NGO accountability: retrospective and prospective academic contributions

2019 ◽  
Vol 32 (8) ◽  
pp. 2353-2366 ◽  
Author(s):  
Gloria Agyemang ◽  
Brendan O’Dwyer ◽  
Jeffrey Unerman
Keyword(s):  
Review Essay ◽  
Design Methodology ◽  
Management Control ◽  
Future Research ◽  
Prospective Analysis ◽  
Special Issue ◽  
Content Type ◽  
Recent Developments ◽  
Ngo Accountability ◽  
Selection Of

Purpose The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability. Design/methodology/approach The paper is a reflective review essay. Findings The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability. Originality/value The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

scholarly journals Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lai ◽  
Riccardo Stacchezzini
Keyword(s):  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Professional Capital ◽  
Research And Practice ◽  
Corporate Reporting ◽  
Professional Challenges ◽  
Reporting Practice

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting. Design/methodology/approach The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting. Findings The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting. Research limitations/implications Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions. Originality/value The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

Teaching and learning

2016 ◽  
Vol 24 (3) ◽  
pp. 294-317 ◽  
Author(s):  
Grant Samkin ◽  
Lesley Stainbank
Keyword(s):  
Fast Moving ◽  
Teaching And Learning ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Accounting Profession ◽  
Content Type ◽  
University Environment ◽  
Empirical Approaches ◽  
Practical Implications

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research. Practical implications This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession. Originality/value This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

Miniature and microrobots: a review of recent developments

2015 ◽  
Vol 42 (2) ◽  
pp. 98-102 ◽  
Author(s):  
Robert Bogue
Keyword(s):  
Design Methodology ◽  
Swarm Robotics ◽  
Power Sources ◽  
Content Type ◽  
Miniature Robots ◽  
Healthcare It ◽  
Recent Developments ◽  
And Control ◽  
Insight Into ◽  
Selection Of

Purpose – This paper aims to provide an insight into recent miniaturised robot developments and applications. Design/methodology/approach – Following an introduction, this article discusses the technology and applications of miniature robots and considers swarm robotics, assembly robots, flying robots and their uses in healthcare. It concludes with a brief consideration of the emerging field of nanorobotics. Findings – This shows that all manners of miniaturised terrestrial, airborne and aquatic robots are being developed, but size and weight restraints pose considerable technological challenges, such as power sources, navigation, actuation and control. Prototypes have been developed for military, assembly, medical, environmental and other applications, as well as for furthering the understanding of swarm behaviour. In the longer term, microrobots and nanorobots offer prospects to revolutionise many aspects of healthcare, such as cancer treatment. Originality/value – This study provides details of a wide-ranging selection of miniaturised robot developments.

Mahalanobis Taguchi system: a review

2015 ◽  
Vol 32 (3) ◽  
pp. 291-307 ◽  
Author(s):  
Elham Ghasemi ◽  
Abdollah Aaghaie ◽  
Elizabeth A. Cudney
Keyword(s):  
Pattern Recognition ◽  
Multivariate Analysis ◽  
Design Of Experiments ◽  
Case Studies ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Future Studies ◽  
System A ◽  
Selection Of

Purpose – The purpose of this paper is to present and analyze the current literature related to developing and improving the Mahalanobis-Taguchi system (MTS) and to present the shortcomings related to this method for future research. Design/methodology/approach – In this paper, articles in the literature are classified to give an overview on the MT strategy. For this purpose, 46 articles are considered for classification from 2000 to 2013 on the basis of: MTS contribution area, description of the issue, and results. Findings – In this paper a review on the concepts and operations of the MTS was provided as a new method in the field of pattern recognition, multivariable diagnosis, and forecasting. A large number of studies were performed in recent years consisting of developing MTS and MTS case studies. The analysis of the articles showed the fields of MTS which had more potential for future studies and developing. The comparison of the MTS to other methods and the selection of the normal group for constructing the Mahalanobis space have received the most attention by researchers. In addition, several studies concentrated on the use of other methods instead of design of experiments, finding applications for multiclass MTS and finding an alternative for the SN ratio. Originality/value – This paper contains the publications in the field of MTS chronologically and shows different areas for developing and case studies. It will be useful to researchers and professionals who are interested in pattern recognition, multivariate analysis, and forecasting.

