• A typology of environmental capabilities of SMEs: uncovering capabilities for a transition towards sustainability.

      Baranova, Polina; University of Derby (British Academy of Management, 2018-09-05)
      The transition to a low carbon economy demands new business strategies for maintaining competitiveness, benefiting from and contributing towards the ‘clean’ growth. An ongoing study of the regional SMEs operating in the East Midlands reveals the patterns in which SMEs approach capability building towards sustainability. This developmental paper presents a conceptual view of how these patterns can be theorised and empirically tested further. The paper outlines a theoretical avenue aiming to further our understanding about environmental capabilities. The paper concludes with a number of practical recommendations towards developing environmental capabilities of SMEs in the context of a transition towards sustainability.
    • Remote working in academia: a site of contested identities.

      Lee, Amanda; University of Derby (British Academy of Management, 2018-09-01)
      This development paper discusses the affects and impact of formalised remote (location-independent) working on notions and construction of academic identity. Data is drawn from a six year longitudinal ethnographic study exploring the lived experiences of location-independent and office-based academics. Findings suggest academic identities are being dynamically recreated, with a more or less conscious awareness of how this is being done. The organisational decision to formalise location-independent working (LIW) led to a distinct group of academics identifying themselves as ‘LIW’ and office-based academics identifying themselves as distinct from their LIW colleagues. The dynamic interplay between LIW and office-based academics resulted in contested identities between these two groups. Despite these manufactured and socially constructed divisions, both groups identified strongly with the notion of an overarching academic identity. As such, the notion of academic identity was not contested, but it was seen as threatened and, potentially weakened, by the prevailing managerialist culture.
    • Students’ learning experience in flipped classes using social media.

      Talaei-Khoei, Amir; Daniel, Jay; Dokhanchi, Mohsen; University of Nevada; University of Derby; University of Queensland (Association for Information Systems, 2018-08-16)
      The current work aims at deploying Facebook as a social media site to improve students’ learning experience with the flipped learning materials through implementation of a socially enabled peer and selflearning environment. Provided the body of literature on poor students’ experience in flipped classes, the paper implements an experiment comparing the online quizzes and Facebook to improve students’ experience with the online materials in flipped classes. The study looks at the students’ perceptions. The paper provides recommendations to the instructors on how to use Facebook to improve students’ experience with the flipped materials. This study also motivates teaching practitioners in Information Systems to improve flipped learning by using social networking sites in their courses.
    • Should we expect exemplary integrated reporting to increase organisational ESG ratings?

      Conway, Elaine; University of Derby (Springer, 2018-07-03)
      The aim of this chapter is to assess whether firms which have been recognised for exemplary integrated reporting () should see an increase in their Environmental, Social and Governance (ESG) ratings, or indeed, whether firms that rate highly for their ESG performance manage to produce exemplary integrated reports. Studying 111 firms worldwide recognised for their excellent , the number of accolades awarded was estimated against their ESG ratings over six years from 2012–2017. The reverse relationship was also explored, together with regressions using the determinants of the CSR score; environmental, social and governance. Finally a necessary condition analysis (NCA) was carried out to ascertain whether having a good ESG score is a prerequisite for producing an exemplary integrated report (and vice versa). There appears to be no correlation between companies producing exemplary  and their ESG ratings; nor indeed the reverse. However, there was some evidence that firms producing exemplary  have higher governance scores and in turn, higher governance scores appear linked to more exemplary . There were no findings for the other two determinants of ESG (environmental and social). There was also no indication that having a good ESG score is a prerequiste for producing an exemplary integrated report based on the NCA. This chapter is of interest to practitioners and academics since it is the first study to consider whether there is a link between exemplary  and highly rated ESG scores. It is also the first study to use the novel methodology of NCA in this arena to determine whether one ( or high ESG scores) is a prerequisite for the other. Given the relative low numbers of firms using  the results may lack generalisability, however the results are positive in that firms are not constrained by having to produce an exemplary integrated report in order to increase ESG ratings, should this be a corporate objective.
    • Key skills and training needs of the D2N2 low carbon and environmental goods and services (LCEGS) sector

