scholarly journals Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic

2020 ◽  
Vol 16 (4) ◽  
pp. 533-539
Author(s):  
Trevor Hopper
Keyword(s):  
Expert Advice ◽  
Social Implications ◽  
Content Type ◽  
The Social ◽  
The Usa ◽  
Short Run ◽  
Development Goals ◽  
Media Reports ◽  
The Uk ◽  
And Control

Purpose The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand. Findings Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic. Research limitations/implications This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author’s political opinions and beliefs. Practical implications This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation’s sustainable development goals. Social implications The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder.

scholarly journals Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic

2021 ◽  
Author(s):  
Trevor Hopper
Keyword(s):  
Expert Advice ◽  
Social Implications ◽  
Analysis And Evaluation ◽  
The Social ◽  
The Usa ◽  
Short Run ◽  
Development Goals ◽  
Media Reports ◽  
The Uk ◽  
And Control

© 2020, Emerald Publishing Limited. Purpose: The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach: The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand. Findings: Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic. Research limitations/implications: This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author’s political opinions and beliefs. Practical implications: This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation’s sustainable development goals. Social implications: The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value: A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder.

scholarly journals Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic

2021 ◽  
Author(s):  
Trevor Hopper
Keyword(s):  
Expert Advice ◽  
Social Implications ◽  
Analysis And Evaluation ◽  
The Social ◽  
The Usa ◽  
Short Run ◽  
Development Goals ◽  
Media Reports ◽  
The Uk ◽  
And Control

© 2020, Emerald Publishing Limited. Purpose: The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach: The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand. Findings: Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic. Research limitations/implications: This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author’s political opinions and beliefs. Practical implications: This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation’s sustainable development goals. Social implications: The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value: A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder.

The Age of No Retirement

2015 ◽  
Vol 19 (4) ◽  
pp. 159-164
Author(s):  
Jonathan Collie
Keyword(s):  
Social Enterprise ◽  
Design Methodology ◽  
Social Implications ◽  
Healthy Life ◽  
Content Type ◽  
New Era ◽  
The Social ◽  
New Thinking ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the value, often overlooked, inherent within a society where people are living longer, healthier and more productively than ever before. Design/methodology/approach – This paper is a summary of the activities, achievements and objectives of “The Age of No Retirement” movement for social change since its inception on 1st October 2014. Findings – The spectacular demand for new thinking and design-led action across all sectors of society to break down the ageist stereotypes that are impeding age-neutral societal progress in the UK. Practical implications – Communities, employers, individuals – EVERYONE – can begin to harness the incredible power of the Xtra 10 (the extra ten years of healthy life expectancy that modern generations can now expect – in the middle of their lives!). Social implications – The social implications are almost limitless – for a new era of over-50 makers, designers, entrepreneurs, workers, leaders, learners, teachers, doers, intergenerational catalysts, etc., the list goes on. Originality/value – The Age of No Retirement is a design-led social enterprise that is driving new thinking in the Age space.

scholarly journals Master’s thesis research in social marketing (1971-2015)

2018 ◽  
Vol 8 (1) ◽  
pp. 58-98 ◽  
Author(s):  
V. Dao Truong ◽  
Timo Dietrich
Keyword(s):  
Social Marketing ◽  
Limited Attention ◽  
Host Countries ◽  
Content Type ◽  
Learning And Teaching ◽  
The Social ◽  
Master's Thesis ◽  
The Usa ◽  
The Subject ◽  
The Uk

Purpose Limited attention has been given to the study of social marketing at the graduate level. Such a study not only reveals research interests and trends, but also provides insights into the level of academic evolution or maturity of the social marketing field. This paper aims to examine social marketing as the subject of master’s theses. Design/methodology/approach A search strategy found 266 social marketing-focused master’s theses completed from 1971 to 2015. These theses were analysed by host countries, institutions, disciplinary contexts and degree programmes for which they were submitted. Findings Only four theses were submitted from 1971-1980 and eight completed in 1981-1990. The number of theses increased to 35 in 1991-2000, 118 between 2001 and 2010 and 101 in the past five years (2011-2015). The USA was the leading producer of social marketing master’s theses, followed by Canada, Sweden, China, South Africa, the UK and Kenya. A majority of theses were housed in the disciplines of business, health and communication, and none of them was submitted for a Master of Social Marketing degree. Originality/value This is the first study that investigates master’s theses with an exclusive focus on social marketing. Implications for the evolution, learning and teaching of social marketing are provided.

