bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting for the “working poor”: analysing the living wage debate in Aotearoa New Zealand
Authors: Skilling Peter , Tregidga Helen 
Published: September 2019

PurposeThe purpose of this paper is to analyse justifications for, and accounting’s role in, arguments for and against the living wage.Design/methodology/approachA systematic content analysis of arguments made for and against the living wage in a range of secondary data sources is conducted. Boltanski and Thévenot’s typology of “orders of worth” provides the framework for analysis.FindingsArguments for a living wage are found to draw on a range of orders of worth. These arguments hold that while market signals have a valid role in informing wage decisions, such decisions should also take into account the civic order’s emphasis on collective outcomes, the industrial order’s emphasis on long-term organisational performance, and an emphasis on the inherent dignity of the human worker drawn from the domestic and inspired orders. Business arguments against a living wage hold that the current weight given to the tests and objectives of the market order is optimal and that a living wage would undermine firm competitiveness and, ultimately, collective well-being. Justifications of existing low-wage practices are shown to be reflected in, and naturalised by, accounting discourses and practices.Originality/valueThis study contributes to the emergent literature on the relationship between accounting and inequality. It elucidates accounting’s role in supporting the market order of worth and thus the stabilisation and perpetuation of income inequalities. Its analysis of the orders of worth invoked by those calling for a living wage contribute to the task of imagining and constructing an alternative, more equitable, accounting discourse and practice.
What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation
Authors: Chabrak Nihel , Haslam Jim , Oakes Helen 
Published: September 2019

PurposeThe purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas.Design/methodology/approachTo illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here.FindingsThe paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation.Originality/valueThe paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.
Watch that tone
Authors: Fisher Richard , van Staden Chris J. , Richards Glenn 
Published: September 2019

PurposeThe purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management.Design/methodology/approachUsing a multi-year sample of listed companies, the authors measure dimensions of tone across multiple narrative types within the annual report and standalone corporate social responsibility report. Statistical analysis is used to investigate variations of tone across narrative type, each dimension’s influence on readability and the role of antecedent factors.FindingsAnalysis reveals that dimensions of tone vary significantly across narrative types (genres) suggesting that tonal patterns form part of the specific stylistic conventions of each genre. Tone is found to be a significant determinant of readability. Little evidence of obfuscation using tone was found, while disclosure type is the most salient determinant of tone.Practical implicationsThe study illuminates latent or underlying disclosure norms that can facilitate the identification of “exceptional” cases that do not conform with expected tonal patterns of a particular narrative type and may warrant closer inspection by preparers, auditors or regulators. The issues raised regarding the clarity and balance of textual disclosures highlight the challenges in regulating corporate narratives.Originality/valueThis study highlights that tone is a more nuanced and layered concept than suggested by much of the prior literature. Further, tone ought to be considered in studies examining textual complexity.
Auditors and regulatory work (1987–2013)
Authors: Collins David , Dewing Ian , Russell Peter 
Published: September 2019

PurposeThe purpose of this paper is to investigate the jurisdictional expansion of audit into the area of UK financial regulation. The paper draws on the analytical framework of new audit spaces (Andonet al., 2014, 2015), which built on the concept of regulatory space (Hancher and Moran, 1989), and characterises this new audit space as regulatory work.Design/methodology/approachThrough an intensive reading of a variety of publicly available documentary sources, the paper investigates the role of auditors and accountants in the reporting accountants’ and skilled persons’ regimes in the UK under the Banking Act 1987 and the Financial Services and Markets Act 2000.FindingsThe paper identifies a new audit space characterised as regulatory work, which is made up of three distinct phases (and suggests the recent emergence of a fourth phase), and considers the extent to which these phases of regulatory work share common themes across new audit spaces identified by Andonet al.(2015) as independence, reporting, accreditation and mediating.Originality/valueThe paper identifies a further jurisdictional expansion of audit into a new audit space, characterised as regulatory work.
Combating police corruption in Indonesia: cleansing thebuaya(crocodile)
Authors: Quah Jon S.T. 
Published: September 2019

