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Approaches to Corporate Social Responsibility: Knowledge, Values, and Actions (Routledge Studies in Business Ethics)

Following recent growth of ethical consumerism, customers and other stakeholders increasingly pressure organizations to be socially responsible and minimize their negative impact on the environment. Accordingly, a plethora of firms have integrated corporate social responsibility (CSR) at the center of their business strategies and actions. Whilst this has resulted in many firms meeting their broader responsibilities toward society and the environment, some firms have used CSR in a manipulative and insincere way. As stakeholders become aware of such misuse of CSR, largely thanks to the rapid evolution of information technologies, they start to penalize firms by spreading negative word of mouth about them, and specifically about their CSR knowledge, values, and actions. Now, more than ever before, stakeholders are increasingly critical and cautious in their assessments of firms’ CSR knowledge, values, and actions. On this background, this edited volume sheds light on different internal and external perspectives spanning CSR knowledge, values, and actions. It shares theoretical, practical, and case-based insights on the broader topic and can be of interest to researchers, academics, practitioners, and advanced students in the fields of CSR and business ethics, knowledge management, strategy, and marketing.

Approaches to Corporate Social Responsibility: Knowledge, Values, and Actions (Routledge Studies in Business Ethics)

Following recent growth of ethical consumerism, customers and other stakeholders increasingly pressure organizations to be socially responsible and minimize their negative impact on the environment. Accordingly, a plethora of firms have integrated corporate social responsibility (CSR) at the center of their business strategies and actions. Whilst this has resulted in many firms meeting their broader responsibilities toward society and the environment, some firms have used CSR in a manipulative and insincere way. As stakeholders become aware of such misuse of CSR, largely thanks to the rapid evolution of information technologies, they start to penalize firms by spreading negative word of mouth about them, and specifically about their CSR knowledge, values, and actions. Now, more than ever before, stakeholders are increasingly critical and cautious in their assessments of firms’ CSR knowledge, values, and actions. On this background, this edited volume sheds light on different internal and external perspectives spanning CSR knowledge, values, and actions. It shares theoretical, practical, and case-based insights on the broader topic and can be of interest to researchers, academics, practitioners, and advanced students in the fields of CSR and business ethics, knowledge management, strategy, and marketing.

Are Legal Systems Converging or Diverging?: Lessons from Contemporary Crises

This book focuses on two main aspects: legal convergence and crises. Despite the abundance of literature on legal convergence over the years, the question of whether legal systems are converging or diverging remains unanswered. This book provides a valuable contribution to questions concerning comparative law, legal convergence, and legal transplants by examining them through the lens of crises.Crises challenge countries’ legal systems and prompt institutional responses to tackle perceived shortcomings in the law. The crises witnessed by the world over the last two decades have highlighted two seemingly contradictory tendencies:(i) increased cooperation and a natural phenomenon of legal convergence as states find common solutions to common problems;(ii) a preference for state-centric solutions, which prioritise domestic interests; rejection of supranational standards and harmonisation efforts; and protection of domestic sovereignty.This book aims to determine whether, in times of crisis, foreign laws, rules, and concepts can transcend countries’ domestic legal systems, or whether states’ responses to crises lead to legal divergence and disintegration.Unlike traditional studies on convergence, this edited volume takes an international and cross-thematic approach, with chapters focusing on how legislation in selected jurisdictions has responded to crises. Therefore, the book’s originality lies in its truly global nature, with chapters and authors surveying jurisdictions in Africa, North and South America, Asia, Europe and Oceania. The breadth of legal areas covered, with a mix of private and public law, also add to its uniqueness.From Russia to Germany and from bankruptcy law to environmental law, the book examines whether, as a result of crises, policy and legal responses have adopted, copied, or implemented features, policies, principles and/or rules from other legal systems (convergence), or have departed from existing legal norms, adopting policies and rules that differ from those of other countries (divergence).

