Randolph Nsor-Ambala, Gabriel Sam Ahinful and Jeff Danquah Boakye
This study applies social identity theory (SIT) to explore the perceptual differences among various stakeholder groups regarding the relevance of social and environmental…
Abstract
Purpose
This study applies social identity theory (SIT) to explore the perceptual differences among various stakeholder groups regarding the relevance of social and environmental accounting (SEA), SEA education and mandatory disclosure of SEA.
Methodology
The study adopts a mixed method applying a qualitative and quantitative approach. In total, 325 structured questionnaires were analyzed quantitatively, using ANOVA and group comparison methods. Responses from 18 interviews were analyzed qualitatively to provide complementary evidence for the quantitative study.
Findings
There were significant differences between various stakeholder groups regarding the relevance of SEA practice and SEA education. Regulators were mostly affected by considerations about the external perception of work quality, followed by financiers. Practitioners and shareholders were influenced by the ability of SEA in its current state to affect actual work quality. This possibly indicates that academic qualifications have marginal effects on predicting considerations about SEA compared to social identity.
Originality/Value
This is the first application of SIT to SEA research and contributes to the effort to improve SEA within emerging economies, highlighting that a one-size-fits-all approach may be ineffective.
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This study measures and compares the expectations of two different groups – the first is selected preparers of environmental reports (ERs) in South Africa (companies and…
Abstract
This study measures and compares the expectations of two different groups – the first is selected preparers of environmental reports (ERs) in South Africa (companies and professional environmental consultants), and the second is selected users of ERs (this included environmental activists, pressure groups and non‐governmental organisations [NGOs] with environmentally related objectives(. The study considers the perceived importance of environmental reports, the areas that are reported on and the levels of disclosure. It compares and contrasts the expectations of the above groups. The study found significant differences between the expectations of the groups. Predictably, the responses of the users showed expectations of higher levels of disclosure than those of professional environmental consultants, who in turn expected higher levels of disclosure than company respondents. Significant differences were found between the responses of the groups with regard to the importance of specific areas of environmental disclosure. The study shows that there is evidence of a gap between the expectations of the different groups, and hence that there is a need for improved environmental reporting in South Africa.
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Maria Gudbrandsen and Ann Howden
Pupils identified with SEND represent a significant proportion of the school community, comprising four children (on average) in every classroom. Yet, evidence suggests a wide…
Abstract
Pupils identified with SEND represent a significant proportion of the school community, comprising four children (on average) in every classroom. Yet, evidence suggests a wide variation in provision and common instances of pupils’ learning and mental health needs being missed or not being identified accurately. Criticism has also been directed at the dominant attention afforded to academic targets at the expense of mental health needs. This chapter explores the experiences of pupils with SEND, specifically youth with 22q11.2 deletion syndrome (22q11.2DS). Our case study charts a participatory action research (PAR) project designed to identify the unique issues facing pupils with 22q11.2DS and gaps in mental health and wellbeing support. A PAR approach recognises children and their families as the experts in issues affecting them and aims to capture their authentic ‘voice’. While educators are aware that pupils with SEND have been disproportionately affected by the pandemic, there remains an urgent need to strengthen support in schools with appropriate training and resources for staff, which this case study underlines.
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William N. Thompson and R. Keith Schwer
This study seeks to find the dollar value of social costs of gambling. The authors use data from a survey of 99 members of Gamblers Anonymous (GA) groups in southern Nevada. The…
Abstract
This study seeks to find the dollar value of social costs of gambling. The authors use data from a survey of 99 members of Gamblers Anonymous (GA) groups in southern Nevada. The GA members were asked many questions about their behavior while they were active gamblers, such as how often they missed work because of gambling, how much they borrowed because of gambling, how much they stole because of gambling and their experiences with the judicial system and welfare systems because of gambling. Societal costs of each behavior were calculated and annualized. It was determined that each of the compulsive gamblers imposed social costs of $19,711 on others in southern Nevada. Of these costs, $1,428 (7.2%) were governmental costs, while $6,616 (33.6%) represented economic losses for southern Nevada. Using estimates of the numbers of pathological and problem gamblers in Nevada, it was determined that the overall social costs of compulsive and problem gambling in southern Nevada ranged from $314 million to $545 million per year.
Ashley Bartlett, Meg Parsons and Andreas Neef
Private household insurance has been relatively uncommon among households in Samoa to date. Meanwhile, numerous other adaptation interventions are also being implemented…
Abstract
Private household insurance has been relatively uncommon among households in Samoa to date. Meanwhile, numerous other adaptation interventions are also being implemented, including community-based adaptation (CBA) projects which draw on the skills of the community to address the climate change-related hazards that are expected to affect local communities. Through semi-structured interviews with community members from the urban/peri-urban area around Apia (with and without insurance) and an insurance company representative, this research explores private household natural perils insurance uptake in Samoa and the effect that the uptake of this insurance has on household engagement in other climate change adaptation (CCA) strategies such as CBA projects. Findings suggest that individuals whose homes are already insured with natural perils insurance are more likely to express more individualistic values or beliefs than those without natural perils insurance. Insured homeowners commonly framed adaptation as a technical challenge, with insurance being part of the technical and expert-led approach to prepare for, manage and recover from extreme events. In contrast, householders without insurance perceived CCA as less of a technical task and more of a social process. Those individuals with private household natural perils insurance coverage (in keeping with their more individualistic values) reported that they were less engaged in CBA projects compared to participants without insurance (who held more communalistic values). Given the importance of household participation in CBA projects, an increased uptake of insurance may have problematic outcomes for the adaptive capacity of the broader community.
