• Accountability of transnational corporations in the developing world

      Omoteso, Kamil; Yusuf, Hakeem; Coventry University; University of Birmingham (2017-03-06)
      Purpose: This paper contends that the dominant voluntarism approach to the accountability of Transnational Corporations (TNCs) is inadequate and not fit-for-purpose. It argues for the establishment of an international legal mechanism for securing the accountability of TNCs particularly in the context of developing countries with notoriously weak governance mechanisms to protect all relevant stakeholders. Design/methodology/approach: The study adopts insights from the fields of management and international law to draw out synergies from particular understandings of corporate governance, corporate social responsibility and international human rights. The governance challenges in developing countries with regard to securing the accountability of TNCs is illustrated with the Nigerian experience of oil-industry legislation reform. Findings: The specific context of the experiences of developing countries in Africa on the operations of TNCs particularly commends the need and expedience to create an international legal regime for ensuring the accountability of TNCs. Originality/value: Mainstream research in this area has focused mainly on self and voluntary models of regulation and accountability that have privileged the legal fiction of the corporate status of TNCs. This article departs from that model to argue for an enforceable model of TNC accountability based on an international mechanism.
    • Achieving data completeness in electronic medical records: A conceptual model and hypotheses development.

      Liu, Caihua; Zowghi, Didar; Talaei-Khoei, Amir; Daniel, Jay; University of Technology Sydney; University of Nevada (University of Hawaii, 2018-01-03)
      This paper aims at proposing a conceptual model of achieving data completeness in electronic medical records (EMR). For this to happen, firstly, we draw on the model of factors influencing data quality management to construct our conceptual model. Secondly, we develop hypotheses of relationships between influencing factors for data completeness and mediators for achieving data completeness in EMR based on the literature. Our conceptual model extends the prior model for factors influencing data quality management by adding a new factor and exploring the relationships between the influencing factors within the context of data completeness in EMR. The proposed conceptual model and the presented hypotheses once empirically validated will be the basis for the development of tools and techniques for achieving data completeness in EMR.
    • Assessing sustainability support to small and medium sized enterprises (SMEs)

      Conway, Elaine; University of Derby (Totem Publishing Ltd., 2014)
      The aim of this paper is to evaluate qualitatively the impact of sustainability support to Small and Medium Sized Enterprises (SMEs) where quantitative results are often difficult to appraise. Many of these organisations require sustainable business support to enable them to start or build their business concepts on sound sustainable platforms. Many SMEs are unable to quantitatively evaluate the benefit which they have received from support programmes because they are in the project planning stage or have limited financial data. Without a form of evaluation, support networks often cannot retain funding support. This paper is based on the grounded theory approach to analyse qualitative data received from participants in a sustainability support programme. Research on such programmes to SMEs is scant. This paper proposes the use of qualitative data collection and its evaluation to be considered when making the case for funding such programmes, along with quantitative data when available
    • Assessment innovation and student experience: a new assessment challenge and call for a multi-perspective approach to assessment research

      Bevitt, Sheena; University of Derby (2014-02-26)
      The impact of innovative assessment on student experience in higher education is a neglected research topic. This represents an important gap in the literature given debate around the marketization of higher education, international focus on student satisfaction measurement tools and political calls to put students at the heart of higher education in the UK. This paper reports on qualitative findings from a research project examining the impact of assessment preferences and familiarity on student attainment and experience. It argues that innovation is defined by the student, shaped by diverse assessment experiences and preferences and therefore its impact is difficult to predict. It proposes that future innovations must explore assessment choice mechanisms which allow students to shape their own assessments. Cultural change and staff development will be required to achieve this. To be accepted, assessment for student experience must be viewed as a complementary layer within a complex multi perspective model of assessment which also embraces assessment of learning, assessment for learning and assessment for life long learning. Further research is required to build a meta theory of assessment to enhance the synergies between these alternative approaches and to minimise tensions between them.
    • BIM-based deconstruction tool: Towards essential functionalities

