Faculty of Business and Law

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    The 1998 parliamentary election in Latvia
    (Butterwoth-Heinemann, 2001) Davies, Philip; Ozolins, A. V.
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    The 2015 regional election in Italy: fragmentation and crisis of sub-national representative democracy
    (Taylor & Francis, 2015-08-14) Vampa, Davide
    In May 2015, voters in seven Italian regions went to the polls to elect new regional councils and governments. The final election result was apparently similar to that of 2010: centre-left coalitions won in five out of seven regions, like in the previous election, leaving the remaining two to the centre-right. Yet behind this picture of stability, dramatic changes have occurred in the internal composition of regional coalitions, cross-party equilibriums and levels of participation. Generally, regional party-based democracy seems to be experiencing increasing fragmentation and a crisis of representation and legitimacy.
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    2018 Colloquium on Creative and Cultural Industries
    (2018-05-29) Granger, R.C.
    2018 Colloquium on Creative and Cultural Industries - research and practice event
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    The 2021 Metro Mayors Elections: LocalismRebooted?
    (Wiley, 2021-08) Giovannini, Arianna
    Metro mayors are the latest addition to the complex jigsaw of subnational governance inEngland, and were introduced from 2014 to lead, allegedly, a‘devolution revolution’. This articlefocusses on the 2021 election to reflect on the roots andfirst mandate of these new mayors, tounderstand how they fared at the ballot box, and to assess whether and in what ways they aremaking an impact. The analysis shows that metro mayors are maturing as institutions, and theyare becoming more rooted in the public imagination. Harnessing‘the power of place’was a keydriver of success: some metro mayors have shown a potential to‘reboot localism’and, with it,devolution. However, resistance from central government to let go of power persists and couldhinder both the metro mayors’and the devolution agendas going forward.
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    The 2022 Italian general election: a political shock or the new normal?
    (Firenze University Press, 2021-06-09) Giovannini, Arianna; Valbruzzi, Marco; Vampa, Davide
    This introduction to the special issue places the 2022 Italian general election within the recent electoral history of Italy and the broader European context. Following the same multidimensional structure adopted for this collection of articles, here we address general questions regarding the significance of the last election, its dynamics, and implications. Firstly, to what extent did it represent a change compared to previous Italian elections? Secondly, can Italy still be regarded as an anomaly in the European context? Have the 2022 results widened or narrowed the political gap between the country and its neighbours? By providing a longitudinal and cross-sectional overview, our aim is to suggest some interpretative keys, which, in conjunction with the rich data presented and discussed by the authors of each article, may enable readers to draw general lessons about recent developments in Italian and European politics. Our overall argument is that, while clearly significant in its political implications – producing the most ideologically right-wing government in republican history led by the first female prime minister –, the 2022 general election did not represent a radical change from previous Italian elections. Instead, it marked a further step in the emergence of a ‘new political normal’ characterised by volatility, fragmentation, mainstreaming of populist ideas and actors, polarisation and the reframing of socio-economic and socio-cultural cleavages. Additionally, while Italy can be regarded as the most advanced manifestation of these transformations, we observe similar shifts in most Western European countries, indicating that their seemingly unshakable stability is now in question.
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    A bibliometric review of corporate environmental disclosure literature
    (Emerald, 2023-06-16) Bilal; Gerged, Ali Meftah; Arslan, Hafiz Muhammad; Abbas, Ali; Chen, Songsheng; Manzoor, Shahid
    The study identifies and discusses influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations, and countries. This review also constructs agendas for future CED research. Using a bibliometric review approach, we reviewed 560 articles on CED from 215 journals published between 1982 and 2020. Our insights are three-fold. First, we identified three core streams of CED research: 'legitimization of environmental hazards via environmental disclosures', 'the role of environmental accounting in achieving corporate environmental sustainability', and 'integrating environmental social and governance (ESG) reporting into the GRI guidelines'. Second, we also deployed a thematic map that classifies CED research into four themes: niche themes (e.g., institutional theory and environmental management system), motor themes (e.g., stakeholder engagement), emerging/declining themes (e.g., legitimacy theory), and basic/transversal themes (e.g., voluntary CED, environmental reporting, and corporate social responsibility). Third, we highlighted important CED authors, keywords, journals, articles, affiliations, and countries. This study assists researchers, journal editors, and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although our paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, we call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature. We contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, we construct a future research agenda for CED literature.
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    A Middle-Range Framework for Mapping African Small-Scale Farmers’ Relationships in the Agri-Market: Implications for the UN Decade of Family Farming
    (The Academy of Marketing Conference, July 2023, University of Birmingham, 2023-07-06) Bannor, Bernard; Ojeme, Mark; Takhar, Amandeep
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    A year on the Block: What have we learned from a shift in delivery? Is block teaching (and learning) the way forward?
    (WONKHE, 2023-09-15) Koenig, Brett
    A year on the Block: What have we learned from a shift in delivery Is block teaching (and learning) the way forward?
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    The abdication of responsibility: corporate social responsibility, public administration and the globalising agenda
    (Cambridge Scholars Press, 2006) Crowther, David; Ortiz Martinez, E.
