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1 – 10 of 78Rebecca Bloch, Gary Kleinman and Amanda Peterson
The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.The authors (1) present a comprehensive…
Abstract
The purpose of this paper is to develop a comprehensive theory as to why academic research in accounting is said not to help practice.
The authors (1) present a comprehensive literature review in the academic/practitioner gap arena, and (2) develop a theoretical background for it. Further, they identify (3) the different information needs of these groups using value group theory and (4) the inherent factors and personality traits that influence career choice. Next, they (5) evaluate the values of each subgroup. They then (6) theorize what types of accounting research would interest each. They argue that (7) individuals who enter the academy differ from those who enter practice, and (8) the socialization processes and the impact of the professional setting (practice or academe) on behaviors further the separation of academic research from practitioner needs.
This paper is theoretical. It suggests that bridging the gap will be difficult. The study is theoretical. The limitation is that it does not empirically test the relationships hypothesized. By providing a comprehensive model of factors underlying the gap, however, it can be a fruitful source of research ideas for years to come. The implications are that it will be difficult to bridge the gap between accounting practitioners and academics. Having a greater understanding of the causes of the gap, however, may be very useful in fostering thought as to how to overcome it.
Prior literature on the topic is largely atheoretical. This paper is the first to develop a broad theory of the gap.
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Joanna Krasodomska and Charles H. Cho
The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts…
Abstract
Purpose
The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions.
Design/methodology/approach
The authors conducted a survey among financial analysts with the use of the computer-assisted telephone interview (CATI) method and an online questionnaire. The adopted methods included purposeful, quota sampling and snowball sampling.
Findings
Results indicate that financial analysts make use of CSR disclosures very rarely and attribute little importance to such information. Despite the limited use of CSR information and negative assessments of its quality, respondents are in favor of making a more frequent use of CSR disclosures. Finally, except for an analyst’s attitude toward the “comparability in time” information characteristic, results do not indicate any significant differences between SSAs’ and BSAs’ responses.
Research limitations/implications
The limited number of questionnaires prevented the use of more sophisticated statistical methods and the formulation of conclusions that could apply to the entire population. In addition, although the adopted CATI method provides a number of advantages, it also has its limitations – interviews had limited time and the questions along with the answers had to take into account the respondents’ limited perception ability.
Practical implications
The results of this study suggest that CSR disclosures have limited usage for financial analysts, at least in the Polish context. Further, not only do respondents rarely make use of CSR disclosures but they also give low assessments to their quality. This implies that the concept of CSR remains relatively far from becoming a priority; hence, some measures and incentives may be necessary.
Originality/value
The paper adds to a relatively small number of studies that have dealt with the issue of non-financial information and its usefulness for SSAs and BSAs in Central and Eastern Europe.
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Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of color may…
Abstract
Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of color may help to improve diversity within LIS. However, recruiting ethnic minorities into LIS has proven to be difficult despite various initiative including scholarships, fellowships, and locally focused programs. The central questions explored in this research can be divided into two parts: (1) Why do ethnic minorities choose librarianship as a profession? (2) What would motivate members of minority groups to join a profession in which they cannot see themselves?
The research was conducted through semi-structured, qualitative interviews of 32 ethnic minority students from one of four ethnic minority groups (African American, Asian American, Hispanic/Latino, and Native American) currently enrolled in an LIS graduate program. Eleven themes emerged from the data: libraries, librarians, library work experience, LIS graduate program, career plans and goals, education and family, support, mentors, ethnicity and community, acculturation, and views of diversity.
The findings seem to support many assumptions regarding expectations and career goals. The findings related to libraries, librarians, mentors, and support illustrate that many recruitment initiatives are starting in the right place. However, the most noteworthy findings were those that centered on identity, acculturation, and diversity because they dealt with issues that are not often considered or discussed by many in the profession outside of ethnic minority organizations.
Jennifer Evyonne Simpson, Janet Bardsley, Sharif Haider, Kenneth Bayley, Gill Brown, Amanda Harrington-Vail and Ann Dale-Emberton
The purpose of this paper is to communicate the findings of an empirical research project based on a real world problem that involved the development of a continuous professional…
Abstract
Purpose
The purpose of this paper is to communicate the findings of an empirical research project based on a real world problem that involved the development of a continuous professional development (CPD) framework for a children’s integrated service workforce. In addition, to give attention to the notion that children’s integrated services have not necessarily been viewed from the perspective of conflict management and that this has meant ensuing conflicts that characterise such organisations are more often than not ignored.
