Social network influences on integrated reporting adoption and implementation – a UK perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fiona Robertson
Keyword(s):  
Sustainable Development ◽  
Social Influences ◽  
Small Sample ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Content Type ◽  
External Auditors ◽  
Adoption And Implementation ◽  
Internal Influences ◽  
The Uk

Purpose This paper aims to investigate social influences on the UK integrated reporting (<IR>) adoption and implementation. Design/methodology/approach The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in <IR> within 17 organisations. Findings Main social influences on adoption externally were reported design consultants and to a lesser extent, external auditors, primarily to legitimise <IR>. Internal influences were board support for <IR>, with the main driver being the mind-set of the CFO/Chairman to drive sustainability throughout the organisation or to regain trust in society. Social influences aiding further diffusion at the implementation stage came from three external sources: business networks; report design consultants; and external auditors. Internal influences in driving <IR> diffusion within organisations were identified in five functional areas, with finance, sustainability and communications functions exerting the greatest external influence on the diffusion of <IR>. Research limitations/implications This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in <IR>. Therefore, the findings are specific to the research context and do not represent statistical generalisations. Practical implications Empirical evidence identifying social influences from a practitioner perspective provides recommendations as to how <IR> may be further diffused in the future. Social implications <IR> creates the potential to significantly improve the long-term health of corporations and the external environment they impact through consideration of the three indivisible and integrated dimensions of sustainable development, the economy, society and the environment and can contribute to a sustainable society by providing the opportunity for organisations to respond to the UN Sustainable Development Goals. This highlights the significance of the research, which aims to gain insights into <IR> social influences which can assist in the adoption and implementation of <IR>. Originality/value This is the first comprehensive study of social influences on the <IR> adoption and implementation practices in the UK. It incorporates recommendations to improve the likelihood of subsequent adoption and diffusion of <IR> based on the findings.

scholarly journals Rationales for integrated reporting adoption and factors impacting on the extent of adoption

2019 ◽  
Vol 11 (2) ◽  
pp. 351-382 ◽  
Author(s):  
Fiona Ann Robertson ◽  
Martin Samy
Keyword(s):  
Diffusion Of Innovation ◽  
Well Being ◽  
Small Sample ◽  
Relative Advantage ◽  
Early Adopter ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Content Type ◽  
Wide Range ◽  
The Uk

Purpose The purpose of this paper is to investigate rationales for integrated reporting (<IR>) adoption and factors that impact on the extent of adoption in the UK early adopter organisations. Diffusion of innovation theory was used as a guiding theoretical lens Design/methodology/approach The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in IR in finance, sustainability, communications and legal functions within seventeen organisations. A content analysis of the interviews was undertaken using qualitative coding techniques within Nvivo 11 software. Findings Organisations drew on a wide range of rationales for adoption, with a predominance of sociological over economic rationales, both of which offered organisations a relative advantage over existing practices. Economically, <IR> emerged as an incremental process, which filled a performance gap is predominantly manufacturing and utility industries with significant impacts on the environment/society. Predominant sociological rationales were: external pressures, primarily due to perceptions of shifts in societal expectations; and internal aspirations relating to enhancing reputation. Findings also revealed that the <IR> framework was not fully adopted by the majority of organisations, primarily due to incompatibility with organisational requirements and/or perceived complexity of the framework. Research limitations/implications This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in <IR>. Practical implications Recommendations on how the adoption of <IR> may be further enhanced in the future are outlined. Social implications Research that provides recommendations to inform policy and practice regarding how <IR> could be more widely adopted, and its practices further diffused, within organisations is important given <IR> has the potential to contribute to societal and environmental well-being. Originality/value This study is significant as research into <IR> adoption decision motivations and subsequent extent of adoption is scant, particularly in the UK. It responds to the call by Dumay et al. (2016) for <IR> researchers to engage more with practice. It further enriches prior research on the adoption of management innovations where an extensive body of innovation literature has focussed on the rationale for organisational adoption of management innovations but has neglected the subsequent extent of adoption.

