Accounting and accountability challenges

2014 ◽  
Vol 26 (1/2) ◽  
pp. 94-111 ◽  
Author(s):  
Anil K. Narayan
Keyword(s):  
Tertiary Education ◽  
Belief Systems ◽  
Real Life ◽  
Implementation Process ◽  
Strategy Implementation ◽  
Content Type ◽  
Theoretical Perspectives ◽  
Sustainability Strategy ◽  
Sustainability Initiatives ◽  
Practical Implications

Purpose – This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New Zealand. Design/methodology/approach – The study uses ethnography as an “engaging research” to help explain the real-life enactment of accounting and accountability in advancing/deterring sustainability initiatives. The study draws upon neo-institutional theoretical perspectives to help interpret the findings. Findings – Accounting and accountability are powerful conduits for strategy implementation. Successful sustainability strategy implementation requires the embedding of financial accountability within the implementation process. Practical implications – A strong ideological commitment from senior management is required to firmly embed sustainability in the tertiary organisation's belief systems, values and norms to get wider organisational acceptance and institutionalisation. Accounting needs to take a position of centrality within organisations to help facilitate sustainability implementation. Social implications – Government policy needs to incorporate specific concepts of sustainability into the tertiary education strategy and funding framework to make public tertiary organisations accountable for sustainability to the wider society. Originality/value – This study provides unique insights into the sustainability implementation process. It complements existing literature on sustainability accounting and accountability.

An evaluation of public policy student placements: outcomes of a Malta-based study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anne Marie Thake
Keyword(s):  
Public Policy ◽  
Tertiary Education ◽  
Real Life ◽  
Added Value ◽  
Academic Disciplines ◽  
Online Questionnaire ◽  
Content Type ◽  
Course Content ◽  
Mandatory Requirement ◽  
Practical Implications

PurposeThe purpose of this paper is to evaluate short-term, unpaid placements offered to students reading for a degree in public policy. They provide added value to their tertiary education experience. Elective placements were offered in 2012 and became a mandatory requirement for students reading for a three-year bachelor of commerce degree in public policy in 2018. To date, no research has been carried out on these placements and this may serve as a model for a post-evaluation assessment.Design/methodology/approachData were collected from students who undertook placements, embedded in the public policy undergraduate programme. A document analysis of selected student and placement provider's reports was carried out to complement the students' responses to an online questionnaire.FindingsPlacements are of value to students as they served as an introduction to the working world. They enable students to establish connections with the course content and carry out research. They were exposed to real-life situations, developing their knowledge, acquiring soft skills and learning new tools, sought after by employers. These placements were valued as a route to graduate employment tailor-made to the degree's requirements. Students were able to embark on a soul-searching, introspective discovery and journey which made them mature and shed light in the direction of future work prospects.Research limitations/implicationsPlacements give students the opportunity to gain insights into real-work environments and are able to link theories learnt in the class-room with real-life situations. Placements have positive implications on students adjusting to their work life easily after graduation. The limitations are that the sample size was small and that the reflective reports which were randomly selected may not have necessarily been representative of the full complement.Practical implicationsThe practical implications are that the placements system and process can easily be implemented and replicated in other academic disciplines and universities as a compulsory component of their studies.Social implicationsPlacements gave students the opportunity to reflect on their learning, develop non-technical skills and enhance their confidence levels. They were also able to network and communicate with different employees.Originality/valuePlacements provided exposure to relevant organisations and personal enrichment in terms of acquiring skills, autonomy and independence. Students with placement experience are also more likely to secure future employment, relevant to their undergraduate degree.

Avoiding the strategy execution pitfalls

2016 ◽  
Vol 32 (5) ◽  
pp. 16-18
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Implementation Process ◽  
Strategy Implementation ◽  
Cutting Edge ◽  
Strategy Execution ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Dilemmas do not signal that a strategy is flawed or that leadership is failing. Rather, they are part and parcel of the strategy implementation process. They present consequential choices that need to be understood and addressed. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The six dilemmas of strategy execution

2015 ◽  
Vol 43 (6) ◽  
pp. 18-24 ◽  
Author(s):  
Alex Lowy
Keyword(s):  
Design Methodology ◽  
Organizational Transformation ◽  
Implementation Process ◽  
Strategy Implementation ◽  
Strategy Execution ◽  
Content Type ◽  
Practical Implications ◽  
Current Business

Purpose – There is a recurring and universal set of competing forces that strategy implementers must manage, and their ability to marshal resources and hearts while maintaining the current business depends very much on how six key dilemmas are handled. Design/methodology/approach – The author identifies the six dilemmas and offers a leaders’ guide to managing them. Findings – Dilemmas do not signal that a strategy is flawed or that leadership is failing. Rather, they are part and parcel of the strategy implementation process; they present consequential choices that need to be understood and addressed.” Practical implications – Realism dictates that legitimate dilemmas need to be acknowledged and addressed directly and fully. Originality/value – The leader who is first to recognize and effectively manage the dilemmas of strategy implementation will likely gain a headstart in organizational transformation.

