Geoffrey R. Browne, Helena Bender, James Bradley and Alexis Pang
This paper aims to describe the development, promotion and evaluation of sustainability learning experience database (SLED), a university-curated database of sustainability…
Abstract
Purpose
This paper aims to describe the development, promotion and evaluation of sustainability learning experience database (SLED), a university-curated database of sustainability experiences to augment formal student learning. Its purpose was to encourage students to participate in experiential learning, to facilitate students’ critical appraisal of programs ostensibly designed to create sustainability and to, thus, develop students’ sustainability self-efficacy and employability.
Design/methodology/approach
In total, 55 sustainability experiences were curated and placed into the SLED database, which was promoted to students in nine subjects. Supporting materials designed to assist critical evaluation, reflection on experiences and to build student employability were also developed. A comprehensive mixed-methods evaluation of the program was conducted.
Findings
The quantitative evaluation revealed some changes in environmental behaviors, depth of critical sustainability thinking and graduate attributes. The qualitative evaluation revealed that students see the value of a university-curated database of experiences and provided ideas for improvements to the database. It also revealed examples of higher-order learning facilitated by SLED.
Research limitations/implications
Recruitment and attrition of research subjects, common challenges in pedagogical research, were experienced. “Opt-out” is one response to this but it comes with ethical challenges.
Originality/value
This exploratory study demonstrates the potential of SLED to build students’ sustainability efficacy and suggests ways in which it and similar programs can be developed for improved student and sustainability outcomes. Namely, the use of an online platform closely associated with existing learning management systems, higher-level institutional stewardship, closer curriculum integration and close partnering with credentialing programs.
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Oliver James Bradley and Gloria Oforiwaa Botchway
The purpose of this paper is to identify the sustainability indicators disclosed by ten British Coffee Association corporate members in their sustainability reporting and examine…
Abstract
Purpose
The purpose of this paper is to identify the sustainability indicators disclosed by ten British Coffee Association corporate members in their sustainability reporting and examine whether the indicators correspond to the sustainability challenges faced by the coffee industry, as identified in the literature.
Design/methodology/approach
A normative account of sustainability challenges was developed based on a review of extant literature. A content analysis of the sustainability reports and/or Webpages of the companies was conducted to identify quantitative and qualitative sustainability indicators. Frequency and thematic analysis enabled the subsequent examination.
Findings
A total of 94 sustainability indicators (44 environmental, 30 social and 20 economic) were identified in company reporting. The indicators correspond to the sustainability challenges identified in the literature. In addition to broad challenges, indicators are used to communicate specific issues. A significant number (47) of single-use indicators were identified, communicating less frequently reported challenges. Some companies account for sustainability from bean to cup, attributed to crucial differences in organisational characteristics (degree of vertical integration). Furthermore, the findings highlight the discretionary nature of sustainability reporting, finding considerable variance in indicators disclosed.
Research limitations/implications
As this paper relies on self-reported corporate disclosures, it critically examines the reporting practices of organisations, as opposed to verifying the activities associated with their claims. The authors minimised subjectivity by reducing the interpretation of what constituted “an indicator” using a clearly agreed definition and multiple rounds of coding.
Practical implications
This paper examines the reporting practices of organisations, providing a useful insight and a competitor benchmark. By comprehensively examining the sustainability challenges faced by the coffee industry, it offers “sustainability context” that can be used by organisations to improve their accounting and reporting practices.
Social implications
This paper acknowledges and addresses social initiatives that call for the systematic development of practical and appropriate sustainability indicators that can become embedded in policy and decision-making, affecting the measurement of progress and responses to important sustainability challenges.
Originality/value
This paper presents the first systematic review of sustainability indicator disclosure in an industry that faces significant sustainability challenges.
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Bradley James Mays and Melissa Anne Brevetti
Researchers examine the new landscape of higher education, which is changing and evolving in the twenty-first century, as many non-traditional students, especially learners with…
Abstract
Purpose
Researchers examine the new landscape of higher education, which is changing and evolving in the twenty-first century, as many non-traditional students, especially learners with physical disabilities, are “knocking on the door of higher education” (Harbour and Madaus, 2011, p. 1). Students with physical disabilities must decide how they desire to become engaged (or not) in campus life. This study also provides a theoretical lens of the moral responsibility of the multicultural academic community. Thus, the purpose of this study is to present findings that indicate gaining insight into the isolation, stigma and advocacy of these students’ lived experiences will require openness for inclusive practices to uplift all students with goals of graduation and employment.
