scholarly journals KPMG’s True Value methodology

2016 ◽  
Vol 7 (4) ◽  
pp. 517-530 ◽  
Author(s):  
Andrea B. Coulson
Keyword(s):  
Design Methodology ◽  
Application Process ◽  
Content Type ◽  
Future Earnings ◽  
The Public ◽  
Financial Valuation ◽  
True Value ◽  
Economic Reality ◽  
Practical Implications ◽  
Social And Environmental Impacts

Purpose The purpose of this paper is to constructively critique KPMG’s “True Value methodology” which seeks to quantify in financial terms the value companies create or reduce for society. Design/methodology/approach This paper is based on a review of documents produced by KPMG detailing its methodology and corporate reports in the public domain of the True Value methodology applied in practice. The critique is divided into two sections. The first section reviews KPMGs methodological view of a bounded economic reality and offers potential starting points and limitations for a conceptual framing of the “methodology”. Practical insights on applying the methodology are offered in the second section. Findings The True Value methodology helps its producers understand the potential risk to future earnings posed by current externalities being internalised. KPMG’s socio-economic framing of future scenarios and financial valuation of environmental and social impacts is limited to a standardised commercial viewpoint. Potential opportunities exist for producers to involve stakeholders in the application of the methodology to form a more inclusive and pluralist conception of risk and values for social and environmental impacts. Practical implications This paper offers timely insights for companies using and considering the use of the “True Value” methodology and stakeholders considering their engagement in the application process and/or use of its findings. Originality/value The study is a constructive critique of this contemporary, financial practice of accounting for externalities developed by KMPG.

Autonomous vehicles: a review of the ethical, social and economic implications of the AI revolution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Technological Advancement ◽  
Economic Implications ◽  
Content Type ◽  
The Public ◽  
Autonomous Cars ◽  
The Subject ◽  
Practical Implications

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

Role reflections of police reservists: a study of volunteer reserve officers in Malaysia

2018 ◽  
Vol 41 (6) ◽  
pp. 813-827 ◽  
Author(s):  
Phaik Kin Cheah ◽  
N. Prabha Unnithan ◽  
Suresh Suppiah
Keyword(s):  
Police Officers ◽  
Design Methodology ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Role Orientations ◽  
Grounded Theory Approach ◽  
Practical Implications ◽  
Insight Into

PurposeThe purpose of this paper is to investigate the work roles of the Royal Malaysia Police Volunteer Reserve officers.Design/methodology/approachA grounded theory approach was utilized for the generation and analysis of the data. Data were collected through interviews, observations and follow-ups. Semi-structured interviews were conducted with 20 male and female volunteer reserve officers and 5 regular police officers aged between 24 and 58 years of mixed socioeconomic backgrounds, ethnicities and ranking in the Royal Malaysia Police force. Two civilian respondents (spouses of the Police Volunteer Reserve officers) were also interviewed for this study for the purpose of theory sampling.FindingsThe data were analyzed qualitatively resulting in a model of Royal Malaysia Police Volunteer Reserve officer roles consisting of four orientations.Research limitations/implicationsStudy outcomes are discussed theoretically and administratively. The four role orientations identified will assist researchers studying police reserve volunteerism.Practical implicationsStudy outcomes allow administrators to utilize and deploy police reservists in consonance with the four role orientations identified.Social implicationsThis study provides insight into how police reservists conceive of and execute their roles as they negotiate them in relation to the regular police officers they work with and the public from which they are drawn.Originality/valueThis is the first study of police volunteerism in Malaysia.

Reimagining leadership – and its relationship with management – for the public sector

2016 ◽  
Vol 12 (2) ◽  
pp. 94-111
Author(s):  
Don Dunoon
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Distinct Form ◽  
Dominant Form ◽  
Content Type ◽  
The Public ◽  
The Moment ◽  
Practical Implications

Purpose The purpose of this paper is to review and critique three conventional assumptions about leadership and put forward an alternative framing, with leadership presented as a distinct form of intervention in particular moments to management. The paper also presents a structure for supporting leadership action by individuals and groups as an alternate to management action, which is seen as the dominant form. Design/methodology/approach Reflects an elaboration and distillation of concepts developed by the author since an earlier paper on essentially the same topic, drawing on his 20-plus years’ experience as a leadership developer. Findings Although not an empirical account, the paper seeks to demonstrate how, when conventional but infrequently challenged assumptions about leadership are “peeled back”, a new way of understanding leadership, especially in connection with management, is revealed. Research limitations/implications Suggestions are offered as to how the concepts and tools presented here could be evaluated, including in comparison with established leadership frameworks. Practical implications Outlines three practices for supporting leadership action in public sector organisations. These practices are working from observation, attributing reasonableness (allowing that others are reasonable) and speaking with authenticity. Collectively, these are known as the OBREAU Tripod (with “OBREAU” comprised of the first two letters in each of the pivotal words, observation, reasonableness and authenticity). Originality/value Conceiving of leadership as a different form of in-the-moment action to management in a public sector context is a distinctive contribution to the literature.

