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Article
Publication date: 20 February 2019

Zulaikha Khan, Arun Chidambaram, Michaela Thomson and Courtney Hurst

The purpose of this paper is to identify what key factors multi-disciplinary teams (MDT) deem as most important when making the decision to move service users from one level of…

289

Abstract

Purpose

The purpose of this paper is to identify what key factors multi-disciplinary teams (MDT) deem as most important when making the decision to move service users from one level of security (including low, medium and high secure services) to another. The researchers used the findings from this study to further develop a tool; the assessment for level of security tool (ALS), which aims to structure and streamline this decision-making process.

Design/methodology/approach

Data from 18 interviews (MDT staff) were analysed using the Delphi technique (Dalkey and Helmer, 1963). This revealed a range of factors discussed when considering service users moves. Participants were asked to rate these factors in accordance with the Delphi which resulted in the removal of certain less important factors based on their scores. The researchers then compared these factors of relevance with a checklist of 16 items previously proposed by a consultant psychiatrist within the trust. This comparison allowed the researchers to highlight any similarities and differences present.

Findings

Findings from staff interviews revealed a range of 20 clinical factors perceived as essential to this process including procedural, relational and physical security aspects. However, variations were evident between the MDT priorities (20 items) and the originally proposed list. This emphasised the need for a tool which facilitates a holistic and streamlined approach.

Practical implications

The findings from this research have resulted in the development of the ALS tool comprising of 18 key factors.

Originality/value

It is envisaged the development of the ALS tool will not only facilitate and structure the decision-making process but also ensure a person-centred approach. This is because the ALS allows for a holistic approach based on an array of factors deemed important to that particular service user. Furthermore, the ALS tool contributes towards the paucity of published structured professional judgement tools needed to make such decisions.

Details

Journal of Forensic Practice, vol. 21 no. 1
Type: Research Article
ISSN: 2050-8794

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Article
Publication date: 13 June 2016

Paula Johnson and Michaela Thomson

The purpose of this paper is to explore the lived experiences of staff and service-users regarding the introduction of dialectical behaviour therapy (DBT) into an NHS forensic…

439

Abstract

Purpose

The purpose of this paper is to explore the lived experiences of staff and service-users regarding the introduction of dialectical behaviour therapy (DBT) into an NHS forensic learning disability (LD) service.

Design/methodology/approach

Drawing on data from two recent qualitative research studies, the research team used a case-oriented approach to see beyond original findings to capture the shared experiences of the participants’ journeys, thus giving a deeper insight to the commonalities of the participants’ voices which is rarely reported in the literature (Sandelowski, 2011).

Findings

A common set of phenomena became apparent when the cases were analysed, these included: trust, intensity and worthwhile. It is intended this paper gives some opportunity for reflection and shared empathetic responses to the similar experiences discussed.

Originality/value

The case-orientated analysis adds value to the evidence base by highlighting the importance of the qualitative voice of both the staff and service user. This is important because most available literature reflects the process of setting up a team or DBT service, rather than describing the team experience. Equally, most published literature regarding the effectiveness of DBT is not written from the perspective of the people who receive the therapy.

Details

Journal of Intellectual Disabilities and Offending Behaviour, vol. 7 no. 2
Type: Research Article
ISSN: 2050-8824

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Article
Publication date: 18 August 2017

Michela Cordazzo, Marco Papa and Paola Rossi

The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different…

2244

Abstract

Purpose

The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different risk regulatory regimes. The paper is a cross analysis comparing Germany, the US, Italy, France and the UK during the period 2007-2010.

Design/methodology/approach

Content analysis is used to examine mandatory and voluntary risk information in corporate annual reports. A framework for the identification and measurement of risk information is developed by considering national and supranational regulations.

Findings

A complementary effect between mandatory and voluntary risk disclosure exists in each risk regulation jurisdiction. This effect does not depend on the presence of national risk rules (Germany and the US) as against national risk guidelines (France and the UK). Some cross-country differences emerge in the extent of the complementary effect, which are based on the national risk regulations. Germany shows the highest degree of complementing mandatory with voluntary risk disclosures.

Research limitations/implications

The main limitations relate to the sample size, which is based on the choice of a matched approach and to some country-specific influences on regulatory regimes, which are not analysed. The practical implications refer to the revision or addition of mandated rules by accounting standard setters.

Originality/value

The paper contributes to the literature in two ways. First, it proposes an incremental analysis of corporate risk disclosure by examining the interaction between mandatory and voluntary risk disclosure with a complementary or substitutive consequence in different risk regulatory settings not previously investigated. Second, the paper makes a method-based contribution by developing an original analytical framework based on the analysis of different regulatory regimes.

