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1 – 6 of 6Halina Waniak-Michalak and Jan Michalak
The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in…
Abstract
Purpose
The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.
Design/methodology/approach
This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.
Findings
The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.
Research limitations/implications
Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.
Social implications
Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.
Originality/value
Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.
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Francesca Castaldo, Pasqualina Porretta and Stefania Zanda
This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show…
Abstract
Purpose
This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.
Design/methodology/approach
Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.
Findings
There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.
Research limitations/implications
The study does not provide an extensive analysis of the evolution of accounting history.
Practical implications
The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.
Originality/value
This historical paper’s originality lies in its intertemporal perspective.
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Andrea Kunze and Rodney Hopson
This study aims to explore how science, technology, engineering, mathematics and medicine (STEMM) graduate students’ experiences with and conceptualizations of racism can more…
Abstract
Purpose
This study aims to explore how science, technology, engineering, mathematics and medicine (STEMM) graduate students’ experiences with and conceptualizations of racism can more clearly expose the current racial climate across multiple academic institutions.
Design/methodology/approach
A mixed-method approach using a single online questionnaire consisting of open-ended and Likert scale questions about their perceptions of the racial climate in their department was completed by 34 graduate students of different races and STEMM disciplines.
Findings
Results from this study suggested that graduate students, regardless of race, consistently perceive STEMM as colorblind. The results also suggest that experiencing or witnessing racial discrimination is potentially predictive of perceptions of negative social support. Furthermore, multiracial and international graduate students often face different experiences of discrimination than do other graduate students.
Originality/value
By better understanding STEMM academic climates, higher education institutions can begin to reflect on the social barriers that may limit minoritized students from matriculating in academic STEMM spaces and affect retention.
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Rebecca Dei Mensah, Raphael Papa Kweku Andoh, Dorothy Amfo-Antiri, Emmanuel Essandoh and Stephen Tetteh
This study aims to examine the mediating role of trainer preparation in the effect employee trainer self-efficacy has on trainer performance.
Abstract
Purpose
This study aims to examine the mediating role of trainer preparation in the effect employee trainer self-efficacy has on trainer performance.
Design/methodology/approach
Using a census, data was collected from internal employee trainers in two universities in Ghana. In testing the hypotheses, a structural equation modelling based on 10,000 bootstrap samples was used, and the BCa confidence intervals were used to establish the significance of the hypotheses.
Findings
This study revealed trainer preparation as a complementary partial mediator in the effect trainee engagement self-efficacy and instruction self-efficacy had on trainer performance. In addition, the importance–performance map analyses demonstrated that the factor with the most importance in the model was instruction self-efficacy, yet it was not the highest-performing factor.
Originality/value
This study highlights the mediating role played by preparation in the effect of trainer self-efficacy on trainer performance. In addition, it adds to the dearth of studies that focus on employee trainers while at the same time using data from the trainers themselves.
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Carmel Bond, Gemma Stacey, Greta Westwood and Louisa Long
The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).
Abstract
Purpose
The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).
Design/methodology/approach
A corpus-informed analysis was conducted using survey data from 690 participants. Data were collected from participants’ responses to the question “please tell us about the impact of your overall experience”, which culminated in a combined corpus of 75,053 words.
Findings
Findings identified patterns of language clustered around the following frequently used word types, namely, confidence; influence; self-awareness; insight; and impact.
Research limitations/implications
This in-depth qualitative evaluation of participants’ feedback has provided insight into how TLT can be applied to develop future health-care leaders. The extent to which learning has had a transformational impact at the individual level, in relation to their perceived ability to influence, holds promise for the wider impact of this group in relation to policy, practice and the promotion of clinical excellence in the future. However, the latter can only be ascertained by undertaking further realist evaluation and longitudinal study to understand the mechanisms by which transformational learning occurs and is successfully translated to influence in practice.
Originality/value
Previous research has expounded traditional leadership theories to guide the practice of health-care leadership development. The paper goes some way to demonstrate the impact of using the principles of TLT within health-care leadership development programmes. The approach taken by The Florence Nightingale Foundation has the potential to generate confident leaders who may be instrumental in creating positive changes across various clinical environments.
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Marziyeh Vakili, Reza Salehzadeh and Hassan Esmailian
Because brand addiction is one of the most intense forms of consumer–brand relationships, this type of behavior has recently attracted the attention of researchers in the field of…
Abstract
Purpose
Because brand addiction is one of the most intense forms of consumer–brand relationships, this type of behavior has recently attracted the attention of researchers in the field of consumer behavior management. The purpose of this paper is to investigate the antecedents and consequences of brand addiction among Iranian consumers.
Design/methodology/approach
This research used a cross-sectional study based on a questionnaire to collect data from a sample of 401 people in Iran. Structural equation modeling was used to test the hypotheses.
Findings
This study found that brand love and brand involvement significantly influence brand addiction. Brand addiction was also positively associated with contingent self-esteem (CSE), compulsive shopping and resilience to negative information. Additionally, the results revealed a positive and significant effect of brand involvement on brand love and a similar positive and significant effect of CSE on compulsive shopping.
Originality/value
By examining the antecedents and consequences of brand addiction in an Islamic country, this research offers valuable insights that can enrich the literature on brand addiction in consumer behavior and brand management.
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