bluuebunny/crossref_metadata_2025_split huggingface dataset:
“And the BAFTA goes to […]”: the assurance role of the auditor in the film awards ceremony
Authors: Jeacle Ingrid 
Published: July 2014

Purpose
– The purpose of this paper is to examine the role of the Official Scrutineer in the annual film awards ceremony of the British Academy of Film and Television Arts (BAFTA), a role currently occupied by the audit firm Deloitte. The case of BAFTA provides an illustrative example of the increasing demand for discretionary assurance services from audit firms (Free et al., 2009), which in turn is reflective of Power's (1997) “audit society”. It showcases the power of audit as a legitimating tool. The paper seeks to understand the role of the auditor as assurance provider by drawing upon Goffman's (1959) dramaturgical framework. Viewing the auditor as “performer” and a range of interested stakeholders (BAFTA voting members, sponsors, award winners and industry commentators) as the “audience”, this theoretical lens facilitates insights into the nature of assurance provision.

Design/methodology/approach
– The paper gathers interview data from within the case organization (BAFTA), it's Official Scrutineers (Deloitte), BAFTA voting members, sponsors, award winners and film industry commentators.

Findings
– Drawing on Goffman's (1959) work on impression management to inform its theoretical argumentation, the analysis of results from 36 interviews indicates that Deloitte are highly effective in delivering a successful performance to their audience; they convey a very convincing impression of trust and assurance. The paper therefore suggests the importance of performance ritual in the auditor's role as assurance provider. Additionally, it argues that such a performance may be particularly effective, in the eyes of the audience, when played by a well known audit firm.

Originality/value
– The paper highlights the expanding territorial scope of assurance provision by audit firms. By focusing on a glamorous media event, it also furthers an understanding of the role of accounting within the domain of popular culture.
Progress towards institutionalising field-wide water efficiency change
Authors: Egan Matthew 
Published: July 2014

Purpose– The purpose of this paper is to explore how a heterogeneous range of water efficiency responses were driven across a field of seven water consuming organisations in Australia at a time of acute drought conditions into the late 2000s.Design/methodology/approach– Semi-structured interviews were conducted with a range of individuals from 2008 to 2010.Findings– A loosely coordinated range of drivers motivated pervasive water efficiency responses in two of the seven case organisations. Would-be leaders sought to invoke a water efficiency field, and champion nascent logics and theorisation in order to gain some competitive advantage. There was little sense among others of any normative, mimetic or coercive pressure to adopt homogeneous practices. While the field lacked effective champions for change, an institutionalisation of novel water efficiency practices continued across the field into 2010.Research limitations/implications– Further research could investigate how water efficiency responses continued to develop or decline into the 2010s, and how such practices integrate with the management of other sustainability issues (including carbon).Practical implications –Global water resources are subject to increasing supply constraints. This paper responds by exploring how the institutionalisation of water efficiency change can be driven across a field of organisations.Originality/value– Relatively little is understood about “institutionalization” as an unfinished process. This paper responds by contributing an understanding of how institutional logics developed, and how theorisation for water efficiency progressed in the context of water scarcity in Australia in the late 2000s.
Whistle-blowing by external auditors in South Africa
Authors: Maroun Warren , Atkins Jill 
Published: July 2014

Purpose– The purpose of this paper is to explore how notions of disciplinary power manifest themselves in audit regulatory developments. When it comes to research on the relationship between audit quality and regulation, much of the prior scholarly work has kept to the positivist tradition of quantitative analysis under the guise of “economic rationality”. In contrast, this research takes an interpretive approach to provide an alternate and unique perspective, using motifs of Foucauldian power and control to illuminate the operation of external regulation in a South African setting. The paper examines what may be loosely described as a mandatory whistle-blowing duty imposed on external auditors.Design/methodology/approach– Detailed interviews with some of South Africa's leading corporate governance experts are used to highlight the disciplinary effect of an auditor's duty to bring reportable irregularities to the attention of an independent regulator.Findings– Blowing the whistle on irregularities contributes, not only to increasing the information made available to stakeholders, but to creating a valid expectation of auditors serving the public interest by enhancing a sense of transparency and accountability. Elements of resistance to panoptic-like control are, however, also present suggesting that, in part, the regulation may simply be creating the illusion of active reporting.Research limitations/implications– The research relies on a relatively small sample of subject experts and does not provide a complete account of regulatory developments taking place in South Africa and abroad. Additional research on the role of whistle-blowing in an external audit setting is needed focusing particularly on similarities and variations in interpretations of reporting by auditors from the perspective of more diverse stakeholder groups.Practical/implications– Mandatory reporting of irregularities by auditors can provided additional useful information for stakeholders and may contribute to demands for more effective reporting by auditors.Social implications– Arms-length regulation of the audit profession should not be seen only as a means of improving audit quality and the utility of audit reports. Powerful social forces are also. This research demonstrates how laws and regulations have a potential disciplinary effect on the audit profession that contributes to a restoration of confidence in the audit process after it is best by scandals, even if motifs of power and control are somewhat illusionary.Originality/value– This research addresses the need for more detailed analysis of precisely how mechanisms of accountability and transparency operate in the broader corporate governance arena. The paper also contributes to the calls for more detailed, context-specific studies of audit. Finally, this paper is one of the first to employ a critical theoretical perspective on audit in an African setting, responding to the need for contextual, methodological and theoretical eclecticism in the area of corporate governance research.
Protecting financial investment: agriculture insurance in Ghana
Authors: Nunoo Jacob , Nana Acheampong Bernand 
Published: July 2014

