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1 – 10 of 15Inclusive leadership education espouses a generalized set of values that it hopes to impart to students, what Foucault (1978) would call discourse. However, students may choose to…
Abstract
Inclusive leadership education espouses a generalized set of values that it hopes to impart to students, what Foucault (1978) would call discourse. However, students may choose to embrace, resist, alter, or challenge particular aspects of a class’s discourse. Qualitative analysis compared multicultural leadership course students’ pre-test and post-test responses to a question that asked them to define inclusion. Four changes in narratives emerged: some students 1) exhibited heightened awareness of difference, 2) transitioned away from egocentrism in leadership thinking, 3) expressed more comfort with thinking about inclusion as an abstract concept, and 4) challenged the charge to define inclusion.
Johan Ingemar Lorentzon, Lazarus Elad Fotoh and Tatenda Mugwira
This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.
Abstract
Purpose
This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.
Design/methodology/approach
This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.
Findings
Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.
Research limitations/implications
This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).
Practical implications
The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.
Social implications
The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.
Originality/value
The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.
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Tanju Deveci, Glenda Elgamal, David Dalton and Donald John Langille
This study investigated the effects of an intercultural communication (IC) course on Emirati university students' intercultural sensitivity (IS).
Abstract
Purpose
This study investigated the effects of an intercultural communication (IC) course on Emirati university students' intercultural sensitivity (IS).
Design/methodology/approach
The participants were 89 Emirati students. The course required student involvement in a variety of tasks and activities, both inside and outside the classroom. The development of the students' IS was tracked using two instruments: the Intercultural Sensitivity Scale (ISS) and a reflective writing task.
Findings
The difference between the students' overall pre-test and post-test scores was at a statistically significant level. The data from the reflective writing papers showed that the course developed the students' IS with a particular effect on their awareness of other cultures, barriers to effective communication and self-confidence.
Originality/value
In an increasingly globalized world, the findings of this study highlight the importance of a course designed to enhance university students' IS and therefore intercultural competence. They also indicate the need for more experiential learning to bridge in-class and out-of-class experiences which facilitate the development of students' intercultural competence.
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Sarah Bolton, Dennis W. Duncan, Nicholas E. Fuhrman and Frank Flanders
Collegiate livestock judging is primarily an extracurricular activity that reinforces concepts taught in the classroom. Previous research has determined that participating on a…
Abstract
Collegiate livestock judging is primarily an extracurricular activity that reinforces concepts taught in the classroom. Previous research has determined that participating on a livestock judging team can aid in the development of perceived life skills. Participants of this study indicated that their experience on a collegiate team helped them develop professional public speaking skills, learn the value of hard work and dedication, and be task and goal- oriented.
This paper aims to explore how municipal law, in its various guises, serves to police the boundaries of acceptable sexual conduct by considering how Sexual Entertainment Venues…
Abstract
Purpose
This paper aims to explore how municipal law, in its various guises, serves to police the boundaries of acceptable sexual conduct by considering how Sexual Entertainment Venues (SEVs) in British cities are controlled through diverse techniques of licensing and planning control.
Design/methodology/approach
The paper describes the emergence of permissive new licensing controls that provide local authorities considerable control over SEVs. Licensing decisions, judicial review cases and planning inspectorate adjudications since the inception of the new powers are examined to explore the logic of judgements preventing SEVs operating in specific localities.
Findings
Through analysis of case studies, it is shown that local authorities have almost total discretion to prevent SEVs operating in specific localities, particularly those undergoing, or anticipated to be undergoing, redevelopment and regeneration.
Originality/value
This paper offers unique insights on the “scope” of municipal law by highlighting how land uses associated with “sexual minority” interests are regulated in the interests of urban regeneration, redevelopment and restructuring.
Sam Prince, Stephen Chapman and Peter Cassey
The paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of…
Abstract
Purpose
The paper introduces a new conceptualisation of entrepreneurship that promotes a broader perspective of the phenomenon. The purpose of the paper is to re-conceptualise the act of entrepreneurship so as to reduce it to the fundamental behaviours and processes.
Design/methodology/approach
The paper sets out the motivations for and challenges in establishing a broader definition of entrepreneurship. Following this, current approaches to defining entrepreneurship are reviewed. In light of these, a definition of entrepreneurship is offered that captures a new perspective in understanding entrepreneurship. A critique of the offered definition is offered with regards to promoting theory development, empirical research, quality predictions and a distinctive research domain.
Findings
The authors argue that a definition of entrepreneurship that is focussed on the development and validation of ideas provides a thought-provoking re-conceptualisation of entrepreneurship. Extant perspectives on entrepreneurship as business/organisation creation, uncertainty, innovation, value creation and opportunity recognition/creation are drawn on to demonstrate the applicability of the definition.
Originality/value
The pursuit for an encompassing definition of entrepreneurship has been both extensive and earnest, which has inadvertently resulted in a sizable pool of definitions. The authors offer a re-conceptualisation of entrepreneurship with the intent to provide a broad yet coherent definition that encompasses all acts of entrepreneurship. A benefit of this conceptualisation is the establishment of the endpoint of the entrepreneurship process that delineates it from the domain of management.
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This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of…
Abstract
Purpose
This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.
Design/methodology/approach
A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.
Findings
The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.
Research limitations/implications
Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.
Originality/value
Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.
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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…
Abstract
Purpose
This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.
Design/methodology/approach
This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.
Findings
Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.
Originality/value
This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.
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Jessa Henderson and Michael Corry
A literature review of 28 data literacy, education articles from 2010 to 2018 was conducted to gain a better understanding of the current state of data literacy research.
Abstract
Purpose
A literature review of 28 data literacy, education articles from 2010 to 2018 was conducted to gain a better understanding of the current state of data literacy research.
Design/methodology/approach
A systematic literature review of ERIC, Education Source, and JSTOR was conducted. Articles were included in this literature review if they focused on “data literacy” for K-12 teachers or leaders.
Findings
Results demonstrated that the concept of data literacy has become more concrete, but there is still disagreement about the parameters of the construct. While data literacy was shown to be gaining in importance, training from schools of education were focused heavily on assessment literacy. Four recommendations are made as follows: (1) create skill-focused educator prep programs, (2) encourage opportunities for collaboration, (3) model data use from both quantitative and qualitative sources and (4) investigate the role of technology and big data on data literacy.
Research limitations
The scope of this literature review was very narrow and, as such, does not fully encapsulate data-driven decision-making in K-12 education overall.
Originality/value
Data literacy is important for both teachers and leaders, as educational environments strive to better understand individual learners and improve learning outcomes. This literature review looks to pull together the current status of data literacy research with hopes of inspiring more targeted research that influences training practices for both teachers and leaders.
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Sadia Mansoor, Phuong Anh Tran and Muhammad Ali
Diversity management is gaining attention in the organizations. This study aims to theorize and test a model linking efforts to support diversity and organizational value of…
Abstract
Purpose
Diversity management is gaining attention in the organizations. This study aims to theorize and test a model linking efforts to support diversity and organizational value of diversity with job satisfaction and organizational identification and to propose that these relationships are mediated by an organization’s diversity climate.
Design/methodology/approach
Employee survey was used to collect data from employees at an Australian manufacturing organization. Structural equation modelling in AMOS was performed for the proposed model, controlling for age and gender.
Findings
The mediating role of diversity climate in the relationship of organizational value of diversity and outcomes (job satisfaction and organizational identification) is significant. The authors discuss theoretical, research and practical contributions.
Originality/value
The present study extends the literature by testing a mediation model derived from the signalling and social exchange theories.
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