      Akinade, Olugbenga O.; Oyedele, Lukumon O.; Omoteso, Kamil; Ajayi, Saheed O.; Bilal, Muhammad; Owolabi, Hakeem A.; Alaka, Hafiz A.; Ayris, Lara; Henry Looney, John; Bristol Enterprise, Research and Innovation Centre; Bristol Enterprise, Research and Innovation Centre; Coventry University; Leeds Beckett University; Bristol Enterprise, Research and Innovation Centre; University of Northampton; Birmingham City University; Waste Plan Solutions, Northampton,; Sustainable Directions Ltd, Gloucestershire (2017-06)
      This study discusses the future directions of effective Design for Deconstruction (DfD) using BIM-based approach to design coordination. After a review of extant literatures on existing DfD practices and tools, it became evident that none of the tools is BIM compliant and that BIM implementation has been ignored for end-of-life activities. To understand how BIM could be employed for DfD and to identify essential functionalities for a BIM-based deconstruction tool, Focus Group Interviews (FGIs) were conducted with professionals who have utilised BIM on their projects. The interview transcripts of the FGIs were analysed using descriptive interpretive analysis to identify common themes based on the experiences of the participants. The themes highlight functionalities of BIM in driving effective DfD process, which include improved collaboration among stakeholders, visualisation of deconstruction process, identification of recoverable materials, deconstruction plan development, performance analysis and simulation of end-of-life alternatives, improved building lifecycle management, and interoperability with existing BIM software. The results provide the needed technological support for developing tools for BIM compliant DfD tools.
    • Civil law consequences of corruption and bribery in France.

      Jaluzot, Beatrice; Meiselles, Michala; Université Jean Moulin (Lyon 3) (Nomos, 2009)
    • Combating environmental irresponsibility of transnational corporations in Africa: an empirical analysis.

      Yusuf, Hakeem O.; Omoteso, Kamil; University of Birmingham; Coventry University (Taylor and Francis., 2015-12-15)
      Environmental irresponsibility is one of the most prominent issues confronting host communities of transnational corporations (TNCs) engaged in the production of economic goods and, sometimes, services. Drawing mainly on stakeholder theory, combined with legitimacy theory, this article addresses how host communities in Africa combat the challenge of environmental irresponsibility of TNCs. To illustrate the dimensions and dynamics of the challenge, this paper examines the experience of despoliation of Ogoniland by the oil giant Shell in Nigeria. The analysis draws attention to the significance of the role of individuals and civil society groups in securing accountability of one of the most formidable fronts of economic globalisation. The analysis is particularly relevant to the experience of environmental irresponsibility in the context of weak governance structures.
    • Competitiveness through responsible supply chains and resource efficiency: a regional outlook

      Baranova, Polina; Paterson, Fred; University of Derby; East Midlands Chamber (University of Derby, 2018-02)
      This report describes an independent analysis by the University of Derby Business School (DBS) of surveys conducted by the East Midlands Chamber of Commerce (EMCC) in 2017 and 2015. Whilst the surveys were part of the EMCC’s routine quarterly engagement with local businesses that dealt with a range of traditional business interests, this analysis focuses upon a series of questions that addressed companies’ awareness and engagement with resource efficiency and the degree to which they supply and benefit from low carbon and environmental goods and services (LCEGS). Respondents to the EMCC survey were evenly balanced across Derbyshire, Nottinghamshire, Leicestershire and the three major cities therein. Similarly, there was a good balance between SMEs and larger businesses represented in the survey sample. The study shows that the number of businesses supplying low carbon and environmental goods and services (LCEGS) across the East Midlands is growing - with 24% of companies surveyed by EMCC in 2017 deriving some degree of turnover from LCEGS, compared with 16% in 2015. 12% of businesses surveyed generated more than 20% of their turnover from LCEGS in 2017, compared with only 8% of business in this category in 2015. According to the survey data, micro and small sized businesses have shown the greatest growth in LCEGS sector activity between 2015-2017. Both these categories of businesses show a significant increase in the number of businesses generating a proportion of their turnover from LCEGS (8.8% and 9.1% respectively). On the other hand, slightly more medium-sized businesses in 2017 said they derived no turnover from LCEGS (81.4%) compared with 2015 (79.7%). Whilst none of the large businesses in the sample generated their entire turnover from LCEGS in 2017, they increased the proportion of their LCEGS turnover in the 20-49% and 50-79% categories (by 9.6% and 6.1% respectively). Countering this trend, however, was a 2.6% decrease in large businesses deriving 80-100% of turnover from LCEGS. The three top manufacturing sectors in the region by contribution to the LCEGS sector in both 2015 and 2017 samples are: construction, engineering & manufacturing and the energy and water supply sectors. The top three services sectors across the region, by their contribution to the LCEGS sector are: professional services, transport and logistics, and retail sectors. Compared with other key sectors in the region, the construction sector alongside energy and water services derive the largest proportion of turnover from LCEGS. However, engineering & manufacture, transport & logistics, retail and professional services companies are all showing significant growth in LCEGS business. On average, in 2017 manufacturing sector companies generated more annual turnover from LCEGS than companies operating in the services sector. This is a 20% improvement on 2015 figures, which indicate that over the last two years more and more regional businesses in the manufacturing sectors successfully supply LCEGS. Businesses operating in the various services sector are significantly lagging behind this trend with little increase in the supply of low carbon environmental services over the last two years.
    • 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’.
    • 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.
    • 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.
    • Corporate social responsibility in French listed companies – good for performance, poor for risk?