Purpose
– The purpose of this paper is to present readers with information on the state of provision of agricultural insurance as a means of protecting financial investment in agricultural productivity in Ghana.

Design/methodology/approach
– The paper reviews interventions in the provision of agricultural insurance in Ghana and then examines what is currently being done in this area. The paper looks at issues arising from empirical evidence on agricultural insurance provision and links them to scholarly articles on these issues.

Findings
– This paper shows that there has been considerable effort from the German Development Cooperation, the Ghana National Insurance Commission and government ministries and agencies, the Insurance sector in Ghana and stakeholder institutions leading to the creation of an agricultural insurance provider in Ghana. It is, however, evident from the results that the system is facing major challenges resulting primarily from the inability of the state to provide the needed policy and regulatory support that will assist the insurance sector in the development and delivery of the agricultural insurance products.

Originality/value
– Even though there has been some research that has touched on agricultural insurance in Ghana, none of them has actually examined the current systems of providing the insurance since its inception. The paper therefore fills the gap of providing information on the current ongoing interventions for the provision of agricultural insurance for individuals and organizations that invest in the agricultural sector in Ghana.
Multiple-peril crop insurance: successes and challenges
Authors: Barnett Barry 
Published: July 2014

Purpose– The purpose of this paper is to examine international experience with multiple-peril crop insurance (MPCI). Named peril crop insurance is available in most countries but MPCI is less common. While named peril insurance is widely successful, MPCI has a checkered history. In most cases, MPCI actuarial experience has been poor and large premium subsidies have been required to incentivize purchasing.Design/methodology/approach– International experience with MPCI is reviewed with a particular focus on the USA which has the largest MPCI program in the world. Rationales for government involvement in facilitating MPCI offers are examined and future challenges are explored.Findings– In most cases, MPCI actuarial experience has been poor and large premium subsidies have been required to incentivize purchasing. MPCI purchasing has increased dramatically in recent years but so have government expenditures to support MPCI programs. Significant challenges remain with providing cost-effective MPCI coverage for crop farmers.Originality/value– While previous articles have reviewed MPCI in the USA, this paper also considers experiences in other countries. Future challenges and research needs are described.
Quantitative information processing of nutrition facts panels
Authors: M. Soederberg Miller Lisa 
Published: July 2014

Purpose– Quantitative information on nutrition labels (nutrition facts panels (NFPs)) is often conveyed in the form of absolute weights (i.e. milligrams or grams) and reference values (i.e. per cent daily values (%DVs)) which provide information regarding nutrient levels within the context of a total daily diet. Some evidence suggests that %DVs are preferred over the weights and may be better at communicating nutrition information. However, age differences are often neglected in past work, thus limiting the understanding how effectively NFPs communicate quantitative information across adulthood. The paper aims to discuss these issues.Design/methodology/approach– Using eye tracking methodology, the present study examined age and preference differences in attention to weights and %DVs on NFPs during two healthfulness judgement tasks. The extent to which attention predicted judgement accuracy was explored and findings were compared to two additional predictors, prior knowledge and NFP numeracy skills.Findings– Although individuals paid attention to both types of quantitative information, attention to %DVs, but not weights, predicted accuracy, on both tasks. For older adults only, preferences for %DVs were related to %DV attention, and this in turn supported accuracy on the single-NFP task.Originality/value– These data show that %DVs are important for healthfulness judgements across age but that preferences for %DVs, together with attention to %DVs, are particularly important for older adults.
A conceptual framework for examining HRD and NHRD linkages and outcomes
Authors: Alagaraja Meera , Kotamraju Pradeep , Kim Sehoon 
Published: July 2014

