Social Implications Research Articles

UK-based digital forensic investigators and the impact of exposure to traumatic material

Purpose Digital forensic investigators (DFIs) encounter traumatic material, and this is associated with the development of secondary traumatic stress (STS). Limited research has been conducted with UK DFIs, a significant concern given their role. This study aims to explore levels of self-reported STS by DFIs, the relationship to gender, years as a DFI, frequency of exposure to traumatic material and difficulty coping with such material. This study also aims to provide insight into the psychological impact, identify potential risk groups and explore coping strategies within this specific group of professionals. Design/methodology/approach A correlational cross-sectional design was conducted at a fixed point in time, with a sample of 114 currently employed DFIs, recruited through the Forensic Capability Network. Findings Mean STS scores fell within the moderate range, although 29.9% of participants reported high to severe levels. Significant correlations were found between STS total and subscales with difficulty viewing child sexual abuse material (CSAM). While females reported higher mean STS scores, the difference was not statistically significant, however, females did score significantly higher on the arousal sub-scale of the STS. Regression analysis included the variables (COPE scale and subscales, frequency of viewing child abuse material, years spent working as a DFI, age, gender) that identified mental disengagement, difficulty viewing CSAM and younger age as predictors of increased STS. Research limitations/implications Primarily, the reliance on self-report instruments lacks external validation of STS. Furthermore, possible response or selection basis could have stemmed from participants experiencing high stress. Hosting the study online hindered exploring this further, suggesting the potential for future research. Although the regression model explained 28% of STS variance, unaccounted factors remain, constituting 72% unexplained variance. A mixed method approach might unveil additional variables, addressing potential limitations. Additionally, this study was cross-sectional meaning that the authors cannot infer causation. Practical implications These findings underscore the need for educational efforts targeting DFI’s to raise awareness about potential mental health risks associated with CSAM-related work. Equally crucial is emphasising the hazards associated with adopting negative coping strategies. Equipping DFI’s with this knowledge may enable them to make informed decisions aimed at minimising the impact of job-related stressors. Moreover, it highlights the necessity of recognising DFIs as a group deserving access to professional and mental health support. It is pertinent to consider recent research highlighting the stigma of therapy and a prevailing perception of a “critical or judgemental workplace culture” among UK investigators. Social implications To the best of the authors’ knowledge, this study represents the first known exploration of STS in UK-based DFI’s, encompassing an investigation into potential risk and protective factors. A proportion of the sample reported experiencing mild to severe levels of STS, with the mean STS score falling within the moderate range. Notably, 29.9% of participants reported high to severe levels of STS. Originality/value The findings provide an inaugural exploration of STS among UK-based DFI’s, offering crucial insight into the psychological impact, vulnerable demographics and coping strategies within this unique professional context. Practical implications based on the findings are considered.

