comment letters from banks who wrote to the IASB.
Findings
Novel findings from this study revealed the potential significant omissions of the constraints of “materiality”, “transparency” and “regulatory/supervisory framework”. Also, surrounding the qualitative characteristics having been shown to be valid and includable, the adjective “decision-useful” reinstated in the chapter title and the IASB project team technical writers needing to show completeness of attention to all comments.
Originality/value
From these findings, a freshly formulated chapter in the conceptual framework on the qualitative characteristics can now be submitted for consideration by the IASB, with potential for international post-implementation review.
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Rachel Hopley, Laura Caulfield and Andrew Jolly
There is evidence that music programmes can have a positive impact on people in contact with the criminal justice system. However, little attention has been paid to the potential…
Abstract
Purpose
There is evidence that music programmes can have a positive impact on people in contact with the criminal justice system. However, little attention has been paid to the potential role of music programmes as people leave prison and re-enter the community. Providing support for former prisoners “through-the-gate” is important to aid resettlement and reduce the risk of reoffending. This paper aims to present research on a programme called Sounding Out: a two-year, London-based programme providing ex-prisoners with longer-term rehabilitative opportunities upon their release to bridge the gap between life inside and outside of prison.
Design/methodology/approach
The study aimed to understand the impact of the Sounding Out programme on ex-prisoners from the perspective of participants, staff and family members. Semi-structured interviews took place with 17 people: ten participants across two Sounding Out projects; six members of staff – three from the Irene Taylor Trust, two musicians and one former prison worker; and one family member of a participant.
Findings
The research provides an understanding of the impact of involvement in a carefully designed programme of music creation, skills development and work placements. Thematic analysis of the data resulted in three key themes: personal impact, focus and direction and interpersonal relationships. The findings are consistent with the body of research that demonstrates the impact of music programmes on prisoners.
Originality/value
The current study adds to the relatively limited body of evidence on the role of music programmes in the reintegration of former prisoners into the community.
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The purpose of this paper is to challenge how we have traditionally thought about organisations and introduce two frameworks to enable us to understand how change in organisations…
Abstract
Purpose
The purpose of this paper is to challenge how we have traditionally thought about organisations and introduce two frameworks to enable us to understand how change in organisations might be facilitated better.
Design/methodology/approach
The paper discusses organisations as complex adaptive systems and uses complexity theory to inform two new frameworks for facilitating organisational learning and change.
Findings
In order for organisational learning to occur we need to change our mind-set of how we see organisations and to think of learning not just as individual but also as generative “communicative action” that emerge out of collaborative relationships.
Research limitations/implications
The frameworks proposed are grounded in organisational learning literature and the experience of the author. The proposed agenda for organisational learning has yet to be acted upon and evaluated.
Practical implications
The frameworks can be used to enhance understanding of learning and change in organisations. The agenda for enabling organisational transformation identifies key steps to put the ideas developed in the paper into practice.
Social implications
The approach advocated for use within organisations is one of empowerment and collaboration rather than top down direction.
Originality/value
The paper introduces new frameworks and a practical agenda to bring about organisational transformation through work-applied learning.
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This chapter traces the author's journey of change research from positivism to pragmatism and how different types of “engaged scholarship” shape how we know and do change. It…
Abstract
This chapter traces the author's journey of change research from positivism to pragmatism and how different types of “engaged scholarship” shape how we know and do change. It takes readers through the ontology, epistemology, and methodology of different types of research and how these were expressed in studies of planned change interventions, mergers and acquisitions (M&A), cynicism and its consequences, “soul work” and community building in business, organizational transformation, and the development of more socially and environmentally conscious people, purposes, and practices. The paper reflects on the author's research as it relates to regulatory versus radical change and whose interests are and might be served by change research.
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David Pickernell, Paul Jones, Gary Packham, Brychan Thomas, Gareth White and Robert Willis
This study aims to examine e-commerce within UK small and medium sized enterprises (SMEs). More specifically, it seeks to explore associations between e-commerce and internal and…
Abstract
Purpose
This study aims to examine e-commerce within UK small and medium sized enterprises (SMEs). More specifically, it seeks to explore associations between e-commerce and internal and external antecedents including trading behaviour, owner/manager characteristics, innovation, public sector involvement, business advice and finance sources.
Design/methodology/approach
An 8,500+ sample derived from the 2008 UK Federation of Small Businesses survey was utilised. An OLS regression equation was generated where the percentage of sales made using e-commerce constituted the dependent variable. Independent variables were constructed for several sets of factors including innovation, business advice and sources of finance, as well as a range of owner and SME typology variables.
Findings
The results suggest that e-commerce is more strongly apparent in SMEs started from scratch and where they were involved in basic or high knowledge services or the tourist trade. SMEs undertaking e-commerce were also associated with innovation in the form of copyright, as well as public procurement with local authorities and the university sector. Specific business advice in the form of capacity, family and suppliers was also associated with e-commerce trading.
Research limitations/implications
These results have implications for SMEs and public sector stakeholders. SMEs must recognise the importance of several potential antecedents such as intellectual property rights, specific business advice and finance to encourage e-commerce. Moreover, it was apparent that certain SME characteristics, namely locality and trading behaviour, were associated with effective e-commerce.
Originality/value
This study will be of value to academia, SMEs and key public sector stakeholders in the formulation of policy for ICT development.
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Leon Kluiters, Mohit Srivastava and Ladislav Tyll
This study aims to investigate the effects of firm- and governance-specific characteristics on digital trust (DT) and firm value. Firm-specific factors include return on assets…
Abstract
Purpose
This study aims to investigate the effects of firm- and governance-specific characteristics on digital trust (DT) and firm value. Firm-specific factors include return on assets (ROA), market-to-book ratio (M/B ratio), size and leverage, whilst governance-related factors comprise board size, percentage of female board members, board independence and institutional ownership. All listed US firms over the period of 2011–2016 were analysed in this study.
Design/methodology/approach
This study provides a novel method to empirically measure DT by combining multiple variables to create a combined DT score. The variables include security and privacy scores, security rankings and data breaches, amongst others. Subsequently, a linear regression was performed to evaluate the effect of firm- and governance-specific characteristics on DT, as well as the effect of DT on firm value.
Findings
By using signalling theory, this study finds significant evidence that a firm’s profitability (ROA) decreases whilst its size increases DT. This could be due to the fact that firms with lower DT monetise data more actively, decrease DT and increase short-term profitability. Significant evidence also shows that increasing DT leads to an increase in firm value.
Originality/value
Although numerous studies have been conducted on developing customers’ trust by incorporating corporate social responsibility to improve firm value, the literature remains still on its digital analogue. Therefore, this study extends the knowledge of corporate digital responsibility (CDR) by providing a novel method for calculating DT across industries as an antecedent of CDR. Specifically, it sheds light on how firms can enhance DT by utilising firm- and governance-level factors. This enhanced DT can subsequently increase firm value. The study provides important managerial implications by providing empirical evidence that cybersecurity investments increase firm value. This value increase is related to the rise in shareholder value amongst investors and the increase in the organisation’s consumer perceptions as the latter’s interests are better managed.