Gatekeepers of sustainability information: exploring the roles of accountants

2015 ◽  
Vol 11 (3) ◽  
pp. 333-361 ◽  
Author(s):  
Stefan Schaltegger ◽  
Dimitar Zvezdov
Keyword(s):  
Information Management ◽  
Sustainability Reporting ◽  
Accounting Education ◽  
Sustainability Management ◽  
Content Type ◽  
Accounting Practice ◽  
Sustainability Accounting ◽  
And Performance ◽  
The Uk

Purpose – This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information, and if yes, what their role is. The actual involvement of accountants in corporate environmental and sustainability management has merely been investigated to date. Design/methodology/approach – Based on 58 in-depth interviews with corporate practitioners, this paper, first, explores the roles in the sustainability accounting practice in companies which are considered to be leading in sustainability reporting in the UK and Germany. Second, the role of accountants is analysed from a power theory perspective. Findings – The main findings suggest that accountants are partially involved in sustainability accounting practice but mainly exert a gate-keeping role between sustainability managers and higher management. The findings raise questions of how to better involve accountants in earlier steps of the sustainability management accounting process. Research limitations/implications – The explorative research is based on interviews in European companies considered to be among the leaders in sustainability reporting. Practical implications – Empirically investigating the role of accountants can help improve sustainability accounting practice and education. Should it turn out that the accountants have no other option but to act as gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accountants and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched. Social implications – The paper empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures. Originality/value – The paper investigates and discusses the accountant’s contribution to sustainability information management. The empirical analysis is based on a framework to identify different roles in sustainability accounting. Two possible development paths for a stronger constructive involvement of accountants are identified – to improve sustainability education for accountants if lack of sustainability knowledge is a major obstacle, and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process.

scholarly journals Antecedents of product placement effectiveness across cultures

2016 ◽  
Vol 33 (1) ◽  
pp. 5-24 ◽  
Author(s):  
Fanny Fong Yee Chan ◽  
Dan Petrovici ◽  
Ben Lowe
Keyword(s):  
Purchase Intention ◽  
Product Placement ◽  
Brand Attitude ◽  
Cultural Dimensions ◽  
Content Type ◽  
Performance Orientation ◽  
Product Placements ◽  
And Performance ◽  
The Uk

Purpose – The purpose of this paper is to contribute to the marketing literature by developing and testing a conceptual model to examine the effects of product placement across a country low in assertiveness and performance orientation (the UK) and a country high in assertiveness and performance orientation (Hong Kong (HK)). Design/methodology/approach – A content analysis of brand appearances in high grossing films within the UK and HK was conducted followed by a 2×2 between-subjects experiment (n=572). Findings – The results indicate participants exposed to prominent placements have a less positive brand attitude and lower purchase intention toward the placed brand. Likewise, respondents exposed to a less well-known placed brand tend to have a less positive brand attitude and lower purchase intention toward the placed brand. There is evidence of interaction effects with cultural dimensions such as assertiveness and performance orientation within the UK and HK. Practical implications – The results suggest that product placements can be optimized through tailored campaigns targeted at markets with known cultural characteristics. With advances in digital technology, such practices are becoming more frequent and more feasible. Originality/value – This is one of the first studies to explore the effect of culture on perceptions of product placement and the first study to empirically examine the role of prominence and brand awareness, and their interactions with GLOBE values on the effectiveness of product placement.

A study of factors which influence the job satisfaction of stockpeople on commercial pig farms

1990 ◽  
Vol 1990 ◽  
pp. 95-95
Author(s):  
R C Segundo ◽  
P R English ◽  
G Burgess ◽  
S A Edwards ◽  
O MacPherson ◽  
...  
Keyword(s):  
Job Satisfaction ◽  
Reproductive Performance ◽  
Research Work ◽  
Farm Animals ◽  
Considerable Influence ◽  
Pig Farms ◽  
And Performance ◽  
The Uk ◽  
Farm Livestock

The role of stockmanship in relation to the wellbeing of farm animals has been emphasised in the UK Codes of Recommendations for the Welfare of Farm Livestock (MAFF, 1983). Moreover, previous research work has demonstrated important effects of good and bad stockmanship not only on welfare but also on growth, lactational and reproductive performance of pigs and other farm livestock (Hemsworth et al, 1987). There is a need, therefore, to establish the factors which motivate and demotivate stockpeople since the degree of job satisfaction is likely to have a considerable influence on the attitude and performance of stockpeople and on their empathy with the animals in their care. With this objective in mind, a questionnaire was designed to investigate the aspects which could have an influence on the job satisfaction of the stockpeople involved in pig production.