Design/methodology/approach
A case study approach involving a mixed methodology consisting of semi-structured interviews for senior managers and service leads; a quantitative survey for frontline practitioners and focus groups for service users, carers and children.
Findings
Rather than the service being fully integrated, services were aligned, and this was reflected in the conflict between professional cultures, reinforcing an “us and them” culture. This culture had seemingly permeated all aspects of the organisation including the senior management team. It was also noted that certain systems and processes, as well as bureaucracy, within the service were seen as hindering integrated working and was in effect a catalyst for conflict.
Research limitations/implications
What has become evident during the course of this empirical study is the need to further explore the functioning of children’s integrated services using conflict management theories, tools and techniques so as to understand how best to manage conflict to an optimum where an environment of creativity and productiveness is created.
Practical implications
Therefore, when devising a CPD framework it can be argued that there is a need to address some of the types of conflict at the micro-frontline practitioner level of the organisation, as it is this level where there is opportunity through a variety of mechanisms, for example formal and non-formal learning, ring-fenced time, attendance at conferences, team away days and shadowing opportunities can be used to achieve a greater understanding of professional roles, improve working relationships and engage in the division of tasks in a fashion that will promote collaborative working.
Social implications
The extent to which a children’s integrated service can be the harbinger of a range of multi-faceted conflicts that include the jarring of professional cultures, task conflict, inter-personal incompatibilities and competing value bases cannot be underestimated. Therefore, when devising a CPD framework it can be argued that there is a need to address some of the types of conflict at the micro-frontline practitioner level of the organisation.
Originality/value
Through the application of conflict management theory it will be illustrated how conflict could be used to effectively steer children integrated services towards creativity and productivity through an organisational wide framework that not only embraces dissonance, but also promotes a learning environment that takes advantage of such dissonance to incorporate a hybrid of professional practice and expertise.
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Hang Vo, Richard John Kirkham, Terry Mervyn Williams, Amanda Howells, Rick Forster and Terry Cooke-Davies
Effective and robust governance of major projects and programmes in the public sector is crucial to the accountability of the state and the transparency of state spending. The…
Abstract
Purpose
Effective and robust governance of major projects and programmes in the public sector is crucial to the accountability of the state and the transparency of state spending. The theoretical discourse on governance, in the context of projects and programmes, is not fully mature, although is now sufficiently well developed to warrant an increased scholarly focus on practice. This paper aims to contribute to the empirical literature through a study of assurance routines in the UK Government Major Projects Portfolio (GMPP).
Design/methodology/approach
A framework analysis approach to the evaluation of a subset of GMPP database generates original insights into (1) the framing of assurance review recommendations, (2) the treatment of assurance review data and (3) the subsequent tracking of the implementation of actions arising from the assurance review process.
Findings
The analysis reveals that the “delivery confidence” of the major projects and programmes included in this study improves during the time that they are assured on the GMPP. This would suggest that “enhanced” governance routines are desirable in programmes and projects that exhibit high degrees of complexity and scale.
Originality/value
The research findings contribute to the wider conversations in this journal and elsewhere on project governance routines and governance-as-practice in the context of government and public services.
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The purpose of this paper is to develop and validate the scholar–practitioner research development scale (SPRDS), an instrument to assess research competencies of students…
Abstract
Purpose
The purpose of this paper is to develop and validate the scholar–practitioner research development scale (SPRDS), an instrument to assess research competencies of students enrolled in professional doctoral programs.
Design/methodology/approach
In this instrument development study, an expert panel established the content valid. A factor analysis and internal consistency analysis was used to examine the validity and reliability of the instrument.
Findings
An expert panel deemed the scale as content valid. Results of a factor analysis and internal consistency analysis demonstrated that the scale is both valid and reliable, consisting of five subscales.
Research limitations/implications
The current study provides evidence that the scholar–SPRDS is a valid and reliable instrument to assess research characteristics professional doctorate students’ research competencies, which can be used to extend research on the development of doctoral students in professional doctorate programs.
Practical implications
The instrument can be a useful tool to assess and inform the faculty and administrators about their students, the curriculum and program resources.
