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Open Access
Article
Publication date: 18 April 2024

Iryna Alves, Bruno Gregório and Sofia M. Lourenço

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…

Abstract

Purpose

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Design/methodology/approach

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

Findings

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

Originality/value

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 24 April 2024

Saskia Stoker, Sue Rossano-Rivero, Sarah Davis, Ingrid Wakkee and Iulia Stroila

All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it…

Abstract

Purpose

All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it synthesises the current literature on gender and entrepreneurship, and (2) it increases our understanding of how gender norms, contextual embeddedness and (in)equality mechanisms interact within contexts. Illustrative contexts that are discussed include entrepreneurship education, business networks and finance.

Design/methodology/approach

This conceptual paper draws upon extant literature to develop its proposed conceptual framework. It provides suggestions for systemic policy interventions as well as pointing to promising paths for future research.

Findings

A literature-generated conceptual framework is developed to explain and address the systemic barriers faced by opportunity-driven women as they engage in entrepreneurial contexts. This conceptual framework visualises the interplay between gender norms, contextual embeddedness and inequality mechanisms to explain systemic disparities. An extra dimension is integrated in the framework to account for the power of agency within women and with others, whereby agency, either individually or collectively, may disrupt and subvert the current interplay with inequality mechanisms.

Originality/value

This work advances understanding of the underrepresentation of women entrepreneurs. The paper offers a conceptual framework that provides policymakers with a useful tool to understand how to intervene and increase contextual embeddedness for all entrepreneurs. Additionally, this paper suggests moving beyond “fixing” women entrepreneurs and points towards disrupting systemic disparities to accomplish this contextual embeddedness for all entrepreneurs. By doing so, this research adds to academic knowledge on the construction and reconstruction of gender in the field of entrepreneurship.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 5 February 2024

Sinead Earley, Thomas Daae Stridsland, Sarah Korn and Marin Lysák

Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for…

Abstract

Purpose

Climate change poses risks to society and the demand for carbon literacy within small and medium-sized enterprises is increasing. Skills and knowledge are required for organizational greenhouse gas accounting and science-based decisions to help businesses reduce transitional risks. At the University of Copenhagen and the University of Northern British Columbia, two carbon management courses have been developed to respond to this growing need. Using an action-based co-learning model, students and business are paired to quantify and report emissions and develop climate plans and communication strategies.

Design/methodology/approach

This paper draws on surveys of businesses that have partnered with the co-learning model, designed to provide insight on carbon reductions and the impacts of co-learning. Data collected from 12 respondents in Denmark and 19 respondents in Canada allow for cross-institutional and international comparison in a Global North context.

Findings

Results show that while co-learning for carbon literacy is welcomed, companies identify limitations: time and resources; solution feasibility; governance and reporting structures; and communication methods. Findings reveal a need for extension, both forwards and backwards in time, indicating that the collaborations need to be lengthened and/or intensified. Balancing academic requirements detracts from usability for businesses, and while municipal and national policy and emission targets help generate a general societal understanding of the issue, there is no concrete guidance on how businesses can implement operational changes based on inventory results.

Originality/value

The research brings new knowledge to the field of transitional climate risks and does so with a focus on both small businesses and universities as important co-learning actors in low-carbon transitions. The comparison across geographies and institutions contributes an international solution perspective to climate change mitigation and adaptation strategies.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 24 April 2024

C. Neerupa, R. Naveen Kumar, R. Pavithra and A. John William

The research paper examines the complex relationship between gamification, student engagement and academic performance in educational environments. The study employed a structural…

Abstract

Purpose

The research paper examines the complex relationship between gamification, student engagement and academic performance in educational environments. The study employed a structural equation model that highlights important connections among key constructs within the educational setting.

Design/methodology/approach

This research aims to explore the connection between gamification, student engagement and academic performance in educational settings. The study employs various statistical techniques such as factor analysis, Kaiser–Meyer–Olkin (KMO), Bartlett’s test, component transformation matrix, correlation and regression analysis, descriptive statistics, ANOVA, coefficients and coefficient correlations, residual statistics and confirmatory factor analysis (CFA) to analyze the data.

Findings

It was found that active participation by the instructor and good time management skills have a positive impact on student engagement levels (β = 0.380, p < 0.001; β = 0.433 and p < 0.001). However, peer interaction does not significantly predict student engagement (β = −0.068 and p = 0.352). Additionally, there is a positive correlation between student engagement and performance (β = 0.280 and p < 0.001).