Purpose
– This paper aims to review technical vocational education and training (TVET) literature, identify different components of the TVET system and develop a conceptual framework that integrates human resource development (HRD) and national human resource development (NHRD) outcomes. The renewed focus on technical vocational education and training (TVET) is important for human resource development (HRD), as it expands current understanding of its role in economic development through workforce training. National human resource development (NHRD) perspectives recognize the role of TVET in linking regional and national economic development strategies. Furthermore, TVET’s focus on literacy education, poverty alleviation and inclusion of marginalized and vulnerable populations emphasizes social development outcomes that are critical for NHRD. Using this background, the integration of HRD and NHRD outcomes into one conceptual TVET framework for addressing workforce, economic and social development outcomes has been proposed.

Design/methodology/approach
– A targeted literature review approach was used for exploring relevant research on TVET systems, identifying the components which support and/or inhibit its effectiveness and an integrative framework that connects education, workforce development, social development and economic development was developed.

Findings
– Three major themes were identified. The first theme identifies nine sub-themes that make an effective TVET system. These are as follows: national TVET policy, regional TVET policy, training, participation, curriculum, coordination of stakeholder institutions, individual and institutional attitudes toward skill development, managing supply-demand mismatches and economic and social development outcomes. The second major theme underlines the increasing overlap and connection between workforce development, social development and economic development strategies. In the third and final finding, effective TVET systems are positioned as the linking pin connecting the four TVET components (skills, education, innovation and knowledge) to the strategic goals of workforce development, economic development and social development.

Originality/value
– Integrating national and organizational-based HRD strategies is a unique focus and reflects the broader examination of the differences in the relationship between corporate HRD and more traditional TVET systems. It is argued that the role of TVET in social and workforce development at the regional and societal level cannot be ignored. HRD and NHRD outcomes were integrated by utilizing TVET as a framework for linking economic, social and workforce development strategies.
Examining the dominant, emerging, and waning themes featured in select HRD publications
Authors: Ghosh Rajashi , Kim Minjung , Kim Sehoon , L. Callahan Jamie 
Published: July 2014

Purpose
– The purpose of this study is to identify how themes and contributions featured in the four scholarly journals sponsored by the largest human resource development (HRD) research association (the Academy of Human Resource Development, AHRD) reflect the changing identity of the HRD field.

Design/methodology/approach
– A frequency and content analysis of articles published during the period 2002-2011 was conducted to identify the dominant themes and research trend. Further, comments were made on the aims and scope and editorial discretion for each journal to understand how the journals influence the direction of scholarship in HRD.

Findings
– It was found that the boundaries of the field are constantly expanding with some of the older and mature themes losing momentum and new themes coming to the forefront of scholarly interest. The journals were found to play a critical role in setting the future direction for the field.

Research limitations/implications
– Future researchers can examine if the waxing and waning themes identified in the findings remain same after analyzing contributions featured in journals that are not sponsored by the AHRD, but publish articles on topics closely related to HRD. Also, the findings can guide further examination of the editors’ leadership role in driving the evolution of the HRD field.

Practical implications
– Considering the characteristics of HRD as an applied discipline, the findings can guide future researchers to explore if the thematic changes as identified in the study are associated with the needs of HRD practice.

Originality/value
– The study attempts to understand the landscape of HRD research by looking at how the field’s identity boundaries have shifted over time and how different entities, like authors and editors publishing scholarly articles in the four HRD journals in the past decade, have interacted to contribute to the shift.
Energy performance of aquatic facilities in Victoria, Australia
Authors: Rajagopalan Priyadarsini 
Published: July 2014

Purpose
– This paper investigates the energy performance of aquatic centres in Victoria.

Design/methodology/approach
– Physical and occupancy characteristics and energy consumption from various centres were analysed to understand the interrelationship between numerous factors that contribute to the energy consumption of these facilities.

Findings
– The energy usage intensity of the facilities ranged from 632 to 2,247 kWh/m2 or 8 to 17 kWh/visit. Primary and secondary indicators were examined to find the key performance indicators.

Research limitations/implications
– This study sheds some light into the overall energy performance of aquatic centres in the temperate climate of Australia. More samples need to be collected to perform rigorous statistical analysis leading to a reliable benchmark model. System-wise investigation of energy consumption is required to determine where the energy is being used and the saving potentials of each system.

Practical implications
– This study has arisen from the need of managers of large aquatic and recreation facilities to benchmark the energy consumption of their own facilities. This study will fill the gap that currently exists in the area of energy rating systems for aquatic centres.

