Genevieve Johnsson, Michelle Lincoln, Anita C. Bundy, Debra Costley and Kim Bulkeley
The rollout of individualised disability funding in Australia resulted in an increased demand for services for people with a disability, particularly support for the high…
Abstract
Purpose
The rollout of individualised disability funding in Australia resulted in an increased demand for services for people with a disability, particularly support for the high percentage of Australians with autism spectrum disorder. Continuing professional development is one way to grow and maintain a skilled workforce; however, face-to-face opportunities can be limited in remote areas of Australia. Technology may provide a low-cost and widely accessible platform for providing education and support for staff in these areas.
Design/methodology/approach
The current study evaluated a novel webinar training and individual online support program for 36 allied health, education and community support staff. Data were collected via a survey on changes in perceived “knowledge and skills” and “confidence” in supporting children with autism, as well as mode of participation, and accessibility of the program.
Findings
Participants reported a significant increase in their “knowledge and skills” and “confidence”, in working with children with autism. This increase was positively related to the number of webinars the participants accessed. The mode of webinar access was predominantly via watching recordings of webinars (asynchronous learning). Synchronous learning via individual online sessions was accessed by a small number of participants, mostly allied health professionals. Workload and scheduling were identified as barriers to engaging in the program. The technology platform was found to be accessible and acceptable.
Originality/value
A predominantly asynchronous mode of delivery was successful, thereby increasing program access and flexibility for remote staff. Technology was not a barrier to accessing the program regardless of remoteness or job role.
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Jacqueline A. Burke and Hakyin Lee
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times…
Abstract
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.
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This study aims to analyze city networks as they face the challenges of global warming. It seeks to introduce the notion of “governance from the middle” as an alternative to…
Abstract
Purpose
This study aims to analyze city networks as they face the challenges of global warming. It seeks to introduce the notion of “governance from the middle” as an alternative to traditional intergovernmental policy. This is developed by focusing on the particular experiences of the C40 Cities Leadership Group and discussing its prospects and risks.
Design/methodology/approach
CCI works with a number of commercial banks, institutional investors, international financial institutions and other capital providers to design financing programmes and source capital.
Findings
The C40 Group illustrates some fundamental traits of city networks with a hybrid governance structure, combining traditional public institutional structures with market‐based arrangements, organizationally and qualitatively governing from the middle. Critical factors in this dynamic are the use of an external implementing body, providing new organizational opportunities for the network, and the prominence given to an integrated procurement process, which develops incentive structures for action and effectively connects actors at various levels of society. The latter emphasis on market‐incentives as a template for action is an innovative governance feature but not the panacea many want. The complex nature of the governance arrangement itself, the structural asymmetries among its members, and the diversified set of issues the network intends to address are all factors that remain to be researched.
Originality/value
The study provides new perspectives on the conceptual discussions about governance by introducing the notion of “governance from the middle”. These allow us in turn to continue research about the role of market‐arrangements in linking global and local ambitions. This could have a decisive policy impact on climate governance in general.
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Encouraged by a variety of stakeholders and the benefits that could derive from corporate social responsibility (CSR), multinational corporations (MNCs) are increasingly concerned…
Abstract
Encouraged by a variety of stakeholders and the benefits that could derive from corporate social responsibility (CSR), multinational corporations (MNCs) are increasingly concerned with limiting the social and environmental costs of their operations. Yet, they are often accused of not walking the talk on sustainability. Since offshoring and outsourcing became mainstream in international business, concerns have particularly emerged around MNCs’ ability to implement credible and efficient sustainability strategies along increasingly complex and dispersed global supply chains. Evidence on the effectiveness of private initiatives to socially and environmentally upgrade supplier practices remains mixed, and the different insights from the literature, siloed. This work aims to provide a survey of the literature documenting the challenges MNCs face trying to implement more sustainable policies in supplier networks located in developing countries, where sustainability standards and certifications are likely to be poorly enforced. We integrate insights from multiple disciplines, provide an overview of the existing body of research on the topic, and propose an analysis structured around three recurring themes: the policy tools available to MNCs and their limitations, the obstacles to suppliers’ compliance, and the different governance mechanisms available to MNCs to shape their suppliers’ practices. By providing a comprehensive picture of CSR policy implementation challenges, we contribute to practice and highlight potential avenues for future research.