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Lauren J. Christie, Annie McCluskey and Meryl Lovarini
Constraint-induced movement therapy (CIMT) is an effective intervention for arm recovery following acquired brain injury; however, there is an evidence-practice gap between…
Abstract
Purpose
Constraint-induced movement therapy (CIMT) is an effective intervention for arm recovery following acquired brain injury; however, there is an evidence-practice gap between research and CIMT use in practice. The aim of this study was to identify individual, organisational and social factors enabling implementation and sustained delivery of CIMT programs internationally.
Design/methodology/approach
Descriptive qualitative design. Purposive sampling was used to recruit occupational therapists and physiotherapists with previous experience delivering CIMT. Semi- structured interviews were conducted, using an interview schedule informed by the Theoretical Domains Framework (TDF) to explore individual factors (such as knowledge, skills and beliefs), organisational factors (such as organisational culture and resources) and social factors (such as leadership) influencing CIMT implementation. Interviews were audio-recorded, transcribed and managed using NVivo. The TDF guided data analysis and identification of key influences on CIMT implementation and sustainability.
Findings
Eleven participants (n = 7 [63.6%] occupational therapists and n = 4 [36.4%] physiotherapists) were interviewed from six countries, working across public (n = 6, 54.6%) and private health (n = 5, 45.5%). Six key domains influenced CIMT implementation and sustainability. Clinicians needed knowledge and opportunities to apply their skills, and confidence in their ability to implement CIMT. Within their workplace, supportive social influences (including broader team support), the environmental context (including organisational culture and resources) and reinforcement from seeing positive outcomes contributed to implementation and sustainability. Other important influences included community demand and tailoring of programs to meet individual needs.
Originality/value
This is the first study to examine therapists' experiences of CIMT implementation and sustainability across multiple countries. Factors related to capacity building, social and organisational support and resources enabled CIMT program implementation and ongoing sustainability. These findings can be used to design behaviour change interventions to support CIMT use in practice.
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Robert E. Quinn and Kim S. Cameron
In this chapter, we assume the following: (1) the root cause of most organizational problems is culture and leadership, (2) executives seldom want to deal with these root causes…
Abstract
In this chapter, we assume the following: (1) the root cause of most organizational problems is culture and leadership, (2) executives seldom want to deal with these root causes, (3) because life is uncertain, organizational change is an emergent process, (4) most change processes unfold by reconstructing social reality, (5) the change process is inherently relational, (6) effective change efforts are enhanced by increasing the virtue of the actors, (7) change is embedded in the learning that flows from high-quality relationships, and (8) change agents may have to transcend conventional, economic exchange norms in order to demonstrate integrity and to build trust and openness. Drawing on the field of positive organizational scholarship, we focus on the change agent. We review the literature on self-change and offer several paths for becoming a positive leader.
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Jennifer Kerr, Paul Rouse and Charl de Villiers
– This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS).
Abstract
Purpose
This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS).
Design/methodology/approach
A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations.
Findings
The integration of sustainability reporting into MCS holds advantages for organisations to operationalise sustainability objectives, broaden stakeholder accountability as well as intensify interactions with stakeholders, formalise organisation beliefs and improve communication of sustainability measures internally. While frameworks such as the balanced scorecard (BSC) can facilitate implementation of sustainability reporting, some organisations may choose to fully integrate the latter into their management control system.
Originality/value
Sustainability reporting is sometimes seen as an external reporting philosophy that can be managed as a separate project. The authors show it can be integrated into MCS, either entirely or through tools such as the BSC. The authors develop a framework that may be useful in future studies to locate our case organisations.
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Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to…
Abstract
Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.
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The purpose of this paper is to explore students’ perceptions and understandings of, and attitudes towards, education for sustainable development (ESD) at Delta Business School…
Abstract
Purpose
The purpose of this paper is to explore students’ perceptions and understandings of, and attitudes towards, education for sustainable development (ESD) at Delta Business School (DBS) in New Zealand[1]. The aim is to extend the limited literature on students’ perceptions of ESD within an accounting and business curriculum.
Design/methodology/approach
To ascertain the students’ evaluations of their ESD, a survey was administered to 60 accounting and business students at DBS. The survey data were supplemented with interview evidence from 20 of the 60 students to obtain a deeper understanding of the students’ evaluations.
Findings
A majority of the students perceive ESD as a “good thing.” Students were supportive of the sustainable business learning experience offered at DBS. The results suggest that students’ knowledge of sustainable business practices improved significantly from their studies.
Practical implications
The paper should assist education providers to assess how students perceive ESD. This may help bring about changes, to improve the teaching of sustainable development. Universities can be the main providers of ESD, but other educational providers such as the professional accounting bodies will also need to manage the development of ongoing education processes. Most students at DBS believe they are obtaining a good understanding of the concept of sustainability.
Originality/value
There is a shortage of research concerning how students perceive sustainable development education. This paper contributes to the discussion of what to incorporate in sustainable education programmes, to help students properly to understand sustainable development. We believe accounting and business education should develop graduates into broad-minded thinkers with a capacity for independent and critical thought. This will prepare them for future leadership roles.