scholarly journals A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting

2021 ◽  
Vol 13 (4) ◽  
pp. 2357
Author(s):  
Ilenia Ascani ◽  
Roberta Ciccola ◽  
Maria Serena Chiucchi
Keyword(s):  
Corporate Strategy ◽  
Accounting Education ◽  
Future Research ◽  
Decision Making Process ◽  
Level Of Involvement ◽  
Active Involvement ◽  
Management Accountants ◽  
Sustainability Accounting ◽  
Role Management

Management accountants have proven to be pivotal for introducing new forms of accounting and reporting in companies to support managers in their decision-making process. The purpose of this paper is to review the literature on the role management accountants play in sustainability accounting and reporting to understand how research is progressing, point out its focus, critique its developments, and finally, identify future research avenues. Results reveal that, to date, management accountants’ level of involvement is lower than that of non-accountants and that there is a consensus in academia and practice that a more significant involvement of management accountants is needed for promoting homogenization of sustainability accounting and reporting in companies and its more widespread diffusion and use among managers, thus embedding sustainability in corporate strategy and practices. Our findings show that more active involvement of management accountants depends, among other things, on their ability to broaden their competencies to include other domains of expertise and on the role of accounting education in improving their sustainability knowledge. Therefore, we call for more research on the competencies, skills, and roles that management accountants should play in order to promote the adoption and improvement of sustainability accounting and reporting.

scholarly journals Decision Making from the Experience of Orthognathic Surgery Patients: A Grounded Theory Approach

2021 ◽  
pp. 238008442110144
Author(s):  
N.R. Paul ◽  
S.R. Baker ◽  
B.J. Gibson
Keyword(s):  
Decision Making ◽  
Grounded Theory ◽  
Treatment Options ◽  
Study Data ◽  
Primary Objective ◽  
Major Surgery ◽  
Future Research ◽  
Decision Making Process ◽  
Theory Approach

Introduction: Patients’ decisions to undergo major surgery such as orthognathic treatment are not just about how the decision is made but what influences the decision. Objectives: The primary objective of the study was to identify the key processes involved in patients’ experience of decision making for orthognathic treatment. Methods: This study reports some of the findings of a larger grounded theory study. Data were collected through face-to-face interviews of patients who were seen for orthognathic treatment at a teaching hospital in the United Kingdom. Twenty-two participants were recruited (age range 18–66 y), of whom 12 (male = 2, female = 10) were 6 to 8 wk postsurgery, 6 (male = 2, female = 4) were in the decision-making stage, and 4 (male = 0, female = 4) were 1 to 2 y postsurgery. Additional data were also collected from online blogs and forums on jaw surgery. The data analysis stages of grounded theory methodology were undertaken, including open and selective coding. Results: The study identified the central role of dental care professionals (DCPs) in several underlying processes associated with decision making, including legitimating, mediating, scheduling, projecting, and supporting patients’ decisions. Six categories were related to key aspects of decision making. These were awareness about their underlying dentofacial problems and treatment options available, the information available about the treatment, the temporality of when surgery would be undertaken, the motivations and expectation of patients, social support, and fear of the surgery, hospitalization, and potentially disliking their new face. Conclusion: The decision-making process for orthognathic treatment is complex, multifactorial, and heavily influenced by the role of DCPs in patient care. Understanding the magnitude of this role will enable DCPs to more clearly participate in improving patients’ decision-making process. The findings of this study can inform future quantitative studies. Knowledge Transfer Statement: The results of this study can be used both for informing clinical practice around enabling decision making for orthognathic treatment and also for designing future research. The findings can better inform clinicians about the importance of their role in the patients’ decision-making process for orthognathic treatment and the means to improve the patient experience. It is suggested that further research could be conducted to measure some of the key constructs identified within our grounded theory and assess how these change during the treatment process.

