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Article
Publication date: 15 August 2016

Ken McPhail, Robert Ochoki Nyamori and Savitri Taylor

The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy…

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Abstract

Purpose

The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy in practice? Second, how are notions of legitimacy and accountability mediated through the network constituted by this policy?

Design/methodology/approach

The paper is located in the critical interpretivist approach to accounting research. It is based on an exhaustive documentary analysis. Policy documents, contract documents, records of parliamentary inquiries (Hansard) and legislation were analysed drawing on a network policy perspective.

Findings

The paper finds that the Australian Government has sought to escape its accountability obligations by employing a range of approaches. The first of these approaches is the construction of a network involving foreign states, private corporations and non-government organizations. The second is through a watered down accountability regime and refusal to be accountable for the day-to-day life of asylum seekers in offshore processing centres through a play with the meaning of “effective control”. Yet while the policy network seems designed to create accountability gaps, the requirement within the network to remain financially accountable undermines the governments claims not to be responsible for the conditions in the detention camps.

Research limitations/implications

The paper focuses largely on the period starting from when Kevin Rudd became Prime Minister to the death in Papua New Guinea of asylum seeker Reza Barati on 17 February 2014. Earlier periods are beyond the scope of this paper.

Practical implications

The paper will result in the identification of deficiencies inhuman rights accountability for extra-territorialized and privatised immigration detention and may contribute towards the formulation of effective policy recommendations to overcome such deficiencies. The paper also provides empirical data on, and academic understanding of, immigration detention outsourcing and offshoring.

Social implications

The paper will inform debate regarding treatment of unauthorized maritime arrivals and asylum seekers generally.

Originality/value

The paper provides the first detailed and full understanding of the way Australia’s offshore asylum seeker processing policy is practiced. The paper also provides an empirical analysis of the way national policy and its associated accountability mechanisms emerge in response to the competing legitimacy claims of the international community and national electorate.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Article
Publication date: 22 October 2024

Christopher Pich and Guja Armannsdottir

Brand image remains a “nebulous” construct with very few frameworks dedicated to understanding the process of uncovering brand image. This is supported by explicit calls for…

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Abstract

Purpose

Brand image remains a “nebulous” construct with very few frameworks dedicated to understanding the process of uncovering brand image. This is supported by explicit calls for greater clarity on how to examine brand image, particularly in different settings. Political branding is one setting that has received some attention, however, research has focused on “party” political brands and neglected “non-party” brands (independent candidates). Therefore, this study aims to examine how young citizens interpret independent non-party brands through the theoretical lens of brand image in the context of Guernsey and develop a systematic brand image framework that provides greater clarity to this topic area.

Design/methodology/approach

A qualitative interpretivist approach using focus group discussions was adopted to investigate the phenomenon from the perspective of young voters 18–24 years of age. Focus group discussions ceased upon reaching theoretical saturation and a six-staged thematic analytical strategy was adopted to analyse the findings.

Findings

This study revealed deep insight into the political brand image of non-party brands from the perspective of young voters in an under-explored context. More specifically, this study uncovered that Guernsey’s political brands were seen as “accessible”; however, there was little differentiation, identification and connection between young voters and politicians. Further, this study uncovered a series of opportunities for strategists such as the desire for a younger generational view and younger representation in the Guernsey Parliament and greater clarity, distinction and authenticity related to political brand image.

Originality/value

This study addresses explicit calls for further research on brand image with a distinct focus on non-party political brands. Further, this study concludes by presenting the “consumer brand image schema”; a systematic framework which can be used to uncover brand image within and beyond the setting of politics. Further, the framework operationalises the complex concept of brand image and provides a three-stage process to examine and develop brand image. This will enable strategists to develop targeted strategies and adopt appropriate tactics to manage brand image to ensure brands are differentiated and interpreted as authentic, relatable, engaging, accessible and identifiable.

Details

Qualitative Market Research: An International Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1352-2752

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Publication date: 18 November 2024

Maryam Khodayari, Morteza Akbari and Pantea Foroudi

The factors involved in and obstacles to sharing economy adoption have been studied with several methods, and several models have occurred to clarify the underlying procedure of…

Abstract

The factors involved in and obstacles to sharing economy adoption have been studied with several methods, and several models have occurred to clarify the underlying procedure of sharing economy (SE) adoption, which provide contradictory and scattered findings. This chapter seeks to offer a scientific outline of the academic structure of the SE adoption domain.