Social implications
– The results of this study showed that aquatic centres consume around seven times more energy than a commercial office building. Thus, if the energy consumption of aquatic centres could be reduced by as little as only 10 per cent, at least 3.5 million tonnes of carbon dioxide emission can be reduced.

Originality/value
– Environmental design standards for aquatic centres have generally been overlooked due to the complex nature of these buildings. As a result, this sector suffers from a general lack of both qualitative and quantitative information and benchmarking.
Mitigating climate change in the building sector
Authors: T.I. Lam Patrick , H.W. Chan Edwin , T.W. Yu Ann , C.N. Cam Wynn , S. Yu Jack 
Published: July 2014

Purpose
– This paper aims to investigate how unique features of built facilities would affect the application of greenhouse gas (GHG) emissions trading, and to explore what adaptive measures may be taken for emissions trading to be applied to the built environment. Emissions trading is a financial tool to encourage GHG emissions reduction in various industries. As the building sector is responsible for a large amount of GHG emissions, it is valuable to explore the application of emissions trading in built facilities.

Design/methodology/approach
– The analysis is based on a comparative study reviewing the current emissions trading schemes (ETSs) in Australia, Japan and the UK covering the building industry, and to evaluate the approaches adopted by the schemes to tackle the problems related to buildings and facilities management.

Findings
– The research findings reveal that the small energy savings of individual building units, the large variety of energy-saving technologies and the split incentives and diverse interests of building owners and tenants would be the barriers hindering the development of emissions trading. To overcome these barriers, an ETS should allow its participants to group individual energy savings, lower the complexity of monitoring and reporting approaches and allow owners and tenants to benefit from emissions trading.

Originality/value
– This article provides a comprehensive overview of the current emissions trading practices in the built environment. Besides, it raises the attention and consciousness of policymakers to the need that building characteristics and facilities management should be taken into consideration when designing an ETS for the building sector.
The relationship between customer satisfaction and customer relationship management system; a case study of Ghavamin Bank
Authors: Rezghi Rostami Alireza , Valmohammadi Changiz , Yousefpoor Jahan 
Published: July 2014

Purpose
– The purpose of this paper is to study the relationship between customer relationship management (CRM) system and customer satisfaction in branches of Ghavamin Bank in the capital city of Iran, Tehran.

Design/methodology/approach
– Based on the review of literature a questionnaire was designed. After the verification of its validity and reliability, the data were collected from statistical population, the customers of selected branches at Tehran city. The data were analyzed using inferential statistics and the SPSS software, and frequency distribution, distribution indexes, Pearson's correlation, and regression methods were also used.

Findings
– The results revealed that the four factors of CRM system, i.e. service quality, service characteristics, level of service access, and handling complaints have a positive effect on customer satisfaction in the surveyed branches of Ghavamin Bank.

Research limitations/implications
– The sample is restricted to only one city, so in generalizability of the obtained results caution should be taken.

Originality/value
– Given the ever growing importance of banking industry in Iran as a developing country, the results of this study could help policy makers of the surveyed bank to realize the importance of CRM's criteria and characteristics in increasing customer satisfaction.
Trust and risk-taking in a pension investment setting
Authors: Carlsson Hauff Jeanette 
Published: July 2014

Purpose– The purpose of this paper is to examine the effect of trust on financial risk-taking in a pension investment setting. Further: to delineate the effects of varying levels of individuals’ financial knowledge and involvement on risk-taking, and on the trust-risk-taking relation.Design/methodology/approach– Questionnaire to a subsample of Swedish bank customers, thereafter statistical analysis using multiple moderated regression.Findings– Support the notion of trust being an influential variable in explaining risk-taking, and show that highly knowledgeable and highly involved individuals take on more risk. That individuals defined by knowledge and involvement have a different trust-risk-taking relation, however, not verified.Research limitations/implications– Adds to the body of research emphasising the importance of “soft”, emotionally tilted input to consumers’ decision making, even concerning financial tasks such as risk-taking. Narrowly defined pension system environment may hamper generalisations since many constructs tested are situation specific.Practical implications– From a practical perspective, individual investment behaviour is of increasing importance for the individual as retirement saver and for the financial industry in its attempt to tailor-make financial products to its customers. From a legislators’ perspective, the dimensions of knowledge and involvement describe the type of consumer supposedly most vulnerable: the uninterested individual with low levels of financial knowledge.Originality/value– Tests the importance of trust on choice of risk level in a pension setting and is able to expand previous results into the area of consumer behaviour regarding pensions. The paper further manages to assess the specificities as regards the relation between trust and risk-taking for individuals with varying levels of knowledge and involvement.