      Paterson, Fred; Baranova, Polina; Neary, Siobhan; Hanson, Jill; Clarke, Lewis; Wond, Tracey; Lee, Amanda; Gill, Judith; Gallotta, Bruno; Eisen, Matthew; Nesterova, Iana; University of Derby; D2N2; European Union Social Fund (University of Derby, 2018-07)
      Low Carbon is one of eight priority business sectors identified in the D2N2 Local Enterprise Partnership (LEP) Strategic Economic Plan (2014 – 2023). In January 2018, Learndirect (on behalf of the LEP) commissioned Derby Business School to research the key skills required by the Low Carbon and Environmental Goods and Services (LCEGS) sector in D2N2; map existing training provision for the sector and establish the needs of key sector supply chains. The research finds that many of the key issues and challenges for businesses that supply LCEGS identified in previous reports remain. Suggests, surprisingly, that as many as 1 in 4 firms are doing business in the sector; with 1 in 20 firms deriving more than 80% of their turnover from LCEGS. Estimates the number of LCEGS suppliers in 5 key sectors to demonstrate where skills provision could be targeted. Highlights the variety of skills needed in different sectors and some of the issues, gaps and challenges facing skills providers. Proposes that pro-environmental suppliers and innovators should be identified in each priority sector and the current and future skills needs relevant to each sector established. The report concludes that much of the business activity currently categorised as Low Carbon sector can be re-framed as pro-environmental innovation in existing traditional sectors.
    • Micro enterprises, self-efficacy and knowledge acquisition: evidence from Greece and Spain.

      Alonzo, Abel Duarte; Kok, Seng; Sakellarios, Nikolaos; O'Brien, Seamus; Liverpool John Moores University; University of Derby (Emerald, 2018-06-29)
      Purpose The purpose of this exploratory study is to investigate the significance of self-efficacy and knowledge acquisition among micro businesses operating in challenging economic environments. The study uses social cognitive theory (SCT) and the knowledge-based theory of the firm (KBTF), and it proposes a refinement of these theoretical frameworks in the context of the study. Design/methodology/approach A case method was chosen, and face-to-face interviews with 14 owners of firms in island and rural regions of Greece and Spain were conducted. Findings Content analysis identified the importance of self-efficacy, primarily illustrated by entrepreneurs’ determination and self-motivation, propensity to take risks and ability to anticipate consequences of their actions. Acquisition and accumulation of explicit knowledge, particularly through generational or mentoring processes, and subsequent wealth of tacit knowledge, also emerged as very significant in preparing and guiding entrepreneurs. Various links between the adopted theories and findings emerged, particularly regarding forethought, vicarious learning (SCT) and specialisation in knowledge acquisition (KBTF). Originality/value The proposed theoretical refinement based on the SCT and KBTF paradigms allows for a more rigorous, in-depth reflection on the links between cognitive elements present in the participating micro entrepreneurs and knowledge-based attributes on their ability to increase organisational resilience. The study also contributes toward the micro business literature and addresses a knowledge gap, particularly, in that contemporary research has not explored entrepreneurial motivations among small firm entrepreneurs. Finally, the practical implications emerging from the findings provide a platform for various stakeholders (associations, government agencies) to appreciate and support entrepreneurs’ needs, notably, of acquiring, increasing and sharing knowledge.
    • Technology challenges in accounting and finance.

      Crookes, Elizabeth; Conway, Elaine; University of Derby (Springer, 2018-06-01)
    • Finance and accounting—Beyond the numbers with self-leadership.

