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1 – 10 of 16Laetitia Tosi and Justine Marty
This study aims to propose an analytical tool based on the activities–resources–actors (ARA) model to understand the coordination mechanisms in humanitarian action. The tool…
Abstract
Purpose
This study aims to propose an analytical tool based on the activities–resources–actors (ARA) model to understand the coordination mechanisms in humanitarian action. The tool identifies the phases of humanitarian action and analyzes the underlying mechanisms that facilitate coordination among organizations.
Design/methodology/approach
This study uses a literature review to develop analytical grids and theoretical propositions based on the ARA model.
Findings
The ARA model is a useful tool for understanding coordination mechanisms in humanitarian action. The study identifies key elements of interaction systems and characterizes the phases of humanitarian action. Effective coordination among organizations is essential for successful aid delivery. The study provides four theoretical propositions.
Research limitations/implications
Future research could validate the propositions formulated in this study through case studies.
Practical implications
The analytical grids proposed in this study can be used by humanitarian organizations to improve their coordination mechanisms and aid delivery processes.
Social implications
Effective humanitarian action can help alleviate the suffering of individuals affected by crises and contribute to the overall well-being of communities. The analytical tool proposed in this study can improve the effectiveness of humanitarian action and ultimately benefit society.
Originality/value
This paper presents an original approach by leveraging the ARA model to develop an analytical tool for humanitarian action, which is useful for both practitioners and researchers. In addition, the paper attempts to overcome the siloed vision of humanitarian action by highlighting “emergency-development” aspect.
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Petru Lucian Curseu and Sandra G.L. Schruijer
This paper aims to report the development of the multiparty collaborative leadership scale (MCLS) that assesses four dimensions of collaborative leadership that have been defined…
Abstract
Purpose
This paper aims to report the development of the multiparty collaborative leadership scale (MCLS) that assesses four dimensions of collaborative leadership that have been defined in the literature regarding the functions of collaborative leadership in intra- and interorganizational settings.
Design/methodology/approach
The authors have tested the validity and reliability of the MCLS in a sample of 110 managers and professionals who participated in five multiparty collaboration workshops, each lasting for two days. The authors used multilevel analyses to test the construct, discriminant and predictive validity of the MCLS.
Findings
The results generally supported the reliability and validity of the MCLS. The scale has good internal consistency and in terms of validation, the authors show that MCLS negatively predicts the conflictuality and positively predicts the collaborativeness of the leading party as well as trust in the multiparty system and its entitativity.
Research limitations/implications
The MCLS can be used to extend literature on collaborative leadership and generate insights on the antecedents and consequences of effective collaborative leadership in multiparty systems.
Social implications
Multiparty systems are set to deal with important societal challenges and mediators involved in multiparty issues are asked to settle important international disputes and conflicts. Understanding collaborative leadership in such systems and its role in establishing effective multiparty collaboration is key. The MCLS can be used as a research instrument and as a development tool toward realizing much-needed collaboration.
Originality/value
The authors present a first attempt to develop a short scale to assess collaborative leadership in complex systems in which participating stakeholders lack position power.
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M. Claudia tom Dieck, Eleanor Cranmer, Alexandre Prim and David Bamford
The use of augmented reality (AR) and experiential learning go hand in hand. Although AR learning opportunities have been well discussed, there is limited empirical research on…
Abstract
Purpose
The use of augmented reality (AR) and experiential learning go hand in hand. Although AR learning opportunities have been well discussed, there is limited empirical research on the use of AR within higher education settings. Drawing from the uses and gratifications theory (U>), this study aims to explore the use of AR for learning satisfaction and student engagement, while also examining differences in learning styles.
Design/methodology/approach
This study used experiments with higher education students in the UK to explore the use of AR as part of the learning experience. Data from 173 students who experienced AR as part of their learning experience were analysed using partial least square analysis.
Findings
The authors found that hedonic, utilitarian, sensual and modality gratifications influence AR learning satisfaction and student engagement. Furthermore, the authors found differences between active and passive learners with regards to utilitarian (information seeking, personalisation) and sensual gratifications (immersion, presence) and effects on learning satisfaction.
Originality/value
This study developed and validated a U> framework incorporating different learning styles rooted in Kolb’s learning cycle. Findings provide important implications for the use of commercial AR applications as part of the learning experience within higher education settings.
