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1 – 5 of 5Little is known about the leadership educators who work in more than 2,000 leadership programs worldwide. This phenomenological study of 13 experienced leadership educators from…
Abstract
Little is known about the leadership educators who work in more than 2,000 leadership programs worldwide. This phenomenological study of 13 experienced leadership educators from four states and 11 universities explored the lived experiences of becoming and being a leadership educator in higher education. Four sub themes emerged from participants’ understanding of becoming a leadership educator: (a) Impact; (b) Serendipity; (c) Fake it till you make it; and (d) Developing others. And, six sub themes emerged from participants’ understanding of being a leadership educator: (a) Being a helper; (b) Being experimental; (c) Being an advocate; (d) Being a role model; (e) Being passionate; and (f ) Being an agitator.
Jacques van der Meer, Jane Skalicky and Harriet Speed
Increasingly, universities are involved in providing leadership development opportunities that support students’ academic endeavours and their personal and professional…
Abstract
Increasingly, universities are involved in providing leadership development opportunities that support students’ academic endeavours and their personal and professional development, including employability and citizenship skills. Leadership experiences are beneficial not only for students, but also for universities, the wider community, and future employers. To develop a greater understanding of students’ perceived benefits of their involvement in peer leadership activities, a group of Australasian universities participated in a pilot survey based on the United States National Survey of Peer Leadership. Overall, the results suggest students believe they benefit from peer leadership experiences across a range of key outcomes areas, most prominently creative problem solving, appreciation of diversity, and a sense of belonging and contributing to the university community.
Marco Papa, Mario Carrassi, Anna Lucia Muserra and Monika Wieczorek-Kosmala
To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global…
Abstract
Purpose
To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.
Design/methodology/approach
The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.
Findings
The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.
Originality/value
This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.
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Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using…
Abstract
Purpose
Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.
Design/methodology/approach
This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.
Findings
Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.
Originality/value
There is little guidance on the use of interview quotations in qualitative research which this study bridges.
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Barbara Borgato and Pier Luigi Marchini
The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and…
Abstract
Purpose
The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and insights on evolution and potential new assurance approaches.
Design/methodology/approach
Based on an exploratory research design, the paper conducted semi-structured interviews with 10 expert auditors, accounting assurance providers and non-accounting assurance providers, in the Italian context, combining an open coding approach with an axial coding approach, and using a three-stage process to organize data.
Findings
Respondents confirmed that current IR practices do not represent a real paradigm shift and that the need for in-depth changes in the assurance approach will depend on how these practices evolve. The main challenges highlighted are the absence of suitable criteria, the difficulty of assuring narratives and future-oriented information, and the low level of maturity of internal systems and processes of companies and stakeholders. Proposals for overcoming these challenges are framed mainly within current assurance models, although some respondents pointed out the need for a shift towards new assurance approaches.
Research limitations/implications
The paper relies on a small sample of well-informed subjects active in Italy; thus, the results may not represent the views of all auditors.
Practical implications
The findings identify areas that practitioners and assurance provider firms should focus on, looking to IR assurance and its growing importance and application as a future business area. They may be useful to standard setters and regulators to better understand limits and opportunities of requiring IR assurance on specific information not strictly related to financial information, and for the development of guidance or standards for IR assurance.
Originality/value
This research contributes to the currently underexplored area of IR assurance. Relatively few studies have investigated this topic from an empirical point of view, and no study involving auditors has been carried out in the Italian context.
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