The ethical student scale: development of a new measure

Purpose The purpose of this study is to develop the “ethical student scale” to understand the underlying factors that lead to the decisions of cheating and plagiarism and where business students are developmentally from a moral perspective and to help academic institutions assess how best to develop ethical education throughout the curriculum. This three-dimensional nine-item scale based on Kohlberg’s moral development model is proposed to serve as a valuable tool for educators who are struggling with identifying the best approach to help their students make ethical choices both within and outside of the walls of their educational institutions and once they join the workforce. Design/methodology/approach Four survey design studies were conducted to determine what factors had previously been identified to both negatively and positively impact the propensity of a university student to engage in cheating and/or plagiarizing (Study 1, N = 179), to preliminarily validate the three dimension nine item scale that emerged from Study 1 (Study 2, N = 87); to test the construct validity of the three-dimensional nine-item scale (Study 3, N = 235); and to test the nine-item scale for convergent, divergent and predictive validity (Study 4, N = 201). The four surveys were administered to undergraduate students at two universities in the Northeast in the USA. Findings To shed light on the underlying factors that lead to the decisions of cheating and plagiarism, the authors propose three factors that are engaged when students make these types of ethical decisions: rules and enforcement as an external control, personal morality as an internal control and social influences as a social control (Kohlberg, 1976). Through four studies, this paper presents a three-dimensional nine-item scale based on Kohlberg’s moral development model to determine the factors that influence the propensity of a university student to engage in cheating and/or plagiarizing. The proposed scale showed strong reliability across the three dimensions. Research limitations/implications The limitations of the scale are that this research was restricted to an academic setting. The relationship between the academic environment, the resulting behaviors of students and the subsequent behavior of these students as managers also needs investigation to determine if business ethics education does have an impact on increasing ethical decision-making. Practical implications The ethical student scale attempts to measure the development stage of students in a university setting and has the potential utility to help higher education institutions better understand the moral development of their students and what drives their decisions to engage in an ethical manner. Being a short yet reliable tool, ethical student scale may help business schools develop programs beyond a single business ethics course to instill ethical decision-making in students. Social implications One of the goals as business educators is to produce ethical managers. The ethical student scale can help us develop a more integrated approach to business ethics education. As the students become managers and leaders in organizations, the social implications for more ethical decision-makers and organizations are widespread and vital to the community and the economy. Originality/value Ethical student scale is an attempt to quantify what types of controls (external, social, or personal) help develop ethical students and ethical managers. Based on Kohlberg’s moral development model, this three-dimensional nine-item scale which shows strong reliability will serve as a valuable tool for educators who are struggling with identifying the best approach to the issue of unethical decisions and behaviors as they try to create strategies to help their students make ethical choices both within and outside of the walls of their educational institutions and once they join the workforce.

Ethical, legal and social implications (ELSI) of the design of AI systems: Systematization of the consideration through procedure models and guidelines

ZusammenfassungWesentliche Erfolgsfaktoren für die rechtlich angemessene und menschengerechte Nutzung von Künstlicher Intelligenz (KI) basieren auf der breiten Reflexion rechtlicher, ethischer und sozialer Aspekte (ELSA) im Rahmen organisatorischen Prozesse in Unternehmen und Institutionen. Künftig bedarf es aufgrund der Vielzahl zu erwartender KI-Vorhaben einer systematischen Betrachtung. Eine Möglichkeit dies zu Verankern sind Vorgehensmodelle inkl. Eines entsprechenden Referenzprozessmodells. Eine Ergänzung stellen Leitfäden dar. Ausgewählte Aspekte werden hierbei seit einigen Jahren in interdisziplinären und transdisziplinären Forschungsprojekten intensiv diskutiert und angewandt. Der folgende Beitrag ist im Rahmen des KARL-Projekt entstanden und erörtert relevante Bezugspunkte im Rahmen der Implementierung von KI in zukünftige Arbeitsumgebungen. Vor diesem Hintergrund wird die Frage bearbeitet, welche Herausforderungen Informatiker/-innen im Gestaltungsprozess selbst adressieren können und zu welchen Fragen weitere Akteur/-innen (Rechtswissenschaftler/-innen, Ethik-Expert/-innen sowie Expert/-innen der sozialen Technikgestaltung) einbezogen werden sollten. Insgesamt plädieren die Autor/-innen für einen prozessorientierten Ansatz, in dem unterschiedliche Aspekte der Technikgestaltung systematisch berücksichtigt werden.Praktische Relevanz Die Arbeitswissenschaft wird zunehmend mit Fragestellungen der Integration von KI in verschiedene Arbeitsprozesse konfrontiert. Die Betrachtung von ELSA ist eine Teilaufgabe in der Gestaltung und Reflektion dieser Entwicklung.

Information-seeking behaviors, attitudes and beliefs about pregnancy-related nutrition and supplementation in different communities of Pakistan

