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1 – 10 of 167Paraskevi Giagazoglou, Theodoros Kannas, Athanasia Dampa, Stalakti Iliopoulou, Ioulia Alivizatou and Georgios Chalatzoglidis
The aim of this study is to evaluate the impact of a trampoline intervention program on motor and behavioral characteristics of adolescents with autism spectrum disorder (ASD).
Abstract
Purpose
The aim of this study is to evaluate the impact of a trampoline intervention program on motor and behavioral characteristics of adolescents with autism spectrum disorder (ASD).
Design/methodology/approach
Twenty-six male students aged 15–18 years with ASD participated in the study. They were equally divided into two groups of 13 students. The intervention group followed an individualized trampoline exercise program that was applied three times a week for 30 min for 12 weeks. Before the intervention program and after the end of this, the motor performance was evaluated through the recording of the total number of jumps. The behavioral characteristics were evaluated with the Behavior Problem Inventory questionnaire.
Findings
According to the findings, there were statistically significant differences between the intervention group and the control group across all variables. In conclusion, it seems that an intervention program with the use of a trampoline, adapted to the needs and capabilities of adolescents with ASD can improve their motor performance and behavioral characteristics.
Originality/value
The authors report on the impact of a trampoline exercise program on motor skills and behavioral traits in adolescents diagnosed with ASD. This is significant because our research focused on investigating the effects of a structured trampoline exercise program both on motor skills and behavioral characteristics. The findings contribute to the growing body of evidence supporting targeted exercise programs as effective interventions for addressing motor and behavioral challenges in adolescents with ASD. The authors believe the research aligns closely with the aims and scope of research in developmental disabilities, and the authors hope that it will make a meaningful impact on the field of autism research and intervention.
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Sri Pujiningsih and Helianti Utami
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…
Abstract
Purpose
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.
Design/methodology/approach
The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).
Findings
All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.
Research limitations/implications
The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.
Practical implications
Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.
Social implications
Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.
Originality/value
This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.
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Dewan Mahboob Hossain, Mohammed Mehadi Masud Mazumder and Md. Saiful Alam
The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking…
Abstract
Purpose
The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.
Design/methodology/approach
To fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).
Findings
Evidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.
Practical implications
This study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.
Originality/value
This paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.
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Mohammad A. Ali, Faiza Abbas and Rhoda Joseph
This paper intends to argue against the idea of an asocial business arena by reiterating the original philosophical underpinnings of theories on the creation of society, societal…
Abstract
Purpose
This paper intends to argue against the idea of an asocial business arena by reiterating the original philosophical underpinnings of theories on the creation of society, societal institutions and the relationship between society and societal institutions. This paper posits that business and ethics, though initially aligned, have been systematically maligned and distorted. The authors present a theoretically justified argument that business and ethics can and should seamlessly exist in the same realm.
Design/methodology/approach
This is a theoretical study that endeavors to go back to the original theories on business and society to challenge the view that business ethics is an oxymoron. For this purpose, the authors survey and interpret the scholarly works of Adam Smith, Aristotle and John Locke.
Findings
Given the economic debacles faced by the USA and the world economy in the past two decades, this study argues that one significant factor for these financial disasters could be that the original ideas about self-interest, societal interest, the free market system and the relationship between society and its constituting components, i.e. individuals, groups and institutions, have been distorted over time. Based on the interpretation of the original ideas around business and society, the authors find that some distortion of the original theories have indeed occurred.
Originality/value
This study is going against a well-established prevalent idea that business ethics is an oxymoron. It is claimed that the endoxa about business and its place in society often represents misinterpretations of the original ideas on the relationship between business and society. The originality of this work lies in challenging this dangerous idea by revisiting by journeying back in philosophical history to cut through the ideological scar tissue and reach the original arguments surrounding society and societal institutions.
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Gregory Dole and Linda Duxbury
To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure…
Abstract
Purpose
To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure and operationalize “value”. This paper aims to support this conversation.
Design/methodology/approach
This study presents a historical review of how the value construct has been conceptualized over time, demonstrating that its history is one of tension and debate with conceptualizations swinging between objective (i.e. the value of something exists independent of the observers) and subjective (i.e. the value of something depends on the personal response of the observer to what is being considered) views over time.
Findings
This paper outlines the implications to researchers of value’s low construct clarity, offering suggestions designed to exploit rather than ignore the duality of the value construct. Instead of thinking of the value construct as being subjective or objective, this study recommends that scholars consider value’s objectivity and subjectivity as being interrelated and complementary. The paper recommends that researchers use both quantitative and qualitative methodologies in studying this construct.
Research limitations/implications
A major limitation of this paper is the word count limitation restricting the extent to which this paper could explore a more comprehensive list of the conceptualizations of value throughout history.
Practical implications
This paper presents practitioners with a nuanced understanding of value that should assist those interested in examining the worth of investments with observable expenses but less quantifiable outputs.
Originality/value
The authors have not found a similar analysis of the various conceptualizations of value.
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Vagia Mochla and George Tsourvakas
The present study aims to explore ethical consumption of Millennials and Generation Z and the effect of eWOM on their purchase intention.