The Armenian Diaspora and Stateless Power: Collective Identity in the Transnational 20th Century (Armenians in the Modern and Early Modern World)

From genocide, forced displacement, and emigration, to the gradual establishment of sedentary and rooted global communities, how has the Armenian diaspora formed and maintained a sense of collective identity? This book explores the richness and magnitude of the Armenian experience through the 20th century to examine how Armenian diaspora elites and their institutions emerged in the post-genocide period and used “stateless power” to compose forms of social discipline. Historians, cultural theorists, literary critics, sociologists, political scientists, and anthropologists explore how national and transnational institutions were built in far-flung sites from Istanbul, Aleppo, Beirut and Jerusalem to Paris, Los Angeles, and the American mid-west. Exploring literary and cultural production as well as the role of religious institutions, the book probes the history and experience of the Armenian diaspora through the long 20th century, from the role of the fin-de-siècle émigré Armenian press to the experience of Syrian-Armenian asylum seekers in the 21st century. It shows that a diaspora's statelessness can not only be evidence of its power, but also how this “stateless power” acts as an alternative and complement to the nation-state.

The Armenian Genocide and Turkey: Public Memory and Institutionalized Denial (Armenians in the Modern and Early Modern World)

How is official denial of the Armenian genocide maintained in Turkey? In this book, Hakan Seckinelgin investigates the mechanisms by which denial of the events of 1915 are reproduced in official discourse, and the effect this has on Turkish citizens. Examining state education, media discourse, academic publications, as well as public events debating the Armenian genocide, the book argues that, at the public level, there exists a 'grammar' or 'repertoire' of denial in Turkey which regulates how the issue can be publicly conceptualised and understood. The book's careful analysis examines the way that knowledge about the genocide is censored in Turkey, from the language that must be used to publicly discuss it, to the complex way in which selective knowledge and erased history is reproduced, from 1915 and subsequent generations until today. It argues that denialism has become important to a certain kind Turkish national identity and belonging – and suggests ways in which this relationship can be unpicked in future.

The Art of Compassionate Business: Main Principles for the Human-Oriented Enterprise

There are several well-ingrained assumptions regarding the dynamics of work and business activities, which can be refuted. Some examples of these widespread assumptions in business and work environments are employees being viewed as commodities, competitors perceived as threats, companies’ resources seen as limited, and customers perceived as scarce and difficult. All this leads to the question: "Is there a way to perform business activities more humanely?" The second edition of this book challenges the reader to change the way they perform in business situations and become more focused on the human aspects of business activities. The users of this knowledge and those affected by them will undergo a profound transformation in the way they perform business activities. They will benefit from gradually testing and implementing the guidelines conveyed in this book, both in the business environment and in the workplace. When readers put these principles into practice, positive ripple effects are bound to affect other stakeholders of the organisation they work for or own. The author has refreshed all the concepts and examples introduced in the first edition which include aspects related to mission and vision, passion, business mindset, organisational learning, improvement of business conversations, use of constructive criticism, and betterment of relationships with the most relevant stakeholders (customers, suppliers, intermediaries, community, employees, etc.). The author also includes a discussion of creativity and the innovation process as well as other relevant aspects related to a healthy business environment and provides various real-life examples of companies which have adopted a loving attitude towards their stakeholders – which has become so important in the current business environment.

The Art of Compassionate Business: Main Principles for the Human-Oriented Enterprise

There are several well-ingrained assumptions regarding the dynamics of work and business activities, which can be refuted. Some examples of these widespread assumptions in business and work environments are employees being viewed as commodities, competitors perceived as threats, companies’ resources seen as limited, and customers perceived as scarce and difficult. All this leads to the question: "Is there a way to perform business activities more humanely?" The second edition of this book challenges the reader to change the way they perform in business situations and become more focused on the human aspects of business activities. The users of this knowledge and those affected by them will undergo a profound transformation in the way they perform business activities. They will benefit from gradually testing and implementing the guidelines conveyed in this book, both in the business environment and in the workplace. When readers put these principles into practice, positive ripple effects are bound to affect other stakeholders of the organisation they work for or own. The author has refreshed all the concepts and examples introduced in the first edition which include aspects related to mission and vision, passion, business mindset, organisational learning, improvement of business conversations, use of constructive criticism, and betterment of relationships with the most relevant stakeholders (customers, suppliers, intermediaries, community, employees, etc.). The author also includes a discussion of creativity and the innovation process as well as other relevant aspects related to a healthy business environment and provides various real-life examples of companies which have adopted a loving attitude towards their stakeholders – which has become so important in the current business environment.