Paying a premium for an accounting crime

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lita – Dharmayuni ◽  
Lita – Dharmayuni
Keyword(s):  
Design Methodology ◽  
Third Parties ◽  
Literature Study ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Law And Legislation ◽  
Accounting Reports ◽  
Practical Implications ◽  
Over Time

Purpose This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya). Design/methodology/approach This study was conducted using a literature study method where researchers will analyze through previous research and news related to ethics, psychology and Jiwasraya cases. Findings In the Jiwasraya case, it can be said that the deontology principle has been violated, but the utilitarian principle also cannot provide benefits to the parties who should benefit, namely, the premium payers and the owners of third parties funds. In terms of intentions, at first, Jiwasraya’s management may intend to save and provide benefits to customers and the public who deposit funds at Jiwasraya (utilitarian principle). However, over time, managers choose to “allow” conditions to occur and even begin to engage in activities to take advantage of certain parties and groups by taking policies that are not by the rules (violating deontological principles) for personal gain. Research limitations/implications This study only discusses the Jiwasraya case through financial and accounting reports. Future studies can continue this research by looking at the Jiwasraya case through the law and legislation to obtain a complete picture. Practical implications With this research, it is hoped that the authors can better understand that the dilemma the author faces is rooted in the limitations of the abilities as humans; the ethics will influence all intentions for the choices the authors make. Originality/value This research uses case studies that occurred in Indonesia, the discussion is carried out using a utilitarian and deontological approach that has never been discussed regarding the Jiwasraya case before.

The conceptual heritage of public relations: using public memory to explore constraints and liberation

2019 ◽  
Vol 23 (4) ◽  
pp. 375-392
Author(s):  
W. Timothy Coombs ◽  
Sherry J. Holladay
Keyword(s):  
Public Relations ◽  
Design Methodology ◽  
Public Memory ◽  
Content Type ◽  
The Public ◽  
The Past ◽  
Counter Narratives ◽  
Dominant Narratives ◽  
Practical Implications ◽  
Development And Evolution

Purpose The purpose of this paper is to describe three foundational concepts that contribute to conceptual heritage of the field of public relations (publics, organizations and relationships). Conceptual heritage is positioned as a type of shared public memory, a dominant narrative, that encourages adherence to the past whilst recognizing that counter-narratives can pose useful alternatives to foundational concepts. Design/methodology/approach The approach is a selective literature review that describes three dominant concept categories and presents more recently developed alternative concepts and approaches to illustrate how public memory is subjective and evolving. Findings The concepts of publics, organizations and relationships have grounded the dominant narrative and development of the field of public relations. Though these concepts continue to be influential as researchers rely upon and expand upon their legacies, counter-narratives can spur the innovation of ideas, measurement and practice. Research limitations/implications The paper focuses on only three major foundational concepts selected by the authors. The importance of these concepts as well as additional examples of the field’s conceptual heritage and evolution could be identified by different authors. Practical implications The analysis demonstrates how the public memory contributes to the development and evolution of the field of public relations. Counter-narratives can offer appealing, subjectively constructed challenges to dominant narratives. Originality/value This paper describes and critiques public relations’ conceptual heritage and argues that conceptually and methodologically-based counter-narratives have contributed to its evolution.

scholarly journals The allure of celebrities: unpacking their polysemic consumer appeal

2019 ◽  
Vol 53 (10) ◽  
pp. 2025-2053
Author(s):  
Markus Wohlfeil ◽  
Anthony Patterson ◽  
Stephen J. Gould
Keyword(s):  
Design Methodology ◽  
Supporting Evidence ◽  
Human Beings ◽  
Total Period ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Social Link ◽  
The Individual ◽  
Practical Implications

Purpose This paper aims to explain a celebrity’s deep resonance with consumers by unpacking the individual constituents of a celebrity’s polysemic appeal. While celebrities are traditionally theorised as unidimensional semiotic receptacles of cultural meaning, the authors conceptualise them here instead as human beings/performers with a multi-constitutional, polysemic consumer appeal. Design/methodology/approach Supporting evidence is drawn from autoethnographic data collected over a total period of 25 months and structured through a hermeneutic analysis. Findings In rehumanising the celebrity, the study finds that each celebrity offers the individual consumer a unique and very personal parasocial appeal as the performer, the private person behind the public performer, the tangible manifestation of either through products and the social link to other consumers. The stronger these constituents, individually or symbiotically, appeal to the consumer’s personal desires, the more s/he feels emotionally attached to this particular celebrity. Research limitations/implications Although using autoethnography means that the breadth of collected data is limited, the depth of insight this approach garners sufficiently unpacks the polysemic appeal of celebrities to consumers. Practical implications The findings encourage talent agents, publicists and marketing managers to reconsider underlying assumptions in their talent management and/or celebrity endorsement practices. Originality/value While prior research on celebrity appeal has tended to enshrine celebrities in a “dehumanised” structuralist semiosis, which erases the very idea of individualised consumer meanings, this paper reveals the multi-constitutional polysemy of any particular celebrity’s personal appeal as a performer and human being to any particular consumer.