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The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM…
Abstract
Purpose
The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).
Design/methodology/approach
The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.
Findings
The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.
Practical implications
The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.
Originality/value
This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.
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Elizabeth Addy, Isaac Ayitey and Emmanuel S. Adabor
The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).
Abstract
Purpose
The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).
Design/methodology/approach
A mixed-method approach was adopted, integrating qualitative interviews of 15 female administrators and completing structured questionnaires from 117 randomly sampled female administrators. The SIT, as the analytical framework, identified themes emerging from the data on barriers to collaboration among female administrators. While exploratory factor analysis identified measures of factors hindering collaborations, the use of structural equation modeling (SEM) enabled the confirmation of relationships among the barriers to collaboration with female administrators.
Findings
There existed statistically significant relationships between four of the barriers: intergroup relations conflict, trust with stakeholders and among females and structural barriers (SBs). For the quantitative analysis, it was found that SBs, intergroup relations, conflict and trust were statistically significant except for weak cultures. For the qualitative, results showed that SBs, lack of trust with stakeholders and among females and intergroup conflict hinder collaboration.
Research limitations/implications
The study has a limited scope in using only one TU and focusing on a particular gender. The implications of this research will enrich the literature on barriers to female administrative collaboration in technical education based on the SIT.
Practical implications
Promoting administrative collaborations in the TU will ensure sustainability and efficient administrative systems.
Social implications
Institutional policies should include gender inclusivity and equality on networking opportunities and provide mentorship programs for efficient administrative systems.
Originality/value
We used the SIT to determine barriers to collaboration among female administrators in a technical education institution, and the mixed methodology added a unique dimension to the study.
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Bambang Tjahjadi, Noorlailie Soewarno, Annisa Ayu Putri Sutarsa and Johnny Jermias
This study aims to investigate the direct effect of intellectual capital on the organizational performance of Indonesian state-owned enterprises (SOEs) and their subsidiaries…
Abstract
Purpose
This study aims to investigate the direct effect of intellectual capital on the organizational performance of Indonesian state-owned enterprises (SOEs) and their subsidiaries. Furthermore, it also examines whether the relationship is mediated by open innovation and moderated by organizational inertia.
Design/methodology/approach
This study is designed as quantitative research. A survey method is employed to collect data by distributing questionnaires to the upper-level managers of the SOEs and their subsidiaries. A total of 293 questionnaires were distributed to the respondents, and 97 responses were obtained for further analysis. The partial least square structural equation modeling (PLS-SEM) is used to test the hypotheses. A mediation-moderation research framework is employed.
Findings
The results show that intellectual capital has a positive effect on organizational performance. Further results also demonstrate that open innovation mediates the intellectual capital–organizational performance relationship and organizational inertia moderates the intellectual capital–organizational performance relationship. Theoretically, the findings contribute to the resource-based view (RBV) and knowledge-based view (KBV) by providing empirical evidence of the importance of distinctive internal resources in achieving superior organizational performance. Practically, the findings provide strategic information for managers that they should properly manage intellectual capital, open innovation and organizational inertia because of their effects on organizational performance.
Originality/value
First, this study addresses the previous research gaps by confirming that intellectual capital has a positive effect on organizational performance in the research setting of an emerging market. Second, by using a mediation research framework, this study shows that open innovation mediates the relationship between intellectual capital and organizational performance. Third, by using a moderating research framework, this study also reveals that organizational inertia weakens the relationship between intellectual capital and organizational performance. Those associations are rarely researched.
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Arash Arianpoor and Ahmad Abdollahi
The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.
Abstract
Purpose
The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.
Design/methodology/approach
The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.
Findings
The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.
Originality/value
Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.
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This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also…
Abstract
Purpose
This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also ascertained the interactive effect of woman leadership and gender diversity on audit committee on audit fee.
Design/methodology/approach
The study applied ordinary least square and fixed-effect estimators on the data of 21 universal banks in Ghana for the period 2010–2021 to estimate the empirical results.
Findings
It is revealed that under the leadership of women (woman CEO and board gender diversity), higher external audit quality is ensured as higher audit fee is paid. Interestingly, it was found that with the presence of women on the audit committee, the integrity of internal controls and internal audit procedures are enhanced, which leads to quality financial reporting, calls for lower audit effort, hence lower audit fee.