Purpose This study aims to assess the information-seeking behaviors, attitudes and beliefs about pregnancy-related nutrition, food-related myths and taboos and supplementation among pregnant women in different communities of Pakistan. Design/methodology/approach A cross-sectional quantitative survey method was used in this study, which included 150 pregnant women from various locations in Lahore and Faisalabad. Findings Most participants were between the ages of 25 and 29, having 14 years of education. Regardless of age or number of children, all selected women had the same dietary awareness. Regarding myths and taboos, highly significant values (p = 0.001) were found in various studied variables. No significant difference was observed in knowledge level between age and number of children. It was observed that food myths and taboos significantly (p = 0.001) impact pregnant women’s dietary choices. Research limitations/implications This survey experienced limited representativeness; many participants provided incomplete food and nutritional information. This research was conducted in two major districts of Pakistan, i.e. Lahore and Faisalabad; therefore, the results can be generalized for a population of pregnant women living in the northeastern region of Pakistan. Practical implications This study can provide helpful insight for health-care professionals to improve pregnant women’s nutritional status and knowledge. Social implications The outcomes of this study can help guide how pregnant women might be educated and have better nutritional awareness at domestic and professional levels. Originality/value In Pakistan, there is a lack of research on pregnant women’s nutritional knowledge, and this research can assist health-care professionals in providing diversified knowledge to promote maternal health.

What distance learning students want from an AI Digital Assistant

With the release of Generative AI systems such as ChatGPT, an increasing interest in using Artificial Intelligence (AI) has been observed across domains, including higher education. While emerging statistics show the popularity of using AI amongst undergraduate students, little is yet known about students’ perceptions regarding AI including self-reported benefits and concerns from their actual usage, in particular in distance learning contexts. Using a two-step, mixed-methods approach, we examined the perceptions of ten online and distance learning students from diverse disciplines regarding the design of a hypothetical AI Digital Assistant (AIDA). In the first step, we captured students’ perceptions via interviews, while the second step supported the triangulation of data by enabling students to share, compare, and contrast perceptions with those of peers. All participants agreed on the usefulness of such an AI tool while studying and reported benefits from using it for real-time assistance and query resolution, support for academic tasks, personalization and accessibility, together with emotional and social support. Students concerns related to the ethical and social implications of implementing AIDA, data privacy and data use, operational challenges, academic integrity and misuse, and the future of education. Implications for the design of AI-tailored systems are also discussed.

Agency in business networks: combining IMP research with a relational sociological perspective to challenge views on sustainability and ethics

Purpose The purpose of this paper is to clarify the ontological assumptions regarding the concept of agency and sociality within business networks in the Industrial Marketing and Purchasing Group (IMP) research by refining these assumptions with a relational sociological (RS) perspective. This paper reinforces the robustness of the actors-resources-activities (ARA) model with an in-depth investigation of the actor dimension, where local interactions between interdependent individuals play a central role in building common futures within business networks through organisational reflexivity. Design/methodology/approach This conceptual paper investigates the social ontology of research. It challenges the implicit assumptions of IMP research regarding agency and sociality within business networks with a problematisation strategy (Sandberg and Alvesson, 2011). Combining IMP views on agency with the RS perspective, it sets this combined framework as an alternative for the analysis of sustainability and ethics within business networks. Findings Combining IMP research and an RS perspective allows us to extend the knowledge of sociality within business networks, highlighting the centrality of meaning sharing in the process of network change. By focusing on symbolic interaction processes, an RS perspective contributes to a deeper theoretical understanding of the relationship between local communication and business network patterns. Combined with an IMP perspective on agency, it provides researchers with an alternative conceptual framework for examining sustainability by considering ethics and leadership dialectically. Research limitations/implications RS is still an emerging stream within sociology, characterised by diverse views. Not all relational sociologists, as scientists, feel obliged to engage with sustainability research. Thus, the paper is a two-sided invitation to IMP researchers and relational sociologists to delve into the adaptation processes in business networks in highly uncertain environments. Practical implications RS focusing on the centrality of communication in local interactions, business network researchers can show that organisational leaders are not the ones with a charismatic vision isolated from any natural and social environment; rather, they are the people with “the capacity to assist the group to continue acting ethically, creatively and courageously in the unknown” (Stacey,2013). Social implications Adopting an RS perspective on agency in business networks can help managers and researchers determine how business networks can be managed in a more sustainable way. Combined with a dialectical and processual understanding of ethics, the IMP-RS perspective emphasises day-to-day local communication practices within and between organisations that challenges microeconomic views on nature, strategy, ethics and leadership. This paper thus places the social at the centre of sustainability approaches. Originality/value From an RS perspective, business networks are analysed as patterns of interactions between many organisations and individuals. The value of this conceptual paper is in showing that change within business networks is negotiated through local interactions and symbolic communication between individuals. Thus, it suggests the need to combine the individual and the organisational levels to analyse agency within business networks and to examine the adaptation of business networks to sustainability.

