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The purpose of this chapter is to identify African financial management practices, highlight their origin and explain how they differ from their Western counterparts. The study identified indigenous African financial practices using literature review, archival sources and library research covering the five areas of Africa comprising Northern Africa, Eastern Africa, Central Africa Western Africa and Southern Africa. The study found out that pre-colonial indigenous African financial management features prevalent use of trade finance, trade credit management, investment management and accounting. While there is also evidence of modification of Western financial management practices to suit African contexts, it is on the whole scarce. This is suggestive of the fact that they were in existence in the first instance. The clear conclusion is that many indigenous African financial management practices pre-dated and foreshadowed their Western counterparts. Yet, it is confounding that this has been largely lost sight of, and both scholars and financial management practitioners depict the former as inferior. There is clearly a need to remedy this situation. Educators need to focus on incorporating ethno-finance concepts into the entire curricula chain from basic to higher education. The anchor point for such curricula is Ubuntu philosophy. Financial management practitioners, on their part, need to shed notions that the indigenous practices are inferior and seek to journalise their day-to-day work experiences to build a body of documented practice.

Student success and attrition, especially in the first year, has received increasing attention both in South Africa and internationally. The purpose of this article is to explore peer tutoring as a possible approach to facilitate first‐year student success in Financial Accounting.

The perspectives of tutors and students attending tutor sessions (tutees) were investigated by means of questionnaires, which were complemented by an analysis of the tutees' performance in the subject compared with their participation in the tutor programme. Two cohorts of students (2008/2009) were included in the study.

The results suggest that the tutees experienced the tutor programme positively and were in favour of similar initiatives in their second year of study. The tutors thought the programme had beneficial consequences for tutees. Regular attendance of tutor sessions seemed to benefit at least some students, even though it is difficult to determine causality. English‐speaking students benefited from attending the tutor sessions.

The results are not generalisable beyond the scope of the particular institution, but provide guidance for other institutions considering a similar intervention.

The implementation of a tutor programme entails investments in terms of both money and time. This paper considers the benefits derived from these investments, specifically in an Accounting and South African context.

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

Institutional framings of doctoral education mostly do not recognize the existential dimension of doctoral experience. This paper aims to offer an expanded understanding of experiences of doctoral researchers in the humanities with the concept of entangled becoming. This concept is developed through an existential lens by using Søren Kierkegaard’s philosophy – particularly his emphasis on emotions such as passion, anxiety and despair – and Denise Batchelor’s derived concept of vulnerable voices.

The conceptual framing is used for an empirical study based on ethnographic interviews with 10 doctoral researchers and supplementary observational notes from fieldwork at a university in Denmark. Two of the interview cases were selected to showcase variation across lived experiences and how doctoral researchers voice their entangled becoming.

Common experiences such as loneliness, insecurity(ies), vulnerability(ies) or passion for one’s research were identified across the interviews. On the other hand, this study shows that each doctoral journey in the humanities envelops a distinct web of entanglements, entailing distinct navigation, that makes each case a unique story and each doctoral voice a specific one.

Combining an existential philosophical perspective with a qualitative study, the paper offers an alternative perspective for doctoral education. It connects the humanities doctoral experience to the broader condition of human existence and the sophisticated uniqueness of each researcher’s becoming.

This paper aims to explore problems facing the recruitment of accounting and finance staff in research-led universities. “University accounting and finance (A&F) departments are experiencing difficulty in attracting and retaining suitably qualified staff” (Duff and Monk, 2006, p. 194). The literature identifies a number of reasons for the shortage of A&F phenomenon (Duff and Monk, 2006; Smith and Urquhart, 2018), including, the wide salary gap between academe and industry profession, difficulty in achieving publications in highly rated journal, high workload in teaching and marking due the limited number of A&F staff.

The paper provides new insights for the use of the grounded theory and how the theory has been generated from the semi-structured interviews.

This study has resulted in eight main challenges emerged, and a final theory has been generated. Implications of this research on business schools are valuable in research-led universities, the A&F staff recruitment strategies and the A&F research strategies in research-led universities.

The novelty of this research is based on the induction of the challenges that a business school faces, as a case study for a research-intensive teaching-led UK university, in recruiting new A and F appointees and retaining existing members of staff.

This paper aims to critically examine the quality of professional doctorates (PDs) from the perspective of programme supervisors in terms of how quality assurance provisions have to meet their expectations.

The study employed an interpretative approach, using semi-structured interviews and online semi-structured questionnaire to generate data from 25 programme supervisors across universities in the UK. Data analysis and interpretation were carried out using the interactive data analysis approach (Miles and Huberman, 1994), the “bottom–up” approach to data analysis (Creswell, 2012) and the interpretative strategy recommended by Mason (2002). Four themes emerged from the data that encapsulated programme advisors’ perspectives: characteristics of supervisors; opportunities in institutional quality assurance provision; challenges in quality assurance process for PDs; and supervisors’ views on how quality assurance in PD can be enhanced.

