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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Problems such as information asymmetry and a lack of trust among construction practitioners damage the quality and progress of construction projects. The decentralization, transparency, traceability and temper-proof nature of blockchain technology (BCT) can provide solutions and facilitate multiparty cooperation. However, BCT acceptance in the construction industry is relatively low, and there are few pilot projects adopting BCT. Most relevant literature focuses on BCT acceptance at the industry and organizational levels, but the impact of non-managerial practitioners executing BCT or the traditional approach in day-to-day work tends to be disregarded. This study aims to establish a theoretical model of BCT acceptance, identify key influencing factors and paths of behavioral intention to adopt BCT and promote strategies to enhance BCT adoption.

A new BCT acceptance model for construction practitioners was proposed. A survey was performed with 203 construction practitioners in Shenzhen, China and post-survey interviews were conducted with four BCT experts for validation. Covariance-based structural equation modeling was used to examine the influence paths and moderating effect analysis was performed to check practitioners’ differential perceptions.

Performance expectancy, social influence, facilitating conditions and perceived behavioral control significantly and positively influence behavioral intention to accept BCT, while impacts from effort performance and risk are negative. Overcoming obstacles related to the effort required for BCT adoption and effective risk management will be essential to unlocking BCT’s transformative potential. Then, the moderating effects of respondents’ gender, degree and BCT knowledge as well as the project type involved were analyzed. Continued adoption of BCT in the construction industry has the potential to revolutionize project management, transparency and trust among stakeholders.

The findings of this research can help practitioners and government agencies understand crucial influencing factors and pathways of BCT acceptance. Targeted measures, such as increasing practitioners’ benefits and sense of BCT usefulness, conducting pilot projects and increasing publicity, were proposed for project leadership teams to enhance BCT adoption. This may lead to increased efficiency, reduced disputes and more streamlined and secure construction processes, ultimately enhancing the industry’s overall performance.

Few studies have explored BCT acceptance from the perspective of non-managerial construction practitioners. The BCT acceptance model proposed in this study is a novel adaptation of previous technology acceptance models, with new factors (risk and perceived behavioral control) and moderating variables (degree, BCT knowledge and project type) added for better understanding of non-managerial practitioners’ perceptions and differences.

During the summer of 1981, fifty library practitioners affiliated with various types of library in Scotland were interviewed to find out how practitioners keep themselves up‐to‐date with current innovation and their likes and dislikes in terms of the various forms of material available in the dissemination of research results. The interview sample was drawn from the total library manpower of 15,696 librarians and information workers as represented in the Census of staff in librarianship and information work in 1976. A quota sample of 50 practitioners was selected in proportion to the sizes of the three categories mentioned in footnote (1): 27 (54.0 percent) practitioners from public libraries; 14 (28.0 percent) from academic libraries; and Finally 9 (18.0 percent) from special and government libraries. In order to interview the first set of 27 practitioners, six public library systems were visited: Glasgow (Mitchell), Renfrew, Dundee. Edinburgh, Aberdeen and Highland Regions. Four academic library systems were visited to interview 15 practitioners: Edinburgh University, Heriot‐Watt University, Paisley College and Napier College. Four special and government libraries were visited to interview 9 practitioners: Scottish Office. Department of Environment, Royal College of Physicians, and the National Library of Scotland were selected. In each type of library a minimum of one and maximum of five practitioners was interviewed from different departments or sections and the chief librarians were excluded from the samples.

Given marketing's fundamentally applied nature, to compare the relative impacts in the academy of work published by three groups – practitioners, practitioner‐academic alliances, and academics.Design/methodology/approach – Social Sciences Citation Index data were used to estimate the influence of 438 articles published by practitioners, practitioner‐academic alliances, and academics in five marketing journals over the period 1970‐2000.Findings – Citations for academic research were more than twice as high as those for practitioners. Conversely, citations for practitioner‐academic research rival those of the academics, and sometimes exceed them.Research limitations/implications – Only considered US marketing journals.Practical implications – Despite some excellent citation evidence for practitioner‐academic work, additional cooperative efforts must be pursued to ensure the relevance of academic marketing research to practitioner needs.Originality/value – This is the only study to “objectively” address the impact of practitioner, practitioner‐academic alliance, and academic research in the academy.

A postal questionnaire was successfully used to determine general practitioner views about the quality of the health care services available to their patients. In the case of hospital services, 75 of the 112 respondents (67 per cent) chose orthopaedics and 52 (46 per cent) chose ophthalmology as services in need of improvement. Other hospital‐based services, chosen by at least ten general practitioners, were gynaecology, gastroenterology/endoscopy, medicine for the elderly, radiology/ultrasound, psychiatry and physiotherapy. Only 74 general practitioners chose community services, with health visiting being chosen by 25 respondents, district nursing by 24, physiotherapy by 20 and chiropody by 18, as being in need of improvement. The survey was intended to provide a basis for a dialogue between clinicians, managers and general practitioners, about how the quality of services could be improved and how they might be developed in the future.

This article is based on a survey of personnel practitioners in Irish organisations, aimed at establishing their role and status within the company for which they worked. The principal findings from the survey suggest that the majority of personnel practitioners are afforded a top management role, and feel that they are heavily involved in strategic planning decisions within their organisations. The major factor which led to differences in the role of personnel was the national origin of the company which owned the site at which these individuals worked.