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Chiara Carolina Donelli, Michele Trimarchi, Lorenzo Pratici and Simone Fanelli
Cities are the place where people spend the great majority of their daily time. Many cities face a variety of social issues such as: high unemployment, increasing crime rate…
Abstract
Cities are the place where people spend the great majority of their daily time. Many cities face a variety of social issues such as: high unemployment, increasing crime rate, migration flows, shifts in types of social interactions and lifestyle. These examples represent only a few of the issues encountered. Increasing the number of cultural offerings of a city may help improve the population's general sense of well-being as well as to increase its attractiveness for investments. However, the topic is delicate, and culture is an asset that must be treated carefully. Hence, enhancing culture as a positive asset to be cultivated may seem to be the perfect solution to overcome these issues. Often, a city's government will assume that enhancing and supporting cultural and creative industries will provide a solution to urban socio-economic crises and the stress of the urban fabric without effectively considering their own particular historical-geographical and socio-political conditions. Sometimes cultural heritage is exploited without giving due consideration to the creative sources of value generation in the city. Thus, this may lead to side effects such as the general risk of attracting socially and economically unsustainable mass tourism; the risk related to the possibility of being trapped by city's own cultural heritage and history acting as obstacles against any possible innovations; the risk of gentrification with a consequential loss of important traditions and social relationships characterising the urban areas.
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Marián Arias-Meza, Aldo Alvarez-Risco, Berdy Briggitte Cuya-Velásquez, Maria de las Mercedes Anderson-Seminario and Shyla Del-Aguila-Arcentales
The increase in population in the world has brought an overpopulation in various parts of the world, with those cities where their countries are developing being most affected…
Abstract
The increase in population in the world has brought an overpopulation in various parts of the world, with those cities where their countries are developing being most affected, mainly because these usually have corrupt governments that make urban planning difficult in an optimal way. The increase in the construction of urban areas generates problems in the environment due to the increase in carbon emissions, greenhouse gases, and the extraction of natural resources. Therefore, governments must promote urban innovation based on compliance with sustainable development that allows for preserving the ecosystem and the population's quality of life. Urban innovation must incorporate technologies that allow sustainable activities to be carried out efficiently and monitor the progress of environmental regulations.
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Subhash Abhayawansa, Carol A. Adams and Cristina Neesham
Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to…
Abstract
Purpose
Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).
Design/methodology/approach
An initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.
Findings
Input to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.
Practical implications
The findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.
Originality/value
Building on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.
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Khalid Ahmed and Wei Long
The purpose of this paper is to analyze the legal complications prevail towards the architecture of mutual policy design between trade and climate change regimes. The recent…
Abstract
Purpose
The purpose of this paper is to analyze the legal complications prevail towards the architecture of mutual policy design between trade and climate change regimes. The recent literature on this topic is mainly focused on commons and has significantly ignored the existing regulatory constraints between both the regimes. Therefore, in this study relevant WTO and environmental laws are critically examined in order to bring another side of literally work on trade‐climate policy framework. Moreover, the time factor, role of developing countries and two approaches are also discussed that are important constituents to be considered during ongoing climate change multilateral talks.
Design/methodology/approach
This paper has six parts in total. Part one comprises of “Introduction”, part two gives “Overview of relevant WTO and climate change regulations”, part three describes “Antithesis of WTO and climate change rules” and explains the differences that both regimes posses in the basics of their nature, part four enumerates that how to galvanize the anticipated disputes among both the regimes, part five is focused on the participation of developing countries and their possible reservations towards climate policy and, part six gives some concluding remarks.
Findings
This study found four major points of caution while architecting climate change policy. First, the climate change policy gives excuse to certain economies to protect their domestic industry, which is supposedly the violation of WTO rules. Second, the disputes arise at WTO platform from the climate friendly trade policies would be a new inconvincible challenge. Third, the GATT article XX (general exceptions) and agreement on subsidies and countervailing measures (ASCM) are still not clearly defined under climate change regime. Fourth, the position of least developed countries (LDCs), there is no action plan as these countries are the most affected due to possible stringent trade‐climate policies.
Research limitations/implications
This research posses potential policy implication for both governments and international organizations, and provides new direction to trade and climate change researchers. It opens the way to critically examine the legal issues addressed in this paper which subsequently help both trade climate change regimes to overcome such regulatory differences with mutual consensus.
Practical implications
As policy implication this study suggests that what has been achieved during last two decades over climate change issue, and how long would it take to achieve the reasonable targets? In‐fact, the past work has succeeded to address the climate change as the global issue and it needs to be solved jointly but there is still a long way to make potential progress in order to architect the comprehensive policy and designing of multilateral agreements. It needs more time to constitute a climate change regime free from individual countries' political and economical interests and consensus amongst all major countries and group.
Originality/value
Most the current literature only focuses common options between trade and climate change policy regimes and significantly ignores the potential legal constraints. In this regards, this study fills existing gap in trade and climate change policy constraints and gives another new direction for policy makers.