School of Accounting, Finance and Economics
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Item Open Access A bibliometric review of corporate environmental disclosure literature(Emerald, 2023-06-16) Bilal; Gerged, Ali Meftah; Arslan, Hafiz Muhammad; Abbas, Ali; Chen, Songsheng; Manzoor, ShahidThe 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.Item Open Access A classroom market experiment: Data and reflections(2024-06-02) Cartwright, Edward; Cartwright, AnnaIn this article, the authors analyze data accumulated over 10+ years of teaching market interaction using a simple classroom experiment. The experiment is designed to teach first-year undergraduate students the basics of supply and demand and market efficiency. In total, they analyze data from 85 teaching sessions and 243 individual markets. They find that traded prices typically (90% of the time) move in accordance with market equilibrium comparative statics. They also find that average traded prices are rarely (5% of the time) consistent with market equilibrium but typically (70% of the time) “close” to the equilibrium. The traded quantity is often (60% of the time) more than equilibrium, which results in a loss of efficiency. The law of one price is strongly rejected.Item Metadata only A stochastic Fermatean fuzzy-based multi-choice conic goal programming approach for sustainable supply chain management in end-of-life buildings(Elsevier, 2022-12-05) Deliktaş, Derya; Karagoz, Selman; Simić, Vladimir; Aydin, NezirDue to natural disasters, urban transformations and many other factors, sustainable end-of-life buildings (ELBs) waste management is gaining importance within the last decades, which is vigorous for both economic and conservation matters. Turkey is located on active zones in terms of natural disasters and faced numerous destructive events. Therefore, the government initiated a program to renew the ELBs. Even though several studies analyzed post-disaster debris management, there are not many studies focusing on pre-disaster debris management. Thus, this study proposes a two-stage stochastic model to optimize the supply chain network of ELBs and manage the debris stemmed from the destruction of the ELBs. With this aim, the criteria and the alternatives for evaluating the objectives are defined, experts’ evaluations for objectives are integrated into the model, Fermatean fuzzy-based weighting approach is introduced to transfer the experts’ views on the importance of the objectives, and the stochastic Fermatean fuzzy-based multi-choice conic goal programming (FF-MCCGP) and the revised-MCGP methods are used to provide optimal facility locations, and the amount of debris to transfer within the network. The stochastic FF-MCCGP approach outperforms the revised-MCGP in most cases, where they are compared. Furthermore, a sustainable management strategy is offered to control the economic, pollution, land-use stress and population health factors. This study is one of the pioneer studies that eases the consequences of diseases, urban transformation, wars, and other factors by considering the renewal of ELBs, and method can be upgraded dynamically regarding the potential needs and conditions as it offers a global road map.Item Metadata only The abdication of responsibility: corporate social responsibility, public administration and the globalising agenda(Cambridge Scholars Press, 2006) Crowther, David; Ortiz Martinez, E.Item Open Access 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 MeftahThis 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.Item Open Access 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.Item Metadata only Accounting for business.(Oxford University Press, 2016) Scott, PeterItem Metadata only Accounting for business: an intergrated print and online solution.(Oxford University Press, 2012) Scott, PeterItem Metadata only Accounting in Babel? Constructing social accounting as a multi-logical performance(2005-07-01) Crowther, David; Hosking, D. M.Item Open Access Accounting perspectives on the business value of big data during and beyond the COVID-19 pandemic(Editura ASE, 2022-06-22) Saeudy, Mohamed; Gerged, Ali Meftah; Albitar, KhaldoonResearch Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Data: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the COVID-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the COVID-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses. Contribution: This study extends previous accounting literature by offering unique insights and critical developmental thoughts about accounting perspectives of big data applications, opportunities and challenges beyond the COVID-19 pandemic. It provides a critical understanding of the predictive analytics of big data from an accounting perspective as an intangible asset.Item Metadata only Achieving enhanced learning, greater re-usability and wider acceptance for multimedia learning environments.(MCB University Press, 2001) Kinshuk; Patel, Ashok; Russell, DavidItem Metadata only Action research(Sage Ltd, 2007) Harris, Elaine P.Item Metadata only Activists of themselves: Liminality of Instagram and its role in the ethnic identity construction processes of third generation British Sikhs to their imagined identities(Elsevier, 2021-12-24) Takhar, Amandeep; Bebek, Gaye; Jamal, AhmadAs a result of the rapid evolution of computer culture, social media and networking websites now provide the primary socialisation platforms for individuals across the world. With characteristics such as transcending time, space, and even cultures, these platforms impact individuals through increased interactions. Although past research shows how social media impacts on individuals’ cultural affiliations and identity construction processes, research neglects to understand the role and impact of the characteristics of social media and networking environments as individuals engage in these virtual spaces. This paper uses Instagram as a case study, to demonstrate the liminal nature of