Theseshttp://hdl.handle.net/10034/6230252024-03-28T15:04:14Z2024-03-28T15:04:14ZFrom bean-counter to lion-tamer: an ethnographical investigation into the lived experience of UK ACA chartered accountants and their career boundariesMcLachlan, Carol P.http://hdl.handle.net/10034/6283342023-12-08T01:36:26Z2023-02-01T00:00:00ZFrom bean-counter to lion-tamer: an ethnographical investigation into the lived experience of UK ACA chartered accountants and their career boundaries
McLachlan, Carol P.
The accountancy profession of the twenty first century, and the roles therein, are rapidly evolving, transforming, and potentially contracting. As digitalisation deepens, the acceleration of Artificial Intelligence, robotics and distributed ledger accounting threaten to finally sound the death knell for the traditional ‘bean-counter’ stereotype. The purpose of this study was to examine the career boundaries of contemporary chartered accountants, to consider how boundary expanding is expressed in practice.
Employing an ethnographical approach, the study investigated the lived experience of accountants’ career boundaries through the auto-ethnographical lens of the researcher, a chartered accountant herself. The research unearthed a rich and diverse collection of boundary-stretching and boundary-contracting case studies, spanning a full career generation, and contributes a new model of ‘career boundary elasticity’ which has implications for the accountancy profession.
2023-02-01T00:00:00ZUnderstanding consumer perceptions of expiry dates for cosmeticsWang, Yujiaohttp://hdl.handle.net/10034/6282722023-11-21T05:41:47Z2023-06-01T00:00:00ZUnderstanding consumer perceptions of expiry dates for cosmetics
Wang, Yujiao
The topic of cosmetics expiration is under researched in the marketing literature, and consumers can lack awareness about it. However, cosmetics expiration is important because it represents a consumer health issue, as illustrated by several papers published in medical journals. The aim of this research is to understand the role of cosmetics expiration date – specifically the Period After Opening (PAO) in cosmetics marketing, and how it influences consumer behaviour in the UK and China markets. This is the first study in a marketing management context that has investigated the role of PAO in consumer behaviour.
The research adopts a mixed method approach and employs three studies: qualitative interviews in both countries (the UK and China), a quantitative experimental design in the UK, as well as a large survey in China. The data are analysed using NVivo, SPSS, AMOS and Fuzzy logic.
The main findings and contributions to knowledge are: From the qualitative work: 1) A perceived risk framework is useful to an understanding of consumer attitudes to PAO in cosmetics. Self-brand connection (SBC) risk and environmental risk should be added to the existing risk framework. 2) Two major positionings in the cosmetics market can be identified: brands which emphasise the science behind their production and brands which emphasise their use of natural ingredients. 3) Some differences in PAO attitudes emerged by country (China versus the UK).
In the UK study, psychological risk emerged as the most important in explaining overall risk, which is compatible with prior work. For UK respondents, the longer the PAO, the higher their purchase intention, irrespective of the brand type, thereby demonstrating that PAO can be a marketing signal as well as a statement of shelf life.
In the China study, however, social risk emerged as more important, which can be explained by cultural differences. Different segments exist in the China market, defined by brand type, PAO, price and product type. PAO again emerged as a marketing signal. Both the UK and China studies indicate PAO and perceived risk can interact, and that such interaction can help explain the relationship between brand image and purchase intention. Specifically, perceived brand warmth is not as strong a predictor of purchase intention for cosmetics as prior work suggests it should be, and the interaction between PAO and perceived social risk in China and psychological risk in the UK helps explain why.
2023-06-01T00:00:00ZAn Exploration of the Drivers for Professionalism within UK Jewish Heritage CharitiesMillan, Anne D.http://hdl.handle.net/10034/6281272023-10-05T01:47:56Z2023-09-01T00:00:00ZAn Exploration of the Drivers for Professionalism within UK Jewish Heritage Charities
Millan, Anne D.
The thesis explores the drivers of professionalism for Jewish Heritage Charities as well as the impact on the organisations in the study. Though there was a growing body of research on development of professionalism in charities, there is very limited studies on how this was impacting Jewish Heritage Charities in the UK.
Charities have been reporting decreasing revenue from traditional fundraising activities over the last decade as well as significant competition for major grants and governmental funding. The loss of traditional funding and the increase in reliance on major donors and funding bodies has led to more regulation and now the growing concern with the management and accountability of charities. The study explored how this development of professionalism has impacted on (JHC).