      Conway, Elaine; University of Derby (Centre for Social and Environmental Accounting Research, 2017-05-15)
      This paper examines Corporate Social Responsibility (CSR) scores in comparison to both financial performance but also risk in French listed companies. Business case theorists suggest that CSR improves financial performance and lowers risk, and therefore those companies which have higher CSR scores should experience improved financial performance and a reduced risk profile in comparison with those with lower CSR scores. This paper takes a sample of 304 firms over 9 years (2007-2015) from the French PAX index (top 600 listed firms) and examines whether CSR improves financial performance and risk. Financial performance is proxied by Tobin’s Q, Return on Equity (ROE), Return on Assets (ROA), excess returns, enterprise value and market capitalisation. Risk is proxied by firm beta and weighted average cost of capital (WACC). The findings indicate that CSR does improve financial performance across all financial metrics to a statistically significant level (p<0.001), except excess returns, which does not show a significant effect. However, CSR also showed a positive and significant (p<0.001) effect on both risk proxies (beta and WACC), when the expectation based on the business case would be that this would be a negative relationship. This result was compared with a sample of 365 US firms over the same time period from the S&P500 stock index which supported the business case view that CSR improves risk. These results held when each of the constituent subcategories of the CSR score (environmental, social and governance separate scores) were estimated against the same financial and risk proxies. This research is of interest to practitioners who may seek to manage risk through CSR or academics who have an interest in CSR and risk management.
    • Corruption and firm performance: Evidence from Greek firms.

      Athanasouli, Daphne; Goujard, Antoine; Sklias, Pantelis; University of Peloponnese (Kavala Institute of Technology, 2012)
      This article investigates the relationship between corruption and firm performance in Greece using firm level data. Corruption is overall negatively associated with firm size and growth at the firm level. We focus on the effect of ‘administrative corruption’, whereby firms engage in corrupt practices and bribery of government officials. We contrast the firm experience of corruption and the contextual experience of corruption at the sectoral level and find that the latter, contextual corruption is more important. The contextual effect of corruption identifies the magnitude of systemic corruption in Greece, indicating the need for reforms in an institutional environment that allows corrupt practices. Furthermore, firms of different size appear differently affected by corruption. This suggests that firm engagement in corruption is heterogeneous. Using quantile regressions, small and medium firms display a higher engagement in corrupt practices. However, their performance is less correlated with corruption than that of large firms.
    • Corruption and management practices: Firm level evidence.

      Athanasouli, Daphne; Goujard, Antoine; University College London (Elsevier, 2015-11)
      We argue that corruption can decrease aggregate productivity by deteriorating firm management practices. We investigate the impact of regional corruption on the management quality of firms within the manufacturing sector in Central and Eastern Europe. The empirical challenge is that bureaucrats’ bribing practices may evolve in response to firm behaviors, and that regional corruption is measured with error. To identify causal effects, our preferred specifications use a difference-in-differences methodology. We measure the manufacturing industries’ exposure to corruption using their level of dependence to contract institutions. Controlling for regional and manufacturing industry – country fixed effects, we find that firms in more contract dependent industries, located in more corrupt regions, tend to have lower management quality, a more centralized decision-making process, and a lower level of education among administrative staff. In more corrupt regions, contract dependent firms are also characterized by lower investment in R&D, and smaller product markets. We show that our findings are not likely to be driven by omitted variables, outliers, or reverse causality.
    • Corruption in Ukraine in Comparative Perspective

      Athanasouli, Daphne; University College London; University of Derby (Stanford University Press, 2016-09)
      Beyond the Euromaidan examines the prospects for advancing reform in Ukraine in the wake of the February 2014 Euromaidan revolution and Russian invasion. It examines six crucial areas where reform is needed: deep internal identity divisions, corruption, the constitution, the judiciary, plutocratic "oligarchs," and the economy. On each of these topics, the book provides one chapter that focuses on Ukraine's own experience and one chapter that examines the issue in the broader context of international practice. Placing Ukraine in comparative perspective shows that many of the country's problems are not unique and that other countries have been able to address many of the issues currently confronting Ukraine. As with the constitution, there are no easy answers, but careful analysis shows that some solutions are better than others. Ultimately, the authors propose a series of reforms that can help Ukraine make the best of a bad situation. The book stresses the need to focus on reforms that might not have immediate effect, but that comparative experience shows can solve fundamental contextual challenges. Finally, the book shows that pressures from outside Ukraine can have a strong positive influence on reform efforts inside the country.
    • CSR, financial performance and risk: Does it add up for mid-caps?

