All Outputs (78)

The capability and competency requirements of auditors in today's complex global business environment. (2016)
Report
BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M. 2016. The capability and competency requirements of auditors in today's complex global business environment. Edinburgh: ICAS [online]. Available from: https://www.icas.com/__data/assets/pdf_file/0003/239457/The-capability-and-competency-requirements-of-auditors-in-todays-complex-global-business-environment.pdf

In 2013 ICAS and the UK Financial Reporting Council (FRC) commissioned two international teams of researchers to undertake studies to investigate what mix of attributes, competencies, professional skills and qualities need to be combined in an audit... Read More about The capability and competency requirements of auditors in today's complex global business environment..

Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector. (2016)
Thesis
ADO, R. 2016. Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector. Robert Gordon University, PhD thesis.

Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the petroleum value-chain. It is a... Read More about Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector..

The temporal nature of legitimation: the case of IFRS8. (2016)
Journal Article
CRAWFORD, L., HELLIAR, C. and POWER, D. 2016. The temporal nature of legitimation: the case of IFRS8. Accounting in Europe [online], 13(1), pages 43-64. Available from: https://doi.org/10.1080/17449480.2016.1160136

Legitimation can operate on an episodic or continual basis [Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610]. We examine the temporal legitimation of the International Ac... Read More about The temporal nature of legitimation: the case of IFRS8..

Volatility spillovers across stock index futures in Asian markets: evidence from range volatility estimators. (2016)
Journal Article
YAROVAYA, L., BRZESZCZYNSKI, J. and LAU, C.K.M. 2016. Volatility spillovers across stock index futures in Asian markets: evidence from range volatility estimators. Finance research letters [online], 17, pages 158-166. Available from: https://doi.org/10.1016/j.frl.2016.03.005

This paper investigates the channels of volatility transmission across stock index futures in 6 major developed and emerging markets in Asia. We analyse whether the popular volatility spillovers tests are susceptible to the choice of range volatility... Read More about Volatility spillovers across stock index futures in Asian markets: evidence from range volatility estimators..

The fiscal framework and the delivery of welfare benefits. (2016)
Report
SPICKER, P. 2016. The fiscal framework and the delivery of welfare benefits. Written submission presented at the 10th Meeting of the Devolution (Further Powers) Committee (Scottish Parliament, session 4), 3 March 2016, Edinburgh, UK. Edinburgh: Scottish Parliament [online], pages 19-23. Available from: http://www.parliament.scot/Papers_20160303_updated_3.3.16.pdf

The author author was approached by the Clerks of the committee to comment on the Scotland Bill and Fiscal Framework, since the publication of the Committee's Interim Report published in May 2015. This is his written submission.

What can the Scottish Parliament do with new social security powers? (2016)
Report
SPICKER, P. 2016. What can the Scottish Parliament do with new social security powers? Glasgow: Comon Weal [online]. Available from: http://allofusfirst.org/tasks/render/file/?fileID=5F353C60-ECE3-72D9-CAD3D044ACBB03D0

Professor Paul Spicker analyses the planned devolution of social security powers to the Scottish Parliament in the Scotland Bill and argues: The reforms have been represented as giving Scotland 'one of the most powerful devolved parliaments in the wo... Read More about What can the Scottish Parliament do with new social security powers?.

A strategizing-as-practice perspective of the 'advice process' of small business owners. (2016)
Thesis
EJIOGU, A.R. 2016. A strategizing-as-practice perspective of the 'advice process' of small business owners. Robert Gordon University, PhD thesis.

This study examines the processes of advice seeking by small business owners and employs a Strategy-as-Practice perspective. The analysis of the data from 33 small business owners identified eleven factors that influenced the processes. These include... Read More about A strategizing-as-practice perspective of the 'advice process' of small business owners..

Dynamic capacity planning using strategic slack valuation. (2016)
Journal Article
BUNN, D.W. and OLIVEIRA, F.S. 2016. Dynamic capacity planning using strategic slack valuation. European journal of operational research [online], 253(1), pages 40-50. Available from: https://doi.org/10.1016/j.ejor.2016.02.013

In this paper we analyze a particular aspect of capacity planning that is concerned with the active trading of production facilities. For a homogenous product market we provide a theoretical rationale for the valuation and trading of these assets bas... Read More about Dynamic capacity planning using strategic slack valuation..

Development of risk profiling. (2016)
Report
BALD, J., MENCHACA, I., BENNET, F. and MASCARENHAS, P. 2016. Development of risk profiling. Aberdeen: RiCORE Project [online]. Available from: http://ricore-project.eu/wp-content/uploads/2016/05/RiCORE-D3.3-Risk-Profiling-Final.pdf

This report contributes further to the Survey, Deploy and Monitor policy guidance, acting as a guide for users wishing to apply a risk-based approach at a Member State level. To this end, it undertakes a review and further development of the three ma... Read More about Development of risk profiling..