PurposeThe purpose of this paper is to explain why police corruption is rampant in Indonesia by analysing its perceived extent, causes and anti-corruption measures.Design/methodology/approachThe paper relies on primary and secondary sources and survey data to analyse the perceived extent and causes of police corruption in Indonesia.FindingsPolice corruption is widespread in Indonesia because of the inadequate budget allocated to the police, police officers are paid low salaries and recruited and promoted on their ability to pay bribes instead of merit, corrupt police officers are not detected or punished and corrupt behaviour is tolerated by many Indonesians. Consequently, policy makers in Indonesia can only minimise police corruption if they have the political will and capacity to introduce appropriate reforms to address its five causes.Originality/valueThis paper will be useful to those scholars, policy makers and anti-corruption practitioners who are interested in learning about the extent and causes of police corruption in Indonesia and why efforts to curb it are ineffective.
Labor-use efficiency and New York dairy farm financial performance
Authors: Yi Jing , Ifft Jennifer 
Published: September 2019

Purpose
Dairy farms, along with livestock and specialty crop farms, face a tight labor supply and increasing labor costs. To overcome the challenging labor market, farm managers can increase labor-use efficiency through both human resource and capital investments. However, little is known about the relationship between such investments and farm profitability. The purpose of this paper is to examine the relationship between dairy farm financial performance and labor-use efficiency, as measured by labor productivity (milk sold per worker equivalent); labor costs (hired labor cost per unit of milk sold and hired labor cost per worker); and investment in labor-saving equipment.

Design/methodology/approach
Cluster analysis is applied to partition dairy farms into three performance categories (high/middle/low), based on farms’ rate of return on equity, asset turnover ratios and net dairy income per hundredweight of milk. Next, the annual financial rank is fitted into both random- and farm-level fixed-effects ordered logit and linear models to estimate the relationship between dairy farms’ financial performance and labor-use efficiency. This study also investigates the implications of using a single financial indicator as a measure of financial performance, which is the dominant approach in literature.

Findings
The study finds that greater labor productivity and cost efficiency (as measured by hired labor cost per unit of milk sold) are associated with better farm financial performance. No statistically significant relationship is found between farm financial performance and both hired labor cost per worker and advance milking systems (a proxy of capital investment in labor-saving technology). Future studies would benefit from better measurements of labor-saving technology. This study also demonstrates inconsistency in regression results when individual financial variables are used as a measure of financial performance. The greater labor-use efficiency on high-performing farms may be a combination of hiring more-skilled workers and managerial strategies of reducing unnecessary labor activities. The results emphasize the importance of managerial strategies that improve overall labor-use efficiency, instead of simply minimizing total labor expenses or labor cost per worker.

Originality/value
This study examines the importance of labor productivity and labor cost efficiency for dairy farm management. It also develops a novel approach which brings a more comprehensive financial performance evaluation into regression models. Furthermore, this study explicitly demonstrates the potential for inconsistent results when using individual financial variable as a measure of financial performance, which is the dominant measurement of financial performance in farm management studies.
Family firms and financial performance: a meta-regression analysis
Authors: Gonzalez Maximiliano , Idrobo Juan David , Taborda Rodrigo 
Published: September 2019

PurposeThe purpose of this paper is to carry out a meta-regression analysis upon the literature that examines the relationship between family firms and financial performance.Design/Methodology/ApproachInformation of publication and study characteristics from 61 primary studies, comprising 726 size effects was collected. In particular, three leading factors highlighted in narrative literature reviews analyzed were: the financial performance measures, the family–firm definitions and the estimation methodologies.FindingsOverall, a positive relationship between family involvement and financial performance was found. A series of results, those linked to return on assets (ROA) – earnings before interest, taxes, depreciation and amortization (EBITDA), suggest positive publication bias from family definition and negative publication bias when OLS is used. Tobin’sQestimates show no linkage to certain traits and aspects of the research process.Originality/valueExisting literature review and meta-analysis studies show not concluding results on the family effect upon firm performance. The meta-regression analysis used in this paper allows to examine simultaneously effect size and publication bias. The latter effect is particularly salient in the approach and findings, and not present in previous studies.
The conceptualization of novel organic food products: a case study of Polish young consumers
Authors: Radzyminska Monika , Jakubowska Dominika 
Published: September 2019

Purpose
The purpose of this paper is to explore young consumers’ attitudes toward novel organic food products by analyzing their acceptability and perception.