      Conway, Elaine; University of Derby (British Academy of Management, 2017-09)
      The purpose of this paper is to establish whether there is a link between Corporate Social Responsibility (CSR) scores, Corporate Financial Performance (CFP) and risk in US mid-cap firms. Whilst much previous work has been carried out on large-cap firms, the mid-cap sector has been neglected in academic literature and by the investor/analyst world. The CSR scores from a sample of 365 large-cap, 279 mid-cap and 356 small-cap firms from the US S&P stock indices were regressed against a range of market-based, accounting-based and risk-based variables to assess whether there was any correlation between them. Whilst positive findings were made for the large-cap and small-cap firms, there was little evidence of any such relationship for mid-cap firms. These findings fill a gap in the literature on a much neglected but unique market sector, which is of importance to those who work within that sector, in that they may gain a better understanding of the implications of their unique environment, but also for investors and analysts alike who have hitherto largely ignored the mid-cap sector.
    • Data completeness in healthcare: A literature survey.

      Liu, Caihua; Talaei-Khoei, Amir; Zowghi, Didae; Daniel, Jay; University of Technology Sydney; University of Nevada (Association for Information Systems, 2017-09-19)
      As the adoption of eHealth has made it easier to access and aggregate healthcare data, there has been growing application for clinical decisions, health services planning, and public health monitoring with daily collected data in clinical care. Reliable data quality is a precursor of the aforementioned tasks. There is a body of research on data quality in healthcare, however, a clear picture of data completeness in this field is missing. This research aims to identify and classify current research themes related to data completeness in healthcare. In addition, the paper presents problems with data completeness in the reviewed literature and identifies methods that have been adopted to address those problems. This study has reviewed 24 papers (January 2011–April 2016) published in information and computing sciences, biomedical engineering, and medicine and health sciences journals. The paper uncovers three main research themes, including design and development, evaluation, and determinants. In conclusion, this paper improves our understanding of the current state of the art of data completeness in healthcare records and indicates future research directions.
    • Derby car parking review

      Ghosh Dastidar, Sayantan; Lynch, Nicola; University of Derby (2017-02)
    • The development of accounting practices and the adoption of IFRS in selected MENA countries.

      Booloaky, Pran Kirshansing; Omoteso, Kamil; Ibrahim, Masud Usman; Adelopo, Ismail A.; Griffith University; Coventry Unviversity; University of the West of England (Emerald, 2018)
      Purpose The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of economic, political, legal and cultural institutions on the development of these countries’ accounting practices and their readiness to use IFRS. Design/methodology/approach This research uses accounting development indices obtained from current literature as well as recent World Economic Forum and UNCTAD reports to examine the development of accounting in these MENA countries and their inclination to adopt IFRS. Findings The study identifies a number of impediments to the development of accounting practices and adoption of IFRS in these countries. It also reveals that three of the four MENA countries (Egypt, Jordan and UAE) could be placed on a level playing field with their principal trading partners (the US, the UK, Germany and Italy) given the formers’ business environments, methods of raising finance and levels of professional accounting practices. Research Implications/limitations Although limited to only four jurisdictions, findings from the study have important implications for investors and parties that are interested in improving the value relevance of the information presented by firms especially in a globalised economy with increasing cross-listing. Originality/value This study extends the frontier of knowledge on the development of accounting and IFRS adoption by focusing on the MENA region. It is the first effort that the authors are aware of to adopt such a multifarious approach.
    • Does corporate social responsibility pay?

      Conway, Elaine; University of Derby (University of Derby, 2014-10)
      This literature review summarises the main strands of the debate around whether corporate social responsibility (CSR) has any impact on corporate financial performance (CFP). This subject area has been the source of academic and business debate for more than 40 years, especially since the level of CSR engagement of an organisation (whether profit-making or not) has been linked to benefits to its reputation and relationships with employees, suppliers, customers, government and its wider community.