Arthur Cox Employment Law Yearbook 2023

'This book ticks all the boxes for lawyers specialising in employment law or for HR professionals or trade-union officials who need to reference the area.' – Conall Bergin, Law Society Gazette (Review of a previous edition)2015 winner of the Practical Law Book of the Year at the Dublin Solicitors' Bar Association Awards.This is the thirteenth in a series of publications written by various subject matter experts at Arthur Cox LLP. Set out in alphabetical format for ease of use, the Yearbook covers developments during 2023 in employment law, equality, industrial relations, pensions, taxation relating to employment and data protection law.The book contains case notes, commentary and discussion on: - Irish law: decisions of the Superior Courts, Labour Court, Equality Tribunal and WRC- Irish legislation, statutory instruments and regulations- English law so far as relevant (e.g. common law decisions)- EU law: ECJ decisions and relevant Directives and Regulations- Developments in pensions law- Data protection developments- Northern Ireland – 2023 in Outline- Tax lawThis is an essential book for lawyers specialising in employment law and other relevant areas, as well as HR professionals, in-house counsel, managers and trade union officials. It is also an invaluable and up-to-date resource for students studying employment law.This title is included in Bloomsbury Professional's Irish Employment Law online service.

Artificial Dispositions: Investigating Ethical and Metaphysical Issues

We inhabit a world not only full of natural dispositions independent of human design, but also artificial dispositions created by our technological prowess. How do these dispositions, found in automation, computation, and artificial intelligence applications, differ metaphysically from their natural counterparts? This collection investigates artificial dispositions: what they are, the roles they play in artificial systems, and how they impact our understanding of the nature of reality, the structure of minds, and the ethics of emerging technologies. It is divided into four parts covering the following interconnected themes: (i) Artificial and Natural Dispositions, (ii) Artificial Systems and Their Dispositions, (iii) Agency, Mind, and Artificial Dispositions, and (iv) Artificial Moral Dispositions. This is a groundbreaking and thought-provoking resource for any student or scholar of philosophy of science, contemporary metaphysics, applied ethics, philosophy of mind, and philosophy of technology.

Artificial Intelligence and Project Management: An Integrated Approach to Knowledge-Based Evaluation (ISSN)

Although some people had doubts about the usefulness of such solutions in the past, artificial intelligence (AI) plays a growing role in modern business. It can be expected that the interest in it will also lead to an increase in support for the planning, evaluation, and implementation of projects. In particular, the proper functioning of multifaceted evaluation methods has a crucial impact on the appropriate planning and execution of various projects, as well as the effective achievement of the organization’s goals. This book offers a presentation of the complex problems and challenges related to the development of AI in project management, proposes an integrated approach to knowledge-based evaluation, and indicates the possibilities of improving professional practical knowledge in this field.The unique contribution of this book is to draw attention to the possibilities resulting from conducting transdisciplinary research and drawing on the rich achievements in the field of research development on knowledge-based systems that can be used to holistically support the processes of planning, evaluation, and project management. The concept of the integrated approach to knowledge-based evaluation is presented and developed as a result of drawing inspiration mainly from the systems approach, generative AI, and selected mathematical models.Presented in a highly accessible manner, the book discusses mathematical tools in a simple way, which enables understanding of the content by readers across broad subject areas who may be not only participants in specialist training and university students but also practitioners, consultants, or evaluators. This book will be a valuable resource for academics and upper-level students, in particular, across project management-related fields, and of great interest to all those looking to understand the challenges and effectiveness of AI in business.

Artificial Intelligence and Project Management: An Integrated Approach to Knowledge-Based Evaluation (ISSN)

Although some people had doubts about the usefulness of such solutions in the past, artificial intelligence (AI) plays a growing role in modern business. It can be expected that the interest in it will also lead to an increase in support for the planning, evaluation, and implementation of projects. In particular, the proper functioning of multifaceted evaluation methods has a crucial impact on the appropriate planning and execution of various projects, as well as the effective achievement of the organization’s goals. This book offers a presentation of the complex problems and challenges related to the development of AI in project management, proposes an integrated approach to knowledge-based evaluation, and indicates the possibilities of improving professional practical knowledge in this field.The unique contribution of this book is to draw attention to the possibilities resulting from conducting transdisciplinary research and drawing on the rich achievements in the field of research development on knowledge-based systems that can be used to holistically support the processes of planning, evaluation, and project management. The concept of the integrated approach to knowledge-based evaluation is presented and developed as a result of drawing inspiration mainly from the systems approach, generative AI, and selected mathematical models.Presented in a highly accessible manner, the book discusses mathematical tools in a simple way, which enables understanding of the content by readers across broad subject areas who may be not only participants in specialist training and university students but also practitioners, consultants, or evaluators. This book will be a valuable resource for academics and upper-level students, in particular, across project management-related fields, and of great interest to all those looking to understand the challenges and effectiveness of AI in business.