The reflexive turn in key account management

2014 ◽  
Vol 48 (11/12) ◽  
pp. 2071-2104 ◽  
Author(s):  
Markus Vanharanta ◽  
Alan J.P. Gilchrist ◽  
Andrew D. Pressey ◽  
Peter Lenney
Keyword(s):  
Empirical Studies ◽  
Negative Relationship ◽  
Success Rates ◽  
Key Account Management ◽  
Content Type ◽  
Account Management ◽  
Long Run ◽  
Key Account ◽  
And Performance ◽  
The Uk

Purpose – This study aims to address how and why do formal key account management (KAM) programmes hinder effective KAM management, and how can the problems of formalization in KAM be overcome. Recent empirical studies have reported an unexpected negative relationship between KAM formalization and performance. Design/methodology/approach – An 18-month (340 days) ethnographic investigation was undertaken in the UK-based subsidiary of a major US sports goods manufacturer. This ethnographic evidence was triangulated with 113 in-depth interviews. Findings – This study identifies how and why managerial reflexivity allows a more effectively combining of formal and post-bureaucratic KAM practices. While formal KAM programmes provide a means to initiate, implement and control KAM, they have an unintended consequence of increasing organizational bureaucracy, which may in the long-run hinder the KAM effectiveness. Heightened reflexivity, including “wayfinding”, is identified as a means to overcome many of these challenges, allowing for reflexively combining formal with post-bureaucratic KAM practices. Research limitations/implications – The thesis of this paper starts a new line of reflexive KAM research, which draws theoretical influences from the post-bureaucratic turn in management studies. Practical implications – This study seeks to increase KAM implementation success rates and long-term effectiveness of KAM by conceptualizing the new possibilities offered by reflexive KAM. This study demonstrates how reflexive skills (conceptualized as “KAM wayfinding”) can be deployed during KAM implementation and for its continual improvement. Further, the study identifies how KAM programmes can be used to train organizational learning regarding KAM. Furthermore, this study identifies how and why post-bureaucratic KAM can offer additional benefits after an organization has learned key KAM capabilities. Originality/value – A new line of enquiry is identified: the reflexive-turn in KAM. This theoretical position allows us to identify existing weakness in the extant KAM literature, and to show a practical means to improve the effectiveness of KAM. This concerns, in particular, the importance of managerial reflexivity and KAM wayfinding as a means to balance the strengths and weaknesses of formal and post-bureaucratic KAM.

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 Talent and student private rented sector bottlenecks: a preliminary UK investigation

2015 ◽  
Vol 33 (3) ◽  
pp. 287-302 ◽  
Author(s):  
Simon Huston ◽  
Arvydas Jadevicius ◽  
Negin Minaei
Keyword(s):  
Preliminary Investigation ◽  
Secondary Data ◽  
Content Type ◽  
Service Levels ◽  
Macroeconomic Analysis ◽  
Management Procedures ◽  
Size Growth ◽  
And Performance ◽  
The Uk ◽  
Rented Sector

Purpose – The purpose of this paper is to sketch the UK housing backdrop, review the student private rented sector (PRS) and assess the experience of post-graduate university student tenants in the PRS. Design/methodology/approach – A literature review puts the issues of student-PRS responsiveness into context and helps to untangle some UK housing issues. The private sector’s size, growth and performance is assessed by reviewing secondary data. In-depth interviews were then conducted at a regional university campus. Findings – The study confirms accumulating evidence of an unbalanced UK housing market. The study identified four main PRS issues: first, rapid university expansion without accompanying residential construction has sparked rampant PRS growth with, second, quality issues, third, in tight letting market conditions, rented agent service levels fell and fourth, part of the problem is complex PRS management procedures. Research limitations/implications – The research has three noteworthy limitations. First, the macroeconomic analysis integrated secondary research without independent modelling. Second, the views of letting agents, university property managers, planning officers or landlords were not canvassed. Finally, the pilot interviews were geographically restricted. Practical implications – When they expand, universities, local authorities and industry players need to give due consideration to plan for, design and develop quality student accommodation. Over-reliance on the PRS without informed oversight and coordination could undermine student experience and erode long-term UK competitiveness. Social implications – The lack of quality student rented accommodation mirrors a general housing malaise around affordability, polarisation and sustainable “dwelling”. Standards and professionalism in the rented sector is part of the overall quality mix to attract global talent. Originality/value – The preliminary investigation uses mixed-methods to investigate PRS service delivery. It illustrates the interplay between professional property management and wider issues of metropolitan productivity, sustainability and resilience.

Internal projects as strategic tools: an organisation-level perspective and a research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Torbjørn Bjorvatn
Keyword(s):  
Project Management ◽  
Theory Development ◽  
Future Research ◽  
Content Type ◽  
Theoretical Contribution ◽  
Research Areas ◽  
Linear Relationships ◽  
Strategic Role ◽  
And Performance

PurposeThe purpose of this conceptual paper is to describe and explain how organisations use internal projects to implement organisation-level strategy objectives.Design/methodology/approachTheory development with an emphasis on explaining key constructs and their mutual relationships. The theoretical contribution is represented in a diagram along with a detailed verbal account.FindingsThe paper develops a dynamic, cross-level framework to illustrate the organisational processes and outcomes that determine project-based strategy implementation within a single organisation. The interplay between the base organisation and the project, and benefits realisation were singled out as key future research areas. The proposed framework engages with central discourses in the fields of project management, strategic management, innovation studies, knowledge management and organisation studies.Research limitations/implicationsOnly the contours of an organisation-level theory of strategically motivated internal projects are outlined. Future research must elaborate on the complexities, the non-linear relationships and the boundary conditions that follow from the proposed framework.Practical implicationsManagers are alerted to the strategic role of internal projects, how these projects help connect strategy and performance and what the accompanying organisational processes and outcomes look like.Originality/valueThe paper constitutes an early conceptual treatment of strategy-driven internal projects as a distinct project category, thus addressing a major knowledge gap in project studies. Organisational project-management theory is extended with suggestions for future research.