Challenging masculinity in CSR disclosures: silencing of women's voices in Tanzania's mining industry. (2016)
Journal Article
LAUWO, S. 2018. Challenging masculinity in CSR disclosures: silencing of women's voices in Tanzania's mining industry. Journal of business ethics [online], 149(3), pages 689-706. Available from: https://doi.org/10.1007/s10551-016-3047-4

This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of women's voices in CSR reports produced by mining compan... Read More about Challenging masculinity in CSR disclosures: silencing of women's voices in Tanzania's mining industry..

New benefit powers for Scotland. (2016)
Report
SPICKER, P. 2016. New benefit powers for Scotland. Poverty Alliance briefing, 23. Glasgow: The Poverty Alliance [online]. Available from: http://www.povertyalliance.org/article/new_welfare_powers

Pending agreement between the Scottish and UK Governments, and the completion of the relevant Parliamentary processes, Scotland is set to gain significant new powers over aspects of the social security system. In order to help Poverty Alliance member... Read More about New benefit powers for Scotland..

Recursive expected conditional value at risk in the fleet renewal problem with alternative fuel vehicles. (2016)
Journal Article
ANSARIPOOR, A.H., OLIVEIRA, F.S. and LIRET, A. 2016. Recursive expected conditional value at risk in the fleet renewal problem with alternative fuel vehicles. Transportation research part C: emerging technologies [online], 65, pages 156-171. Available from: https://doi.org/10.1016/j.trc.2015.12.010

We study the fleet portfolio management problem faced by a firm deciding which alternative fuel vehicles (AFVs) to choose for its fleet to minimise the weighted average of cost and risk, in a stochastic multi-period setting. We consider different typ... Read More about Recursive expected conditional value at risk in the fleet renewal problem with alternative fuel vehicles..

The survey, deploy and monitor (SDM) policy: an example of adaptive management? (2016)
Presentation / Conference
BENNET, F. 2016. The survey, deploy and monitor (SDM) policy: an example of adaptive management? Presented at the 2016 Annex IV adaptive management webinar, 27 January 2016, Richland, USA.

This presentation explores the Survey, Deploy and Monitor policy developed by Marine Scotland, within the context of adaptive management. This comes as part of the RiCORE project, which aimed to promote the use of offshore renewable energy projects i... Read More about The survey, deploy and monitor (SDM) policy: an example of adaptive management?.

Moral legitimacy: the struggle of homeopathy in the NHS. (2016)
Journal Article
CRAWFORD, L. 2016. Moral legitimacy: the struggle of homeopathy in the NHS. Bioethics [online], 30(2), pages 85-95. Available from: https://doi.org/10.1111/bioe.12227

This article deploys a well-established theoretical model from the accountability literature to the domain of bioethics. Specifically, homeopathy is identified as a controversial industry and the strategic action of advocates to secure moral legitima... Read More about Moral legitimacy: the struggle of homeopathy in the NHS..

Privatisation and accountability in a "crony capitalist" Nigerian state. (2016)
Journal Article
BAKRE, O.M. and LAUWO, S. 2016. Privatisation and accountability in a "crony capitalist" Nigerian state. Critical perspectives on accounting [online], 39, pages 45-58. Available from: https://doi.org/10.1016/j.cpa.2016.01.003

Nigeria is richly endowed with oil and gas resources, but the country's continued reliance on loans from international financial institutions raises questions about the transparency and accountability of its utilisation of the huge revenues resulting... Read More about Privatisation and accountability in a "crony capitalist" Nigerian state..

Challenges for marketers in sustainable production and consumption. (2016)
Journal Article
OATES, C., ALEVIZOU, P. and MCDONALD, S. 2016. Challenges for marketers in sustainable production and consumption. Sustainability [online], 8(1), article 75. Available from: https://doi.org/10.3390/su8010075.

As one of the biggest issues facing today's global society, sustainability cuts across all areas of production and consumption and presents challenges for marketers who attempt to understand and incorporate sustainability in their everyday practices.... Read More about Challenges for marketers in sustainable production and consumption..

An analysis of seasonality fluctuations in the oil and gas stock returns. (2016)
Journal Article
SANUSI, M.S. and AHMAD, F 2016. An analysis of seasonality fluctuations in the oil and gas stock returns. Cogent economics and finance [online], 4(1), 1128133. Available from: https://doi.org/10.1080/23322039.2015.1128133

This paper investigates the existence of seasonality anomalies in the stock returns of the oil and gas companies on the London Stock Exchange. It employs F-test, Kruskal-Wallis and Tukey tests to examine days-of-the-week effect. Generalised autoregre... Read More about An analysis of seasonality fluctuations in the oil and gas stock returns..

Sustainability integration in corporate environments. (2016)
Conference Proceeding
AJIDE, O. and ONYEJEKWE, C. (eds.) 2016. Sustainability integration in corporate environments. Aberdeen Business School working paper series, 9(1): revised papers from the proceedings of the 2014 Robert Gordon University Institute for Management, Governance and Society (RGU IMAGES) research students conference, June 2014, Aberdeen, UK. Aberdeen: Robert Gordon University.

Corporate social responsibility (CSR) is the concept that companies should pursue a role in society that is above just profits. Companies are seen to be socially responsible when they align themselves with values such as: ethical values, accountabili... Read More about Sustainability integration in corporate environments..