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1 – 10 of 48Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman and Niamh M. Brennan
This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).
Abstract
Purpose
This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).
Design/methodology/approach
The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.
Findings
The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.
Research limitations/implications
The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.
Practical implications
The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.
Originality/value
The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.
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Christopher Pich, Guja Armannsdottir, Dianne Dean, Louise Spry and Varsha Jain
There are explicit calls for research devoted to how political actors present their brand to the electorate and how this is interpreted. Responding to this, the purpose of this…
Abstract
Purpose
There are explicit calls for research devoted to how political actors present their brand to the electorate and how this is interpreted. Responding to this, the purpose of this paper is to build an understanding of how political brand messages and values are received and aligned with voter expectations, which in turn shapes the consistency of a political brand.
Design/methodology/approach
Using an interpretivist perspective, this two-stage approach first focuses on semi-structured interviews with internal stakeholders of the UK Conservative Party and second uses focus group discussions with external stakeholders (voters) of age 18-24 years. Data was collected between 1 December 2014 and 6 May 2015.
Findings
The findings suggest that the UK Conservative brand had recovered from the “nasty party” reputation. Further, the Conservative brand was perceived as credible, trustworthy and responsible, with positive associations of “economic competence”. However, while the nasty party imagery has declined, the UK Conservative brand continues to face challenges particularly in terms of longstanding negative associations perceived by both internal and external markets.
Research limitations/implications
It must be acknowledged that all research methods have their own limitations, and acknowledging these will strengthen the ability to draw conclusions. In this study, for example, due to time constraints during the election campaign period, 7 participants supported stage one of the study and 25 participants supported stage two of the study. However, participants from stage one of the study represented all three elements of the UK Conservative Party (Parliamentary, Professional and Voluntary). In addition, the elite interviews were longer in duration and this provided a greater opportunity to capture detailed stories of their life experiences and how this affected their brand relationship. Similarly, participants for stage two focussed on young voters of age 18-24 years, a segment actively targeted by the UK Conservative Party.
Practical implications
The brand alignment framework can help practitioners illuminate components of the political brand and how it is interpreted by the electorate. The increasing polarisation in politics has made this a vital area for study, as we see need to understand if, how or why citizens are persuaded by a more polarised brand message. There are also social media issues for the political brand which can distort the carefully constructed brand. There are opportunities to evaluate and operationalize this framework in other political contexts.
Originality/value
The brand alignment model extends current branding theory first by building on an understanding of the complexities of creating brand meaning, second, by operationalizing differences between the brand and how it is interpreted by the electorate, finally, by identifying if internal divisions within the political party pose a threat to the consistency of the brand.
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A doctoral dissertation is a challenging undertaking requiring determination, persistence and resilience over a long time: four to six years’ study or more. These PhD “rules of…
Abstract
Purpose
A doctoral dissertation is a challenging undertaking requiring determination, persistence and resilience over a long time: four to six years’ study or more. These PhD “rules of the game” are intended to help students successfully navigate this challenge.
Design/methodology/approach
The author has assembled 100 PhD rules of the game from the author’s work over many years with masters and doctoral students. Each rule is accompanied by some further short guidance. Additional citations are included directing readers to resources embellishing the 100 PhD rules of the game.
Findings
The paper documents 100 PhD rules of the game.
Research limitations/implications
There are many other PhD rules of the game not included in the author’s list of 100 PhD rules of the game.
Originality/value
This paper is a one-stop-shop brief introduction to the author’s 100 PhD rules of the game.
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Ruchi Sinha, Louise Kyriaki, Zachariah R. Cross, Imogen E. Weigall and Alex Chatburn
This chapter introduces electroencephalography (EEG), a measure of neurophysiological activity, as a critical method for investigating individual and team decision-making and…
Abstract
This chapter introduces electroencephalography (EEG), a measure of neurophysiological activity, as a critical method for investigating individual and team decision-making and cognition. EEG is a useful tool for expanding the theoretical and research horizons in organizational cognitive neuroscience, with a lower financial cost and higher portability than other neuroimaging methods (e.g., functional magnetic resonance imaging). This chapter briefly reviews past work that has applied cognitive neuroscience methods to investigate cognitive processes and outcomes. The focus is on describing contemporary EEG measures that reflect individual cognition and compare them to complementary measures in the field of psychology and management. The authors discuss how neurobiological measures of cognition relate to and may predict both individual cognitive performance and team cognitive performance (decision-making). This chapter aims to assist scholars in the field of managerial and organizational cognition in understanding the complementarity between psychological and neurophysiological methods, and how they may be combined to develop new hypotheses in the intersection of these research fields.
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The purpose of this article is to examine conflicts of interest (COI) in qualitative social research with multiple and often powerful stakeholders such as organisations and…
Abstract
Purpose
The purpose of this article is to examine conflicts of interest (COI) in qualitative social research with multiple and often powerful stakeholders such as organisations and funders.