How the creative mindset affects entrepreneurial success in the tourism sector: the mediating role of innovation capability

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natthawut Yodchai ◽  
Pham Thi Minh Ly ◽  
Lobel Trong Thuy Tran
Keyword(s):  
Tourism Industry ◽  
Innovation Capability ◽  
Entrepreneurial Success ◽  
Content Type ◽  
Analytical Technique ◽  
Mediating Role ◽  
Business Goals ◽  
Tourism Sector ◽  
And Performance

Purpose This study aims to adopt implicit theory (IPT) to develop a creative mindset model and drive entrepreneurial success through innovation capability (IC). Design/methodology/approach Expert interviews were conducted using a questionnaire protocol. This study investigated the effect of the creative mindset on entrepreneurial success through IC, using a partial least squares analytical technique and by interviewing 176 Thai business owners. Findings The creative mindset drove entrepreneurial success through IC. Entrepreneurs possessing a growth mindset reflected and drove success directly or through IC. Although, those with a strong, fixed mindset did not significantly affect entrepreneurial success, they could drive success through IC. Research limitations/implications This study provides further insight into the probable causation of how the creative mindset and IC affect tourism entrepreneurs’ success. Accordingly, this study contributes a framework to help entrepreneurs’ creativity and performance in achieving their business goals. Originality/value Drawing from IPT, this study empirically tests and substantiates the mediating role of IC in the relationship between the creative mindset and entrepreneurial success in the tourism industry. This study can help entrepreneurs increase their managerial effectiveness.

scholarly journals The newly created Publicly Available Specification (PAS 141) for reusable electrical/electronic products

2014 ◽  
Vol 25 (8) ◽  
pp. 1135-1147 ◽  
Author(s):  
Joao Quariguasi-Frota-Neto ◽  
Andrew Reade ◽  
Azadeh Dindarian ◽  
Andrew Gibson
Keyword(s):  
Necessary Conditions ◽  
Future Research ◽  
Electronic Products ◽  
Content Type ◽  
Business Innovation ◽  
Scant Attention ◽  
The Uk ◽  
Comprehensive Framework ◽  
Future Work

Purpose – In 2011, a governmental initiative driven by the Department for Business Innovation and Skills invited the British Standards Institute (BSI) to write and publish a publicly available specification (PAS) for the reuse of waste electrical and electronic equipment entitled PAS 141. The specification's ambitious goals, chief among them to reduce the amount of e-waste generated in the UK, has prompted debate as to whether they are realistic and the extent to which they can be influenced by the certification. The purpose of this paper is to propose a comprehensive framework that can be used in future research to enhance understanding of the mechanisms by which the introduction of PAS 141 certification could lead to the fulfillment of its goals, that is, successful uptake. The authors believe this framework can serve as a roadmap for those interested in the investigation of this novel certification and its effect on the market for reusable electrical and electronic products. Design/methodology/approach – This paper is based on interviews with reuse organizations and first hand experience as a participant in the steering group that elaborated the certification being investigated, i.e. PAS 141. Findings – It is uncertain whether PAS 141 will fulfill its promises, which are, in the view of the authors, rather ambitious, e.g. reduce e-waste. Furthermore, more research is needed to examine the effect that the introduction of the certification has on the materialization of its goals, and on the complex inter-relationship that exist between the goals and what the authors define as intermediary necessary conditions. Research limitations/implications – This is the first attempt the outline the research needs that arise from the introduction of PAS-141, and the authors believe that there are other equally important questions that are yet to be presented and examined. Practical implications – This paper proposes 28 hypotheses which will help future work to empirically establish: the possibility of PAS-141 attaining its goals and the main necessary conditions for that to happen. This information is pivotal to determine whether the certification is working and to pinpoint opportunities for improvement. Social implications – This works contributes to the understanding of the role of certification on the market of reused products, which employs a large number of people, and in particular, whose coming from disadvantaged backgrounds. Originality/value – Although certification in general has been widely investigated in prior research, scant attention has been paid to certification in the context of electronic products. To the best of the knowledge, this is the first paper of its kind, as it is the first to examine certification in that context.

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

Characteristics of UK higher education institutions that disclose sustainability reports

2018 ◽  
Vol 19 (7) ◽  
pp. 1279-1298 ◽  
Author(s):  
Remmer Sassen ◽  
Dominik Dienes ◽  
Johanna Wedemeier
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Research Question ◽  
Corporate Sustainability ◽  
Public Funding ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
The Uk ◽  
Uk Higher Education

Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

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