The construction of the normative persuasion of social and environmental reporting regulation

Purpose This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context. Design/methodology/approach Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews. Findings The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined. Research limitations/implications The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/ Practical implications Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied. Social implications The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies. Originality/value This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

Connecting the dots: a systematic review of explanatory factors linking contextual indicators, institutional culture and degree awarding gaps

PurposeThe primary aim of this paper is to illuminate the critical issue of the degree awarding gap in the UK, which significantly impacts students from lower socio-economic backgrounds and minority groups. By conducting a systematic review of existing literature following the PRISMA protocol, this study seeks to uncover the complex web of explanatory factors that mediate the relationship between contextual indicators, institutional culture, and degree awarding disparities. Addressing this gap is vital for promoting social justice, enhancing the economy, safeguarding the reputation of UK universities, and adhering to legal responsibilities. This paper endeavours to provide a comprehensive understanding of the underlying causes of degree awarding gaps and offer evidence-based recommendations for the higher education sector to mitigate these disparities.Design/methodology/approachThis study employs a systematic review design, adhering to the PRISMA protocol, to meticulously analyse the existing body of literature concerning the degree awarding gap in UK higher education. By systematically gathering, evaluating, and synthesizing relevant studies, the review aims to identify and understand the multifaceted factors mediating the link between contextual indicators, institutional culture, and the disparities observed in degree awarding. This methodological approach ensures a rigorous and transparent examination of the literature, enabling the identification of both the breadth and depth of research on the topic. Through this design, the paper aspires to uncover nuanced insights into the mechanisms driving degree awarding gaps.FindingsThe review’s findings reveal that degree awarding gaps in UK universities are influenced by a constellation of factors, highlighting the complexity of this issue. Key among these are unconscious bias, limited student engagement opportunities with academic staff, institutional racism, inadequate support systems, and a scarcity of social and cultural capital. These factors collectively contribute to significant disparities in degree outcomes, disproportionately disadvantaging students from lower socio-economic backgrounds and minority groups. The evidence suggests that institutional practices and culture play a pivotal role in either exacerbating or alleviating these disparities, indicating the need for targeted interventions to address the root causes of degree awarding gaps.Research limitations/implicationsOne strength of conducting a systematic review is its rigorous and meticulous nature, which ensures that the process is carefully planned and executed. This comprehensive approach allows for the elimination of biases, as the review systematically gathers and analyses existing literature on the topic. By adhering to a structured methodology, the systematic review enhances the validity and reliability of the findings, providing a robust and unbiased synthesis of the available evidence. This strength lends credibility to the research and reinforces the confidence in the conclusions drawn from the review.Practical implicationsThe practical implications arising from this information indicate that universities need to address the identified issues directly by implementing supportive strategies and interventions. By doing so, they can create a learning environment that is more inclusive and equitable, allowing all students to unlock their full potential. This may involve measures such as raising awareness about unconscious bias, promoting engagement between academic staff and students, implementing anti-racist policies, establishing comprehensive support systems, and actively fostering social and cultural capital. Such practical actions will contribute to reducing the degree awarding gaps and promoting equal opportunities for all students, ultimately leading to a more equitable and successful educational experience.Social implicationsThe social implications derived from this information are significant. By implementing supportive strategies and interventions to address the identified issues, universities can contribute to creating a more inclusive and equitable learning environment. This has the potential to have a transformative impact on society by providing equal opportunities for all students to unlock their full potential. By raising awareness about unconscious bias and implementing anti-racist policies, universities can foster a more diverse and inclusive community. Promoting engagement between academic staff and students and establishing comprehensive support systems can enhance social cohesion and create a sense of belonging. Ultimately, these efforts can lead to reduced degree awarding gaps and contribute to a more equitable and successful educational experience, positively influencing broader social equality and cohesion.Originality/valueThis paper contributes significantly to the literature by offering a comprehensive, systematic review of the factors contributing to the degree awarding gap in UK higher education, highlighting its originality and value. By focusing on the interplay between contextual indicators, institutional culture, and degree awarding disparities, the study provides novel insights into how these dynamics contribute to educational inequities. Furthermore, the evidence-based recommendations for institutional interventions presented in this paper furnish the higher education sector with actionable strategies to foster a more inclusive and equitable learning environment. This work not only advances academic understanding of degree awarding gaps but also offers practical value to policymakers and educational institutions aiming to enhance social justice in higher education.