Abstract
Purpose
The present study aims to explore ethical consumption of Millennials and Generation Z and the effect of eWOM on their purchase intention.
Design/methodology/approach
A Structural Equation Model (SEM) was employed to test research hypotheses based on the Theory of Planned Behaviour (TPB), examining the effects of attitudes and subjective norms. Additionally, the study assessed the impact of product characteristics and consumer awareness of ethical characteristics on purchase intention and eWOM.
Findings
Results reveal no significant differences between Millennials and Generation Z regarding purchase intention. However, Generation Z significantly drives the spread of eWOM. Notably, Generation Z's attitudes towards products from socially responsible and environmentally sustainable companies significantly influence eWOM creation, suggesting a potential new research direction.
Research limitations/implications
This study is also subject to some limitations, which the researchers must point out and which may lead to further research. First, it should be emphasized that the study used a convenient sample, but the study is geographically limited in terms of its significance and the generations analyzed. For this reason, the generalization of the results should be done with caution. In addition, as the exogenous independent variables investigated in this study are limited to a number of different factors that influence the consumption of sustainable products, such as the company's reputation, the perceptual ability of the public to distinguish whether the actions of brands actually serve society or whether they are unrelated actions, as well as the personality and socio-cultural background of consumers can be included in future research. In addition, studies can be conducted to identify subgroups with different motivations among both Millennials and Generation Z and diagnose different market segments that could further confirm the findings.
Practical implications
Based on these findings, brands can develop their social network strategy by emphasizing the environmental and social attributes of their products, services, and benefits. It is also important to undertake initiatives linked to strong sustainability practices and information campaigns to form a positive attitude among consumers and strengthen their purchasing behavior. Particular attention should also be paid to the regular control of the effectiveness and impact of the messages to achieve the greatest public involvement.
Social implications
Brands must focus on developing successful strategies to strengthen employer branding through a positive work experience, the creation of jobs related to sustainability, the correct application of ESG criteria in all departments involved, the adaptation of training programs, and the corresponding promotion of all these practices that lead to positive eWOM to obtain a competitive advantage (Clementino and Perkins 2021).
Originality/value
This study contributes theoretically and practically to the understanding of ethical consumption. It provides valuable insights for brands to enhance their social network strategies by highlighting the environmental and social characteristics of their products. By emphasizing these practices, companies can effectively engage Millennials and Generation Z, leveraging their influence to promote ethical consumption and gain a competitive advantage in the market.
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Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar
Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda…
Abstract
Executive Summary
Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda must aim not merely to aid the poor with grants, welfare, and subsidies (that indirectly perpetuate poverty) but seek to enhance self-sufficiency and productive skills of the poor by ensuring them comparable access to opportunities of the market economies to participate, on more equitable terms, in the dynamic process of overall economic growth. In this context, we apply critical thinking to identify and recognize the structured injustices of the market system, which not only cause poverty but also compromise human dignity via social inequalities and inequities arguably caused by the free market and corporate capital systems of the world. Global poverty that affects more than a quarter of the human population is a pernicious self-serving system connected to the injustices of the business and political systems of the world. The persistent nature of poverty is in direct proportion to our inability to eradicate it as a whole in the cosmic system. Eradication of global desperate poverty and its unjust structural causes can be achieved, we submit, by tracing the roots of global poverty to corporate and free enterprise capital systems and their unexamined structures of social injustice and social inequalities.
Christina Nizamidou, Anastasia Chatziioannou and Panagiotis Gkorezis
Organizational exploration has recently emerged in the literature as an essential aspect of contemporary organizations. However, little is known about its antecedents and…
Abstract
Purpose
Organizational exploration has recently emerged in the literature as an essential aspect of contemporary organizations. However, little is known about its antecedents and, specifically, the role of contemporary leadership styles. The present study investigates the relationship between empowering leadership and organizational exploration. In addressing this relationship, we examine preoccupation with failure and leader gender as a mediator and a moderator, respectively.
Design/methodology/approach
We collected data from a sample of 326 US employees in March 2022. To test the present hypotheses, we used the PROCESS SPSS macro.
Findings
Our results supported our moderated mediation model, demonstrating that the indirect relationship of empowering leadership with organizational exploration via preoccupation with failure is stronger for male leaders than for female counterparts.
Practical implications
Concerning the practical implications of this study, organizations should be cognizant of empowering leaders’ impact on desirable outcomes. Additionally, organizations should promote preoccupation with failure to ameliorate organizational exploration. Preoccupation with failure can be achieved when error reporting is encouraged by organizations and supervisors and when a culture that promotes constructive feedback is established.
Originality/value
The present study offers novel insights into the underlying mechanisms and boundary conditions through which empowering leadership relates to organizational exploration. Additionally, it fills a gap in the literature concerning the relationship between empowering leadership and preoccupation with failure. Moreover, it adds to prior research regarding the outcomes of preoccupation with failure, filling the gap regarding the relationship between preoccupation with failure and organizational exploration. Lastly, it expands limited research focused on leader gender as a condition under which the effect of contemporary leadership styles could be enhanced or mitigated.
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