      Lees, Dave; Byrne, Darren; University of Derby (Palgrave Macmillan, 2018-06-01)
      In this chapter the Authors take the accounting and finance student out of a subject specific approach to finance and accounting, going beyond the numbers into learning about self-leadership and the skills employers look for in future employees including communications skills, creativity and problem-solving skills. The case for these skills is made through review of literature associated with finance and accounting from an employer’s perspective. Discussing the use of projects and independent study whilst at university, the development of authenticity, responsibility and the capacity to self-lead is used to support skill enhancement.
    • Contemporary issues in accounting - An introduction

      Byrne, Darren; University of Derby (Palgrave Macmillan, 2018-06-01)
      This introductory chapter highlights developing challenges and opportunities that are likely to impact on the accounting professional in the foreseeable future. A professional career requires the modern accountant or finance expert to contribute to much more than just the numbers. This chapter outlines how the book is split into two sections; the first section covering external environmental challenges, and the second section covering the accounting profession's response. Each chapter can be used as standalone introductory pieces upon ‘hot topics’. Whilst the book is aimed at supporting undergraduate and masters students upon a range of university courses in accounting, finance and business, it can also aid students studying for professional accounting qualifications and provides useful teaching material for academics in 'contemporary issues' style modules.
    • Technology challenges in accounting and finance.

      Crookes, Elizabeth; Conway, Elaine; University of Derby (Palgrave Macmillan, 2018-06-01)
      Since human history began, new ways of working or inventions have emerged which have fundamentally changed the accepted methods of living and/or doing business. Whether this was the wheel or the printing press, the ‘technology of the day’ has disrupted accepted practice, and usually required learning new skills or approaches. In the modern era, much of this disruption has occurred through information technology, such as the internet. This chapter presents four technologies of varying degrees of maturity which are likely to change the accounting profession: Big Data, Cloud Computing, Artificial Intelligence and Blockchain. We explain what each technology is and how it might impact the business world and how accountants need to potentially change their skillsets to address the challenges these disruptive technologies bring.
    • Sustainability, the triple bottom line and corporate social responsibility.

      Conway, Elaine; University of Derby (Palgrave Macmillan, 2018-06-01)
      The traditional economic business model is focussed on generating profits for shareholders, and as such, it is quite short-term in focus. It takes resources (whether natural, human or financial) and uses them to make products or deliver services with the aim of making profit which is then returned to shareholders. Traditionally, there has been little regard for the sustainability of this model. This is now changing as the world recognises the finite nature of many resources and the social issues which unchecked growth bring. This chapter discusses what is meant by sustainability, and discusses some approaches used at both policy-level and corporate level to address these challenges.
    • The future of accountancy – beyond the numbers.

      Conway, Elaine; University of Derby (Palgrave Macmillan, 2018-06-01)
      The pace of change continues to increase through rapid developments in technology which are likely to transform ways of working in the accounting profession. Whilst some of this change is likely to be evolutionary rather than revolutionary, much of the mundane ‘number-crunching’ and data processing currently undertaken by accountants will be automated over the next few years. This should not be regarded as a threat, but more of an opportunity to embrace the softer skills and more value-added work such as consultancy; advising clients and businesses on how to derive more value from their business models. This will require a change of skillset and an appreciation of the wider issues impacting business ‘beyond the numbers’.
    • The contemporary corporate tax strategy environment.

      Hogsden, Juliet; University of Derby (Palgrave Macmillan, 2018-06)
      Corporation tax is a material cost for companies. As part of their fiduciary duty to shareholders, directors need to establish corporate tax strategies (CTS) that minimise this cost. This was the traditional focus of the companies’ CTS. It is now no longer the only consideration. The contemporary corporation tax environment is much more complex. Compliance requirements are more demanding with a greater risk of default, particularly where companies operate across tax jurisdictions. Simultaneously globalisation has opened up rich new tax planning opportunities, but the aggressive exploitation of such opportunities has led to an intense public scrutiny, demanding companies pay their ‘fair share’ of tax, threatening companies’ reputation and brand. This chapter examines the need for companies to adopt a CTS that not only manages their corporation tax cost, but also the compliance requirements, as well as demonstrating the company pays a ‘fair share of tax’.
    • Why do men rape? Understanding the determinants of rapes in India.