Artificial Intelligence Governance and the Blockchain Revolution (Artificial Intelligence and the Rule of Law)

This is the first professional academic work in China to discuss artificial intelligence and blockchain together. Artificial intelligence is a productivity revolution, and its development has a significant and profound impact on global changes. However, at the same time, its development also brings a series of challenges to human society, such as privacy, security, and fairness issues. Therefore, the significance of blockchain is even more prominent. Blockchain is a revolution in production relations, which will propose important solutions to the challenges of privacy, security, and fairness that arise after the development of artificial intelligence. The book not only discusses the problems currently faced by the development of artificial intelligence, as well as the new opportunities and challenges that artificial intelligence brings to future global governance, but also explains the further development direction of the intelligent revolution from the perspective of blockchain.

Artificial Intelligence Law

It is inevitable, given the enormous media-driven concern generated by the recent application of artificial intelligence (AI) to an ever-expanding spectrum of day-to-day human experience, that the need for a clearly articulated legal response has become imperative. This book both clarifies the controversial issues surrounding the use of AI and explores in great detail how, far from being “unregulated,” the creation, distribution, and operation of AI systems currently is, and will remain, subject to a vast array of existing laws and regulations all over the world. Demonstrating beyond any doubt that the traditional concepts of legal responsibility, including duty of care, negligence, and compensation for damages, will always be applicable to those humans who create and/or use artificially intelligent things or systems, the author shows how AI systems are clearly implicated in numerous existing legal regimes, including the following: relevant provisions under international law and EU law; applicable provisions in the laws of the United States, the United Kingdom, France, China, India, Japan, South Korea, and Singapore; and numerous national provisions in the legal fields of health and safety, intellectual property, competition, privacy and data protection, and military engagement. However, given the lack of international consensus on this vitally important issue, the author suggests that any worldwide agreement on the legal responsibilities relating to the use of AI will need to be carefully defined, and that provisions will need to be reviewed to determine how they will apply to any new range of artificially intelligent creations. The purpose of this book is to review those legal concepts, throughout the world, that currently govern the application of AI and to comment on modifications or extensions of the rule of law that are being proposed as necessary to serve and protect humanity in relation to the expanding applications of AI. It is important that anyone who uses or is affected by AI products understands the relationship between existing laws and regulations in major markets around the world and those areas where initial regulations may be required. For them, for their counsel, and for the various policy and regulatory authorities confronted with AI issues, this book will prove an essential guide.

Artificial Intelligence, Management and Trust (Routledge Studies in Trust Research)

The main challenge related to the development of artificial intelligence (AI) is to establish harmonious human-AI relations, necessary for the proper use of its potential. AI will eventually transform many businesses and industries; its pace of development is influenced by the lack of trust on the part of society. AI autonomous decision-making is still in its infancy, but use cases are evolving at an ever-faster pace. Over time, AI will be responsible for making more decisions, and those decisions will be of greater importance. The monograph aims to comprehensively describe AI technology in three aspects: organizational, psychological, and technological in the context of the increasingly bold use of this technology in management. Recognizing the differences between trust in people and AI agents and identifying the key psychological factors that determine the development of trust in AI is crucial for the development of modern Industry 4.0 organizations. So far, little is known about trust in human-AI relationships and almost nothing about the psychological mechanisms involved. The monograph will contribute to a better understanding of how trust is built between people and AI agents, what makes AI agents trustworthy, and how their morality is assessed. It will therefore be of interest to researchers, academics, practitioners, and advanced students with an interest in trust research, management of technology and innovation, and organizational management.

Artificial Intelligence, Management and Trust (Routledge Studies in Trust Research)

The main challenge related to the development of artificial intelligence (AI) is to establish harmonious human-AI relations, necessary for the proper use of its potential. AI will eventually transform many businesses and industries; its pace of development is influenced by the lack of trust on the part of society. AI autonomous decision-making is still in its infancy, but use cases are evolving at an ever-faster pace. Over time, AI will be responsible for making more decisions, and those decisions will be of greater importance. The monograph aims to comprehensively describe AI technology in three aspects: organizational, psychological, and technological in the context of the increasingly bold use of this technology in management. Recognizing the differences between trust in people and AI agents and identifying the key psychological factors that determine the development of trust in AI is crucial for the development of modern Industry 4.0 organizations. So far, little is known about trust in human-AI relationships and almost nothing about the psychological mechanisms involved. The monograph will contribute to a better understanding of how trust is built between people and AI agents, what makes AI agents trustworthy, and how their morality is assessed. It will therefore be of interest to researchers, academics, practitioners, and advanced students with an interest in trust research, management of technology and innovation, and organizational management.