In this paper we (a pracademic, a practitioner, and an academic) aim to explore the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. We also propose a research agenda to spur dialog and guide further investigations in this area. Insights from prior research, coupled with the co-authors’ experience and observations, indicate that a disconnect does exist between academia and practice within social marketing, though it is admittedly and unsurprisingly not uniform across contexts and disciplinary areas. Given social marketing’s identity as a practice-oriented field, there are many existing examples of academic/practitioner collaboration and the successful linkage of theory and practice that deserve to be amplified. However, the challenges associated with the very different systems and structures affecting both worlds mean the disconnect is problematic enough to warrant systematic change to ensure the two worlds are more aligned.

This paper (a pracademic, a practitioner and an academic) explores the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. The authors also propose a research agenda to spur dialog and guide further investigations in this area.

The authors suggest five key reasons that focus should be placed upon closing the academic/practitioner gap in social marketing: demonstrating societal value by contributing to practice; embedding and developing theories in practice; adding to the social marketing literature; contributing to social marketing teaching; and communicating the value and effectiveness of social marketing. To close the gap, the authors propose specific recommendations within four broad areas: marketing the academia and practitioner collaboration offer; building ongoing relationships; creating collaborative partnerships; and changing the publishing model ensuring communications are accessible to all. They also suggest ways for social marketing associations and peak bodies to play a role.

The concept of a disconnect between academia and practice is by no means new; it has been a pervasive issue across disciplines for decades. However, this issue has not been the subject of much discussion within the social marketing literature. Recommendations outlined in this paper serve as a starting point for discussion. The authors also acknowledge that due to long standing “bright spots” in the field, numerous examples currently exist. They place an emphasis upon highlighting these examples while illuminating a path forward.

With global migration, the number of ethnic minority and migrant women receiving maternity health care in dominantly Anglo-European societies has increased significantly but they consistently have among the worst pregnancy and maternal outcomes. This paper aims to analyse gaps in structural (migration-related inequalities) and cultural (responsiveness to ethno-cultural practices) competencies among maternal health practitioners in Aotearoa New Zealand (NZ).

Using a semi-structured interview guide, in-depth interviews were conducted with 13 maternal health practitioners in NZ. Data were analysed using a thematic analysis framework.

The results highlight significant barriers around language and communication, cultural stereotyping by professionals, ethnic women’s own constraints around family and cultural expectations and their lack of knowledge about reproductive health. In addition, practitioners’ own ethnic differences are inseparable from their approach to structural and cultural competencies; there were instances of ‘over-’ or ‘under-’ reading of culture, practitioner constructions of ideal pregnancies and anti-racism concerns that shaped maternal care practices that were sensitive to, but also marginalised, ethnic migrant women who attended maternity services.

To the best of the authors’ knowledge, this is the only study in NZ that examines the impact of complex dynamics of migration and culture on knowledge, beliefs and values of practitioners, in context of their own personal biographies. Identifying strategies to improve the way diversity is practiced in hospital settings can be transformational in improving maternal outcomes for ethnic migrant women in NZ.

This study explores practitioners' perspectives on and definitions of sustainable supply chain management (SSCM), which are then compared to academic definitions to identify new implications for researchers, educators and practitioners.

An abductive, explorative and qualitative approach was followed in the form of a review and classification of 31 academic definitions of SSCM as well as 30 interviews with supply chain (SC) practitioners.

The practitioners' answers show a lack of awareness of upstream and downstream challenges as the practitioners' focus on practices within the practitioners' firms, where the economic and environmental dimensions prevail. However, the practitioners highlighted understudied topics in SSCM: human resources policies, leadership for sustainability and ethics.

This research stimulates discussion on how to teach an SSCM course and which directions to follow to ensure that research has an impact on practices. Practitioners' focus on the practitioners' everyday practices confirms that practice-based theories, amongst others, are relevant in the field and that more interdisciplinary research is needed to highlight the contributions of human resource management (HRM) and business ethics to SSCM.

The proposed framework clearly defines the scope of the practices and research (upstream or downstream of the SC or within the firm), which will allow practitioners to contribute to SSCM more holistically.

Educators and researchers have a crucial role to play in clarifying the meaning of SSCM for students who are future practitioners and consumers. Interacting more with practitioners could help.

This research is targeted not only to researchers and practitioners but also educators.

This study aims to create a platform for frontline practitioners to share experiences, express opinions and forge new ideas for effective multi-agency work when responding to child exploitation by county line gangs (CLGs).

CLGs are grooming children as young as age 7. The need for effective multi-agency responses to grooming by CLGs is a key priority for prevention. Using findings from focus groups held with 13 youth practitioners, school staff and charities, this article highlights the barriers that multi-agency frontline practitioners face when they are tasked with responding to instances of child criminal exploitation by CLGs.

Discussions within the focus groups indicate there are many common barriers and driving factors with regards to young people being successfully groomed by a CLG. More specifically, findings from this research identified school exclusions and a lack of prosocial sense of belonging to be a driving factor that exacerbated the risk of being successfully groomed by a CLG. Lack of a significant adult relationship was also found to be a barrier to successful multi-agency intervention, which was attributed to the lack of funding and resources required for adequate staffing needed to build meaningful relationships.

This study offered the unique opportunity for practitioners from various different sectors and jurisdictions to share their experiences of not only working with young people involved in CLGs, but also their challenges when using a multi-agency approach. These discussions are particularly important in the case of CLGs due to the cross-jurisdiction nature of the gangs’ activities. This research has identified issues with multi-agency responses to CLGs and offers recommendations for improvement. Identifying and understanding the barriers that practitioners face when responding to CLGs can allow for the development and implementation of various measures, which will aid the safeguarding of vulnerable victims of exploitation by CLGs.