Quality assurance provisions have not adequately provided for the unique characteristics of PDs owing to a number of issues including lack of clarity on the philosophy and focus of PDs and conflicting perspectives among PD supervisors relating to what should ideally constitute a quality assurance process for PDs. This paper argues that to develop a relevant and robust quality assurance provision for PDs, it would be essential to ensure that the PD fundamental philosophy and focus are coherently explained. In addition, it is crucial to ensure that quality assurance provisions cover not only the academic rigor of higher level learning but also the value and potential impact of outcomes on practice and the professions. The paper also highlights a list of useful suggestions from supervisors on how to enhance quality assurance.

The research identifies a number of issues confronting quality assurance in PDs and the need for academics and policymakers to work together to deal with these to achieve the full value in PDs. As the research was based on a sample of 25 supervisors in a conference, it would be difficult and unsustainable to generalise. Hence, further research using large sample sizes of supervisors and other stakeholders based on whole programmes would be useful to achieve a sustained understanding of how quality assurance provisions of PDs have to meet expectations of the professions and professional contexts.

To get the practical value and benefits of PDs, all stakeholders (academics, policymakers and professionals) would need to work together to ensure that appropriate quality assurance processes are developed to reflect the unique nature of the programmes.

The paper provides a critical perspective to the current debate on quality assuring PDs from the perspective of PD supervisors who have generally been left out. It highlights issues related to quality assuring PDs, the misalignment between quality assurance provisions and the philosophy and expectations of PDs, and suggests ways through which these can be appropriately addressed to enhance quality assurance in PDs. The main contribution from this research is that it brings to the fore what supervisors, who are a part of the major players in the PD process, think about the current state of quality assurance and what can be done to make it more effective.

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a predilection to morally disengage. The authors argue that collective leadership may be one such contingent antecedent. While researching leaders from the Gilded Age of American business history, the authors encountered a compelling historical case that facilitates theory elaboration within these intersecting domains. Interpreting evidence from the embittered leader dyad of Andrew Carnegie and Henry Clay Frick, the authors show how leader egoism can permeate moral identity to promote symbolic moral self-regard and moral licensing, which augment a propensity to morally disengage. The authors use insights developed from our analysis to illustrate a process conceptualisation that reflects a dispositional and situational interaction as a precursor to moral disengagement and explains how collective leadership can function as a moral disengagement trigger/tool to reduce cognitive dissonance and support the cognitive, behavioural, and rhetorical processes utilised to justify unethical behaviour.

Despite social marketing being widely adopted in English-speaking countries, there is limited evidence of it being adopted in German language countries. Alcohol misuse is a social problem that has been the topic of health campaigns globally. The purpose of this paper is to understand the level of knowledge and adoption of social marketing among alcohol misuse prevention campaign planners, to understand current practices in campaigns, and to examine the use adoption of social marketing in such campaigns in Austria, Germany and Switzerland.

Campaigns were identified through bibliographic databases, online search engines, and expert inquiry. A survey was administered to campaign planners to retrieve primary data about campaigns. Data were analyzed using descriptive statistics. Practices were compared to social marketing using Andreasen's six social marketing benchmark criteria.

In total, 31 campaigns were included in the review. Some 55 per cent of planners reported knowing about social marketing and 52 per cent reported using it in the reviewed campaign. Relative to the benchmark criteria, social marketing was rarely adopted, with one campaign attaining all six criteria and eight meeting at least four of them.

The paper is the first to provide an overview of the use of social marketing in alcohol misuse prevention campaigns in German language countries. It generates information on knowledge and adoption of social marketing and contributes to understanding the diffusion of social marketing in a sample of European countries.

This study aims to examine the “external effect” of a migrated star player on their domestic sport industries. By exploring the new aspect of star power, this study provides important insight and critical implication to many relevant stakeholders in the professional sports league. Particularly, this is critical under the recent circumstance where the globalization of sports products becomes the central strategic issue of the world-class leagues.

In this paper, the external effect of star players migrated from three Asian leagues (Japan, Korea and Taiwan) to Major League Baseball in the USA, the world-class baseball league, on their domestic league attendance demand was empirically investigated. For the analysis, comprehensive historical data from various reliable sources from each league were collected.

The findings of the paper strongly support the external effect of migrated stars significantly existing in all the three leagues. The effect is consistent across various measurements of migrated star players. More interestingly, the effect was found to be mixed across different leagues; for example, migrated star players increases in domestic league attendance in Japan, while it decreases in Korea and Taiwan. This indicates that the external effect of migrated star players depends on the characteristics of the domestic leagues. In addition, it was found that the external effect was substantial enough to compare to the effect of major demand drivers such as team winning, competitive balance and star power. For managerial implications, this study also provides revenue projections induced by the impact of migrated star players.

This study opens a new chapter related to star power topic and immediately calls for future studies regarding this external effect, particularly, theoretical and behavioral approaches.