Do the servicescape of public and private hospitals differ? The Malaysian context

2019 ◽  
Vol 11 (3) ◽  
pp. 357-377 ◽  
Author(s):  
Kim Piew Lai ◽  
Siong Choy Chong
Keyword(s):  
Design Methodology ◽  
Recovery Process ◽  
Public Hospitals ◽  
Ambient Conditions ◽  
Private Hospitals ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Public And Private Hospitals ◽  
Practical Implications

Purpose This study aims to explore if public and private hospitals have differing servicescape attributes. Design/methodology/approach The study uses a two-stage (EFA and CFA) procedure for identifying the servicescape attributes and examining their validity in the context of public and private hospitals. Findings The findings indicate that, in different contexts, patients would expect different aesthetics of servicescape attributes and how they are influenced by the hospital premises. Research limitations/implications It is interesting to note that: not all of the attributes that appear in both contexts are exactly the same; patients do not seem to face difficulties in analysing and interpreting directional cues, even though the spatial orientation in private hospitals is relatively smaller; the way patients of public hospitals draw inference about the ambient conditions is not consistent with private hospitals; and patients perceive that private hospitals pay special attention to developing a built environment that facilitates treatment and recovery process via interior layout, as well as decoration and architecture attributes. Practical implications The study grounds the servicescape attributes and provides insights to effectively promote public and private hospitals. Originality/value This study may be amongst the first to offer servicescape evidence in both the public and private hospitals.

Theoretical and trustees’ perspectives on the establishment of an Islamic social (Waqf) bank

Humanomics ◽  
2015 ◽  
Vol 31 (1) ◽  
pp. 37-73 ◽  
Author(s):  
Mohammad Tahir Sabit Haji Mohammad
Keyword(s):  
Public Good ◽  
Design Methodology ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
The Poor ◽  
The Given ◽  
Practical Implications ◽  
International Social ◽  
Specific Country

Purpose – This paper aims to present an alternative to current banking systems. The purpose of the paper is the optimisation of the concept of cash waqf and its management in the framework of a waqf bank and its viability. Design/methodology/approach – The study is doctrinal and empirical. Several assumptions concerning the structure and operation of the bank are made, surveyed and descriptively analysed. Findings – The concept of cash waqf could be used for the operation of a waqf bank. There was a tendency among the given group of practitioners towards a corporate international social bank, capitalised by the waqf and non-waqf assets, sought after from the public and private sectors, as well as the Muslims and non-Muslims. Research limitations/implications – Assumptions are basic. Empirical findings are based on the perspective of waqf trustees. Other stakeholders’ perspectives need further research. Practical implications – The study is expected to persuade for, and assist in the establishment of a waqf bank. Social implications – This paper could contribute to the effectiveness of waqf institutions in their delivery of public good to the poor and society. These implications are not restricted to a specific country. Charities and the poor of any society may benefit from this study if the idea of total social banking is upheld. Originality/value – This study is the first to address the structure and operation of a waqf bank empirically.

scholarly journals Is consumption-Laffer curve hump-shaped? The VAT evasion channel

2018 ◽  
Vol 45 (3) ◽  
pp. 598-609
Author(s):  
Aleksandar Vasilev
Keyword(s):  
Design Methodology ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Consumption Tax ◽  
Free Lunch ◽  
Content Type ◽  
Tax Rate ◽  
The Public ◽  
Laffer Curve ◽  
Practical Implications

Purpose The purpose of this paper is to show a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption-Laffer curve. Design/methodology/approach The methodology is in the spirit of modern quantitative macroeconomic literature. Findings The model with VAT evasion can generate a peaking consumption tax revenue curve, which is a little discussed result in the taxation literature. Research limitations/implications The paper contributes to the public finance literature by providing evidence for the importance of the evasion mechanism, while at the same time adding to the debate about the existence of a peak tax rate for consumption tax revenue. Practical implications Contrary to popular belief, raising VAT rate as a cheap way (being a tax on demand) to finance government expenditure, is still not a free lunch, and raising the rate, especially in a country with substantial VAT evasion, quickly leads to a drop in the revenue associated with that category. Originality/value This is the first study that provides a tractable model of VAT evasion, and a setup where consumption tax revenue curve is peaking.

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