Design/methodology/approach
This research investigation includes the process of discovery being analyzed and interpreted through participants’ narratives as a rigorous act of coding, imagination and logic to aggregate findings. To elicit the findings most effectively, transcendental phenomenology is the specific qualitative approach chosen for this study.
Findings
This study includes critical findings that indicate gaining insight into the isolation, stigma and advocacy of these students’ lived educative experiences. Concerns regarding communication and support are emphasized through the participants in the findings.
Research limitations/implications
A core limitation would be that this study takes places without regard for historical lived experiences.
Social implications
Implications exist for this new landscape of Higher Education, as we work beyond the gates of higher education for real-change and social progress. We need to learn about others (non-traditional students) while working toward multicultural competence that should be modeled in academic spaces to impart this knowledge to students to impart into broad society. Let us remember the growth that happens when social support exists, because each person has a value and role in society so that we live together and support each other in lessons of self-empowerment
Originality/value
This is an original study about learners with physical disabilities and the moral issues of how to create an inclusive, multicultural environment in higher education.
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Bradley James Koch and Pamela L.T. Koch
The purpose of this paper is to examine the relationship among joint venture survival in Sichuan and two types of trust: intangible trust and tangible trust. Intangible trust…
Abstract
Purpose
The purpose of this paper is to examine the relationship among joint venture survival in Sichuan and two types of trust: intangible trust and tangible trust. Intangible trust encapsulates the internal affective aspects of trust, whereas tangible trust captures the external and more easily visible willingness to commit resources to the partnership.
Design/methodology/approach
The primary data used in this research are based on surveys conducted in 2002-2003 of 274 foreign invested firms in Sichuan province and are from a follow-up investigation of firm survival in 2009.
Findings
The results show that both intangible trust and tangible trust are significant in predicting survival in joint ventures seven years into the future. In addition, the authors explore determinates of intangible and tangible trust. Management control had no impact on intangible trust, but it had a significant positive impact on tangible trust via the presence of a foreign general manager. Cultural distance had the expected negative effect on intangible trust, but an unanticipated positive influence on tangible trust.
Originality/value
The main contribution of this research is establishing a link between measures of trust taken in 2002 with a performance measure from 2009. Trust today, whether it is tangible or intangible, predicts performance in the future. The majority of prior research linked a current measure of trust with a current measure of performance, which blurs the trust and performance relationship, as it is likely that the relationship is reciprocal and higher levels of trust may be the result of good performance just as much as good performance is a result of higher levels of trust.
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Gloria Oforiwaa Botchway and Oliver James Bradley
This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of…
Abstract
Purpose
This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of planned behaviour and presents insights into perceptions held by preparers on their decision to adopt or reject SDG disclosure.
Design/methodology/approach
This paper uses a mixed-methods approach, combining content and statistical analysis as well as interviews, to examine SDG disclosure and preparer perceptions.
Findings
The analysis reveals low, but growing SDG disclosure. Although SDG disclosure is perceived as relatively advantageous for a variety of reasons, perceptions of incompatibility and complexity may limit diffusion of SDG disclosure. Trialability and observability of SDG disclosure, on the other hand, may support or hinder the decision to adopt or reject SDG disclosure.
Research limitations/implications
Findings generated may not be generalisable across all populations. A smaller sample of companies were interviewed.
Practical implications
This paper offers insight into attitudes which must be altered if greater diffusion of SDG disclosure is to be achieved by the United Nations 2030 deadline.
Social implications
Sustainability reporting (SR) has a pivotal role to play in supporting the achievement of the SDGs, and innovations in accounting and reporting are particularly needed. This paper raises issues that should be considered by both preparers and practitioners, if innovations are to succeed.
Originality/value
This paper contributes the application of an underutilised theoretical framework in SR research, the first longitudinal analysis of the diffusion of SDG disclosure to provide evidence of adoption over time and an extension of similar studies on diffusion of reporting innovations.
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The purpose of this paper is to investigate whether a firm’s undertaking of a bond IPO influences the monitoring of the private loans granted to the firm by private lenders. If it…
Abstract
Purpose
The purpose of this paper is to investigate whether a firm’s undertaking of a bond IPO influences the monitoring of the private loans granted to the firm by private lenders. If it does, in which direction the monitoring changes?
Design/methodology/approach
The author uses both univariate and multivariate analyses to test the hypothesis. For the purposes of this research, the author’s primary data sources are LPC Dealscan, which provides data on private loans; Mergent FISD, which provides data on public bond issues; and the Compustat Industrial Annual Database, which provides the required financial data for the sample firms. The author’s sample covers non-financial US firms for the period of 1991-2010. The author’s final sample consists of nearly 23,000 private loans granted to about 5,500 non-financial US firms.