Details

Business Strategies and Ethical Challenges in the Digital Ecosystem
Type: Book
ISBN: 978-1-80455-069-4

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Article
Publication date: 24 April 2024

Mery Citra Sondari, Adhi Indra Hermanu, Leli Nurlaeli and Deis Savitri Artisheila

This study aims to analyze the effectiveness and efficiency of research-based community service programs in Indonesia that used government funds in 2017–2021.

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Abstract

Purpose

This study aims to analyze the effectiveness and efficiency of research-based community service programs in Indonesia that used government funds in 2017–2021.

Design/methodology/approach

The design of this research is a quantitative research method using a data envelopment analysis to evaluate 370 leading universities in Indonesia. Furthermore, six analytical models were considered to compare effectiveness and efficiency between universities. It involved two resource (budget and staff academic involved), three output (intellectual property, prototype and publication) and three outcome variables (economic impact, social impact and capacity building).

Findings

The findings showed that several universities are considered necessary, with great potential to increase output and outcome efficiency in community involvement. The study mapped and divided the position of 370 universities for additional information. The effectiveness aspect provides another perspective in assessing the performance of tertiary institutions in Indonesia and can be an option for evaluating research performance to improve the quality of output.

Originality/value

The authors use data from research and community service management information systems used, both the resources used and the results. Efficiency and effectiveness of 370 universities were compared in this study, including comparing their position on the previous assessment with the assessment of the results of this study. Approach to the concept of Mandl et al. (2008) regarding the relationship between input, output and outcome as the main component of the indicators, the authors apply to analyze efficiency and effectiveness.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

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Article
Publication date: 17 May 2022

Lien Thi Nguyet Au, Hung Trong Hoang and Lan Thi Huong Ho

Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality…

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Abstract

Purpose

Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.

Design/methodology/approach

This study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).

Findings

The findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.

Practical implications

This scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.

Originality/value

Empirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.

Details

Asia-Pacific Journal of Business Administration, vol. 15 no. 3
Type: Research Article
ISSN: 1757-4323

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Article
Publication date: 24 March 2021

Mohammad Mominul Islam

This study aims to reveal how consumers and shoppers are negative toward alcohol, animal fat, producers and certification issues concerned with halal cosmetics products.

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Abstract

Purpose

This study aims to reveal how consumers and shoppers are negative toward alcohol, animal fat, producers and certification issues concerned with halal cosmetics products.

Design/methodology/approach

In total, 527 students of 4 public universities and a medical college across Bangladesh took part in a survey and 150 shoppers from 2 cities participated in the face to face interview with the structured questionnaires. Frequency distribution was used for categorical and numerical data, and the chi-square test with a binary logistic regression model has tested the association between gender and attitudes toward halal cosmetics. Besides, narratives of Sharīʿah regarding alcohol, meat, fat and halal certification have helped understand the halal issue.

Findings

In total, 83% of the respondents perceived negative attitudes against haram animal fat followed by alcohol (74%) and animal fat (64%). The chi-square test shows that consumers held a significant association toward haram animal fat, (p-value 0.000) alcohol, (p-value 0.000) non-Muslim producers (p-value 0.000) and non-Muslim countries (p-value 0.026). Imperatively, the binary logistic regression model has found a significant negative association to haram animal fat (ß2 −0.295) and alcohol (ß1 −0.200).

Practical implications

Marketers ought to avoid haram animal fat in halal cosmetics besides focusing on alcohol freeness. Also, non-Muslim marketers need to be extra cautious in showcasing their identities. However, Islamic marketers will enjoy a competitive advantage in the halal market because of their demographic factors.

Social implications

Islamic principles on alcohol, meat, fat and certification potentially can help other stakeholders sense the halal norms.

Originality/value

This study has blended the elements of Sharīʿah with empirical evidence to shed light on the fundamental and trust factors for the marketing of halal cosmetics products.

Details

Journal of Islamic Marketing, vol. 13 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

Available. Content available
Book part
Publication date: 29 November 2024

Free Access. Free Access

Abstract

Details

Theories Bridging Ethnography and Evaluation
Type: Book
ISBN: 978-1-83549-019-8

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Article
Publication date: 3 June 2024

Zafer Adiguzel, Fatma Sonmez Cakir, Songul Yesilot Zehir and Cemal Zehir

In today’s economic conditions, businesses face great challenges related to competitiveness. The effort to respond flexibly to the changing business environment and customers’…

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Abstract

Purpose

In today’s economic conditions, businesses face great challenges related to competitiveness. The effort to respond flexibly to the changing business environment and customers’ demands constantly puts pressure on innovation. For this reason, research purpose to examine the effects of learning capabilities and market orientation in logistics companies during the pandemic.

