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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.

From May 2024, Victoria (Australia) will mandatorily raise the minimum house energy rating standards from 6 to 7 stars. However, the latest data shows that only 5.73% of new Victorian houses were designed beyond 7-star. While previous literature indicates the issue’s link to the compliance behaviour of building practitioners in the design phase, the underlying behavioural determinants are rarely explored. This study thus preliminarily examines building practitioners’ compliance behaviour with 7-star Australian house energy ratings and beyond.

Using a widely-applied method to initially examine an under-explored phenomenon, eight expert interviews were conducted with building practitioners, a state-level industry regulator and a leading national building energy policy researcher. The study triangulated the data with government-led research reports.

The experts indicate that most building practitioners involved in mainstream volume projects do not go for 7 stars, mainly due to perceived compliance costs and reliance on standardized designs. In contrast, those who work on custom projects are more willing to go beyond 7-star mostly due to the moral norms for a low-carbon environment. The experts further agree that four behavioural determinants (attitudes towards compliance, subjective norms, perceived behavioural control and personal norms) co-shape building practitioners’ compliance behaviour. Interventions targeting these behavioural determinants are recommended for achieving 7 stars and beyond.

This study demonstrates the behavioural determinants that influence building practitioners’ compliance decisions, and offers insight regarding how far they will go to meet 7 stars. It can facilitate the transition to 7 stars by informing policymakers of customized interventions to trigger behaviour change.

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.

The impact of appearance on career development is well-documented. We know with some certainty that those blessed with good looks, a sense of style and a winning smile have an advantage at all stages of the job application process, and throughout their careers, with the most aesthetically pleasing being more likely to be given jobs, higher salaries and promotions (Baert & Decuypere, 2014; Toledano, 2013). What then should those who offer career advice make of this? Should career advisers, coaches, HR professionals and line managers be advising their clients and employees on how to improve their looks? At one level, the answer to this question seems obvious: if the advisers know it can make a difference, of course they should try to help their clients to look more professional or better appropriate for the role, to give them every chance of success in their chosen field. But on closer inspection, this assumption is fraught with challenges. How far should the practitioners go? How can one give advice without causing offence? And most crucially, how could this tacit support of an arguably unfair and superficial value system be justified? In this chapter, I will explore some of these issues, drawing on research conducted with career advisers, counsellors and coaches and will offer some practical guidelines for all those who might find themselves tempted to offer advice.

The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.

The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they identify (3) the different information needs of these groups using value group theory and (4) the inherent factors and personality traits that influence career choice. Next, they (5) evaluate the values of each subgroup. They then (6) theorize what types of accounting research would interest each. They argue that (7) individuals who enter the academy differ from those who enter practice, and (8) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs.

This paper is theoretical. It suggests that bridging the gap will be difficult. The study is theoretical. The limitation is that it does not empirically test the relationships hypothesized. By providing a comprehensive model of factors underlying the gap, however, it can be a fruitful source of research ideas for years to come. The implications are that it will be difficult to bridge the gap between accounting practitioners and academics. Having a greater understanding of the causes of the gap, however, may be very useful in fostering thought as to how to overcome it.

Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.

The success rate of business rescue in South Africa is concerningly low as it currently ranges between 10% and 12%. This study intends to make a positive contribution towards addressing this problem by obtaining insight from professional business rescue practitioners regarding the feasibility of making use of the practice of business rescue to assist South African state-owned enterprises to avoid them going into insolvency and indefinitely stopping operations. This study, which is a generic qualitative study, will rely solely on the experience and insights of the business rescue practitioners in order to obtain a better understanding of the problem at hand. Nine participants were interviewed during September and October 2020. The study found that business rescue practitioners are confident that the business rescue proceedings are a solution to preserving state-owned enterprises. However, the level of political interference by the unions, government officials, and also the continued bailouts from the government to support these state-owned entities are some concerns raised by the participants as they hinder the effectiveness of the proceedings with regard to state-owned enterprises. Academically, the study expands to the literature on business rescue in the context of state-owned enterprises and what challenges are hindering the process. For managers, the study identifies the key constraints which are most likely to be encountered when conducting business rescue proceedings in a state-owned enterprise which, if not observed, will negatively impact the success rate.