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Article
Publication date: 6 March 2007

Sharron O'Neill

This paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner‐driver truck…

1634

Abstract

Purpose

This paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner‐driver truck operators.

Design/methodology/approach

Fictional prose.

Findings

Finds that questions about corporate social responsibility and accountability for driver safety remain unanswered by the 2005 New South Wales Parliament's Stay‐safe Committee's Inquiry into Road Safety Administration in New South Wales.

Research limitations/implications

Encourages further research into the social effects of transport industry accounting practices particularly in terms of exploring links between performance measurement and road safety.

Originality/value

A creative reflection on performance measurement and corporate accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 16 February 2015

Sharron O'Neill, Geoff McDonald and Craig Michael Deegan

The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting…

1503

Abstract

Purpose

The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about (the same) reality.

Design/methodology/approach

The empirical analysis focuses on the procedures by which organisations translate work-related injury outcomes to accounting numbers. First, existing procedures are problematised within their institutional context. This highlights complementary elements of translation and neo-institutional theory that together explain how institutional factors might operate to constrain the problematising process. An empirical analysis of workers’ compensation data covering a ten year period is then conducted to calculate and contrast performance using two competing logics of accounting for injury.

Findings

The findings demonstrate that different representations of reality may result not only from accounting choices as to “what” is measured, but also from accounting choices as to “how subsets of measured data are organised”. Specifically, different ways of organising injury data into subsets led to different representations of the reality of overall injury performance. The evidence further suggests taken-for-granted assumptions and institutionalised practices may prevent adequate problematisation of the underpinning logic that guides the procedures for organising translations of work-related injury and illness to accounting numbers.

Practical implications

The results suggest the existing logic of accounting for injury fails to recognise the financial or non-financial complexity of non-fatal injury outcomes. “Lost time injury” measures are revealed as neither valid nor reliable measures of injury (or safety) and therefore inappropriate for informing the occupational health and safety (OHS) decisions of managers, boards and external stakeholders. These findings reveal an urgent need for change in injury accounting practice and, in turn, raise serious concerns about the increasingly institutionalised global template for external disclosure of OHS performance information.

Originality/value

This paper takes a novel look at the construction of social performance measures and suggests further attention to the construction of accounting subsets is warranted. In demonstrating serious problems in accounting logic that underpin existing, and deeply institutionalised, measurement and reporting practices, the findings reinforce the need to routinely re-problematise accounting practices. Failure to critically review those accounting translations that underpin decision-making may prove a fatal mistake.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 20 April 2012

Kevin Clarke, Jack Flanagan and Sharron O'Neill

The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers…

636

Abstract

Purpose

The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting methods, bounded by the end of the dot.com boom in 2001 and the global financial crisis in 2008. Protection and expansion of a profession's core knowledge through effective research is regarded as a hallmark of ongoing professional recognition and success in winning ARC grants is one indicator of the strength of this research. Reasons for the absolute and relative performance of accounting researchers in winning ARC grants are explored.

Design/methodology/approach

ARC statistics for the 2000‐2008 period were analysed, along with additional data from the relevant professional associations and the Commonwealth Department of Education, Employment and Workplace Relations.

Findings

The results indicate that Australian accounting researchers are performing poorly in absolute and relative terms when compared with their professional peers. Some evidence exists that accounting research cultures seem to flourish in only a handful of universities, and that accounting academics are overloaded with teaching to the detriment of research.

Originality/value

The study adds to the growing interest in the value added by accounting research to the accounting profession, the corporate sector and society at large. While the publishing record of Australian accounting researchers appears healthy, when compared with their accounting peers overseas, they perform poorly in winning competitive grants relative to researchers from other professions. This may be a timely wakeup call to the accounting profession that the social acceptance of accounting knowledge should not be taken for granted.

Details

Pacific Accounting Review, vol. 24 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 22 November 2011

Kevin Clarke, Jack Flanagan and Sharron O'Neill

The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research…

1373

Abstract

Purpose

The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research funding in the post‐Enron period than researchers in other commerce‐related disciplines.

Design/methodology/approach

The study measures disciplinary research activity using successful Australian Research Council Linkage and Discovery grants for the period 2000 to 2008. The study identifies the number of grants received, the total dollar amount funded, the number of participating institutions, individual researchers and (where applicable) partnering organisations. Using these criteria, the study compares the success of accounting with that of banking and finance, economics and business and management.

Findings

The study highlights accounting's failure to attain comparable levels of research funding relative to other commerce‐related disciplines (both in terms of grants and dollars), even given the public profile of accounting events post‐Enron. The study reveals a significantly higher “elite institution effect” exists in accounting and lower levels of academic and commercial partnerships when compared to other disciplines. The study examines potential reasons for the lack of ARC funding won by accounting researchers.

Practical implications

The persistently low level of representation of accounting researchers among ARC grant winners during this period appears counterintuitive to the traditional “professional model” that links university‐based disciplinary members with practitioners. Why accounting, as a high‐profile profession diverges from this model should be of concern to researchers, universities and the accounting profession.

Originality/value

The study's use of comparative ARC data extends and contextualises earlier studies that have sought to examine the state of accounting research in Australia.