“There is still a perception that homelessness is a housing problem”: devolution, homelessness and health in the UK

2016 ◽  
Vol 19 (2) ◽  
pp. 33-44 ◽  
Author(s):  
Martin Whiteford ◽  
Glenn Simpson
Keyword(s):  
Qualitative Interviews ◽  
Homeless People ◽  
Small Sample ◽  
Issue Salience ◽  
Structured Interviews ◽  
Healthcare Provision ◽  
Policy And Practice ◽  
Content Type ◽  
The Uk ◽  
Comparative Policy

Purpose The purpose of this paper is to provide an exploratory account of the links between devolution, homelessness and health in the UK. Specifically, it focusses on the policy context and governance structures that shape the systems of healthcare for homeless people in London, Scotland, Wales and Northern Ireland. Design/methodology/approach Empirically the paper draws on semi-structured interviews with a small sample of policy and practice actors from the devolved territories. Qualitative interviews were supplemented by a comparative policy analysis of the homelessness and health agenda within the devolved regions. Theoretically, it takes inspiration from Chaney’s concept of the “issue salience of homelessness” and explores the comparative character of healthcare as pertains to homeless people across the devolved territories. Findings The paper provides clear evidence of areas of divergence and convergence in policy and practice between the devolved regions. These features are shown to be strongly mediated by the interplay of two factors: first, the scope and scale of national and local homelessness prevention strategies; and second, intra-national variation in public health responses to homelessness. Originality/value The paper offers considerable insight from a comparative policy perspective into the nature of healthcare provision for homeless people in the devolved regions.

scholarly journals Trade-based money laundering (TBML) empowers criminals to run free post-Brexit

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mariola Jolanta Marzouk
Keyword(s):  
Developing Countries ◽  
Law Enforcement ◽  
Money Laundering ◽  
Subject Matter ◽  
Small Sample ◽  
Subject Matter Experts ◽  
Structured Interviews ◽  
Content Type ◽  
The Government ◽  
The Uk

Purpose This paper aims to provide unique empirical findings exploring the impact of the UK’s post-Brexit Economic Strategy to boost trade with developing countries on the UK banking sector’s ability to manage trade-based money laundering risks. Design/methodology/approach Exploratory research design that used structured literature review, followed by semi-structured interviews with key subject matter experts employed by large UK banks. Findings Both banks and law enforcement struggle to prioritise trade-based money laundering (TBML) intelligence discovery due to deficient skills, resources, technology and lack of strong regulatory stimulus. The regulated sector calls for the UK anti-money laundering (AML) reform that would better incentivise TBML deterrence, yet the Government underestimates the money laundering risks while trading with high-risk jurisdictions post-Brexit. Research limitations/implications The findings are based on a small sample of six semi-structured interviews with difficult to access population of key subject matter experts. Despite the small sample, participants provided well-articulated and informed insights. Practical implications The UK’s post-Brexit Economic Strategy to boost trade with developing countries downplays the TBML risks it carries. The findings should alert UK banks, law enforcement and the Government who will collectively bear the responsibility to effectively manage TBML while enabling smooth trading. Originality/value The research provides unique perceptions of UK banks’ senior subject matter experts on managing TBML threats from opportunistic criminals.

Reluctant managers: Methodist ministers and management

2014 ◽  
Vol 33 (7) ◽  
pp. 680-693 ◽  
Author(s):  
Yvonne Guerrier ◽  
Christopher Bond
Keyword(s):  
Design Methodology ◽  
Small Sample Size ◽  
Small Body ◽  
Small Sample ◽  
Language And Identity ◽  
Structured Interviews ◽  
Content Type ◽  
Size Limits ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to present a research from a study undertaken with Methodist circuit ministers in the UK and those that work closely with them. It considers in what way and to what extent ministers think of themselves as managers and to what extent and in what way they are expected to perform as managers by those they work with. Design/methodology/approach – The research that informs this paper was gathered through a qualitative study which involved in-depth semi-structured interviews with 22 participants both Methodist ministers and those who worked closely with them. Findings – The study shows that, whilst those who work with ministers typically do not problematize management and expect managers to be able to perform management tasks, the ministers themselves are ambiguous about or rejecting of the discourse of management. Research limitations/implications – The relatively small sample size limits generalizability. Practical implications – The study challenges trainers in this context and in other contexts where the “language” of management is contested or rejected to find a discourse of management which is acceptable. Originality/value – The study contributes to the small body of literature on management and the development of managers within religious organizations. It contributes to the literature on managerial identity and the importance of management language in becoming a manager by presenting an example where this language and identity is contested or rejected.