Shipping Management and the Role of the Master

2012 ◽  
pp. 153-168
Author(s):  
Ralph Davis
Keyword(s):  
Decision Making ◽  
Stock Ownership ◽  
Decision Making Process ◽  
Level Of Involvement ◽  
Ship Management

This chapter examines British shipping management in the seventeenth and eighteenth centuries, with particular focus on the role of the shipmaster. It identifies several of the problems in ship management and the consequences that came from joint-stock ownership. It also explores how ships advertised business and employment, and the decision making-process behind the chartering of ships. It determines the duties of shipmasters and how they varied based on the level of involvement of the ship’s managing owner. Using contemporary correspondence to further illustrate the life of the shipmaster, it attempts to define the scope of his authority. It concludes that despite the level of autonomy a shipmaster might attain, ultimately the crucial decisions that ensured a ship’s success lay with the shipowners: purchase of the ship, how to deploy it, and indeed the choice of shipmaster.

Cabinet Decision-making in Parliamentary Systems

2020 ◽  
pp. 437-459
Author(s):  
Michelangelo Vercesi
Keyword(s):  
Decision Making ◽  
Power Distribution ◽  
Future Research ◽  
Decision Making Process ◽  
Prime Ministers ◽  
Main Research ◽  
Collective Decisions ◽  
Parliamentary Systems ◽  
Research Questions

This chapter deals with the internal decision-making process of political executives in parliamentary systems, that is, how executives take their own collective decisions. The focus is on the cabinet system as a whole, including both cabinet members and other involved party-political and bureaucratic actors. In particular, the chapter reviews literature’s debates about the nature of cabinet government, the role of prime ministers, and variations of decision-making. A special attention is payed to factors explaining intra-cabinet power distribution and the choice of different decision-making arenas. After introducing the topic, an overview of conceptual issues and main research questions is provided. Subsequently, the work discusses the way in which scholars have addressed these issues and the findings they have reached. The final part stresses existing deficits and seeks to set the agenda for future research.

scholarly journals Protection Motivation Theory: A Proposed Theoretical Extension and Moving beyond Rationality—The Case of Flooding

Water ◽  
2020 ◽  
Vol 12 (7) ◽  
pp. 1848 ◽  
Author(s):  
Matthew Oakley ◽  
Sam Mohun Himmelweit ◽  
Paul Leinster ◽  
Mónica Casado
Keyword(s):  
Protection Motivation Theory ◽  
Future Research ◽  
Decision Making Process ◽  
Protection Motivation ◽  
Motivation Theory ◽  
Behavioral Biases ◽  
Financial Costs ◽  
Key Stakeholders ◽  
Wide Range

Despite the significant financial and non-financial costs of household flooding, and the availability of products that can reduce the risk or impact of flooding, relatively few consumers choose to adopt these products. To help explain this, we combine the existing theoretical literature with evidence from 20 one-to-one discussions and three workshops with key stakeholders, as well as five round tables, to draw practical evidence of actual responses to flood risk. This analysis leads us to propose an extension to Protection Motivation Theory (PMT), which more accurately captures the decision-making process of consumers by highlighting the role of ‘ownership appraisal’. We then assess the extent to which behavioral biases impact on this revised framework. By highlighting the interaction with an augmented model of PMT and behavioral biases, the paper sheds light on potential reasons behind the fact that consumers are unlikely to adopt property-level flood resilience measures and identifies strategies to increase flood protection. The Augmented PMT suggests that policymakers might focus on increasing the Ownership Appraisal element, both directly and by targeting the creation of more supportive social norms. The work presented here opens up a wide range of areas for future research in the field.

International College Students' Experience of Racial Prejudice

2018 ◽  
pp. 148-170
Author(s):  
Clémentine Berthelemy
Keyword(s):  
College Students ◽  
New York ◽  
International Students ◽  
Racial Prejudice ◽  
Future Research ◽  
Individual Interviews ◽  
Active Involvement ◽  
International College ◽  
Campus Activities

This chapter intends to discuss the experiences of international college students regarding racial prejudice on campus and explore the role of student associations as a way to increase cross-cultural interactions between domestic and international students. The aim is to examine how prejudice, more specifically racial-ethnic prejudice, affects their college experience. The findings suggest that active involvement in campus activities promote interaction across cultures and reduce racial prejudice. This chapter engages qualitative individual interviews with Chinese, Japanese, Korean, and Nigerian, Kenyan, and Ghanaian undergraduate international students (N=31). It is believed that this method is best suited to apprehend their experiences and to fully understand how they create meaning of perceived racial prejudice. Their testimonies are presented through verbatim transcripts of the interview sessions conducted in 2014-2015, in three New York research universities. A discussion of their experiences follows and suggestions for future research conclude this chapter.

