César Augusto Velandia Silva and Mark C. Diab
The purpose of this paper is to determine the basis for a management agenda for the Tolima Coffee Cultural Landscape (CCLT) in Colombia. To this end, a delimitation model has been…
Abstract
Purpose
The purpose of this paper is to determine the basis for a management agenda for the Tolima Coffee Cultural Landscape (CCLT) in Colombia. To this end, a delimitation model has been developed. However, the approach taken to institute the agenda of the CCLT, as a comprehensive academic and policy-based theme, is based on the formulation of a social agenda that supports its construction.
Design/methodology/approach
A theoretical framework is proposed that addresses the sociocultural complexities of the Tolima cultural landscape. This is based on an ethnohistorical approach that elucidates the development of this landscape as a collective construction of pre-Hispanic origin. Therefore, this investigation has been perceived through the theoretical and conceptual framework of the cultural landscape concept and the unique historical and cultural phenomenon that help to define all landscapes. More specifically, the authors have demonstrated the close links that exist between nature and culture, requiring increasingly accurate methods in order to adapt the landscape definition to the specific Latin American context, rather than adhering to the institutional framework proposed by UNESCO.
Findings
The assessment methods currently in use support the interpretation of a set of qualitative and quantitative attributes inherent to the Tolima region. However, additional methods still remain similar to those of the Coffee Cultural Landscape of Colombia (CCLC) that has already been inscribed on UNESCO's World Heritage List. The CCLC is considered to be a representative landscape—or “type” landscape—that “mirrors” the CCLT. Taken as a whole, this theoretical construction combined with the official designation allows local communities to understand the spatial phenomena of the CCLT. This will have the effect of enabling communities at all levels, from local government to landholders and farmers, to authorize its existence and allow for its continuing development and governance. The additional approval for further academic research, combined with the totality of these elements, also has the added effect of empowering communities, their economic future and their cultural interests.
Originality/value
The management agenda that the authors are proposing may form the beginning of regional policy initiatives that reflect a positive strategy for highlighting the value of cultural heritage, thereby ensuring the protection of cultural properties and landscapes and allowing for a more sustainable environment and livelihood for its occupants.
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Musa Hasan Ghazwani, Mark Whittington and Ahmed Diab
This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.
Abstract
Purpose
This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.
Design/methodology/approach
This study uses content analysis for data analysis with an ACD checklist developed to capture ACD in annual reports during the period 2003–2019.
Findings
The study found an increase in ACD following 2010, with companies answering ACD questions and addressing categories that they previously ignored.
Originality/value
Most of the previous studies have examined voluntary ACD; this study contributes to the literature by applying an index developed from government regulation to investigate the difference that regulation can make to disclosure. Hence, this study provides evidence of how, from an institutional perspective, legislation plays an important role in facilitating and endorsing anti-corruption reporting.
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This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during the…
Abstract
Purpose
This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during the period from 2007 to 2016 and, thereby, determines the influence of the recent political revolutions –that broke out in the MENA region in early 2011 – on the association between ESG practices and corporate performance.
Design/methodology/approach
The present work uses data from the S&P/EGX ESG index, which is the first of its kind in the MENA region. The ESG index is designed to increase the profile of companies listed on the Egyptian Exchange and is expected to boost the level and quality of ESG practices in the Egyptian context. The sample includes the 100 most active Egyptian companies in the Egyptian Stock Exchange as measured by the EGX 100 index in the financial year that ended in 2016. The sample begins in 2007, concurrent with the start of the ESG index, and ends in 2016. The period from 2007 to 2010 represents the pre-revolution period, and the period from 2012 to 2016 is the post-revolution period.
Findings
Firms with high ESG ratings are found to enjoy a better financial and market performance. The authors found some evidence that the influence of ESG ratings on financial performance is more obvious after the revolutions than before the revolutions.
Practical implications
This study provides insights regarding the impact of political events on the market in the Middle East region. Despite its increasing economic and political importance, this region still suffers from inadequate attention in the literature. The present work investigates the variances that evolved out of the events that started in early 2011 and the implications of these events on the market. The results of this study have implications for regulators and investors in the Egyptian stock market. The authors believe that the relatively new S&P/EGX ESG index provides a way to enhance ESG ratings in Egypt.
Social implications
The results of the present study provide insights for policymakers regarding the usefulness of the sustainability indices.
Originality/value
The present results contribute to the growing literature on the economic consequences of ESG ratings, especially in relation to a context characterized by intense political/revolutionary changes. In particular, this study contributes to the few works that have addressed the economic implications of ESG ratings in emerging markets.
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Enrico Maria Piras and Alberto Zanutto
Personal Health Record (PHR) systems make possible to integrate data from different sources and circulate them within the illness care and management network. The new arrangements…
Abstract
Purpose
Personal Health Record (PHR) systems make possible to integrate data from different sources and circulate them within the illness care and management network. The new arrangements prefigure a redefinition of the relations among healthcare practitioners, patients, and caregivers. The purpose of this paper is to consider the role and the meanings attributed to information when a technical artifact enables new forms of communication within the healthcare management network.
Design/methodology/approach
The authors adopted a qualitative research design, conducting a pre-post analysis on a theoretical sample of patients and of a paediatrics department. The authors selected 12 patients (six females and six males) aged between four and 20 years old.
Findings
The patients were willing to act as “stewards of their own information” (Halamka et al., 2008), but they interpreted this role in terms of restricting access to their information, rather than facilitating its dissemination. In fact, the PHR was symbolized as an instrument to support personal diabetes management but the patients want to preserve their own competence and independent management on the information regarding their “Personal” diseases.
