Concerned yet polluters: A survey on French research personnel and climate change

We present a survey on the French research community and climate change carried out in 2020. It is one of the largest surveys ever conducted on this issue: it is based on a sample of more than 6,000 respondents representative of the French public sector research community, regardless of their status and discipline. On the one hand, it measures practices that emit large amounts of greenhouse gases, such as air travel, and addresses the differences between disciplines and within them according to different individual characteristics (gender, status, location, etc.). On the other hand, it questions the representations of research actors concerning the climate emergency, and what they are willing to do to reduce their emissions.The survey highlights three results: first, an acute awareness of environmental and climate issues widely shared by members of the scientific community; second, a willingness to implement changes; and third, a clear gap between these attitudes and practices that still emit large amounts of greenhouse gases. This raises the question of the role of research institutions, whose support is required to implement profound reforms in the organization of research activities.

Public value and the planet: accounting in ecological reconstitution

PurposeThis paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.Design/methodology/approachThe process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.FindingsFull-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.Research limitations/implicationsThe association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.Practical implicationsAccountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.Social implicationsBroad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.Originality/valueIn problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.

Ethical leadership in organizations: evidence from the field

Purpose Owing to the significant and critical role of ethical leadership in organizations, this study aims to explore and understand the perceptions about ethical leadership in organizations. It empirically investigates whether the individual attributes of gender, age, work experience, executive level and qualification of members and other demographic variables, such as industry and sector, affect the perception of members toward ethical conduct of their supervisors. Design/methodology/approach This is a quantitative study where the analysis is based on the data collected from 419 members of 3 different industries, namely, public sector research and development organizations, information technology organizations and academic universities and colleges. Findings The results reveal that perception of ethical leadership does not vary across gender and qualification of members but varies across age, work experience, management level, industry and sector. Practical implications This study helps to understand the importance and role of various individual attributes that affect the perception of ethical leadership by followers. This study will make leaders to be more aware and behave in ethical manner with respect to different groups of followers. Originality/value Because of occurrence of many scandals and fraudulent behaviors in organizations, business ethics has caught the attention of policy makers, corporate organizations and academic. Ethical leadership is very crucial for organizational success on a sustainable basis. To the best of authors’ knowledge, this study is among the early studies conducted to investigate the influence of the individual attributes and other demographic variables on the perception of members toward ethical conduct of their supervisors.

Management Accounting System in Public Healthcare Entities: Evidence from Vietnam

Objective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting.

Productivity in Agriculture for a Sustainable Future

The Malthusian predictions of the future have not come to pass due largely to innovative agricultural technologies and practices that stimulated significant gains in agricultural productivity. This chapter examines the linkages between innovation, productivity, and sustainability. The definition of agricultural productivity, measured as total factor productivity (TFP), will be explained, as well as the contribution of innovation to global TFP growth and the contribution of TFP to sustainable food and agriculture systems. To illustrate these connections, this chapter highlights innovative technologies and practices used by crop and livestock producers in the United States, Colombia, India, Kenya, and Vietnam. These cases demonstrate how advanced seed technologies, improvements in soil health and nutrient management, mechanization, and an emphasis on animal health drive productivity growth around the world. Many of these cases feature partnerships between the public sector, private sector, and producers where innovations and new practices are used to increase productivity, incomes, food security, and nutrition. Creating an enabling policy environment is essential for agricultural innovation, productivity, and sustainability; the chapter gives examples of public policies that stimulate such productivity: investing in public sector research and development (R&D), embracing science-based technologies, and establishing smart regulatory environments. The chapter includes a discussion of innovation, productivity, and the Sustainable Development Goals (SDGs).

Mergers and acquisitions in the public research sector. Toward a comprehensive typology

While the literature on firm mergers and acquisitions (M&A) is quite extensive, systematic approaches to analyze mergers in the public research sector are still scarce and focus only on the higher education sector. This article provides, for the first time, systematic empirical evidence on the extent and characteristics of M&A in public-sector research in Europe, by building on a novel dataset comprising demographic events since the year 2000. The goal of this study is to characterize such events in terms of organizations involved, types of events, and regional distribution. We find that M&A constituted a major change process within European public research. Nearly 400 events occurred in Europe between 2000 and 2016 with an increasing trend over time; M&A involved nearly one-fifth of public-sector research organizations and were geographically distributed across two-fifths of all European regions. Demographic events concerned primarily specialist institutions and to a larger extent public research entities and colleges. While the strong involvement of colleges was expected from the literature, for the first time we can show the extensive restructuring which took place in the public research entity sector. On the contrary, well known and prestigious university mergers, largely driven by the quest for international visibility, constituted only 10% of the events. Finally, we identified six broad groups of events characterized in terms of two dimensions, i.e. whether the involved organizations are active on the same or different markets and the extent of overlap between subject offerings.

Public Accounting Research and Theories: A Literature Review

The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this article can be a basis for future research and becomes a work request for more precise and focused research questions. A literature review-based approach with two important steps in the analysis of trends in public accounting research was used. First, journals as the source of the data are limited to four reputable international journals that published public sector research. Second, articles are divided into three areas that include financial accounting, management accounting, and auditing. A structured method was then used to analyze the relevant and identified articles. Results show that articles published in four leading international journals do not specifically discuss public accounting. So far, journals publishing public accounting remain rare. Of the four journals, articles in public reports are few. Ten popular theories on how to apply public accounting research were discussed. g research. Keywords: Public Accounting, Literature Review, Theory.

A register of public-sector research organizations as a tool for research policy studies and evaluation

This article presents the conceptual and methodological design of a register of public-sector organizations, as well as a preliminary delineation of such organizations in Europe. Conceptual and methodological issues are discussed, as well as the potential usage of the register for interlining datasets and analysis. The significance of the register for research policy and evaluation studies is also discussed, as related with changes associated with New Public Management reforms.

THE NEXUS OF E-GOVERNMENT AND INCREASED PRODUCTIVITY RELATIVE TO INCOME LEVEL COMPARISON

Purpose – this study aims to determine the influence of E-government on productivity in the case of different countries comparing by income level. Research methodology – static (fixed and random) and dynamic (GMM) panel regression. Findings – a disaggregated analysis reveals that middle-income countries are driving global productivity growth by implementing ICTs infrastructure in the public sector. Research limitations – this study focuses on severe developed and developing economies, whereas each country may not benefit from E-government implementation as gains might be offset with the enormous costs of implementation. Practical implications – the government may rely more on online services in the provision of its responsibilities because it enhances the efficiency of public sectors. Originality/Value – the study is a novel measure of E-government that covers additional multiple dimensions.