      Basu Roy, Sharanya; Ghosh Dastidar, Sayantan; University College Cork; University of Derby; School of Law, University College Cork, Cork, Ireland; Division of Economics and Finance, University of Derby, Derby, UK (Taylor and Francis, 2018-05-21)
      The study examines the determinants of rapes in India using state level data for the time period 2001–2015. The panel model analysis indicates that there is no impact of education and economic growth, pointing towards a larger role of social and cultural factors in this context. The effect of deterrence variables (such as the number of police stations) is non-existent, possibly pointing towards the incompetency of the police force. Social attitude towards women emerged as the most robust predictor of the extent of rapes in India. We argue that the fundamental problem lies in the misogyny deeply rooted in the Indian society
    • How younger elderly realize usefulness of cognitive training video games to maintain their independent living.

      Talaei-Khoei, Amir; Daniel, Jay; University of Nevada; University of Derby (Elsevier, 2018-05-17)
      The objective of this paper is to understand the perception that younger elderly persons have towards the usefulness of playing Xbox Kinect video games as an assistive technology that is designed to maintain their cognitive abilities. Available literature highlights two kinds of assistive technologies; the first being Supportive Technologies that provide aid for already-declined functional abilities (such as hearing aids), and the second being Empowering Technologies that maintain functional abilities which have not yet declined (such as Xbox Kinect cognitive games). The difference in the nature between supportive and empowering technologies plays an important role in perceiving their benefits. For instance, while hearing aids as a supportive technology are perceived as useful through the improvement of hearing abilities, cognitive training games as an empowering technology have a long-term usefulness for cognitive abilities. This study conducts twenty-one qualitative interviews (range 65–87 years; mean = 71; SD = 3.81) and introduces perceived transfer effect. This effect allows the elderly to perceive the usefulness of playing cognitive training video games, which are designed to cultivate the cognitive abilities. In addition, this study found that the elderly value their independent living, and through cognitive video games, the elderly may remain capable of living independently.
    • Finance and growth: Evidence from South Asia

      Patra, Sudip; Ghosh Dastidar, Sayantan; University of Derby; O. P. Jindal Global University, Haryana, India.; University of Derby, Derby, UK. (Sage, 2018-04-19)
      The article examines the empirical relationship between financial development and economic growth for five South Asian countries over the time period 1990–2015, using both panel model approach and time series analysis. We employ multiple proxies for financial development, namely, foreign direct investment, total debt service, gross domestic savings, domestic credit to private sector by banks, and domestic credit provided by financial sector to test the relationship. The panel model approach results indicate that there is an overall positive association between finance and growth for South Asia through the FDI and savings channels. The country-specific analyses suggest that the growth effects of financial channels are most pronounced in Sri Lanka, whereas, on the other hand, financial development plays no role in the Indian growth process in the short run. Bangladesh, Nepal, and Pakistan lie somewhere in between this spectrum with every country exhibiting unique growth paths which highlights the heterogeneity of the region.
    • Growth in emerging economies: is there a role for education?

      Lenkei, Balint; Mustafa, Ghulam; Vecchi, Michela; Middlesex University London; Forman Christian College (A Chartered University), Pakistan; Middlesex University London (Elsevier, 2018-04-01)
      We study the relationship between human capital and growth using a model which encompasses previous specifications and estimates the short and the long-run effects of human capital accumulation. We adopt an empirical framework which accounts for countries’ heterogeneity and cross-sectional dependence in a dynamic panel. Results for a sample of 14 Asian countries reveal a large and positive long-run impact of human capital on growth in the 1960–2013 period. Looking at different types of education we find that the diffusion of primary and secondary education has a positive long-run impact, while the long-run effect of tertiary education is negative. Low proportion of people educated at the tertiary level, lack of opportunities for highly educated workers and the brain drain phenomenon could explain this result. These results support policies directed towards increasing investments in primary and secondary education rather than focusing on a minority educated at the tertiary level.
    • Logistics and supply chain management investigation: A case study.