Originality/value
This work highlights two connotation of “Personal” information. The first is the dimension of the right to the privacy of information when it is believed that it may be used to pass judgement on the patient. The second connotation of “Personal” is the assertion by patients of their competence and autonomy in interpreting the information on the basis of personal knowledge about their diabetes.
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Antonios Persakis and Ra’fat Jallad
This study aims to address a research gap by examining the relationship between CEO power, board strength and earnings quality in Gulf Cooperation Council (GCC) countries, a…
Abstract
Purpose
This study aims to address a research gap by examining the relationship between CEO power, board strength and earnings quality in Gulf Cooperation Council (GCC) countries, a region with distinctive economic and governance characteristics. It explores how governance mechanisms impact financial reporting in a context marked by significant corruption challenges and regulatory dynamics. The paper underscores the relevance of the GCC setting because of its unique blend of rapid economic reform, policy shifts toward diversification and evolving governance frameworks influenced by Islamic principles.
Design/methodology/approach
This study uses 5,030 firm-year observations from GCC countries over the period 2003–2022. To test the study’s hypotheses, the authors apply the System Generalized Method of Moments.
Findings
The study reveals a significant negative correlation between perceived corruption and earnings quality, with higher corruption leading to lower earnings quality. It finds that CEO power further diminishes earnings quality and intensifies corruption’s negative effects on financial reporting while strong board governance positively affects earnings quality and reduces the adverse impact of corruption.
Originality/value
By focusing on the GCC – a region undergoing significant regulatory reforms and policy changes – this study enriches the discourse on earnings quality within emerging markets. It provides novel insights into how corruption, CEO power and board strength interact to influence financial reporting quality, offering actionable implications for policymakers and stakeholders navigating these unique economic and governance landscapes.
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Chamila Subasinghe and Barry Cooper-Cooke
Pulse check on discipline degrees for changed status quo is vital to ensure global futures for international enrolments (IEs). While employers spend less on training and more on…
Abstract
Pulse check on discipline degrees for changed status quo is vital to ensure global futures for international enrolments (IEs). While employers spend less on training and more on innovating, can IEs manage time spent wisely and profitably (self-sufficiency) via collecting demand-driven credentials (micro-credentialing, Mc)? Due to limited research on Multidisciplinary, Micro-credentialing (MdMc), communication among stakeholders becomes difficult – there is no sense of self-sufficiency and course crossbreed lags; thus, diploma initiatives rarely succeed. Hence, MdMc aims to generate industry-necessitated, new knowledge hybrids where courses could generate adaptable Md links and intersections towards self-sufficiency. We propose a methodology based on Md content analysis on rapidly deployable knowledge bases suitable for multisector employability: a market survey to identify new knowledge areas. The outcome is to be knowledge mapped to identify gaps in skills required for applications to meet across disciplines. Finding the nature of these gaps intends to present possible knowledge links and intersections among courses. Diagrammatised and textual analysis of self-sufficiency-related benefits that could forge robust faulty-industry partnerships will be discussed – to demonstrate fluidity between credentials and careers. The resulting MdMc rigour model would present avenues for new content, training programmes, and a potential HE-industry manifesto. This MdMc model may offer a quick and dynamic process of epistemic, accessibility and instructional rigour checks to achieve professional currency towards self-sufficiency for IEs.
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Louise Manning and Luis Kluwe de Aguiar
Sustainable development is generally a difficult concept to explore in an educational setting. Those attempting to teach it require the inter- and transdisciplinary skills to be…
Abstract
Sustainable development is generally a difficult concept to explore in an educational setting. Those attempting to teach it require the inter- and transdisciplinary skills to be able to foster in the students not only the knowledge assimilation but also the deep acquisition of values (Faham, Rezvanfar, Mohammadi, & Nohooji, 2017; Lambrechts, Mulà, Ceulemans, Molderez, & Gaeremynck, 2013). Sustainable education is embedded in the curriculum of Food Technology students throughout their four-year degree at Harper Adams University. In this chapter, a brief description of how the curricula are organized is presented. Emphasis is given to one module in the final year of the degree where the content and pedagogical practice as well as the pedagogic nature of the learning environment is analyzed in the light of the literature. The teaching and learning practices developed, and the extent to which they equip the students with skills such as critical thinking, analysis, reflection, and complex problem solving is explored. Two case studies are presented, namely the Loess Plateau (China) and the Chiapas Coffee Farmers (Mexico). These serve to contextualize the extent that students can draw from teaching and learning strategies in the module as well as other experiences (personal or from other modules) and use these to frame the students’ learning.
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The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the…
Abstract
Purpose
The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.
Design/methodology/approach
Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.
Findings
The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.
Practical implications
The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.
Originality/value
This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.
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Carolina Molinari and Fatima Annan-Diab
Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the…
Abstract
Purpose
Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the industry, which has received little attention in the literature and almost none to the operational level. This paper aims to address this gap by adopting the perspective of CSR practitioners to explore the way mining companies implement CSR at site level.
Design/methodology/approach
This paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil.
Findings
This study identifies primary challenges in CSR implementation and several ways in which they might be addressed. To the best of the authors’ knowledge, this paper identifies for the first time two implementation-hindering aspects of the routine of CSR practitioners – excessive time spent at the office as opposed to in the field engaging in the community and a disproportionate amount of time spent on complaint management. In addition, this paper demonstrates the applicability of stakeholder theory in the CSR field, highlighting the need for increased collaboration among internal and external stakeholders to advance CSR implementation.
Originality/value
This study adopts the perspective of CSR practitioners, who are key stakeholders in CSR implementation, working in mining sites in Brazil, as the impact of mining can be especially marked in developing countries.
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The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done…
Abstract
Purpose
The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context.
Design/methodology/approach
Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations.
Findings
The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices.
Originality/value
The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.