Findings
The major finding of this research is that private lenders increase their degree of monitoring of loans that they extend to a firm after it issues a bond IPO. The results of the two-stage bond IPO anticipation model further strengthen the findings. The evidence suggests that as the firm issues public debt for the first time, private lenders get concerned about the potential increase of agency problems and leverage, and consequently, find it valuable to increase the degree of monitoring of loans. Also, the magnitude of change in monitoring is strongly influenced by the degree of information asymmetry, leverage, profitability, and potential to waste free cash flow.
Originality/value
This paper enhances one’s understanding of the contracting dynamics between private lenders and the firm as it issues in the public debt market. The findings can aid firms anticipate the borrowing conditions they will face if they undertake a bond IPO. Further, the cross-sectional analysis on covenant changes from pre- to post-bond IPO period identifies specific firm characteristics that impact the magnitude of change of covenant intensity and comprehensiveness. As a result, uncertainty regarding post-bond IPO outcomes is reduced for borrowing firms.
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James W. Bradley and Donald H. Korn
A series of forces—economic uncertainty, inflation, and low stock market valuations—have prompted major corporations to pursue mergers and acquisitions as the preferred route to…
Abstract
A series of forces—economic uncertainty, inflation, and low stock market valuations—have prompted major corporations to pursue mergers and acquisitions as the preferred route to corporate growth and profitability. The pendulum is likely to swing back in favor of internal development, however, as economic conditions change.
Jacob A. Young, James F. Courtney, Rebecca J. Bennett, Timothy Selwyn Ellis and Clay Posey
The purpose of this study was to investigate the impact of two-way, computer-mediated communication on investigator perceptions of whistleblower credibility.
Abstract
Purpose
The purpose of this study was to investigate the impact of two-way, computer-mediated communication on investigator perceptions of whistleblower credibility.
Design/methodology/approach
Investigators were recruited to participate in an online experiment that tasked subjects with evaluating simulated two-way, computer-mediated communication between an investigator and whistleblower. Several rival explanations were also examined to account for potential confounds.
Findings
While anonymous whistleblowers were perceived to be less credible than identified whistleblowers when reporting via one-way communication, perceived whistleblower credibility was not statistically different when using two-way communication. Further, investigators allocated statistically similar amounts to investigate anonymous and identified reports.
Research limitations/implications
Based upon the results of this study, several new research directions can be explored with respect to maintaining anonymity, assessing credibility and designing reporting systems.
Practical implications
The results support the use of anonymous, two-way communication in whistleblowing reporting systems. Anonymous whistleblowers would benefit from the ability to maintain an active dialogue with investigators without jeopardizing their safety or the investigation.
Social implications
This study provides empirical support for strengthening whistleblowing reporting channels through the adoption of anonymous, two-way, computer-mediated communication. Doing so can better preserve the anonymity of those willing to report wrongdoing and better protect them from potential retaliation.
Originality/value
This study is among the first to empirically test the longstanding theory that anonymous reports are perceived by investigators as less credible than those from identified individuals. This study is also among the first to consider and incorporate anonymous, two-way communication in whistleblowing reporting.
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This chapter examines the differing ways in which the criminal responsibility of children has been understood in English and Australian common law. The doctrine of “doli incapax”…
Abstract
This chapter examines the differing ways in which the criminal responsibility of children has been understood in English and Australian common law. The doctrine of “doli incapax” has for many centuries worked to establish a presumption in law that children between the ages of around 10 and 14 are incapable of forming criminal intent, unless it can be shown that they are capable of ‘guilty knowledge’ about their actions. In this approach, children are presumed to be ‘naughty’ until it can be shown that they are ‘bad’. However, events such as the murder of James Bulger in 1993 have led to the abolition of the doctrine in the UK, and its questioning in Australia. The chapter will outline how and why the law’s distinction between adults and children in relation to crime has become unstable, and explain the implications of the legal conception of childhood for the sociology of childhood more broadly. It will also explore how a closer look at the history of the doli incapax presumption sheds considerable light on the central and active role played by the judiciary and the legal profession, as opposed to other social and professional groups, in the development of a particular legal construction of childhood.
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Bradley T. Ewing and James E. Payne
This paper examined the cointegrating properties of narrow money demand. Results suggest income and interest rate are sufficient for the formulation of a long‐run stable demand…
Abstract
This paper examined the cointegrating properties of narrow money demand. Results suggest income and interest rate are sufficient for the formulation of a long‐run stable demand for money in Australia, Austria, Finland, Italy, UK, and US. However, for Canada, Germany, and Switzerland, the nominal effective exchange rate should be incorporated.