Influence of eWOM on the purchase intention of consumers of Nikkei restaurants in Lima, Peru

Purpose eWOM is a very useful tool that is widely used nowadays to make a purchase decision. One of the sectors where this tool is very present is the gastronomic sector and Peru is no stranger to this gastronomic take-off. As a part of this take-off, Nikkei or Peruvian-Japanese cuisine have gained plenty of attention through digital social platforms, with a significant number of users relying on eWOM to determine which is their best purchase option; nevertheless, there is a lack of local investigations that addresses a correlation between eWOM and purchase intention in this type of restaurants. With the last statement, this study aims to determine the influence of eWOM on the purchase intention of consumers of Nikkei restaurants in Lima, Peru. Design/methodology/approach A quantitative descriptive and causal explanatory research was conducted, using the Information Acceptance Model (IACM) to test the purpose of the study. A total of 385 surveys were obtained and processed in SmartPLS. Findings The results show that consumers of Nikkei restaurants in Metropolitan Lima are mostly guided by the eWOM that is on social media to make a purchase decision. In addition, information usefulness is the eWOM dimension that most influences purchase intention. Finally, it was found that the credibility of the eWOM does not influence the information usefulness, which could be due to the distrust of the sources and the anonymity of the eWOM. Research limitations/implications The present investigation identified that certain dimensions of the IACM does not influence their hypothesized counterparts, such as credibility and attitude towards information over information usefulness; circumstances that may conduct to other local studies based on the IACM applied to other type of restaurants to observe if there is some type of variation in the results obtained of both hypotheses. Practical implications From a practical point of view, the results obtained are valuable for social media marketers and generally digital marketing professionals, which by themselves provide a framework that assures a better understanding about the impact of eWOM in the purchase intention of Nikkei Restaurant consumers. Social implications As the potential for this research to impact society in visible ways, it identifies how current individuals in a certain time and location, tend to act towards information obtained in social media or specialised forums; as well as how the characteristics of this information could affect their final purchase decision. Originality/value To the best of the authors’ knowledge, this is one of the first articles to study the influence of eWOM on purchase intention in the gastronomic sector in Peru, a country famous for its gastronomy. In this way, experts and professionals in this field will be able to generate knowledge of this tool, as well as generate strategies to improve sales of Nikkei restaurants and in general within the gastronomy industry in Peru.

Lament of the Walking Dead: The Lamenting Engagement with the Local Sphere, the Social Implications, and the Bodily Expression of Death in Ps 88 and Job 7

Lament of the Walking Dead: The Lamenting Engagement with the Local Sphere, the Social Implications, and the Bodily Expression of Death in Ps 88 and Job 7

Biogeographic patterns of daily wildfire spread and extremes across North America