Gift of the gab

2017 ◽  
Vol 33 (6) ◽  
pp. 10-13
Keyword(s):  
Resistance To Change ◽  
Decision Makers ◽  
Content Type ◽  
Competitive Edge ◽  
Sustainability Strategies ◽  
Sustainability Strategy ◽  
Pertinent Information ◽  
Sustainability Initiatives ◽  
Societal Expectations ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Sustainability is growing in importance. Firms have to comply with societal expectations and become more sustainable as a means of gaining a competitive edge. Resistance to change within the organization is common though. Key individuals can, however, gain support for sustainability initiatives through the use of various discursive practices. By deploying certain rhetorical devices, it is possible to persuade company decision-makers of the merits of pursuing specific sustainability strategies. In addition, a manager’s background should be considered, as this might increase their attraction toward a specific sustainability strategy. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

scholarly journals The importance of specificity in occupation‐based social classifications

2008 ◽  
Vol 28 (5/6) ◽  
pp. 179-192 ◽  
Author(s):  
Paul S. Lambert ◽  
Koon Leai Larry Tan ◽  
Kenneth Prandy ◽  
Vernon Gayle ◽  
Manfred Max Bergman
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Service Grid ◽  
Theoretical Perspectives ◽  
Time Period ◽  
Technological Developments ◽  
Specific Occupation ◽  
Data Environment ◽  
And Gender ◽  
Practical Implications

PurposeThis paper aims to present reasons why social classifications which use occupations should seek to adopt “specific” approaches which are tailored to the country, time period and gender of the subjects under study.Design/methodology/approachThe relative motivations for adopting a specific approach to social classifications are discussed and theoretical perspectives on specificity and empirical evidence on the contribution of specific approaches are reviewed. Also the practical costs of implementing specific social classifications are evaluated, and the authors' development of the “GEODE” data service (grid‐enabled occupational data environment), which seeks to assist this process, is discussed.FindingsSpecific approaches make a non‐trivial difference to the conclusions drawn from analyses of occupation‐based social classifications. It is argued that the GEODE service has reduced the practical challenges of implementing specific measures.Research limitations/implicationsThere remain conceptual and pragmatic challenges in working with specific occupation‐based social classifications. Non‐specific (“universal”) measures are adequate for many purposes.Practical implicationsThe paper argues that there are few excuses for ignoring specific occupation‐based social classifications.Originality/valueThe paper demonstrates that recent technological developments have shifted the balance in the long‐standing debate between universal and specific approaches to occupation‐based social classifications.

Power, dependence and frustration

2015 ◽  
Vol 23 (3) ◽  
pp. 250-275 ◽  
Author(s):  
Gerard Stone
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Owner ◽  
Content Type ◽  
Information Power ◽  
Theoretical Perspectives ◽  
Advisor Roles ◽  
The Relationship ◽  
Practical Implications ◽  
Advisory Role

Purpose – This study aims to explore the existence and strength of power through focussing on the manner in which accountants exercise power in their advisory relationship with small business. Design/methodology/approach – Interviews provided insights into accountants’ power-related perceptions, experiences and use of power in the advisory relationship. A questionnaire accessed evidence from small business owner-managers (SBOMs). Power theoretical perspectives informed the analysis of the findings. Findings – Accountants’ expert and information power is a consequence of SBOMs’ dependence on their accountants’ expertise and knowledge. Accountants construct advisor roles and exercise power in a manner indicating that they attempt to manage rather than exploit power imbalances to the detriment of dependent SBOMs. However, outbreaks of frustration and conflict in the relationship illustrate the difficulties in managing the dysfunctional consequences of power imbalances. Research limitations/implications – While the findings are restricted to the Australian accountant–small business advisory relationship, they offer a basis for research into the effect of power on the relationship in other national contexts. Research which includes the views of managers of failed small businesses would also extend this work. Practical implications – The study’s focus on accountants’ experiences can assist practitioners endeavouring to develop advisory relationships with small business and designers of professional development programmes seeking to optimise the value of the advisory relationship. Originality/value – The paper extends the study of power to the under-researched yet important accountant–small business advisory area. Its findings are of interest to accountants and accounting policymakers who envisage a broadening of accountants’ small business advisory role.