Practical implications
The result indicates that firms can rely on the leadership of women in ensuring quality external audit and quality financial reporting, which ultimately helps to minimize the information risk to all stakeholders.
Originality/value
The paper contributes to extant literature by establishing that, under the leadership of women in banking entities from a developing country context, external audit quality and financial reporting are achieved.
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The purpose of this research is to analyse the accessibility of Spanish beaches for blind people and their guide dogs as an inclusive tourist destination for national and…
Abstract
Purpose
The purpose of this research is to analyse the accessibility of Spanish beaches for blind people and their guide dogs as an inclusive tourist destination for national and international tourists.
Design/methodology/approach
This empirical research used a quantitative and qualitative methodology from public and private organizations, which intends to give voice to blind people to improve their quality of life.
Findings
This study presents a new and surprising contribution to the issue of accessibility of beaches for blind people and future studies related to this topic. Findings revealed that Spain has only nine adapted beaches for blind people, and most Spanish tourist destinations exclude blind people and its guide dogs from enjoying the beach and the sun and their facilities. In Spain there are in total 3,547 beaches; 10.3% of these are adapted beaches for people with reduced mobility, whereas only 0.25% are adapted beaches for blind people. Indeed, results also suggest that more efforts are required in response to the needs of blind people in tourism and transport activities by researchers, academics and government bodies.
Originality/value
The contribution of this paper is especially important for the management of the accessibility of Spanish beaches for blind people and their guide dogs by public and private organizations.
设计/方法/方法(100字内)
这项实证研究采用了来自公共和私人组织的定量和定性方法, 旨在让盲人发声以改善他们的生活质量。
目的(100字内)
本研究的目的是分析作为国内和国际游客包容性旅游目的地的西班牙海滩对盲人及其导盲犬的可达性。
调查结果(100字内)
这项研究对盲人的海滩可达性和与该主题相关的未来研究提出了新的和令人惊讶的贡献。 调查结果显示, 西班牙只有9个适合盲人的海滩, 大多数西班牙旅游目的地都将盲人及其导盲犬排除在享受海滩和阳光及其设施外。 西班牙共有 3,547 个海滩, 其中 10.3% 是适合行动不便人士使用的海滩, 而只有 0.25% 是适合盲人使用的海滩。 事实上, 结果还表明, 研究人员、学术界、政府机构、私营企业以及一个更加公平、团结和慷慨的社会需要做出更多努力来满足盲人在旅游和交通活动中的需求。
独创性/价值(100字内)
本文的贡献对于公共和私人组织管理盲人及其导盲犬在西班牙海滩的可达性尤为重要。
Objetivo
El objetivo de esta investigación es analizar la accesibilidad de las playas españolas para personas ciegas y sus perros guía como destino turístico inclusivo para turistas nacionales e internacionales.
Diseño/metodología/enfoque
Esta investigación utilizó una metodología cuantitativa y cualitativa apoyada con datos de organizaciones públicas y privadas, con la finalidad de dar voz a las personas ciegas para mejorar su calidad de vida.
Resultados
Este estudio presenta una nueva y sorprendente contribución sobre la accesibilidad de las playas para personas ciegas y futuros estudios relacionados con este tema. Los resultados revelaron que España tiene solo 9 playas adaptadas para invidentes, la mayoría de los destinos turísticos españoles están excluyendo a las personas invidentes y sus perros guía para disfrutar de la playa y el sol, y de sus instalaciones. En España hay un total de 3.547 playas, el 10,3% son playas adaptadas para personas con movilidad reducida, mientras que solo el 0,25% son playas adaptadas para invidentes. De hecho, los resultados también sugieren que se requieren más esfuerzos en respuesta a las necesidades de las personas ciegas en las actividades de turismo y transporte por parte de investigadores, académicos, organismos gubernamentales, empresas privadas y una sociedad más justa, solidaria y generosa.
Originalidad/valor
La contribución de este trabajo es especialmente importante para la gestión de la accesibilidad de las playas españolas para personas ciegas y sus perros guía por parte de organismos públicos y privados.
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Marwa Elnahass, Xinrui Jia and Louise Crawford
This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit…
Abstract
Purpose
This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.
Design/methodology/approach
Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.
Findings
The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.
Research limitations/implications
The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.
Practical implications
This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.
Social implications
With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.
Originality/value
This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.
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