As If Human: Ethics and Artificial Intelligence

A new approach to the challenges surrounding artificial intelligence that argues for assessing AI actions as if they came from a human being Intelligent machines present us every day with urgent ethical challenges. Is the facial recognition software used by an agency fair? When algorithms determine questions of justice, finance, health, and defense, are the decisions proportionate, equitable, transparent, and accountable? How do we harness this extraordinary technology to empower rather than oppress? Despite increasingly sophisticated programming, artificial intelligences share none of our essential human characteristics—sentience, physical sensation, emotional responsiveness, versatile general intelligence. However, Nigel Shadbolt and Roger Hampson argue, if we assess AI decisions, products, and calls for action as if they came from a human being, we can avert a disastrous and amoral future. The authors go beyond the headlines about rampant robots to apply established moral principles in shaping our AI future. Their new framework constitutes a how-to for building a more ethical machine intelligence.

Assessing Government Transparency in China (2021)

The book continues to use quantitative and empirical research methods to summarize and analyze the achievements of government openness in China in 2020. It points out that in 2020, the exploration of standardization and standardization of government affairs openness is accelerating, decision-making openness is making steady progress, and government affairs services, administrative law enforcement, and management results are all making significant progress. However, in the future, it is still necessary to further enhance the awareness of openness, identify the needs of the public, integrate openness into the whole process of government affairs activities, and improve the level of information security. Besides, the book for the first time first carries out a third-party assessment of the government affairs publicity in the national free trade zones and free trade zones, and releases research reports on the publicity of administrative punishment information, government news release,work and production resumption information, and health science popularization information.

Attaining the 2030 Sustainable Development Goal of Gender Equality (Family Businesses on a Mission)

The ebook edition of this title is Open Access and freely available to read online. Attaining the 2030 Sustainable Development Goal of Gender Equality focuses on Sustainable Development Goal number five (SDG#5): ending all forms of discrimination against women and girls. Examining family businesses in Honduras, Australia, Austria, and Lebanon, each case study presents a unique perspective from their respective country, analysing how SDG#5 translates into empowering women and girls around the world. The case studies presented generate insights and key takeaways into the role of family businesses in eliminating violence and other harmful practices as well as ensuring equal opportunities and participation for women in business and beyond. The United Nations’ (UN) Sustainable Development Goals (SDGs) are 17 Goals pledged by 193 nations in 2015 which would help engender an improved, fairer, and more sustainable world – one in which ‘no one is left behind’. The SDGs are a call to action, to develop innovative solutions to the most complex, societal, and environmental global challenges. In Family Businesses on a Mission, series editors Naomi Birdthistle and Rob Hales bring together international case studies to illustrate how family businesses can attain the UN 2030 SDGs. Accessible to those working in the field beyond academia – such as family business practitioners, family business owners, government and policymakers, members of NGOs, business associations and philanthropic centres – this book series equally appeals to those with a general interest in entrepreneurship and business.

Attaining the 2030 Sustainable Development Goal of Gender Equality (Family Businesses on a Mission)

The ebook edition of this title is Open Access and freely available to read online. Attaining the 2030 Sustainable Development Goal of Gender Equality focuses on Sustainable Development Goal number five (SDG#5): ending all forms of discrimination against women and girls. Examining family businesses in Honduras, Australia, Austria, and Lebanon, each case study presents a unique perspective from their respective country, analysing how SDG#5 translates into empowering women and girls around the world. The case studies presented generate insights and key takeaways into the role of family businesses in eliminating violence and other harmful practices as well as ensuring equal opportunities and participation for women in business and beyond. The United Nations’ (UN) Sustainable Development Goals (SDGs) are 17 Goals pledged by 193 nations in 2015 which would help engender an improved, fairer, and more sustainable world – one in which ‘no one is left behind’. The SDGs are a call to action, to develop innovative solutions to the most complex, societal, and environmental global challenges. In Family Businesses on a Mission, series editors Naomi Birdthistle and Rob Hales bring together international case studies to illustrate how family businesses can attain the UN 2030 SDGs. Accessible to those working in the field beyond academia – such as family business practitioners, family business owners, government and policymakers, members of NGOs, business associations and philanthropic centres – this book series equally appeals to those with a general interest in entrepreneurship and business.