Details

Managerial Auditing Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 29 June 2020

Angela Dettori, Michela Floris and Cinzia Dessì

This study aims to explore how customer-perceived quality is affected by innovation in traditional products in the bread, bakery and pastry industry. The study assesses whether…

1412

Abstract

Purpose

This study aims to explore how customer-perceived quality is affected by innovation in traditional products in the bread, bakery and pastry industry. The study assesses whether innovating traditional products is an effective strategy, especially in traditional industries.

Design/methodology/approach

This study followed a quantitative method of analysis. Data were gathered from a sample of 200 Italian bread consumers and analysed using a two-pronged correlation analysis, and two hypotheses were tested using Pearson’s correlation.

Findings

The results showed the negative relationship between customer-perceived quality and innovating traditional products in traditional industries embedded in closed contexts.

Research limitations/implications

The study has several academic implications. First, by focusing on the traditional food industry, the study contributes to the theory by answering the call for research in this field; second, the findings contribute to the embeddedness construct and, third, to the studies of customer-perceived quality and to the literature on innovation.

Practical implications

The findings are particularly interesting for entrepreneurs and consultants in traditional industries who make decisions on whether it is better to innovate or to remain anchored to tradition.

Originality/value

The present study clarifies the shadowy side of innovation in traditional industries, such as the bread, bakery and pastry industry, and it reveals how tradition plays a meaningful role in those sectors.

Details

The TQM Journal, vol. 32 no. 6
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 2 July 2024

Alberto Incollingo, Serena Santis and Michela Bianchi

This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.

83

Abstract

Purpose

This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.

Design/methodology/approach

Interventionist research was conducted using a case study design. The researcher was directly involved in developing the first IR of Zètema, a heritage and tourism company owned by the Municipality of Rome. The research team analyzed internal reports, business model (BM), strategic plan and marketing plan, and collected data through semistructured interviews and participation in company meetings.

Findings

A template based on a step-by-step deductive process to select and define relevant capitals was derived. Following this process, an appropriate form of capital emerged: “cultural capital”. Furthermore, this study emphasizes a novel awareness of the different meanings that capitals can assume as inputs and outcomes of a BM.

Originality/value

This study meets the demand for empirical research that investigates real information in integrated reports intended for those for whom value is created. Thus, the paper contributes to the existing knowledge on integrated reporting by examining the partially explored concept of capital, particularly its identification process. Furthermore, this study provides support to preparers of integrated reports by defining a conceptual reference model for the disclosure of significant capitals and underlining the importance of distinguishing capitals as input or outcome.

Details

Meditari Accountancy Research, vol. 32 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 August 2024

Michela Cesarina Mason, Silvia Iacuzzi, Gioele Zamparo and Andrea Garlatti

This paper looks at how stakeholders co-create value at mega-events from a service ecosystem perspective. Despite the growing interest, little is known about how value is…

586

Abstract

Purpose

This paper looks at how stakeholders co-create value at mega-events from a service ecosystem perspective. Despite the growing interest, little is known about how value is co-created through such initiatives for individual stakeholders and the community.

Design/methodology/approach

Drawing on institutional and stakeholder theory, the study focuses on Cortina 2021, the World Ski Championships held in Italy in February 2021. It investigates how multiple actors co-create value within a service ecosystem through qualitative interviews with key stakeholders combined with the analysis of official documents and reports.

Findings

The research established that key stakeholders were willing to get involved with Cortina 2021 if they recognised the value which could be co-created. Such an ecosystem requires a focal organisation with a clear regulative and normative framework and a common cultural basis. The latter helped resilience in the extraordinary circumstances of Cortina 2021 and safeguarded long-term impacts, even though the expected short-term ones were compromised.

Practical implications

From a managerial point of view, the evidence from Cortina 2021 shows how a clear strategy with well-defined stakeholder engagement mechanisms can facilitate value co-creation in service ecosystems. Moreover, when regulative and normative elements are blurred because of an extraordinary circumstance, resource integration and value creation processes need to be entrusted to those cultural elements that characterise an ecosystem.

Originality/value

The study takes an ecosystemic approach to mega-events to explore value creation for the whole community at the macro level, not only at the individual or organisational level, even during a crisis, which greatly impaired the preparation and running of the event.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 May 2023

Mercedes Luque-Vílchez, Michela Cordazzo, Gunnar Rimmel and Carol A. Tilt

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to…

8963

Abstract

Purpose

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues.