The Role of Social Commerce Components on the Consumer Decision-Making Process

2021 ◽  
pp. 227-239
Author(s):  
Saleh Mohammed Kutabish ◽  
Ana Maria Soares
Keyword(s):  
Decision Making ◽  
Social Media ◽  
Future Research ◽  
Decision Making Process ◽  
Consumer Decision Making ◽  
Social Commerce ◽  
Consumer Decision ◽  
Rapid Changes ◽  
Learning From Others

Rapid changes in commerce, technology, and consumer behaviour are leading businesses to shift their online activities. The popularity of social media pushed online merchants to integrate these platforms into their online presence, leading to the rise of social commerce. Consumers' interaction and participation online create a massive amount of information. The use of social commerce components facilitates the interaction of consumers by sharing their experiences and learning from others' experiences. In this chapter, the authors look at how this process has impacts throughout the consumer decision-making process when making a purchase and suggests directions for future research.

Role of CSR in the consumer decision making process – The case of India

2018 ◽  
Vol 14 (1) ◽  
pp. 138-158 ◽  
Author(s):  
Sudeepta Pradhan
Keyword(s):  
Decision Making ◽  
Quantitative Methods ◽  
Future Research ◽  
Decision Making Process ◽  
Consumer Decision Making ◽  
Legitimacy Theory ◽  
Socially Responsible ◽  
Consumer Decision ◽  
Content Type

Purpose The purpose of this study is to capture the decision-making process of one of the major stakeholders, i.e. consumers, while purchasing from socially responsible firms. Design/methodology/approach This study uses an exploratory approach to have an understanding of consumers’ evaluation of their perceptions of a company’s CSR during the purchasing process. A total of 60 respondents were interviewed, and their responses were transcribed. These messages were then analysed using content analysis. Findings The evaluation of CSR initiatives is an intricate, logical and structured process where consumers consider factors that are valued by them. The findings support the concept of legitimacy theory, as most respondents believed it was the duty of a firm to give back to the society. Research limitations/implications This study suffers from an inherent limitation faced by qualitative studies, namely, the results cannot be generalized. Hence, quantitative methods can be designed in future research in the field. A cross-cultural study would also provide deeper insights and interesting avenues in future investigation to identify different factors. Practical implications Managers have the option of ignoring consumers’ approach towards CSR, and/or focus on CSR positioning and use it in their marketing communications. The Companies Bill, 2013, mandated Indian firms to spend and report their CSR expenditures. Hence, they should use it strategically and advertise their CSR initiatives effectively to influence a large number of consumers. It is also essential for managers to make CSR information easily available and clarify the connection of the company to CSR initiatives. They should also identify the proper channels that would get desired results. Social implications The study investigates the intricate process that explicates the reasons why CSR affects the consumer decision-making process. The research provides a better understanding into intention-behavior gap, investigates the reasons for such discrepancy and identifies a large number of factors. Originality/value The study intends to contribute to the field of marketing by capturing stakeholder (consumer) engagement (by exploring consumers’ beliefs of CSR, their perceptions and the role of such perceptions) in decision-making. It also intends to add to the existing studies in legitimacy theory.

scholarly journals Rekontruksi Teori Partisipasi Politik Dalam Diskursus Pemikiran Politik Negara

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Nur Rohim Yunus ◽  
Muhammad Sholeh ◽  
Ida Susilowati
Keyword(s):  
Decision Making ◽  
Political Participation ◽  
Democratic Party ◽  
Government Policies ◽  
Decision Making Process ◽  
Political Systems ◽  
Active Involvement ◽  
Decision Making Processes ◽  
The Relationship