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    Abnormal Real Activities, Meeting Earnings Targets and Firms' Future Operating Performance: Evidence from an Emerging Economy
    (Emerald, 2021-07-28) Al-Haddad, Lara; Whittington, Mark; Gerged, Ali Meftah
    This paper aims to examine the extent to which Real Earnings Management (REM) is used in Jordan to meet zero or previous year’s earnings and how this impacts the subsequent operating performance of Jordanian firms. The study used a sample of 98 Jordanian listed firms over the 2010-2018 period. To test our research hypotheses, which are formulated in accordance with both agency theory and signalling theory, multivariate regression is performed using a pooled OLS estimation. Additionally, a two-step dynamic Generalised Method of Moment (GMM) model has been estimated to address any concerns regarding the potential occurrence of endogeneity issues. Our results show that Jordanian firms that meet zero or last year’s earnings tend to exhibit evidence of real activities manipulations. More specifically, suspect firms show unusually low abnormal discretionary expenses and unusually high abnormal production costs. Further, consistent with the signalling earnings management argument, we find that abnormal real-based activities intended to meet zero earnings or previous year’s earnings potentially improve the subsequent operating performance of Jordanian firms. This implies that REM is not totally opportunistic, but it can be used to enhance the subsequent operating performance of Jordanian firms. Our findings are robust to alternative proxies and endogeneity concerns. Our findings have several implications for policymakers, regulators, audit professionals, and investors in their attempts to constrain REM practices to enhance financial reporting quality in Jordan. Managing earnings by reducing discretionary expenses appeared to be the most convenient way to manipulate earnings in Jordan. It provides flexibility in terms of time and the amount of spending. Our empirical evidence, therefore, reiterates the crucial necessity to refocus the efforts of internal and external auditors on limiting this type of manipulation to reduce the occurrence of REM activities and enhance the subsequent operating performance of listed firms in Jordan. Drawing on Al-Haddad & Whittington (2019), our evidence also urges regulators and standards setters to develop a more effective enforcement mechanism for corporate governance provisions in Jordan to minimise the likelihood of REM incidence. This study contributes to the body of accounting literature by providing the first empirical evidence in the Middle East region overall on the use of REM to meet zero or previous year earnings by Jordanian firms. Moreover, our study is the first to empirically examine the relationship between REM and Jordanian firms’ future operating performance.
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    Academic entrepreneurship: spin-offs in Sweden and the UK
    (Springer, 2016) Baines, N.; Lawton Smith, H.; Lindholm Dahlstrand, A. T.
    Discussions of academic entrepreneurship often focus on efforts to commercialize inventions appropriated within the intellectual property (IP) system. However, studies in the U.S. have shown that a substantial amount of entrepreneurship happens outside of the formal IP system. In the UK each university sets its own rules on ownership of IP. In a few European countries, like Sweden, an inventor ownership model is dominating. There is a lack of studies of European academic entrepreneurship outside of the formal IP system; and accordingly there have been few possibilities to analyze the effects of different institutional set ups. To help fill this gap, this chapter analyses how different institutional settings affect academic entrepreneurship in Europe. By analyzing both patents and spinoffs (from Oxford University, UK and Chalmers University, Sweden) we will shed light on two processes for commercialization of university research. We empirically investigate university technology transfer at two different universities in two countries with a different inventor ownership regulation.
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    Academic founders of university spinouts: Reconciling Mode 1 and Mode 2 logics of knowledge production through nested referents of legitimacy
    (2014-07-05) Klangboonkrong, Te; Jenkins, Mark
    This paper explores how academic inventors who have been involved in university spinout formation negotiate their use of the apparently contradictory logics of academic and commercial science – operationalized as Mode 1 and Mode 2, respectively. Interviews with 18 academic inventors from top research universities in the UK suggest that the two logics are not in a binary contradiction. As they work at the interface of industry and academia, academic inventors are both motivated and governed by components drawn from two different logics in a conditional, context-dependent manner. While they incorporate social accountability as a desired function of academic research, inventors are simultaneously controlled by the traditional norm of what constitutes good science. In other words, they embed an extended reference point for legitimacy (society) under the academic one (peer community) albeit in an asymmetrical way, as scientific legitimacy still reigns supreme. We suggest how alternative practices are attainable yet governable through non-adversarial framing of competing logics, dialectical responses, and referents of legitimacy.
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    Accent detection in earwitness identification
    (2018-08-03) Robson, Jeremy; Braber, N.; Smith, H.M.J.; Wright, D.; Hardy, A.
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    Accommodation needs and planning issues.
    (Policy Press, 2012) Richardson, Joanna
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    Account planning – from genesis to revelation.
    (MCB University Press, 2003) Baskin, M.; Pickton, David W.
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    Accounting for Accounting’s Role in the Neoliberalisation Processes of Social Housing in England: A Bourdieusian Perspective
    (Elsevier, 2018-07-17) Ejiogu, Chibuzo; Ejiogu, Amanze; Ambituuni, Ambisisi
    Abstract This paper seeks to account for how accounting is implicated in the neoliberalization processes of social housing in England. It adopts a processual view which instead of conceptualizing neoliberalism as static and ‘end-state’, views it as a dynamic process of neoliberalization. We draw upon Bourdieu’s notions of field, capital and habitus to frame our study. We focus on reform of the regulation of social housing in England during the period 2006–2016. We show that the process of neoliberalization of social housing in England was instigated by the state’s intervention to change the structure of the field in terms of norms, power relations and positions of players on the field. These changes brought about simultaneous changes in the habitus of the field as well as the structure and habitus of Housing Associations as sub-fields. We demonstrate how these changes create and reproduce a new system of domination where the tenant is the dominated player. We highlight the role accounting played in these changes in terms of being used as a tool by the regulator to achieve social control and drive change within Housing Associations and by the Housing Associations to evidence conformity with the new norms and adaptation.
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    Accounting for business.
    (Oxford University Press, 2016) Scott, Peter