Maintenance of Cross-Sector Partnerships: The Role of Frames in Sustained Collaboration

The finance industry is required to respond to public criticism of perceived immoral behaviour. To create legitimacy, financial firms not only undertake corporate social responsibility (CSR) activities, but also support such activities with precise justifications. In this paper, we study CSR justifications appearing in annual and sustainability reports from the Swedish finance industry. Our objective is to investigate the ethical character of CSR justifications in the finance industry. This is an interesting topic, both because CSR carries ethical meaning and because CSR justifications play a role in actual business activities. A secondary aim of this article is to test whether decoupled corporate claims about CSR can be recoupled, which would potentially help companies to act responsibly. The observed CSR justifications avoided the fundamental question of whether the finance industry does in fact have responsibilities, and they did not manifest awareness of stakeholders’ demands for CSR. Seemingly value-based CSR activities often lacked ethical justifications. These characteristics do not harmonize with the responsible image that the contemporary finance industry wants to portray. Our counterintuitive finding is that amorality prevails in the justifications that banks give for undertaking CSR activities.     

Loving my local business as my neighbor: Religiosity's influence on local business support during a crisis

Many local businesses have and are continuing to struggle as a result of the pandemic crisis due in part to reduced consumer spending. However, the motives behind why some consumers are more supportive than others toward local businesses in such a crisis are not adequately understood. We address this gap in the literature through three experimental studies where we examine how the core consumer value of religiosity explains consumer response to the crisis as consumers seek to act in ways that align with their value system. Study 1 (257 adults from MTurk) shows a positive relationship between religiosity and support for local businesses but only during a pandemic. Study 2 (307 adults from MTurk) shows that this relationship is greatest for local (vs. non-local) businesses, and caring for one's neighbors mediates this effect. Finally, Study 3 (200 adults from MTurk) uses advertising to prime focus on one's neighbors, revealing that a neighbors-focused ad increases local business support to similar levels for consumers of all religiosity levels. Findings build on belief congruence theory with implications for marketing practitioners in the current pandemic crisis and other crises of medical, environmental, and other origins.     

Exploring the technology teacher shortage in New Zealand: the implications for quality teaching and learning

International Journal of Technology and Design Education - The recruitment and retention of technology teachers in New Zealand is facing a potential crisis point. Worryingly, there are continuing...     

An in-depth investigation of student information gathering meetings with stakeholders and domain experts

International Journal of Technology and Design Education - Information gathering activities in engineering design projects play an important role in the identification and definition of stakeholder...     

Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design,Structure, and Content

In this commentary, we summarize stakeholder views articulated during roundtables addressing the 2021 International Auditing and Assurance Standards Board's (IAASB) Exposure Draft: Proposed International Standard on Auditing of Financial Statements of Less Complex Entities (ED LCE). In support of its mission, the International Association for Accounting Education and Research (IAAER)—together with the IAASB—organized by-invitation roundtables bringing together audit practitioners, academics, and financial statements users. A structured agenda was followed and addressed some of the topics on which the IAASB sought views. This commentary provides a summary of views heard during the second roundtable breakout session focused on Design, Structure, and Content and provides recommendations to the IAASB regarding the way forward. A paper addressing the first breakout session on Authority and Group is available in a previous issue of the Journal of International Financial Management and Accounting.     

Health insurance coverage during the COVID-19 pandemic: The role of Medicaid expansion

Using data from the US Census Bureau's Household Pulse Survey, we analyzed the likelihood of loss of health insurance and enrollment into new health coverage during the early months of the COVID-19 pandemic. Loss of employment was associated with a significant increase in the likelihood of loss of health insurance and, specifically, an increase in the likelihood of employer-sponsored health insurance. However, individuals in Medicaid expansion states experienced a lower likelihood of loss of health insurance compared with individuals in nonexpansion states. At the same time, there was a statistically significant increase in Medicaid enrollment in expansion states, by 3.2 percentage points. Reemployment or acquiring employment was associated with a gain in health insurance coverage. During an economic downturn, eligibility, and coverage gaps leave many without affordable coverage options, and the pandemic will likely bring renewed attention to gaps in Medicaid coverage in nonexpansion states.     

How the World Economic Forum damages the credibility of climate science

The World Economic Forum (WEF) was established in 1971 with the nominal purpose of bringing together leaders to discuss global problems. However, it is well on its way to becoming the most powerful institution in the world, merely by setting forth an agenda for global management that is attractive to many political and business leaders. Two of the central issues on which the WEF has focused are climate change and the pandemic. The first has a depth of scientific support, but the WEF's stance and official pronouncements on the latter were never based on normal scientific review procedures. Since the WEF was a catalyst in the rush to judgment on COVID-19 lockdowns and vaccine mandates, this suggests that the WEF is primarily guided by political motives, not by science. In fact, the way the WEF approaches the climate issue—as an excuse to restrict freedom without promoting renewable energy sources—makes evident the true motives of the WEF. As a result of the WEF's political use of the climate issue, the validity of climate science has been tarnished in the public mind. If there were true political will to solve the existential problem for future generations, the following could be undertaken immediately: To convert the oil industry to renewable energy, national governments of the world could agree to require that the fossil fuel companies receiving tax dollars convert to renewable energy at a rate of 7%–8% per year. Compounded, within 10 years, these companies would still be dominating the energy game, but with safe sustainable alternatives.