Design/methodology/approach
The article offers an explorative qualitative analysis of a selected group of Danish doctoral students' experiences and negotiations of COI in their qualitative, multiple stakeholder research. The point of departure is that while potential and readily identifiable sources of COI, such as funding institutions, are important to disclose this may provide inadequate insight into stakeholders' actual – and potentially undue – influence on the research during the research process. This calls for a focus on research practice. Finally, the current neoliberal policy changes affecting universities provide the backdrop for the study.
Findings
Focusing on negotiations around COI in practice, the analysis illuminates the complex reality of negotiating different – and sometimes conflicting – expectations and interests when conducting long-term qualitative studies. It also shows examples of stakeholders' attempts to potentially, and unduly, influence doctoral students' research. Finally, it suggests that stakeholders and researchers alike can be both powerful and potentially vulnerable when engaging in qualitative research.
Originality/value
The article contributes to the existing literature by explicitly focusing on COI in qualitative social research, and by exploring experiences and negotiations of COI in practice.
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Georgina Capone, Louise Braham, Thomas Schroder and Nima Moghaddam
The purpose of this paper is to explore staff and service users’ perceptions of therapeutic principles within a unique male high secure learning disability therapeutic community…
Abstract
Purpose
The purpose of this paper is to explore staff and service users’ perceptions of therapeutic principles within a unique male high secure learning disability therapeutic community (LDTC).
Design/methodology/approach
A qualitative approach was adopted using deductive content analysis and inductive thematic analysis. In total, 12 participants took part in a semi-structured interview to explore their perceptions of Haigh’s (2013) quintessence principles and any further additional therapeutic features in the environment not captured by the theory.
Findings
All five quintessence principles were identified in the LDTC environment. Some limits to the principle of “agency” were highlighted, with specific reference to difficulties implementing a flattened hierarchy in a forensic setting. Additional therapeutic features were identified including; security and risk, responsivity, and more physical freedom which appear to aid implementation of the quintessence principles.
Research limitations/implications
The study was performed within a single case study design. Therefore, results remain specific to this LDTC. However, the finding of these principles in such a unique setting may indicate Haigh’s (2013) quintessence principles are evident in other TC environments.
Originality/value
This is the first research paper that has attempted to test whether Haigh’s (2013) quintessence principles are evident within a given therapeutic community. The research provides empirical evidence for the quintessence principles in a novel TC setting and suggests recommendations for future research.
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Drawing on in-depth interviews and observations in Denmark and the United States, this chapter compares discourses and experiences of young unemployed professionals engaged in…
Abstract
Drawing on in-depth interviews and observations in Denmark and the United States, this chapter compares discourses and experiences of young unemployed professionals engaged in networking. Common across both sites is the kind of emotional labor perceived to be required for effective networking, with workers frequently drawing on romantic dating as a key metaphor. However, engagement in such emotional labor is more intense and pervasive for American jobseekers, while Danish jobseekers express greater concern about potential exploitation of the other party, corruption, and pressure to conform to norms of marketability. The chapter discusses possible links among networking experiences, hiring practices and political-economic contexts in the United States and Denmark.
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Louise‐Jayne Edwards and Elizabeth J. Muir
The purpose of this paper is to argue that evaluations of enterprise education need to develop beyond the economist viewpoint of business start‐up and business growth and promote…
Abstract
Purpose
The purpose of this paper is to argue that evaluations of enterprise education need to develop beyond the economist viewpoint of business start‐up and business growth and promote the notion that evaluations of enterprise education should encompass prime pedagogical objectives of enterprise education, enabling students to grow and develop and to shape their own identities in the light of their learning experiences.
Design/methodology/approach
The paper reports on one of the key findings (self identity and the entrepreneur) from a PhD study of 18 case studies/life stories of graduate entrepreneurs and their experiences of enterprise education from one university.
Findings
It is found that graduates who start their own businesses are reluctant to call themselves “entrepreneurs”; they question the meaning of the word and its relevance to them and findings suggest that “Entrepreneur” is a label given to them by educators and peers.
Research limitations/implications
The present study provides a starting point for further research of evaluating enterprise education, through the lens of students and graduates that have taken/are taking part in accredited and non‐accredited enterprise education whilst at university.
Originality/value
The study has proven to be useful in improving the format, content and delivery of enterprise education on campus and also the development of appropriate evaluation tools.
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Sharad Sharma, Rajesh Kumar Singh, Ruchi Mishra and Nachiappan (Nachi) Subramanian
This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement…
Abstract
Purpose
This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?
Design/methodology/approach
To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.
Findings
The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.
Research limitations/implications
This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.
Practical implications
The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.
Originality/value
This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.
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Abstract
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