“Is this restaurant halal?” Surrogate indicators and Muslim behaviour

2019 ◽  
Vol 11 (5) ◽  
pp. 1105-1123
Author(s):  
Ghazala Khan ◽  
Faiza Khan
Keyword(s):  
Service Providers ◽  
Small Sample ◽  
Muslim Country ◽  
Structured Interviews ◽  
Content Type ◽  
Service Personnel ◽  
Customer Base ◽  
Additional Information ◽  
Muslim Countries ◽  
The Uk

Purpose The purpose of this study is to investigate what cues or surrogate indicators Muslims use to determine whether restaurants are suitable for dining purposes in the absence of the halal logo and to examine if the cues used are different among Muslims from non-Muslim countries as opposed to Muslims from Muslim countries. Design/methodology/approach Data were collected via semi-structured interviews in one Muslim majority (Malaysia) and one non-Muslim country (the UK). A total of 16 adults participated in the study with an equal representation from both countries. Findings In the absence of the halal logo, participants relied on extrinsic cues such as the presence of other Muslim-looking customers and service personnel to determine whether a restaurant was deemed safe for dining in. The location of a restaurant was a strong indicator for Muslims in both Muslim and non-Muslim countries. In the absence of the halal logo, participants read the menus carefully, queried the service personnel for additional information and selected safer options, such as vegetarian and seafood. Research limitations/implications The study used a small sample, and therefore, the findings are tentative. Practical implications Given the growth of Muslim population in many non-Muslim countries, it is important for restaurants in non-Muslim countries not to marginalize this customer base. Trust is a key issue and service providers without the halal logo should gain the trust of Muslim customers by training service personnel and equipping them with knowledge of what halal means, developing menus with vegetarian and seafood options, providing detailed information on ingredients and communicating this on their websites and social media sites. They could also consider working with Muslim food and travel bloggers to promote themselves to a Muslim audience. They can develop a more Muslim sympathetic marketing approach and consider using separate cooking and serving utensils to gain trust and patronage of Muslim customers as well as to appeal to a larger market (vegans/vegetarians). Originality/value The present study is one of the first studies that concentrates on gaining an insight into how Muslims make decision pertaining to the selection and dining at a restaurant in the absence of the halal logo. A major contribution of the study is the identification of cues that assist Muslims when evaluating and selecting alternative food options in the absence of a halal logo.

scholarly journals Younger workers’ attitudes and perceptions towards older colleagues

2018 ◽  
Vol 22 (3) ◽  
pp. 129-138 ◽  
Author(s):  
Jasmine Patel ◽  
Anthea Tinker ◽  
Laurie Corna
Keyword(s):  
Older Workers ◽  
Generational Differences ◽  
Small Sample Size ◽  
Team Building ◽  
Well Being ◽  
Small Sample ◽  
Structured Interviews ◽  
Content Type ◽  
Younger Workers ◽  
The Uk

Purpose The purpose of this paper is to investigate younger workers’ perceptions of older colleagues, including whether there is evidence of ageism. Design/methodology/approach Convenience sampling was used to recruit ten individuals who were both below the age of 35 and employed at a multigenerational workplace in England. The study is qualitative, involving semi-structured interviews that were audio-recorded, transcribed and analysed using thematic analysis. Findings This study found that whilst some younger employees valued working with older colleagues as they believe that their differing characteristics are complementary, others felt that it leads to intergenerational conflict due to contrasting approaches towards work. Positive perceptions of older workers included their increased knowledge and experience, reliability and better social skills; however, ageism was also prevalent, such as the perception of older workers as resistant to change, slower at using technology and lacking the drive to progress. This study also provided evidence for the socioemotional selectivity and social identity theories. Research limitations/implications This study has a small sample size and participants were only recruited from London. Practical implications In order to create working environments that are conducive to the well-being of employees of all ages, organisations should place an emphasis on reducing intergenerational tension. This could be achieved by team building sessions that provide an opportunity for individuals to understand generational differences. Originality/value There is minimal evidence from the UK focussing on the perceptions of specifically younger workers towards older colleagues and the basis of their attitudes. Only by gaining an insight into their attitudes and the reasoning behind them, can efforts be made to decrease ageism.

Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective

2015 ◽  
Vol 6 (2) ◽  
pp. 190-223 ◽  
Author(s):  
Fiona Ann Robertson ◽  
Martin Samy
Keyword(s):  
Diffusion Of Innovation ◽  
Empirical Studies ◽  
Small Sample ◽  
Relative Advantage ◽  
Research Approach ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Senior Managers ◽  
Content Type ◽  
Reporting Practices

Purpose – This study seeks to investigate the likely adoption of integrated reporting (IR), in addition to highlighting the limitations of current reporting practices. In particular, the analysis in this study used the characteristics of diffusion of innovation theory to investigate how perceptions of IR as offering a relative advantage over existing practices; its compatibility to existing organisational values, past experiences and needs; and its perceived complexity impacted on the adoption and diffusion of IR. Design/methodology/approach – Methodology was based on a content analysis of 22 UK FTSE 100 annual and sustainability reports across industries. To build a phenomenological triangulation research approach, semi-structured interviews were conducted with ten senior managers to ascertain their perceptions of current SR practices and IR. Findings – The analysis in this study revealed that low/medium levels of linkages exist between the majority of reports in the sample, thus limiting their usefulness. Based on these findings, this study suggests that senior managers perceive IR as having a relative advantage over existing practice. Overall, the senior managers interviewed were supportive of IR and this research revealed that many companies are starting to integrate their reporting along IR guidelines. This study further identifies factors that are likely to impact on more widespread diffusion of IR. Research limitations/implications – The sample size to assess linkages between reports was based on a sample of company reports across industries to give a balanced view of reporting practices. This could be viewed as a limitation as it was not a representative sample of the population as a whole. Another limitation of this research study was the small sample of organisations that participated in the interview process, and the single country focus. Practical implications – This study has identified several factors that were likely to impact on wider spread diffusion of IR, which should be of interest to practitioners in this field as well as those considering the adoption of IR. Originality/value – As an emerging phenomenon, there are few empirical studies exploring IR practices and perceptions. To the best of the authors' knowledge, this is the first paper that provides some insights into IR from a UK perspective.

scholarly journals Implementing supply practice at Bridgend engine plant

2007 ◽  
Vol 27 (7) ◽  
pp. 754-776 ◽  
Author(s):  
Mickey Howard ◽  
Mike Lewis ◽  
Joe Miemczyk ◽  
Alistair Brandon‐Jones
Keyword(s):  
Critical Incident ◽  
Best Practice ◽  
Single Case ◽  
Strategic Choices ◽  
Structured Interviews ◽  
Content Type ◽  
Theoretical Concepts ◽  
Adoption And Implementation ◽  
Component Supplier ◽  
The Uk

PurposeThis paper investigates the stalled adoption of a supplier park at Bridgend Engine Plant in the UK. It starts from the position that not all firms can or should implement the same set of practices.Design/methodology/approachCritical incident technique and semi‐structured interviews over five years were used to understand the influence of institutional and strategic choices during the implementation of a supplier park. A conceptual framework was developed to incorporate practices broadly associated with parks, i.e. improving supply stability, supply coordination, redefining the OEM/supplier boundary and enhancing interaction between co‐located firms.FindingsThe findings demonstrate a limited implementation of supply practices at Bridgend with only one component supplier brought onto the site. The original plan was to create a supplier park that would “grow” to an industrial park, creating an automotive sector in the area. However, a combination of operational, processual, and contextual factors have conspired against the plan.Research limitations/implicationsThe combination of a broad range of theoretical and practical elements means there are associated discussions that could be more fully explored. Condensing the interview notes has resulted in the researchers' own interpretation of events becoming a significant reality filter. Whilst single case studies raise inevitable concerns over comparability, our focus is on theoretical generalizability through richness of empirical data.Originality/valueAs firms continue to use best practice as a core ingredient of strategy, researchers must respond with robust theoretical concepts explaining adoption and implementation. This paper integrates disparate perspectives across multiple levels in order to build a richer and more believable picture of a stalled initiative. Three key conclusions can be drawn: the contingent nature of “bundles of practice” implications of political ambiguity over the efficiency argument and the effect of isomorphic or bandwagon responses by firms.