Available. Content available
Article
Publication date: 6 March 2007

Steve Evans

366

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 October 2017

Leigh-Ann Sweeney and Sharron FitzGerald

The purpose of this paper is to examine the barriers preventing women in prostitution from accessing co-ordinated health services in the Republic of Ireland. By examining the…

426

Abstract

Purpose

The purpose of this paper is to examine the barriers preventing women in prostitution from accessing co-ordinated health services in the Republic of Ireland. By examining the experiences of migrant women engaged in prostitution, the research contributes to knowledge pertaining to the psychosocial experiences of female sex workers’ access to healthcare.

Design/methodology/approach

The study interviewed migrant women across Ireland, using a biographical narrative approach and an adapted voice-centred relational model of analysis to determine the necessity for a health promotion strategy for this demographic.

Findings

The findings indicate migrant women work primarily indoors, hold precarious legal status and are in Ireland due to processes of globalisation, migration and economic necessity. The women discussed their entry into prostitution and their experiences within prostitution in the context of their psychosocial experiences.

Research limitations/implications

While the findings are from a small qualitative sample confined to the Republic of Ireland, it is the first study to prioritise migrant sex workers’ psychosocial experiences in Ireland.

Practical implications

The research concludes education and service development that respects the various social determinants impacting women in prostitution is missing but remains necessary in Ireland. It finds a gendered reform of policies using an ecological framework for health that can address issues of poverty, migration and the global trends of the sex industry.

Social implications

This means a national review of current services in health, social work and community development fields is timely.

Originality/value

This paper gives insight into the lives of migrant women involved in the sex industry and can make an important contribution to future research directions and practice in Irish and European prostitution contexts.

Details

International Journal of Migration, Health and Social Care, vol. 13 no. 4
Type: Research Article
ISSN: 1747-9894

Keywords

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Article
Publication date: 19 September 2022

Richard Olley

The themes that emerged from the qualitative data of a mixed methods study that explored the effects of leadership style on the job satisfaction of aged care workers.

781

Abstract

Purpose

The themes that emerged from the qualitative data of a mixed methods study that explored the effects of leadership style on the job satisfaction of aged care workers.

Design/methodology/approach

The study is a mixed methods study with the qualitative approach informing the interpretative phenomenological analysis from the transcripts of semi-structured interviews.

Findings

Three themes related to the effects of leadership style on job satisfaction of aged care employees emerged from the IPA. These themes were, The Context of Aged Care, Employee Engagement and Voice and Leader Behaviour. Job burnout and organisational disengagement were prevalent in participants of the qualitative study.

Research limitations/implications

The research deployed quantitative measurements to determine the differences between aged care leaders and their followers and used these to explore participants’ lived experiences and how they made sense of their personal and social worlds at work. In the quantitative study, there may be an overstatement of the strength of the relationship between variables among those motivated to participate in the study. The qualitative study requires the researcher to be thorough in describing the research context, and it may be that those who wish to transfer the results of this study to a different one are responsible for making the judgement on the suitability of the transferability of findings.

Practical implications

Decreasing job disengagement and burnout will positively impact reducing attrition and turnover and, thus, the availability of the aged care workforce. It will inform leadership development programs and training in aged care and other health and social care sectors.

Social implications

The workforce is a primary consideration for aged care in Australia and globally. Reducing burnout and disengagement will reduce workforce attrition, thus, improving the care for some of the most vulnerable in the population.

Originality/value

This report is from original research with ethical clearance from a university human research ethics committee contributing to the knowledge of leadership practice in aged care in Australia.

Details

Leadership in Health Services, vol. 36 no. 1
Type: Research Article
ISSN: 1751-1879

Keywords

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Article
Publication date: 1 December 2020

Xiaodong Li, Chen Zhang, Juan Chen and Shengliang Zhang

The domain of monetary donation is evolving with the combination of professional donation platforms and social network sites (SNSs) in the agency process, potentially enhancing…

738

Abstract

Purpose

The domain of monetary donation is evolving with the combination of professional donation platforms and social network sites (SNSs) in the agency process, potentially enhancing information communication and facilitating money transfers between donors and recipients. However, SNS donation avoidance hinders the leveraging of significant economic and social values. To address the limited understanding of the phenomenon of SNS donation avoidance, this study aims to investigate the influencing factors of people's avoidance behavior in the agency process of SNS donation.

Design/methodology/approach

A model was devised containing four process-related factors (requests overload, process ambiguity, channel security concerns and perceived distributive injustice) as antecedents of SNS donation avoidance, with probable mediating paths of negative emotions, altruistic outcome expectation and egoistic outcome expectation. Data were collected through a survey of 398 users of WeChat Moment in China. Structural equation modeling was used to analyze the proposed model.

Findings

All four process-related factors have positive associations with SNS donation avoidance. Requests overload, channel security concerns and perceived distributive injustice all positively influence people's expectation of negative emotions and lead, in turn, to their SNS donation avoidance. Perceived distributive injustice also leads to SNS donation avoidance via negatively influencing people's expectations of both altruistic and egoistic outcomes.

Originality/value

Theoretically, this empirical study synthetically associates process-related factors to donation avoidance through the paths of emotional responses and rational outcome expectations. Practically, it emphasizes key factors to consider in the process management of SNS donation.

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