Social implications
Equipped with an instrument such as this, faculty and administrators are better armed to assess students’ growth thought out the program, and, in turn, design and deliver research curriculum and mentorship that assists students in developing as scholar–practitioners, which may ultimately lead to success in the program and beyond, impacting the society.
Originality/value
There is not a formal or standardized scale to evaluate if professional doctoral students are progressing and developing as practitioner-scholars through their professional doctoral programs. There is not a standardized or universally adopted assessment to determine if professional doctoral programs are meeting the goals and objectives they have set forth. Thus, the aim of this study was to develop and to determine the validity and reliability of a scale to measure a scholar–practitioner’s research competencies in a professional doctoral program.
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Kathleen Jablon Stoehr, Kathy Carter and Amanda Sugimoto
The goal of this chapter is to gain a better understanding of the experiences of mathematics anxiety that some women elementary preservice teachers encounter while learning…
Abstract
The goal of this chapter is to gain a better understanding of the experiences of mathematics anxiety that some women elementary preservice teachers encounter while learning mathematics during their own K-12 years. Specifically, this chapter is an analysis of the personal well-remembered events (WREs) told and recorded by women during their preservice teaching professional sequence. These narrative writings provide a powerful voice for the degree to which mathematics anxiety shape preservice teachers’ beliefs on what it means to learn mathematics. This intersection of teacher knowledge is important, as these are women who are on the professional track to teach mathematics. The focused analysis for this chapter is aimed at ways in which teacher preparation programs could broaden current views of women who have anxiety and confidence issues in mathematics.
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Ian Gordon and Sarah Jack
The need to develop a greater understanding about the creation of social capital and how this might impact on entrepreneurship and the development of the small‐ to medium‐sized…
Abstract
Purpose
The need to develop a greater understanding about the creation of social capital and how this might impact on entrepreneurship and the development of the small‐ to medium‐sized enterprise (SME) sector requires further research. This paper aims to consider to what extent engagement with higher education institutions (HEIs) by SMEs creates social capital and network benefits.
Design/methodology/approach
This paper follows the experiences of five SME owners who participated in the Lancaster University LEAD programme (a leadership programme for owner/managers who want to develop their leadership capabilities and grow their business) between 2004 and 2006. Qualitative techniques are used to consider networking activities, use and development of social capital and experiences. A framework for data collection and analysis was developed from the literature review.
Findings
Results show that the experience of engaging with the HEI sector was beneficial. Networks provided the opportunity to create social capital and had a positive impact on the development of the SME and the individual. A number of key elements supported this process namely trust in the individuals running the programme, the creation of a supportive environment where individuals were able to share experiences and social events.
Originality/value
This paper has implications for practitioners and the designers of SME engagement programmes at HEIs. For practitioners, this paper demonstrates that by engaging with the HEI sector, entrepreneurial networks can be extended. For designers, this paper demonstrates that the creation of trust and sociability are key aspects for the success of the experience of engaging. However, this must be coupled with content that is rich in reflection.
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Emerson K. Keung and Amanda J. Rockinson-Szapkiw
– The purpose of this study is to examine if there is a relationship between the factors of cultural intelligence and transformational leadership in international school leaders.
Abstract
Purpose
The purpose of this study is to examine if there is a relationship between the factors of cultural intelligence and transformational leadership in international school leaders.
Design/methodology/approach
This correlational research study examined 193 international school leaders, who participated in a survey that included the Cultural Intelligence Scale and the Multifactor Leadership Questionnaire 5X. A standard multiple regression analysis was used to determine if the factors of cultural intelligence predict transformational leadership. The individual contribution of each factor to the model was examined.
Findings
The results indicate that there is a significant positive relationship between cultural intelligence and transformational leadership in international school leaders. Leaders who have a higher level of cultural intelligence exhibit a higher level of transformational leadership style, which suggests that individuals with high-cultural intelligence are able to lead and to manage more effectively in multicultural environments. Behavioral cultural intelligence and cognitive cultural intelligence were found to be the best predictors of transformational leadership.
Practical implication
The results provide insight into the selection, training, and professional development of international school leaders. Practical implications are provided for integrating cultural intelligence into higher education curriculum.
Originality/value
This paper makes a unique contribution to the nomological network of cultural intelligence by identifying which factors of cultural intelligence best predict transformational leadership in international school leaders, a population to which this model had not been previously applied.
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