IntroductionClimate change is predicted to increase the frequency of extreme single-day fire spread events, with major ecological and social implications. In contrast with well-documented spatio-temporal patterns of wildfire ignitions and perimeters, daily progression remains poorly understood across continental spatial scales, particularly for extreme single-day events (“blow ups”). Here, we characterize daily wildfire spread across North America, including occurrence of extreme single-day events, duration and seasonality of fire and extremes, and ecoregional climatic niches of fire in terms of Actual Evapotranspiration (AET) and Climatic Water Deficit (CWD) annual climate normals.MethodsRemotely sensed daily progression of 9,636 wildfires ≥400 ha was used to characterize ecoregional patterns of fire growth, extreme single-day events, duration, and seasonality. To explore occurrence, extent, and impacts of single-day extremes among ecoregions, we considered complementary ecoregional and continental extreme thresholds (Ecoregional or Continental Mean Daily Area Burned + 2SD). Ecoregional spread rates were regressed against AET and CWD to explore climatic influence on spread.ResultsWe found three-fold differences in mean Daily Area Burned among 10 North American ecoregions, ranging from 260 ha day−1 in the Marine West Coast Forests to 751 ha day−1 in Mediterranean California. Ecoregional extreme thresholds ranged from 3,829 ha day−1 to 16,626 ha day−1, relative to a continental threshold of 7,173 ha day−1. The ~3% of events classified as extreme cumulatively account for 16–55% of total area burned among ecoregions. We observed four-fold differences in mean fire duration, ranging from 2.7 days in the Great Plains to 10.5 days in Northwestern Forested Mountains. Regions with shorter fire durations also had greater daily area burned, suggesting a paradigm of fast-growing short-duration fires in some regions and slow-growing long-duration fires elsewhere. CWD had a weak positive relationship with spread rate and extreme thresholds, and there was no pattern for AET.DiscussionRegions with shorter fire durations had greater daily area burned, suggesting a paradigm of fast-growing short-duration fires in some regions and slow-growing long-duration fires elsewhere. Although climatic conditions can set the stage for ignition and influence vegetation and fuels, finer-scale mechanisms likely drive variation in daily spread. Daily fire progression offers valuable insights into the regional and seasonal distributions of extreme single-day spread events, and how these events shape net fire effects.

Pursuing sustained competitive advantage through the use of process management

Purpose The purpose of this paper is to explore how process management (PM) can support small- and medium-sized enterprises (SMEs) in pursuing sustained competitive advantage. For this purpose, a dynamic capabilities (DC) lens was used. Design/methodology/approach A narrative literature review and a multiple case study with an action research approach at two road freight transport companies were used. Findings PM provides structure and system thinking to support the development of competitive advantage. Concerning PM, management of knowledge, management style and process orientation are key factors for the generation of competitive advantage for SMEs. Research limitations/implications This study contributes to PM literature by studying its support for and implementation at SMEs. Furthermore, the study contributes to the literature on DC by providing concrete examples of activities linked to such capabilities. Practical implications This study contributes to practitioners by providing examples of implementing PM and identifying competitive advantage, connected with PM elements. Social implications This study has social and environmental implications for the quality of life of the Swedish people. Originality/value This paper contributes to clarifying the connection between the research fields of quality management and DC to explore how PM can support SMEs in pursuing sustained competitive advantage.

“Warm Robots” for Children with Autism Spectrum Disorder? The Thermodynamics of Human Sociality and the Technology of Inclusion in South Korea

Over the past several years, robots that help children with autism spectrum disorder (ASD) to develop social skills have emerged as an archetype of “warm robots” in South Korea’s public science and technology discourses. This paper critically examines the socio-historical and conceptual meanings of this phenomenon. First, it traces how these robots have come to bear the “warmth” imaginary of new techno-society at the juncture of two national trends: the promotion of humanist pursuits of new technologies since the 2010s, and the Fourth Industrial Revolution initiated by the 2016 Davos Forum. Second, it analyzes the thermodynamics entailed by the current idea of therapy robots—that these robots bear the warmth of an imaginary techno-society, while the human warmth of autistic children remains bracketed and their mothers’ caregiving serves to insulate these human-robot interactions from broader sociality. By illuminating the complex social implications of such thermodynamics, this paper aims to move beyond the liberal humanist critique of machinic dehumanization of people with autism by criticizing its undergirding scheme of robots as surrogates for devalued gendered, racialized, and colonial labor. In doing so, this paper opens space for re-envisioning a more inclusive and diverse techno-society in South Korea and elsewhere.

Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia

Purpose Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function might affect ESG performance. This study aims to address this gap by examining whether the internal audit budget is positively related to the ESG performance of Malaysian listed firms. It also explores whether the sourcing arrangement of the internal audit function can moderate the internal audit budget – ESG nexus. Design/methodology/approach The secondary data for the paper is extracted from two main sources, namely, the Thomson Reuters Eikon database and firms’ annual reports that were downloaded from the Bursa Malaysia website. The final sample consists of public firms listed on Bursa Malaysia over the period 2010 to 2019. Multivariate tests are used to examine the linkage between the variables. Findings The results show that the relationship between the annual internal audit budget and ESG performance is contingent on the sourcing arrangement of the internal audit function. Specifically, the results show that the annual internal audit budget has a positive impact on ESG performance for firms with an in-house internal audit function but not for firms outsourcing an internal audit function to external providers. Overall, the results suggest that the annual internal audit budget promotes ESG performance for firms performing their internal audit activities internally. Practical implications The findings of this paper provide a strong motivation for authorities in Malaysia to develop new policies and rules aiming at ensuring that internal audit departments are adequately resourced to function effectively, thereby promoting corporate ESG performance. Moreover, the findings may be useful in informing the board of directors and other policymakers that establishing an in-house internal audit department assists in advancing corporate sustainability performance. Social implications The findings of this paper suggest that investors, creditors and other stakeholders should link ESG reporting with the attributes of the internal audit function and outsourcing arrangement when evaluating firm performance. The total annual costs allocated to the internal audit function coupled with the outsourcing arrangement by an external provider should be considered for the overall assessment of the ESG performance and provide additional warranty towards corporate goals’ achievement and sustainability for the society. Originality/value This study extends previous studies on the determinants of ESG performance by focusing on two crucial aspects of the internal audit function: the annual budget and the outsourcing arrangement, a hitherto largely unexplored mechanism by the existing literature.

What makes consumers buy from the informal rather than formal retail market? A consumption value perspective

Purpose This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods from the informal compared to the formal retail market (such as supermarkets, retail chain outlets and e-commerce). Design/methodology/approach Employing the qualitative research approach, this study collected data from nine respondents in two areas in Malaysia. Data were collected using semi-structured interviews and analysed using the thematic analysis technique. Only representative verbatim codes were presented under five themes of consumption value theory. Findings Consumers are triggered by the convenience, ease, and exclusive products (conditional value), friendly and known relationship with informal sellers, as well as the availability of some particular food items (emotional value) and lower price and freshness of groceries (functional value) while buying from informal compared to formal retail vendor. Research limitations/implications This study provides knowledge implications to the consumption value theory. Functional, emotional, and conditional values are the dominant components of purchase behaviour in informal compared to formal retail channels. Social values are common, whereas epistemic value is more substantial in formal retailing. Practical implications Findings are helpful for informal retail businesses to understand consumers' buying behaviour. Informal retail owners should ensure that commodities are fresh, highly affordable and available in the local communities. Building a friendly relationship with consumers would be a key to the success of this retail sector. Social implications Authorities should support informal sellers to set up mobile retail stores in residential areas. This effort would offer greater convenience to both parties in informal businesses and ensure informal sellers' financial and social well-being. Originality/value Despite the widespread acceptance of buying goods from informal retail vendors, research on consumption value in informal retailing is largely overlooked. Previous research primarily deals with formal market phenomena due to their size and economic contribution. Consequently, current literature lacks an understanding of why consumers prefer to buy from informal retail vendors for their daily groceries when the formal retail channel could fulfil similar needs. Using a qualitative research design, this research uncovers consumers' buying motives from informal compared to formal vendors.

The Middle Path in Buddhism and its lessons for accounting

Purpose The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices. Design/methodology/approach The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints. Findings This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project. Research limitations/implications The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting. Practical implications The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice. Social implications Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being. Originality/value This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

Exploring the current meaning of plaster face casts in museums: the case of Lidio Cipriani’s facial masks at the Anthropological Collections of the University of Bologna (Italy)

ABSTRACT Among the different types of anthropological items that have been amassed over time for research and didactic purposes (e.g. identified human osteological series and anthropometric instruments), plaster face cast collections still enclose a sensitive nature when exposed in museums, being midway between objects and human remains, between scientific items and cultural heritage. The present work focuses on the plaster face casts stored at the Anthropological Collections of the Museum System of the University of Bologna (Bologna, Italy). The main subject is a series of copies of the human facial masks realised by Lidio Cipriani (1892–1962), an anthropologist of the University of Florence, during his scientific missions in African and Asian regions during the European colonial expansion. Starting from this collection, we want to emphasise our recent experience as the Self Steering Committee of the University of Bologna for the pillar Cultural Heritage of the alliance Una Europa, aimed at critically reflecting on the value of those plaster face casts, unveiling their dissonance. Then, we will present our results in the frame of the renewed principles of the discipline, reflecting on the scientific, cultural and social implications that this kind of anthropological asset may have today.