Design/methodology/approach
A mixed method approach was applied to conceptualize (sensory profiling of organic bakery and confectionery products) and then to evaluate young consumer’s willingness to buy (consumer survey) innovative products: ten variants of rolls and ten variants of shortbread cookies made of certified raw materials originating from bio-farming, enriched with a combination of fresh and dried fruits and vegetables. Product recipes were free of saccharose, sweeteners and chemical pulverizing agents. To evaluate consumer orientation toward novel organic products, 200 consumers from Poland (Warmia and Mazury region) were surveyed regarding their hedonic opinion about these concepts. A Likert-type scale was used in the consumer survey to assess the perception and declared willingness to buy the evaluated products.

Findings
Research results demonstrate that the young consumers had ambivalent or negative attitudes to sensory attributes of many variants of the organic bakery and confectionery products. This could be explained by the taste of most of the products, which appeared unacceptable to consumers. It has been concluded that the choice of organic foods by young consumers is not strictly related to the concern over their health nor to the awareness of health-related attributes of these food products. Taste turned out to be the key factor affecting consumer attitudes toward organic foods and driving their willingness to buy these products.

Originality/value
Despite the constant development of research in the area of the organic food market, the current scientific findings still have some cognitive gaps that concern attitudes and expectations of consumers, especially of young consumers, toward new ecological products. This study contributed to the young consumers’ behavior knowledge by analyzing their attitudes toward novel organic bakery and confectionery prototypes produced manually. The empirical findings from this study also have practical potential for organic food market applications. Information of this type is useful in understanding and predicting the demand for certain products, which helps managers develop effective strategies.
Level of food additives, caffeine and total sugars in locally manufactured beverages in Mauritius and their compliance with national and international norms
Authors: Etwaroo Dhamawatee Harnarun , Armoogum Viswen , Goburdhun Dayawatee , Ruggoo Arvind , Dookheea Pooja , Thorul Henna , Noormahomed Fahilah Zainab 
Published: September 2019

Purpose
The purpose of this paper is to determine the level of food additives, caffeine and total sugars in locally manufactured beverages in Mauritius and ascertain their compliance with national and international norms.

Design/methodology/approach
In total, 48 beverages: 21 soft drinks, 14 ice teas, 5 fruit drinks, 5 nonalcoholic sparkling drinks and 3 tonic waters were analysed for the level of sweeteners (aspartame, acesulfame K and saccharin), preservatives (benzoic and sorbic acid), colours (tartrazine, sunset yellow, quinoline yellow, allura red, amaranth, ponceau 4R, carmoisine, erythrosine, brilliant blue, green S and patent blue), citric acid, caffeine and total sugars. High-performance liquid chromatography methods used to quantify the levels of total sugars, caffeine and additives were validated against parameters such as linearity, recovery, accuracy, precision and limit of quantification.

Findings
Out of 48 beverages, 13 contained at least one sweetener. The most frequently used sweeteners were acesulfame K and aspartame. Benzoic acid was present in 27 samples (42.32–168.03 mg/L). Sorbic acid was present in 14 beverages (13.01–180.38 mg/L). Citric acid (0.7–4 g/L) was present in all the 48 beverages, while caffeine was present in 20 samples in the range of 14.01–129.42 mg/L. Nine samples contained at least one artificial colour and the most frequently used colours were tartrazine, sunset yellow, brilliant blue and carmoisine. The average level of total sugars present in the beverages was 10 g/100 ml. The validation parameters obtained showed evidence for method suitability.

Research limitations/implications
Beverages sold by individuals on the street, small restaurants and markets were not analysed.

Originality/value
This study provides an overview of the chemical composition of soft drinks and their compliance with Food Regulations. It also paves the way to investigate weaknesses, knowledge, attitudes and practices of local manufacturers, which leads to non-adherence to Regulations regarding food additives.
Online wine ecosystem: the digital narrative of Sangiovese
Authors: Nosi Costanza , Mattiacci Alberto , Sfodera Fabiola 
Published: September 2019

Purpose
The purpose of this paper is to investigate how grape varieties are narrated online by non-winery-owned sources in four countries: Australia, Canada the UK and the USA. This study focuses on Sangiovese, the most important varietal of Italy.

Design/methodology/approach
Texts collected on the Internet underwent a software-assisted semantic clustering procedure based on text-mining techniques. Identified clusters were then qualitatively analyzed by content.