Exploring integrated thinking in integrated reporting – an exploratory study in Australia

2017 ◽  
Vol 18 (2) ◽  
pp. 330-353 ◽  
Author(s):  
Tianyuan Feng ◽  
Lorne Cummings ◽  
Dale Tweedie
Keyword(s):  
Small Sample ◽  
Organizational Practice ◽  
Potential Contribution ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Content Type ◽  
Accounting Firm ◽  
Key Stakeholders ◽  
Or Practice ◽  
Professional Body

Purpose Integrated thinking is central to the International Integrated Reporting Council’s (IIRC’s) integrated reporting (IR) framework, which is in turn is related to a potential resurgence of intellectual capital (IC) reporting. However, it remains unclear how key IR stakeholders understand this concept in theory or practice. The purpose of this paper is to explore how key stakeholders interpret integrated thinking; and how pilot organizations are applying integrated thinking in practice. Design/methodology/approach The study involved in-depth semi-structured interviews with key IR stakeholders in Australia, including two IR pilot organizations, one professional association, an accounting professional body, an accounting firm and two IIRC officials. Findings First, the IIRC has not fully defined and articulated the concept of integrated thinking, and there is no shared consensus among practitioners. Second, there is evidence of an evolving understanding of integrated thinking within practice. What remains unclear is how this understanding will develop over time. Research limitations/implications Since interviews were conducted with a relatively small sample of participants in Australia, the results may not be generalizable across different contexts. The study emphasizes the need to interpret carefully IR’s potential contribution to organizational practice through either reporting in general, or IC reporting in particular. Originality/value Despite the centrality of integrated thinking to IR, there has been limited research to date on the concept. Clarifying what integrated thinking means in practice can improve our understanding of a key IR concept, and can advance our understanding of IR’s potential to improve IC reporting and research.

scholarly journals Green business models in the construction sector: an analysis of outcomes and benefits

2018 ◽  
Vol 18 (1) ◽  
pp. 20-42 ◽  
Author(s):  
Amal Abuzeinab ◽  
Mohammed Arif ◽  
Mohd. Asim Qadri ◽  
Dennis Kulonda
Keyword(s):  
Environmental Sustainability ◽  
Business Models ◽  
Dominant Role ◽  
Business Case ◽  
Essential Elements ◽  
Construction Sector ◽  
Structured Interviews ◽  
Content Type ◽  
Green Business ◽  
The Uk

Purpose Green business models (GBMs) in the construction sector represent the logic of green value creation and capture. Hence, the call to examine GBMs is growing ever louder. The aim of this paper is to identify benefits of GBMs by adopting five essential elements of the GBM from the literature: green value proposition; target group; key activities; key resources (KR); and financial logic. Design/methodology/approach In all, 19 semi-structured interviews are conducted with construction sector practitioners and academics in the UK. Thematic analysis is used to obtain benefits of GBMs. Further, the interpretive ranking process (IRP) is used to examine which elements of the GBM have a dominant role in providing benefits to construction businesses. Findings The benefits are grouped into three themes: credibility/reputation benefits; financial benefits; and long-term viability benefits. The IRP model shows that the element of KR is the most important when evaluated against these three benefit themes. Practical implications Linking GBM elements and benefits will help companies in the construction sector to analyse the business case of embracing environmental sustainability. Originality/value This research is one of the few empirical academic works investigating the benefits of GBMs in the construction sector. The IRP method is a novel contribution to GBMs and construction research.

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