Scandals of abuse: policy responses in intellectual disabilities

2015 ◽  
Vol 35 (1/2) ◽  
pp. 107-124 ◽  
Author(s):  
Peter Mark Halladay ◽  
Charlene Harrington
Keyword(s):  
Theoretical Framework ◽  
Case Study Methodology ◽  
Content Type ◽  
Descriptive Case Study ◽  
Individual Level ◽  
Policy Responses ◽  
The Social ◽  
The Usa ◽  
The Individual ◽  
The Uk

Purpose – The purpose of this paper is to compare two scandals related to the care of individuals with intellectual and developmental disabilities (I/DD) in the USA and the UK. Design/methodology/approach – A descriptive case study methodology was used to conduct an in-depth qualitative analysis of the two scandals to examine the process of scandal development, and to survey the policy response against policy trends and theories of abuse in each case. The two cases were systematically analysed against a theoretical framework derived from Bonnie and Wallace (2003) theoretical framework for understanding abuse based on its sociocultural context, the social embeddedness of organisations providing care, and the individual level characteristics and interactions of subjects and carers. Findings – In both cases the process of scandal construction was comparable, and each case offered confirmatory support to extant theories of abuse, and to wider policy trends within I/DD. Research limitations/implications – The study examines only the short-term policy responses to the scandals in two countries, based on published material only. Originality/value – This paper contributes an international comparison of the similarities and differences in the social construction of scandal and the policy responses to abuse and neglect of a vulnerable population using systematic analytical frameworks.

The external affairs of the Hong Kong SAR: UK-Hong Kong economic relations

2019 ◽  
Vol 8 (2) ◽  
pp. 126-136
Author(s):  
Tim Summers
Keyword(s):  
Hong Kong ◽  
Content Type ◽  
Economic Relations ◽  
External Relations ◽  
Hong Kong Sar ◽  
The Usa ◽  
Economic Relationship ◽  
Media Reports ◽  
The Uk ◽  
High Degree

Purpose The purpose of this paper is to examine economic relations between Hong Kong and the UK, especially since 2012, in order to shed light on the management of Hong Kong’s external relations. Design/methodology/approach The context for the research is discussion of “grey areas” between Hong Kong’s external relations and foreign affairs. Research is based on textual analysis of British and some Hong Kong policy documents, government statements and media reports, as well as personal discussions with many involved in UK-Hong Kong ties. Findings The paper finds that the UK-Hong Kong economic relationship is managed autonomously, demonstrating Hong Kong’s external economic affairs and bilateral exchanges being practised with a high degree of autonomy. It also shows the importance that the British government attaches to its economic relationship with Hong Kong in its own right, and the likely increase in that importance as Brexit unfolds. Originality/value The paper engages in detailed analysis of economic relations between the UK and Hong Kong, in contrast to most post-1997 studies which have focused on Hong Kong’s ties with the USA or European Union.

Immigration and neoliberalism: three cases and counter accounts

2016 ◽  
Vol 29 (1) ◽  
pp. 43-79 ◽  
Author(s):  
Cheryl Lehman ◽  
Marcia Annisette ◽  
Gloria Agyemang
Keyword(s):  
Moral Agency ◽  
Design Methodology ◽  
Immigration Policies ◽  
Unique Contribution ◽  
Content Type ◽  
Advanced Economies ◽  
The Social ◽  
The Usa ◽  
The Uk ◽  
Immigrant Narratives

Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

Does educational progress impact energy consumption? A causality test for India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Soumen Rej ◽  
Barnali Nag
Keyword(s):  
Energy Consumption ◽  
Energy Supply ◽  
Causality Test ◽  
Content Type ◽  
Vector Error Correction ◽  
Educational Advancement ◽  
Long Run ◽  
Short Run ◽  
Development Goals ◽  
Per Capita

Purpose Both energy and education have been positioned as priority objectives under the itinerary of UN development goals. Hence, it is necessary to address the implicit inter relationship between these two development goals in the context of developing nations such as India who are trying to grow in both per capita income and socio economic factors whilst struggling with the challenges of a severe energy supply constrained economy. Design/methodology/approach In the present study, the causal relationship between energy consumption per capita and education index (EI) as a proxy of educational advancement is investigated for India for 1990–2016 using the Johansen-Juselius cointegration test and vector error correction model. Findings The empirical results infer although energy consumption per capita and EI lack short run causality in either direction, existence of unidirectional long run causality from EI to per capita energy consumption is found for India. Further, it is observed that energy consumption per capita takes around four years to respond to unit shock in EI. Research limitations/implications The findings from this study imply that with the advancement of education, a rise in per capita energy consumption requirement can be foreseen on the demand side, and hence, India’s energy policy needs to emphasize further its sustainable energy supply goals to meet this additional demand coming from a population with better education facilities. Originality/value The authors hereby confirm that this manuscript is entirely their own original study and not submitted elsewhere.

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