Using a case study approach, 11 interviews took place with senior management, trustees, and volunteers of three JHC’s and one non-Jewish museum that had recently been through major governance and structural changes. Due to the nature of the research and small sample the findings are limited to the case study however some good practice has been highlighted and professionalism within the case study was identified by the developing business processes and managerialism. The study also identified that rigorous governance procedures for trustees as well as performance management of trustees was needed however proved controversial.
The study also identified the need for more development of recruitment processes of volunteers and trustees alongside professional development and training programmes to ensure professional practices are embedded into the organisations and good practice is maintained.
2023-09-01T00:00:00ZSME Corporate Philanthropy (CP): Exploring how CP is managed and appraised for its impact on communitiesRobberts, Theresahttp://hdl.handle.net/10034/6277482023-04-27T02:12:24Z2022-08-01T00:00:00ZSME Corporate Philanthropy (CP): Exploring how CP is managed and appraised for its impact on communities
Robberts, Theresa
Purpose
The ability to appraise the impact of any project allows for the opportunity to improve the project over time. The purpose of this study is to develop a bespoke Appraisal Tool, for SMEs, for Strategic Corporate Philanthropy (SCP), which allows organisations to appraise the impact of their SCP projects for themselves and the community. Exploring approaches to appraise SCP has been severely neglected by academics. Most appraisal tools focus on Corporate Social Responsibility (CSR). This study will research how organisations practise and appraise their SCP activities. It is believed that a strategic approach to corporate philanthropy will increase the impact it has on the community, and the bespoke SCP Appraisal Tool for SMEs developed by the researcher will complement this approach. The central focus of this study is the way key decision makers of SMEs manage SCP. The impact of utilising a separate Appraisal Tool from that used to measure CSR will be observed by focusing on the impact the relevant projects have on the community and the SMEs’ corporate objectives. The study commenced in 2019. In 2020, the World Health Organization (WHO) declared COVID-19 as a worldwide pandemic, which had a great impact on businesses and their philanthropic activities. It is for this reason that the researcher also included a research objective to address this phenomenon. The study aimed to gain an understanding of the influence that the COVID-19 worldwide pandemic had on company decision making with regards to philanthropic activities.
Research Design
A phenomenological approach was undertaken, given the unique pandemic situation and the need to gain a deep understanding of the experience and decision making of SME entrepreneurs and managers. Data collection was undertaken via in-depth, semi-structured interviews and observations within eight small and medium companies and one large corporate (key informant). The study identified the definitions of SCP that set it apart from CSR. The study also investigated how entrepreneurs and SME decision makers appraised and managed CSR projects and identified if this was undertaken separately from philanthropic activities. Qualitative data analysis was undertaken via cognitive mapping and template analysis.
Findings
This research echoed Kubíčková’s (2018) review of the current literature relating to SCP. Kubíčková stated that turning corporate philanthropy into measurable projects will benefit both society and corporations alike, and this seems to have been confirmed
by this research. The respondents in this study felt that their philanthropic activities were driven by a deep-seated desire to “do good” and a desire to “support their local community.” They felt that their local community was an important stakeholder and as important as their customers. The data indicated that SMEs that publicised their CSR and SCP activities seemed to have a positive effect on the SME’s company and on the organisations they supported. Respondents involved their staff with all their CSR and SCP activities, from inception through to completion. The research indicated that the pandemic had a great effect on the day-to-day business of all participants, affecting staff numbers, staff morale and income, which in turn influenced their philanthropic activities. Companies adapted by adjusting their resource allocation and by focusing on local causes. Companies that held fundraising events in the past reverted to hosting online events and sponsoring local projects and
clubs. The data indicated that COVID-19 had urged people to take a closer look at their own neighbours and communities and that the focus moved away from supporting international causes in favour of local community causes. This could have
a knock-on effect for the income streams of international charities.
Recommendations
Key recommendations of this study (Chapter 7) are as follows:
• Charities should build relationships with SMEs and not just larger corporates.
• National and international charities are advised to establish community projects and team up with local businesses and organisations.
• Government should consider reinstating the mandatory reporting of corporate giving (as part of the Companies Act), as was the case in 2013.
• The United Nations’ Sustainable Development Goals (SDGs) could be simplified for use by SMEs.
• Corporate Social Responsibility (CSR) and Strategic Corporate Philanthropy (SCP) could be defined and managed separately for better results and impact.
This study found that most literature (both academic and practice) relating to CSR and SCP mostly focused on larger corporates and not on SMEs. The study found a gap in the literature with regards to defining, managing, and appraising SCP from the
perspective of an SME.
Originality
The originality and distinctiveness of this research project is found in the development of a bespoke SCP Appraisal Tool for SMEs and the research done relating to corporate giving by SMEs during the COVID-19 pandemic, as this has never been done before.
2022-08-01T00:00:00Z