Research limitations/implications

The study highlights the importance of innovative design to fully utilize gamification. Future research should consider design, user characteristics and educational context. The findings can guide informed decisions about gamification in education, fostering motivation and learning objectives.

Practical implications

The study presents a reliable tool for assessing student engagement and performance in educational settings, demonstrating high Cronbach’s alpha and robust reliability. It identifies student engagement and time management as significant predictors of Global Learning Outcome. The findings can inform decisions on implementing gamification in educational settings, promoting intrinsic motivation and aligning with learning objectives.

Social implications

The research highlights the transformative impact of gamification on educational practices, highlighting its potential to enhance student experiences, motivate, promote diversity and improve long-term academic performance, highlighting the trend of integrating technology into education.

Originality/value

In today’s ever-changing education landscape, it is essential to incorporate innovative techniques to keep students engaged and enthusiastic about learning. Gamification is one such approach that has become increasingly popular. It is a concept that takes inspiration from the immersive world of games to enhance the overall learning experience.

Details

Management Matters, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2279-0187

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 20 October 2023

Manuel Vallée

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of…

Abstract

Purpose

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

Design/methodology/approach

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

Findings

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

Originality/value

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 6 February 2024

Pallavi Srivastava, Trishna Sehgal, Ritika Jain, Puneet Kaur and Anushree Luukela-Tandon

The study directs attention to the psychological conditions experienced and knowledge management practices leveraged by faculty in higher education institutes (HEIs) to cope with…

Abstract

Purpose

The study directs attention to the psychological conditions experienced and knowledge management practices leveraged by faculty in higher education institutes (HEIs) to cope with the shift to emergency remote teaching caused by the COVID-19 pandemic. By focusing attention on faculty experiences during this transition, this study aims to examine an under-investigated effect of the pandemic in the Indian context.

Design/methodology/approach

Interpretative phenomenological analysis is used to analyze the data gathered in two waves through 40 in-depth interviews with 20 faculty members based in India over a year. The data were analyzed deductively using Kahn’s framework of engagement and robust coding protocols.

Findings

Eight subthemes across three psychological conditions (meaningfulness, availability and safety) were developed to discourse faculty experiences and challenges with emergency remote teaching related to their learning, identity, leveraged resources and support received from their employing educational institutes. The findings also present the coping strategies and knowledge management-related practices that the faculty used to adjust to each discussed challenge.

Originality/value

The study uses a longitudinal design and phenomenology as the analytical method, which offers a significant methodological contribution to the extant literature. Further, the study’s use of Kahn’s model to examine the faculty members’ transitions to emergency remote teaching in India offers novel insights into the COVID-19 pandemic’s effect on educational institutes in an under-investigated context.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 7 February 2024

James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…

Abstract

Purpose

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

Design/methodology/approach

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

Findings

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Originality/value

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 9 April 2024

Ferdy Putra and Doddy Setiawan

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

Abstract

Purpose

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

Design/methodology/approach

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

Findings

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Research limitations/implications

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

Originality/value

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

Details

Journal of Capital Markets Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-4774

Keywords

Open Access
Article
Publication date: 19 April 2024

Jia Wei Chin, Michael J Mustafa and Melati Nungsari

Adopting an institutional view of entrepreneurship, this study aims to explore the potential mediating role of entrepreneurial self-efficacy (ESE) in the relationship between…

Abstract

Purpose

Adopting an institutional view of entrepreneurship, this study aims to explore the potential mediating role of entrepreneurial self-efficacy (ESE) in the relationship between subjective norms and the entrepreneurial intentions of Malaysian students. Additionally, social role theory (SRT) was used to examine whether gender acts as a boundary condition in the proposed relationship.

Design/methodology/approach

Empirical evidence was based on responses from 220 final-year students registered from a final-year entrepreneurship module at a private university in Malaysia. The hypothesised relationships were tested using Model 7 of the PROCESS macro.

Findings

The findings indicated that subjective norms had a weak but positive effect on the entrepreneurial intentions of Malaysian students. Moreover, ESE was found to mediate the relationship between subjective norms and entrepreneurial intentions. However, contrary to theoretical expectations, gender did not act as a boundary condition in the proposed mediation relationship.

Originality/value

By incorporating SRT with institutional theory, this study sought to address a knowledge gap in the existing literature by investigating and empirically exploring the moderating influence of gender on the mediating effect of ESE in the relationship between subjective norms and entrepreneurial intentions.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 18 no. 2
Type: Research Article
ISSN: 2071-1395

Keywords

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