      Dao, Ngoc Hong Tam; Daniel, Jay; Hutchinson, Stephen; Naderpour, Mohsen; International College of Management; University of Derby; Ubisoft Australia; University of Technology Sydney (Springer, 2018-03-03)
      This paper investigates several aspects of logistics and supply chain management such as advantages of a full model of logistics and supply chain management. In addition, it also details a series of challenges in logistics and supply chain management in general and in the computer and video game industry in particular. It also focuses on some popular models and the common trend in logistics and supply chain management. Especially, it analyses the logistics and supply chain model of Ubisoft Australia – a computer and video game publisher. By conducting interviews and observations together with gathering company internal records, it points out some potential problems of Ubisoft Australia with the software system, communication and information flow in inbound logistic and non-conforming returns. Finally, several recommendations are made for future improvements.
    • Strengths, innovation, and opportunities in a burgeoning industry: An exploratory study.

      Alonso, Abel Duarte; Sakellarios, Nikolaos; Alexander, Nevil; O'Brien, Seamus; Liverpool John Moores University; Edith Cowan University; University of Derby; Liverpool John Moores University Liverpool United Kingdom of Great Britain and Northern Ireland; University of Derby Derby United Kingdom of Great Britain and Northern Ireland; Edith Cowan University Faculty of Business and Law Joondalup Australia; Liverpool John Moores University Liverpool United Kingdom of Great Britain and Northern Ireland (Emerald, 2018-02-21)
      Purpose The purpose of this study is to examine key areas related to the craft brewing industry from the perspective of operators of micro and small craft breweries, and propose a framework based on the resourced-based theory of the firm and the theory of innovation. The areas investigated include participants’ perceived strengths of their craft brewery, involvement in innovative practices, opportunities for the craft brewing firm, and potential differences related to these areas based on demographic characteristics of participants and their breweries. Design/methodology/approach Given its growing significance and economic contribution, the United States’ craft brewery industry was chosen for this study. An online questionnaire was designed to gather data from craft brewery operators across the nation. Findings Product and service quality, knowledge, reputation and expertise were revealed as key strengths, while creating new recipes and using social media tools were the most considered ways of innovating. Furthermore, opportunities were perceived through craft beer tourism, increased consumption, and quality improvements. Statistically significant differences emerged, particularly based on production levels, staff numbers, and involvement/no involvement in exports. Various associations between the findings and the adopted theoretical frameworks were revealed. Originality/value In terms of originality, the proposed refinement based on the adopted theoretical frameworks and findings facilitates understanding of the significance of resources and innovation, particularly for firms operating in a growing industry. Regarding value, the findings have important implications for the industry, for instance, in the marketing of craft brewing, as well as in the development of new craft brewing products.
    • Corporate social responsibility in a burgeoning industry: a stakeholder analysis.

      Alonso, Abel Duarte; Sakellarios, Nikolaos; Alexander, Nevil; O’Brien, Seamus; Edith Cowan University; Liverpool John Moores University; University of Derby; School of Business and Law, Edith Cowan University, Joondalup, Australia; University of Derby, Buxton, UK; School of Business and Law, Edith Cowan University, Joondalup, Australia; Liverpool Business School, Liverpool John Moores University, Liverpool, UK (Emerald, 2018-02-19)
      Purpose The purpose of this paper is to investigate the extent and significance of involvement of craft brewery operators in their community through the lens of the stakeholder theory (ST). In addition, differences between forms of involvement and demographic characteristics of operators and breweries are examined. Design/methodology/approach As many as 218 operators of predominantly micro-craft breweries across the USA participated in an online questionnaire designed to gather their perceptions. Findings While paying taxes was participants’ main perceived form of contribution, providing an artisan-made product, the significance of the craft brewery as a community “hub”, and that of increasing the number of leisure alternatives also emerged. A further 52.8 per cent of participants indicated contributing US$100,000 or more to the community annually. Statistically significant differences were revealed, for instance, based on craft breweries’ production volume, and the level of financial contribution. Various associations between operators’ perceived contributions and the ST theses were established in regard to cooperative interests (descriptive), stakeholder management (instrumental), and moral principles (normative). Originality/value First, by examining corporate social responsibility (CSR) in the craft brewing industry and among predominantly smaller firms, the study addresses two under-researched areas. Second, a refinement of the ST in the context of the craft brewing industry is proposed, highlighting the links between ST-based theses and the findings. Third, the study contributes to three different types of literature: micro and small business, craft brewing entrepreneurship, and CSR.