Energy consultants calculating sustainability for residential buildings

Facilities ◽  
2019 ◽  
Vol 37 (11/12) ◽  
pp. 825-838 ◽  
Author(s):  
Roger Andre Søraa ◽  
Håkon Fyhn ◽  
Jøran Solli
Keyword(s):  
Design Process ◽  
Energy Efficient ◽  
Design Methodology ◽  
Residential Buildings ◽  
Qualitative Interviews ◽  
Implementation Process ◽  
Building Sector ◽  
Content Type ◽  
Practical Implications

PurposeThis paper aims to investigate the role of a particular energy calculator in enhancing the energy efficiency of existing homes by asking how this calculator was developed and how it is domesticated by craftspeople working as energy consultants.Design/methodology/approachThe study is based on qualitative interviews with users and producers of the energy calculator (n= 22), as well as participation in energy consultation training.FindingsThe paper finds that, in the energy calculator, there is a striking lack of connection between the domestication and script because of lack of energy consultants’ involvement in the design and implementation process.Practical implicationsThe enrolment of energy consultants as energy calculator users earlier in and throughout the design process could be valuable in making the transition to an energy-efficient and environmentally friendly building sector.Social implicationsThe paper argues for recognition of the role of energy consultants, especially craftspeople, as participants in the design process for tools of governance. This is a call to acknowledge the value of particular skills and experiences possessed by craftspeople doing home consultation.Originality/valueBy understanding the intricate developer–user synchronicity in tools developed for upgrading the building sector, energy mitigation can be made more effective.

Blinded by the light? Analyzing sustainability authenticity, customer service perceptions, and halo effects

2019 ◽  
Vol 30 (1) ◽  
pp. 117-139 ◽  
Author(s):  
Clinton Amos ◽  
Sebastian Brockhaus ◽  
Amydee M. Fawcett ◽  
Stanley E. Fawcett ◽  
A. Michael Knemeyer
Keyword(s):  
Supply Chain ◽  
Customer Service ◽  
Design Methodology ◽  
Corporate Sustainability ◽  
A Priori ◽  
Decision Makers ◽  
Behavioral Experiments ◽  
Content Type ◽  
Sustainability Initiatives ◽  
Practical Implications

PurposeThe purpose of this paper is to evaluate how service perceptions influence customer views of the authenticity of corporate sustainability claims. The goal of this paper is to help supply chain decision-makers better understand boundary conditions in order to design more enduring and impactful sustainability programs.Design/methodology/approachThe authors employ behavioral experiments, subjecting two theoretically derived hypotheses to verification across five diverse industries and two distinct sustainability vignettes.FindingsCustomer service perceptions emerge as a significant boundary condition to the perceived authenticity of sustainability efforts. Subjects attributed significantly higher authenticity toward sustainability efforts in above average vs below average service quality contexts. Further, respondents attributed deceptive motivations to sustainability efforts at companies with below average service.Research limitations/implicationsThe authors confirm the underlying tenet of social judgment theory, which suggests thata prioriperceptions create a zone of acceptability or rejection. Ultimately, investing in sustainability can lead to counterproductive cynicism.Practical implicationsThe authors infer that customers’ willingness to give companies credit for sustainability initiatives extends beyond service issues to any practice that influencesa prioriperceptions. Supply chain managers must rethink their role in designing both customer service and sustainability systems to achieve positive returns from sustainability investments.Originality/valueThe authors challenge the assumption that customers universally positively view sustainability efforts. If customers holda priorinegative service perceptions, otherwise well-designed sustainability programs may invoke cynical reactions. Thus, sustainability programs may not inoculate firm reputations from adverse incidents. Given they touch both service and sustainability systems, supply chain managers are positioned to holistically influence their design for competitive advantage.