Abstract:Community involvement in a democratic party is important and must exist, because it is a manifestation of true democracy. Citizens are directly involved in the decision-making process, implementing decisions, influencing decision-making processes, influencing government policies, including relating to active involvement and passive involvement of each individual in the hierarchy of government political systems. All this involvement is known as a form of political participation. This study wants to rebuild political participation as a basic theory in the country's political thinking. So that the relationship can be drawn between the role of community political participation and the success of democracy itself.Keywords: Participation, Politics, Democracy Abstrak:Keterlibatan masyarakat dalam pesta demokrasi merupakan hal penting dan harus ada, karena ia merupakan perwujudan demokrasi yang sebenarnya. Warga negara terlibat langsung dalam proses pembuatan keputusan, melaksanakan keputusan, mempengaruhi proses pengambilan keputusan, mempengaruhi kebijakan pemerintah, termasuk berkaitan dengan keterlibatan aktif maupun keterlibatan pasif setiap individu dalam hierarki sistem politik pemerintahan. Semua keterlibatan ini dikenal sebagai bentuk partisipasi politik. Penelitian ini ingin membangun kembali partisipasi politik sebagai teori dasar dalam pemikiran politik negara. Sehingga dengannya dapat ditarik benang merah antara peran partisipasi politik masyarakat dengan kesuksesan demokrasi itu sendiri.Kata Kunci: Partisipasi, Politik, Demokrasi  

scholarly journals Participatory Methods in Food Behaviour Research: A Framework Showing Advantages and Disadvantages of Various Methods

Foods ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 470
Author(s):  
Marleen C. Onwezen ◽  
Emily P. Bouwman ◽  
Hans C. M. van Trijp
Keyword(s):  
Community Based Participatory Research ◽  
Future Research ◽  
Participatory Methods ◽  
Community Based ◽  
Participant Engagement ◽  
Active Involvement ◽  
Advantages And Disadvantages ◽  
Current Article ◽  
Number Of Publications

A trend is visible in the food literature showing an increasing number of publications on studies that incorporate some form of participant engagement, such as citizen science and community-based participatory research. This “participation trend” will inevitably affect the scientific field of food behaviour research. This new trend is however not only associated with advantages, and a critical reflection on both the advantages and disadvantages is needed. The current article is a position paper that contributes to the literature in two main ways. First, participation is still in the developmental stage. Many different forms, methods and definitions are used. By providing a structured overview of a variety of participatory methods derived from a focused search of the literature on food behaviour, we aim to clarify the relationships between the various forms of participation methods. Second, the involvement of citizens in research is increasingly calling for novel research methods (e.g., voluntary recruitment and active involvement), which may be accompanied by both advantages and disadvantages. We add to the literature by developing a framework that indicates the advantages and disadvantages of participatory methods in food behaviour research. Our study highlights the relevance of differentiating the goal of the researcher (efficiency versus engagement) and the role of citizens (collecting versus creating), thus implying a trade-off between cost-effectiveness and involvement, as well as between data richness and data quality. Our work is a first effort to create structure and guidance within a new area. Our efforts could be used in future research aimed at developing more extensive protocols and tools for the application of participation in research, thereby offering a controlled manner to ensure that research stays abreast of our changing society.

Decision Making About Nonparental Child Care by Fathers: What Is Important to Fathers in a Nonparental Child Care Program

2016 ◽  
Vol 39 (2) ◽  
pp. 299-327 ◽  
Author(s):  
Katherine K. Rose ◽  
Amy Johnson ◽  
Joel Muro ◽  
Rhonda R. Buckley
Keyword(s):  
Decision Making ◽  
Child Care ◽  
Parental Care ◽  
Conjoint Analysis ◽  
Care Program ◽  
Decision Making Process ◽  
Level Of Involvement ◽  
Active Involvement ◽  
Child Care Program ◽  
Maternal Preferences

While research exists on maternal preferences and decisions about child care, fathers are an underrepresented population in this literature. In an effort to fill this gap, this study examines the types of child care preferred, the level of involvement in the decision-making process, as well as the importance of certain characteristics of nonparental care in a sample of 130 fathers of children under the age of 6 years (6.2% of whom did not live with the child). Sixty-four percent of fathers in this sample indicated active involvement in making child care decisions with the child’s mother and 67% preferred parental care for their infants. Results for ratings, rankings, and conjoint analysis of the importance of certain characteristics of child care revealed slight variations depending on the method used to collect the data. Implications for these results are discussed.

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