Employability of higher education graduates in Europe

2014 ◽  
Vol 35 (4) ◽  
pp. 418-424 ◽  
Author(s):  
Samo Pavlin ◽  
Ivan Svetlik
Keyword(s):  
Higher Education ◽  
Labour Market ◽  
Design Methodology ◽  
Global Changes ◽  
Special Issue ◽  
Strategic Development ◽  
Content Type ◽  
Scientific Approach ◽  
Selection Of

Purpose – The purpose of this paper is to introduce the special issue on “Employability of higher education graduates in europe” from the perspective of global changes. Design/methodology/approach – The empirically based papers of the special issue address six main areas related to the transition of graduates from education to the labour market: employment and employability, job (mis)match, development of particular areas of competency, new certificates of higher education, along with the disciplinarity and status of the self-perceived role of academics in supporting graduates’ careers. Findings – This issue provides empirical findings relevant to various stakeholders of higher education systems which are essential for strategic development in the area. Originality/value – The selection of papers proposes an interdisciplinary scientific approach in the areas of bridging (higher) education with the labour market.

Towards a resilient perspective in building conservation

2018 ◽  
Vol 8 (3) ◽  
pp. 309-320 ◽  
Author(s):  
Andrea Luciani ◽  
Davide Del Curto
Keyword(s):  
Climate Change ◽  
Design Methodology ◽  
Future Research ◽  
Special Focus ◽  
Contemporary Society ◽  
Sustainable Building ◽  
Content Type ◽  
Interdisciplinary Approaches ◽  
Recent Developments ◽  
Building Conservation

Purpose The purpose of this paper is to describe the cross-fertilisation process between the concept of resilience and building conservation. The authors discuss how the conservation field can address new issues posed by climate change and whether the concept of resilience plays a role within the framework of sustainable building conservation. Design/methodology/approach Starting from the use of resilience as a “travelling concept”, different interpretations of the term emerging from different fields are compared and interrelated in order to understand how this concept can impact future research in building conservation. Findings In addition to summarising recent developments in conservation theory with a special focus on how sustainability has influenced the field, this work also suggests some lines of research where resilience could foster interdisciplinary approaches to building conservation and presents some controversial outcomes. Originality/value The paper raises a discussion on how the concept of resilience could renew the field of building conservation, helping contemporary society to address the challenges of climate change.

Metaphors we manage and develop quality by

2020 ◽  
Vol 12 (4) ◽  
pp. 405-416
Author(s):  
Johan Lilja ◽  
Pernilla Ingelsson ◽  
Kristen Snyder ◽  
Ingela Bäckström ◽  
Christer Hedlund
Keyword(s):  
Quality Management ◽  
Literature Review ◽  
Design Methodology ◽  
Dynamic Properties ◽  
Critical Role ◽  
Critical Discussion ◽  
Future Research ◽  
Content Type ◽  
Selection Of

Purpose Metaphors are a powerful and human way of understanding and experiencing one kind of thing in terms of another. In quality management (QM), several metaphors are used to describe and bring to life the often-abstract QM concepts and systems. These metaphors are of great importance for how QM is understood, communicated and practiced. However, the metaphors of QM have seldom been systematically screened or put in focus, neither the topic of a critical discussion. The purpose of this paper is hence to contribute with a screening of the metaphors currently used, within QM literature and in practice among QM leaders, and then elaborate on their potential for improvement and development. Design/methodology/approach The paper is based on a literature review combined with interviews of QM leaders. Findings The paper highlights that the current QM metaphors provide intuitive associations to properties such as stability, shelter, and structure, but not to the important dynamic properties of QM, such as learning, or to the critical role of people in QM. What can be seen as core properties of QM are communicated by texts or labels added on to metaphors with properties that often are in sharp contrast to them. The paper also provides suggestions for further improvements and development. Originality/value The paper highlights the area of metaphors within QM as an important area for future research. It also provides insights concerning the successful use and selection of metaphors in future QM practice.

scholarly journals A set of motives to unite them all?

2015 ◽  
Vol 23 (1) ◽  
pp. 2-14 ◽  
Author(s):  
Alvaro Cuervo-Cazurra ◽  
Rajneesh Narula
Keyword(s):  
Multinational Enterprises ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
New Developments ◽  
Content Type ◽  
The Past ◽  
Nuanced Understanding ◽  
The Way

Purpose – The purpose of this paper is to introduce the debate forum on internationalization motives of this special issue of Multinational Business Review. Design/methodology/approach – The authors reflect on the background and evolution of the internationalization motives over the past few decades, and then provide suggestions for how to use the motives for future analyses. The authors also reflect on the contributions to the debate of the accompanying articles of the forum. Findings – There continue to be new developments in the way in which firms organize themselves as multinational enterprises (MNEs), and this implies that the “classic” motives originally introduced by Dunning in 1993 need to be revisited. Dunning’s motives and arguments were deductive and atheoretical, and these were intended to be used as a toolkit, used in conjunction with other theories and frameworks. They are not an alternative to a classification of possible MNE strategies. Originality/value – This paper and the ones that accompany it, provide a deeper and nuanced understanding on internationalization motives for future research to build on.

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