The Art of Phenomena Construction: A Framework for Coming Up with Research Phenomena beyond ‘the Usual Suspects’

Posted on by

Abstract

Despite the centrality of research phenomena, the process of their definition is often neglected and reduced to a simple choosing of pre-established subjects of interest. However, good research not only includes empirical work aimed at more or less ‘given as fact’ phenomena. It also involves phenomena construction: that is, the process of generating and establishing phenomena to investigate and theorize. We contend that phenomena construction is not separate from, but integral to, both the empirical and theorizing phases in research. As few phenomena are truly ‘given’ or straightforward to observe, good research calls for careful and creative construction of the phenomenon under investigation. We propose and elaborate a framework that enables researchers to generate and establish research phenomena beyond those currently available in their specific area of interest and, based on this, to produce more imaginative and impactful research.

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

Posted on by

Abstract

The New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB.

More on the relationship between interdisciplinary accounting research and citation impact

Posted on by

Abstract

Using multiple indicators of interdisciplinarity (variety, balance, and disparity), this study examines 1613 references cited in articles published between 1976 and 2018 in six highly regarded accounting research journals (Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organisations and Society (AOS), Management Accounting Research (MAR), Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), and The Accounting Review (TAR)). The findings are threefold: the interdisciplinarity of cited references is low compared with the reported findings in the non-accounting disciplines; there is no discernible change in the level of diversity during the sample period; and the level of citations is negatively related with the dimensions of diversity.

Do venture capitalists with foreign experience drive corporate social responsibility better? Evidence from China

Posted on by

Abstract

Using a manually collected dataset, we examine the effects of venture capitalists with foreign experience on firms' corporate social responsibility (CSR) engagement. By analysing firm-, deal- and venture capitalist-level samples, we find that venture capitalists with foreign experience significantly improve their portfolio firms' CSR; this finding holds across extensive robustness tests. Venture capitalists with foreign experience promote CSR more significantly if they join the board of directors or invest in the firm's early stages. Our results suggest that venture capitalists with foreign experience transplant the client demands, management practices and social norms they have experienced abroad to their firms.

Labour marketisation level and corporate labour investment efficiency: Evidence from China

Posted on by

Abstract

This study investigates the effect of labour marketisation level on corporate labour investment efficiency. Using a sample of Chinese listed firms, we provide evidence that higher labour marketisation level is associated with higher corporate labour investment efficiency. Firms with higher labour marketisation level reduce over-investment and under-investment in labour. In the cross-sectional tests, we discover that this effect is more prominent for private enterprises and firms with stronger product market competition, more financing constraints, and higher labour adjustment costs. We eliminate the impact of other non-labour investments and ensure that our results are not driven by these investments.

Climate Change-induced Salinity Intrusion and Livelihood Nexus: A Study in Southwest Satkhira District of Bangladesh

Posted on by
International Journal of Rural Management, Ahead of Print.
Anthropogenic climate change-induced extremities have turned southwest Bangladesh into one of the most climate-vulnerable regions of the Earth. The southwestern coastal Satkhira District of the country is alarmingly exposed to climate change-driven salinity intrusion. This research attempted to explore the challenges faced by the informal livelihood-dependent households in the presence of salinity, changing livelihood patterns of the salinity-affected households and the nature of sector-specific adaptation strategies aimed at improving livelihood in Satkhira District. Based on the survey of 180 households and the in-depth interview, focus group discussion and participatory rural appraisal, this study uncovers different livelihood challenges faced by the local households. Increasing salinity forced 27% of households to change their livelihood patterns. Livelihood adaptation strategies of the local households are analysed according to their opinions. Saline-tolerant crop cultivation has emerged as a very effective adaptation measure in the area, where replacing crop fields with fish enclosures is not creating a substantial impact on the local community. The importance of nature-based solution has increased in recent days to adapt to the impacts of climate change. More than half of the respondents are satisfied with the recent adaptation initiatives championed by the government and non-government organisations.