Purpose This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research. Design/methodology/approach A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken. Findings Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research. Originality/value The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.
Purpose The purpose of this paper is to provide a comprehensive overview of the literature concerning servant leadership. The paper identifies the existing themes present within the servant leadership literature. This allows it to determine where the research concerning servant leadership lies at present and make recommendations as to further potential areas for research. It further identifies the skills necessary for servant leadership. Design/methodology/approach The paper follows a rigorous three-step systematic literature review (SLR) process to identify the relevant evidence to answer the research questions. The paper disseminates the results and presents them by way of a descriptive analysis. It also conducts a thematic analysis to further determine answers to the research questions. Findings The paper found that the most prominent themes in the servant leadership literature are values, literature reviews, behaviour, assessments, performance, characteristics and antecedents. Additionally, the paper finds that the skills necessary for servant leadership are empathy, listening, communication and trust. The review also identified gaps in the research both methodologically and empirically. It showed that more qualitative research is needed with regard to servant leadership. Furthermore, the development of empirically tested frameworks is necessary within the phenomenon. Originality/value Servant leadership is a phenomenon which is lacking in a reliable, validated SLR, which this paper presents. Additionally the originality of this paper lies in its recommendations for further research which are based upon the findings of a thematic analysis. As of yet, such recommendations have not yet been made within the field of servant leadership.
Analyses the effect of valuation error on the implied precision of investment performance measurement of property assets. A prerequisite for measuring the absolute or relative performance of commercial property investments is that valuations provide a reliable proxy for prices. However, there are conceptual and empirical grounds to suggest that uncertainty is inherent in the valuation process. This is primarily due to the structure of the commercial property market and the techniques and guidelines of the property valuation process. Sampling theory is used to measure portfolio valuation error confidence bands for hypothetical property investment portfolios based on different assumptions concerning assumed levels of valuation error, size of portfolio and number of measurement time periods. It is concluded that, for the majority of investment portfolios, property investment performance measures will include some uncertainty and thus the property fund manager should be sceptical of the implied precision in reported measures of return.
Purpose -Men and women are now being admitted to membership of the major UK professional accountancy bodies in approximately equal numbers. This trend has focused attention on the ways in which professional accountants combine careers and family life, particularly when women have children. Recognising the limitations inherent in the widely-used term "work-life balance" that polarises life and work, this paper instead seeks to consider the "work-lifestyle choices" made by female accountants. Work-lifestyle choices refer to the ways in which people place different emphases on the work and private spheres, according to their individual circumstances. Feminist researchers have argued that women's work-lifestyle choices have been limited by structural constraints. Over the past decade, a newer argument, preference theory, has emerged, suggesting that women's choices owe less to inequalities in the workplace and more to the preferences of individuals, particularly, but not exclusively, women. The purpose of this paper is to explore the work-lifestyle choices made by female members of The Institute of Chartered Accountants of Scotland (ICAS), in terms of both structural constraints and preferences, in order to present a more holistic understanding of the work-lifestyle choices made by this particular group of well-educated, middle-class women. Design/methodology/approach -The paper combines feminist theory and preference theory in the context of the results of a questionnaire survey of female members of ICAS and 14 interviews with female members of ICAS. Findings -The responses of these accountants suggest that, while structural constraints are evident, many work-lifestyle choices were driven by a desire to spend more time with children, and by women's perceptions of their mothering role. Most women, while recognising the opportunities forgone, were nonetheless happy with the choices that they had made. Originality/value -The paper contributes to the literature by examining the voices of female accountants in order to explore how perceived gender roles impact on career decisions and work-lifestyle choices.
Historically, investment in commercial property has been perceived as providing a hedge against inflation. A complete hedge against inflation is formally defined as an asset where the nominal returns vary in a positive one‐for‐one way with inflation. The belief that commercial property is an inflation hedge has persisted, notwithstanding the fact that many empirical tests have proven inconclusive. Use of the traditional methodology in this paper also produces poor results, although the hypothesis that commercial property is a hedge cannot be rejected. Explores the reasons for these poor results, and introduces a method of testing for a long‐run hedging relationship, based on cointegration. Cointegration techniques reject the hypothesis that commercial property is a consistent long‐run hedge against inflation.
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