Findings
The digital narrative on Sangiovese is mainly technical and conveyed by adopting a professional slant that is suitable for knowledgeable consumers but less effective for common and unexperienced wine drinkers. Online information is concentrated in few websites that act as information gatekeepers.

Research limitations/implications
The study contributes to the wine-related managerial literature on grape varieties, which are considered one of the most powerful factors in addressing consumer wine choice. Additionally, the investigation sheds light on the online wine ecosystem, by providing insights on how information is provided and the contents that are conveyed on the Internet. The findings of this study may be useful for Italian operators willing to promote Sangiovese-based wines in foreign markets.

Originality/value
Though explorative in nature, this study represents one of the first attempts to investigate the online narrative of grape varieties by presenting a marketing perspective and examining the characteristics of non-winery-owned online information which may shape wine consumers’ behavior.
A model for determining the value of patient satisfaction in healthcare
Authors: Myszewski Jan M. , Sinha Madhav 
Published: September 2019

Purpose
The purpose of this paper is to find determinants of the effectiveness of the business improvement processes that create value for services offered to patients in healthcare industries. The words patients and customers are used interchangeably throughout without any distinction. The features that distinguish medical services of different types and their inter-related factors are examined. The aim is to come up with a model of value vs cost that can help healthcare managers examine and use this exercise as an example of improvement micro-projects to help reduce cost and eliminate the patient’s dissatisfaction gaps.

Design/methodology/approach
The list of factors or attributes influencing the creation of value of a given medical process or a single procedure is described. The factors in the value creation are examined that will help in the categories for the risk analysis to determine the value-added benefits for the patient outcome. The cost analysis is approached from two angles to include: the cost of the service, and the costs of poor quality of service.

Findings
The model describes the value for the patient satisfaction depending on the quality level or grade of the treatment or procedures used and the cost factor. The analysis is done at several levels with special reference to case examples. A search for various analogous models in similar service providing situation used in business process management of other process types is highlighted and discussed.

Originality/value
The model is an interesting generic illustration for considering value vs cost in all patient care strategies. It enables the position of various medical procedures that can be applied to the same disease in order to keep the variations as minimum as possible within the quality control specification limits. The importance in different aspects of check-points or hold points for inspection is also discussed.
Business process centric energy modelling
Authors: Munsamy Megashnee , Telukdarie Arnesh , Fresner Johannes 
Published: September 2019

Purpose
Sustainability is an accepted measure of business performance, with reductions in energy demand a commonly practised sustainability initiative by multinational corporations (MNCs). Traditional energy models have limited scope when applied to the entire MNC as the models exhibit high data and time intensity, high technical proficiency, specificity of application and omission of non-manufacturing activities. The purpose of this paper is to propose a process centric energy model (PCEM), which adopts a novel approach of applying business processes for business energy assessment and optimisation. Business processes are a fundamental requirement of MNCs across all sectors. The defining features of the proposed model are genericity, reproducibility, minimum user input data, reduced modelling time and energy evaluation of non-manufacturing activities. The approach forwards the adoption of Industry 4.0, a subset of which focuses on business process automation or part thereof.

Design/methodology/approach
A quantitative approach is applied in development of the PCEM. The methodology is demonstrated by application to the procure to pay and electroplating business processes.

Findings
The PCEM quantifies and optimises the business energy demand and associated carbon dioxide emissions of the procure to pay and electroplating business processes, validating the application of business processes. The application demonstrates minimum user inputs as only equipment operational parameters are required and minimum modelling time as business process models and optimisation options are pre-defined requiring only user modification. As MNCs have common business processes across multiple sites, once a business process energy demand is quantified, its inputs are applied as the default in the proceeding sites, only requiring updating. The model has no specialist skills requirement enabling business wide use and eliminating costs associated with training and expert’s services. The business processes applied in the evaluation are developed by the researchers and are not as comprehensive as those in actual MNCs, but is sufficiently detailed to accurately calculate an MNC energy demand. The model databases are not exhaustive of all resources found in MNCs.

Originality/value
This paper provides a new approach to MNC business energy assessment and optimisation. The model can be applied to MNEs across all sectors. The model allows the integration of manufacturing and non-manufacturing activities, as it occurs in practice, providing holistic business energy assessment and optimisation. The model analyses the impacts of the adoption of Industry 4.0 technologies on business energy demand, CO2 emission and personnel hours.