Volunteering drivers and continuation will: the role of engagement

2019 ◽  
Vol 38 (5) ◽  
pp. 405-420 ◽  
Author(s):  
Mohammed Aboramadan ◽  
Abderrahman Hassi ◽  
Hatem Jamil Alharazin ◽  
Khalid Abed Dahleez ◽  
Belal Albashiti
Keyword(s):  
Nonprofit Organizations ◽  
Work Engagement ◽  
Structural Equations ◽  
Content Type ◽  
Theoretical Perspectives ◽  
Using Data ◽  
The Relationship ◽  
And Training ◽  
Practical Implications

Purpose As volunteering research in nonprofit organizations is growing significantly, the purpose of this paper is to examine the effects of volunteering drivers and work engagement on volunteer continuation will. Design/methodology/approach Building on empirical and theoretical perspectives, the authors hypothesized that work engagement mediates the relationship between volunteering drivers and volunteer continuation will. To verify our hypotheses, we examined data collected from 372 active volunteers from Palestinian nonprofit organizations. The authors conducted structural equations modeling (SEM) analyses using the AMOS 24 platform to investigate direct and indirect effects. Findings The results of the study show that work engagement is a significant predictor of volunteer continuation will; mediates the relationship between career driver of volunteering and volunteer continuation will; and mediates the relationship between the protective driver of volunteering and volunteer continuation will. Research limitations/implications The research design limits establishing cause and effect relationships among the examined variables. Practical implications The results of the current study may be of use for nonprofit organizations managers formulating effective recruitment and training policies to retain their volunteers. Originality/value The paper contributes to the limited empirical body of the volunteering research. The study is novel as it is one of the few studies conducted using data coming from a non-western context.

scholarly journals A design-based approach to support and nurture open educational practices

2017 ◽  
Vol 12 (1) ◽  
pp. 1-20 ◽  
Author(s):  
Shironica P. Karunanayaka ◽  
Som Naidu
Keyword(s):  
Belief Systems ◽  
Real Life ◽  
Two Dimensions ◽  
Educational Resources ◽  
Pedagogical Practices ◽  
Educational Practices ◽  
Process Data ◽  
Instructional Resources ◽  
Content Type ◽  
Open Educational Practices

Purpose A critical attribute of open educational practices (OEP) is the pursuit of open scholarship which comprises the release of educational resources under an open licence scheme that permits no-cost access, use, reuse, adaptation, retention and redistribution to others. The degree of openness in relation to this attribute will depend on the context and culture of the place and the people in it. When left to chance, the adoption and practice of open scholarship by educators is at best sketchy. For optimum impact, a design-based approach is essential. A central focus of such an approach will need to target educators’ belief systems and practices about their scholarship. Any such work will involve researchers collaborating with practitioners in real-life settings to improve educational practices through iterative analysis, design, development and implementation. The purpose of this paper is to report on how the development and use of such a design-based approach, implemented by the Open University of Sri Lanka, impacted the adoption and uptake of open scholarship among teachers in the Sri Lankan school system in terms of changes in their use of instructional resources, pedagogical thinking and pedagogical practices. Design/methodology/approach The study adopted a design-based research (DBR) approach (Reeves, 2006), which involved researchers collaboratively working with practitioners in real-life settings to improve their educational practices along three aspects – instructional resource use, pedagogical perspectives and pedagogical practices. Based on the four stages of the DBR approach – analysis, solution, testing and refinement, and reflection, a professional development intervention programme was designed and implemented to support teachers on the integration of open educational resources (OER) and adoption of OEP in their teaching-learning process. Data collected throughout the process using multiple strategies such as questionnaire surveys, concept mapping, lesson plans, focus group interviews, self-reflections and “stories”, were analyzed using both qualitative and quantitative methods. Findings By the end of the intervention, significant changes were observed in teachers’ use of instructional resources, their pedagogical thinking and pedagogical practices. While resource usage has shifted from no or low usage of OER to reuse, revise, remix and creation of OER, the pedagogical thinking and practices of teachers moved from a content-centric and individualized patterns to more constructivist, context centric and collaborative ways. The diffusion of OEP was prominent along two dimensions – enhancements in the individual practices in innovative OER use as well as collaborative practices of sharing of resources, knowledge and good practices. Practical implications The systematic and flexible methodology adopted based on the DBR approach via a framework designed as a contextualized, process oriented and a self-reflective enquiry has been very useful to support changes in OEP among practitioners over time. Originality/value This iterative process allowed the researchers to function as “designers”, while investigating real-life issues in collaboration with the practitioners through reflective enquiry to further refine innovative practices towards OEP. This provides valuable insights for improved design solutions for future interventions in similar contexts.

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