Design/methodology/approach

The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance.

Findings

The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards.

Practical implications

In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects.

Social implications

The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future.

Originality/value

This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 30 March 2012

Michela Cordazzo and Philip G.M.C. Vergauwen

The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is…

805

Abstract

Purpose

The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is based on companies going public on the London Stock Exchange (LSE) and the London Alternative Investment Market (AIM) over the period 2005‐2007.

Design/methodology/approach

The extent of IC disclosure is collected and measured by using the IC disclosure index and the framework proposed by Bukh et al. The differences in the level of IC disclosure are analysed by modelling some firm‐specific determinants such as size, maturity, age and independence of the board.

Findings

It is shown that primary listing companies on the LSE disclose more IC information than those on the London AIM. Maturity and independence of the board are associated with IC disclosure, while size and age are not related, showing the importance of corporate communication as a signal of credibility to possible investors at IPO stage.

Originality/value

The main contribution of the paper is to analyse IC disclosure in the UK biotechnology IPO prospectuses. Previous literature does not focus on this reporting genre as an important corporate communication tool, as most research investigates IC disclosure only in annual reports and country regulation settings.

Details

Journal of Human Resource Costing & Accounting, vol. 16 no. 1
Type: Research Article
ISSN: 1401-338X

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Book part
Publication date: 2 May 2015

Eda Sayin and Zeynep Gürhan-Canlı

We propose that brands with strong associations and dedicated customers may be vulnerable if customers perceive them as exploiting their relationship.

Abstract

Purpose

We propose that brands with strong associations and dedicated customers may be vulnerable if customers perceive them as exploiting their relationship.

Methodology/approach

We start by reviewing the literature on brand meaning, brand attachment, brand relationships, and brand transgressions. The extant literature implies that as a result of their willingness to sustain their brand relationship, highly attached consumers will either discount negative information about a brand or attribute the responsibility for the negative information to some external factors. We propose, on the other hand, that when negative information dilutes the reason for brand attachment, the norm of the consumer–brand relationship is violated (brand transgression). Then we argue that highly attached consumers of that brand will react more negatively (when compared to consumers not feeling highly attached) toward the brand.

Findings

We introduce a typology of brand transgressions against the (1) expressive, (2) exclusive, (3) expert, and (4) empathic nature of brands. We discuss the possible effects of attachment levels on consumers’ reactions after such brand transgressions. Additionally, we articulate the moderating effects of four consumer motives (need for self-enhancement, need for uniqueness, need for risk avoidance, and need for justice) on consumer reactions.

Originality/value

Our reasoning counters the literature suggesting that highly attached consumers of a brand will engage in relationship-sustaining behaviors. We contribute to the brand-transgression literature by providing a more structured and detailed definition of brand transgressions by classifying them under four distinct types.

Details

Brand Meaning Management
Type: Book
ISBN: 978-1-78441-932-5

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Article
Publication date: 15 September 2020

Francesco Gangi, Eugenio D'Angelo, Lucia Michela Daniele and Nicola Varrone

This paper aims to provide new evidence on firm-specific determinants and effects of corporate social and environmental responsibility (CSER) in the food industry.

873

Abstract

Purpose

This paper aims to provide new evidence on firm-specific determinants and effects of corporate social and environmental responsibility (CSER) in the food industry.

Design/methodology/approach

The current study is designed to empirically answer dual related research questions. First, we investigate the extent to which effective corporate governance (CG) mechanisms foster CSER. Second, we analyse the impact of CSER engagement on corporate financial performance (CFP). Consistent with the research design, to avoid sample selection bias, the authors employed Heckman two-step model (1979) to a worldwide sample of 324 food firms between 2011 and 2017.

Findings

The findings of the study reveal that effective board characteristics foster CSER engagement. Furthermore, CSER engagement is a positive predictor of improved profitability and also reduces the cost of debt (COD).

Originality/value

This article has elements of originality regarding the research questions, the context and the method. First, the authors demonstrate that CSER is a “missing link” between CG and CFP in the food industry. The authors’ contribution complements the debate on CSER and CFP through the stakeholder theory, the resource-based view and the innovation management perspective. They disentangle the effect of CG from the impact of social and environmental responsibility after correcting for endogeneity bias. The implications of the study contribute to a win-win scenario for companies investing in CG that result in higher CSER engagement, better profits and lower cost of capital.

Details

British Food Journal, vol. 123 no. 2
Type: Research Article
ISSN: 0007-070X

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