social media spaces and looks at how this virtual space and its characteristics evoke a sense of reflexivity with regards to identity construction amongst young British Sikhs in the U.K. We highlight how the empowering characteristics of this virtual space impact their identity and just how the communities that are formed by individuals through Instagram, act as a further acculturative agent, as they attempt to deal with the tensions that they experience as a result of being both British and Sikh. Findings implicate how brands can engage with and support the individuals going through this reflective identity re/construction processItem Metadata only Adaptivity through the Use of Mobile Agents in Web-based Student Modelling(AACE, 2002-07) Kinshuk; Patel, Ashok; Hong, HongThe proliferation of computers, the advent of Internet and the steady gain in the popularity of distance education greatly influence our educational environment. Educational information on the web has increased exponentially, and web-based learning is currently an important research-and0-development area. web-based learning environments are becoming mainstream applications for the educational community. However, they have a number of common deficiencies, such as limited or non-existent adaptivity for individual students, low-bandwidth connection, resulting in slow access to the course. a number of attempts have been made to circumvent these problems, but a solution to one problem often impedes solutions to the remaining problems. Emerging intelligent mobile agents have huge potential to address these deficiencies.Item Metadata only The adoption of value-based management in large UK companies : a case for diffusion theory(Emerald, 2008) Cooper, Stuart; Crowther, DavidItem Open Access African management: concept, content and usability(2015) Seny Kan, K. A.; Apitsa, S. M.; Adegbite, E.Purpose – This paper aims to scrutinise the concept of “African Management” that increasingly fuels the debate on the management research of African organizations. Indeed, while management research in African context is all but invisible in management literature, the notion of “African management” emerges through a piecemeal corpus of literature that has arisen in response to the exclusion and marginalisation of Africa in the broad field of management literature. The idea underlying this reasoning is that the Western management model prevailing so far in Africa is inadequate because of cultural considerations. However, what is meant by “African management” still remains unfamiliar to both researchers and practitioners. Design/methodology/approach – The authors conduct a selective review of the fragmented “African management” literature to identify directions it follows. This is carried out through an analytical framework aiming at investigating the usability of the “African management”. Findings – The paper identifies the key elements underlying the “African management” narrative. It also articulates these elements within a frame which represents an unprecedented attempt to render advocacy of “African management” more insightful. Originality/value – The vibrant economic trends of Africa and its forthcoming dynamics are on the spotlight. At the same time, this upturn raises again a central concern about African societies’ development in which organisations are expected to play a pivotal role. Yet the paucity and fragmented nature of the current state of “African management” research do not enable either practitioners or academics to get a deep understanding of African organisations. This article constitutes a major contribution by setting up a scheme of identifying convincingly the analytical parameters that really count in African organisations.Item Metadata only Agency theory: a cause of failure in corporate governance(ICFAI University Press, 2005) Crowther, David; Jatana, R.Item Open Access AI and Big Data Readiness Report - Assessing the Public Relations Profession’s Preparedness for an AI Future(CIPR, 2021-11-23) Virmani, Swati; Gregory, AnneThis Artificial Intelligence (AI) and Big Data Readiness Report provides an analysis of a global survey of public relations practitioners and academics and video/written evidence from senior practitioners concerning the profession’s knowledge, skills, adoption of and attitudes towards AI, and to a lesser extent, Big Data. Its aim is to provide an overview of current AI understanding and preparedness, but most importantly, provide pointers to how the profession should equip itself to exploit the potential and guard against the possible dangers of AI.Item Open Access Aid for Trade and the Quality of Exports(Taylor & Francis, 2017) Wang, Zheng; Xu, MeinaThis paper studies how aid for trade (AfT) affects the quality of recipient countries’ exports. It shows that the quality effect is most discernible for AfT for assistance in trade policy: a 50% increase in the value of AfT received in this category is associated with a 0.5%-1% increase in the quality of exports to the donor and other OECD countries. On average, the actual AfT received for assistance in trade policy leads to a 2% upgrade of the recipient country in the quality ladder of all developing countries. Around half of this quality effect is driven by the quality improvement of continued products in continued markets (intensive margin), and the other half by the quality upgrading of new products in continued markets and existing products in new markets (extensive margin).Item Metadata only Am I Worth It Now? the Social Currency of Fair Skin For Bengali Millenials in the U.K.(Association for Consumer Research, 2021-10-09) Takhar, Amandeep; Bebek, Gaye; Magede, ThomasThis research study seeks to understand the value and social currency of skin lightening products amongst millennials from the Bengali community in the U.K. It emerges that the consumption of these products surrounds the deep rooted ideologies of beauty, that have been transferred across the migrating generations from India.