Attaining the 2030 Sustainable Development Goal of Good Health and Well-Being (Family Businesses on a Mission)

The ebook edition of this title is Open Access and freely available to read online. Attaining the 2030 Sustainable Development Goal of Good Health and Well-Being focuses on Sustainable Development Goal number three (SDG#3): prioritising the emotional and physical health of humans around the world. Examining family businesses in Germany, Malaysia, Mexico, and Australia, each case study presents a unique perspective from their respective country, analysing how SDG#3 translates into ensuring healthy lives and promoting well-being for all. The case studies presented generate insights and key takeaways into the role of family businesses in fostering safety and equality in healthcare systems and infrastructure across the globe. The United Nations’ (UN) Sustainable Development Goals (SDGs) are 17 Goals pledged by 193 nations in 2015 which would help engender an improved, fairer, and more sustainable world – one in which ‘no one is left behind’. The SDGs are a call to action, to develop innovative solutions to the most complex, societal, and environmental global challenges. In Family Businesses on a Mission, series editors Naomi Birdthistle and Rob Hales bring together international case studies to illustrate how family businesses can attain the UN 2030 SDGs. Accessible to those working in the field beyond academia – such as family business practitioners, family business owners, government and policymakers, members of NGOs, business associations and philanthropic centres – this book series equally appeals to those with a general interest in entrepreneurship and business.

Attaining the 2030 Sustainable Development Goal of Good Health and Well-Being (Family Businesses on a Mission)

The ebook edition of this title is Open Access and freely available to read online. Attaining the 2030 Sustainable Development Goal of Good Health and Well-Being focuses on Sustainable Development Goal number three (SDG#3): prioritising the emotional and physical health of humans around the world. Examining family businesses in Germany, Malaysia, Mexico, and Australia, each case study presents a unique perspective from their respective country, analysing how SDG#3 translates into ensuring healthy lives and promoting well-being for all. The case studies presented generate insights and key takeaways into the role of family businesses in fostering safety and equality in healthcare systems and infrastructure across the globe. The United Nations’ (UN) Sustainable Development Goals (SDGs) are 17 Goals pledged by 193 nations in 2015 which would help engender an improved, fairer, and more sustainable world – one in which ‘no one is left behind’. The SDGs are a call to action, to develop innovative solutions to the most complex, societal, and environmental global challenges. In Family Businesses on a Mission, series editors Naomi Birdthistle and Rob Hales bring together international case studies to illustrate how family businesses can attain the UN 2030 SDGs. Accessible to those working in the field beyond academia – such as family business practitioners, family business owners, government and policymakers, members of NGOs, business associations and philanthropic centres – this book series equally appeals to those with a general interest in entrepreneurship and business.

Auditing Transformation: Regulation, Digitalisation and Sustainability (Routledge Studies in Accounting)

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

Auditing Transformation: Regulation, Digitalisation and Sustainability (Routledge Studies in Accounting)

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

Australian Constitutional Law: Concepts And Cases

Autonomy, Care and Family Law

There is a tension at the heart of family law and policy between the increasing influence of individual autonomy and the demands of caring for children. Individual autonomy envisages decisions made in one's own best interests, whereas decisions around care are often made for the good of the family, and may conflict with the caregiver's individual interests. Whereas individual autonomy valorises economic self-sufficiency, caregiving responsibilities constrain choice and conflict with paid work. This book explores this tension to consider how, given changing social trends, family law and policy should take account of caregiving responsibilities on parental separation. Crucially, it suggests that we need to rethink family law by placing care at its centre. This book draws on original empirical data to explore the experiences of parents in England and Wales, where the division of paid work and care is considered a choice, and Sweden, where parents are encouraged to work full-time, supported by wellfunded state childcare. This comparative perspective sheds light on whether the clash between the ideas of autonomy and care could be reconciled in a more gender equal society. The book argues that caregiving is hidden from, and undervalued by, law and policy in both jurisdictions, underscoring the need for the proposed new approach. The law needs to think more deeply about what it means to care, and how the care provided by parents differs. Anna Heenan outlines how family law might look different if the proposed framework, based on placing care at the heart of family law, is adopted.