Design an ESG Rating System: A Case Study of the Chinese Dairy Industry

The Environmental, Social, and Governance (ESG) rating system has become a crucial framework for evaluating companies, but its lack of standardisation poses challenges. This study presents a case study of the Chinese dairy industry to design a standardised ESG rating system. The proposed system comprises four levelsaspect, theme, information, and indicatorswith quantitative and qualitative performance indicators assigned weights based on their significance. Publicly available data from Chinese dairy companies are analysed to calculate weighted ESG scores, allowing for clear and comparable ratings. The case study focuses on environmental impact, social responsibility, governance standards, and negative aspects, offering insights into the industry's commitment to sustainability. The designed ESG rating system aims to address the current lack of standardisation, providing a tool for fair comparisons and guiding companies toward improvement. The case study underscores the importance of ESG considerations in a sector with significant environmental and social implications, contributing to more informed and responsible decision-making.

Toward Sustainable Urban Mobility: A Multidimensional Ontology-Based Framework for Assessment and Consensus Decision-Making Using DS-AHP

Urban mobility is a critical aspect of sustainable urban development, with significant environmental, social, and economic implications. Assessing the sustainability of urban mobility systems in order to create more carbon neutral, liveable, healthier, and sustainable cities and neighborhoods for the future requires a multidimensional approach that integrates diverse factors. However, the lack of a unified assessment framework poses challenges in comparing and evaluating different urban mobility projects. This article proposes an ontology for assessing the sustainability of urban mobility systems. This ontology is based on a multidimensional approach that integrates knowledge from experts in transportation engineering, urban planning, environmental science, and social sciences to incorporate existing sustainability indicators and frameworks, as well as domain-specific knowledge. A consensus approach based on Dempster–Shäfer (DS) and Analytic Hierarchy Process (AHP) methods is proposed to account for uncertainties and to allow for the consideration of preferences and ill judgment. Through a case study in Romania, the authors demonstrated the applicability of the proposal to provide a comprehensive and flexible framework for assessing urban mobility sustainability. The proposed ontology provides a valuable tool for policymakers, urban planners, and transportation engineers to make informed decisions towards sustainable urban mobility, and the sensitivity analysis is carried out to demonstrate the robustness of the proposed framework. It has potential for iterative validation and feedback from domain experts, and can serve as a foundation for future research.

Navigating bioenergy horizons: a critical examination of Europe’s potential, with Belgium as a case study

Estimates of the energy potential of the different energy sources are essential for modelling energy systems. However, the potential of biomass is debatable due to the numerous dimensions and assumptions embedded. It is thus important to investigate further the final potential to understand their implications. Therefore, this study analyses European studies assessing biomass potential and proposes a critical discussion on the different results to converge to a realistic range of potentials for 2030. Biomass is divided into four categories: forestry products, agricultural residues, energy crops and other waste, each with sub-categories. Belgium is used as a case study to highlight the convergences and divergences of the studies. Having a national case study allows for more precise analyses through in-depth comparisons with national data and reports. The potential estimates are compared with the current production for each category in order to have a better view of the gap to be bridged. From these national perspectives, the European potential can be better apprehended. The results show that the realistic potentials for 2030 for Belgium and Europe are somewhat in the lower range of the estimates of the different studies: from 30 to 41 TWh and from 2000 to 2500 TWh, respectively. The forestry biomass is already well exploited with a slight potential increase, while the agricultural residues present the most significant potential increase. The realistic potential for energy crops in Belgium turned out to be close to the minimum estimates. Indeed, the implications of those crops are considerable regarding the agricultural structure and logistics. This article emphasises that no energy potential is neutral, as it involves a specific system in terms of agriculture, forestry or waste management, with broader social, economic or environmental implications. Consequently, using one estimate rather than another is not a trivial matter; it has an impact on the system being modelled from the outset.