Design/methodology/approach

In this research, a quantitative method was adopted and partial least squares structural equation modeling (PLS-SEM) was applied. The research is based on four variables. A conceptual research model was established through literature review and the model was tested. Within the scope of this research, A sample of 544 participants was taken to construct and test the model, and a 39-statement scale was presented to them. After presenting the reliability and validity values on the model, hypotheses were tested. Analyses were conducted using Smart-PLS 3.3 software.

Findings

As a result of the research conducted in logistics companies, the positive effects of learning orientation on performance outputs and the positive effects of market orientation as both a mediator and an independent variable show that these concepts are important for company management.

Research limitations/implications

Considering the limitations of the research, it would be wrong to generalize the results of the analysis for different sectors because the data were collected from experts working in logistics companies. Therefore, it is necessary to make evaluations taking into account the limitations of the research. In future studies, it is recommended to make comparisons with research in different sectors, taking into account the limitations, and to enrich the literature with more research in this area.

Practical implications

Because of the importance of logistics activities seen in all countries with the pandemic period, it can be explained as a result of the analyses that the performance outputs are positively affected by the learning orientation, the companies’ adaptation to continuous change and development and their emphasis on market orientation at the same time.

Originality/value

The research is an original study as it analyzes the effects of learning orientations of logistics companies on the problems and opportunities experienced in the supply and distribution channel along with the pandemic process.

Details

Industrial and Commercial Training, vol. 56 no. 3
Type: Research Article
ISSN: 0019-7858

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Article
Publication date: 14 June 2022

Sheila Namagembe

The aim of the study was to examine the role of collaborative approaches (productive collaboration, collaborative innovation and collaborative risk management) in disaster risk…

231

Abstract

Purpose

The aim of the study was to examine the role of collaborative approaches (productive collaboration, collaborative innovation and collaborative risk management) in disaster risk situations. Thus, the study focused on the effect of productive collaboration and collaborative innovation on collaborative risk management, and the effect of collaborative risk management and collaborative innovation on adaptability.

Design/methodology/approach

Data were collected from nongovernmental organizations (NGOs). The Covariance Based Structural Equation Modeling software was used to obtain results on the influence of productive collaboration and collaborative innovation on collaborative risk management, the influence of collaborative innovation on adaptability and the influence of collaborative risk management on adaptability.

Findings

Findings indicated that both productive collaboration and collaborative innovation influence collaborative risk management, and both collaborative innovation and collaborative risk management influence adaptability.

Research limitations/implications

The study mainly focused on the NGOs eliminating the government, beneficiaries and other actors that may be involved in disaster risk situations. The research has implications to decision makers in government, NGOs and other actors concerned with disaster risk management.

Originality/value

Countries worldwide are focusing on collaborative innovation and productive collaboration in addition to collaborative risk management to respond to epidemics and natural disasters. Despite the relevance of the collaborative initiatives, empirical research explaining the relevance of the variables to adaptability of actors during epidemics or natural disasters is still lacking.

Details

Continuity & Resilience Review, vol. 4 no. 2
Type: Research Article
ISSN: 2516-7502

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 December 2023

Ahmad Rafiki, Sutan Emir Hidayat and Muhammad Dharma Tuah Putra Nasution

This study aims to examine the moderator effect of religiosity on the relationship between halal brand awareness and habit towards purchasing decisions of halal products.

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Abstract

Purpose

This study aims to examine the moderator effect of religiosity on the relationship between halal brand awareness and habit towards purchasing decisions of halal products.

Design/methodology/approach

The quantitative method is used in this study. Descriptive and statistical (multiple and moderated regression) analyses are employed to test the hypothesis according to the research model. The data is collected using a cross-sectional design from 197 respondents consisting of business owners in North Sumatera, Indonesia.

Findings

It is found that both halal brand awareness and habit have a positive and significant effect on the purchasing decision of halal products. Meanwhile, religiosity significantly acts as a moderating variable in the relationship between awareness and purchasing decisions, as well as habit and purchasing decisions.

Research limitations/implications

This study revealed the important factor of religiosity as a moderating factor in purchase decisions of halal products. The government may need to collaborate with Islamic educational institutions to raise awareness of the halal concept and product awareness. It is assumed that individuals who know about the Islamic religion will have a higher degree of awareness of halal products compared to individuals with limited knowledge of Islam; thus, providers of Islamic education play a crucial role in raising the level of awareness of halal products. Schools may serve as catalysts for the dissemination of knowledge of halal products.

Originality/value

Developing halal product markets can be done by enhancing the religiosity level of consumers, one of them through attending formal or informal religious classes.

Details

PSU Research Review, vol. 8 no. 3
Type: Research Article
ISSN: 2399-1747

Keywords

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