Search results
1 – 10 of over 1000Niromi Seram and Githmi Deshani Samarasekara
The person who works in an office starts his or her day with a choice of attire. The way they look in the office depends on the decisions they make on their clothes. This study…
Abstract
Purpose
The person who works in an office starts his or her day with a choice of attire. The way they look in the office depends on the decisions they make on their clothes. This study aims to identify the challenges faced by employees in the management positions in the Sri Lankan apparel industry who regularly come into contact with customers when they have to decide upon the most appropriate work attire for the position they are occupying in their organization.
Design/methodology/approach
Collection of data was primarily achieved through a well-structured questionnaire containing a mixture of open- and closed-ended questions. Targeted employees were managers, designers and merchandisers belonging to Generation Y whose total number was sufficient to obtain 50 feedbacks. Six more interviews were conducted with the intention of finding out more about this matter.
Findings
The majority of employees in the management positions in the Sri Lankan apparel industry who have regular contact with customers prefer to dress in “smart casual attire”, which means semi-formal clothes. Lack of availability of certain varieties of business attire in Sri Lanka proved to be a major challenge for some employees. Overpriced clothing, less comfortable clothing and lack of the right fabrics and designs were also challenges. These findings highlight the importance of manufacturing a wider variety of business attire using moderately priced but comfortable fabrics to make affordable and good quality products. There is a need to have a persuasive merchandising method to achieve good sales and provide a pleasant shopping experience to the customers.
Originality/value
Sri Lankan workwear retailers as well as apparel designers can benefit from the findings of this research as there is no evidence of any other studies on this subject. Therefore, this will help them to fill the market gap for business attire by addressing these challenges.
Details
Keywords
Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan
This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.
Abstract
Purpose
This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.
Design/methodology/approach
This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.
Findings
The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.
Practical implications
For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.
Social implications
From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.
Originality/value
This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.
Details
Keywords
Ricky Y.K. Chan, Jianfu Shen, Louis T.W. Cheng and Jennifer W.M. Lai
This study aims at proposing and testing a model delineating how and when the quality of a special B2B professional service, investment relations (IR), would drive corporate…
Abstract
Purpose
This study aims at proposing and testing a model delineating how and when the quality of a special B2B professional service, investment relations (IR), would drive corporate intangible value.
Design/methodology/approach
This study employs a proprietary dataset on voting records of an annual investment relations (IR) awards event and the corresponding company-level archival data for analysis. Regression analysis is used to test hypotheses.
Findings
IR service quality not only directly enhances corporate intangible value, but also indirectly boosts it via information transparency. While competitive intensity does not moderate the relationship between IR service quality and corporate intangible value, its moderating effect on the relationship between information transparency and this value is negative.
Research limitations/implications
The findings advance academic understanding of the mechanism and boundary conditions underlying the complex and dynamic relationships among IR service quality, information transparency, corporate intangible value and competitive intensity. Future research endeavors to verify the present findings in other service and/or geographic settings would help establish their external validity.
Practical implications
The findings advise companies to expand the traditional role of IR by taking it as a powerful communication and relationship marketing tool to improve their visibility and attract investors.
Social implications
The findings suggest that superior IR service would strengthen the company’s social bonding with institutional investors and effectively signal to them its commitment to good corporate governance practices.
Originality/value
Matching a proprietary dataset on IR voting records with the corresponding company-level archival data over a five-year period to investigate the performance implications of IR service quality within the Hong Kong context rectifies methodological limitation and geographic confinement of prior IR research.
Details
Keywords
Barbara Neuhofer, Krzysztof Celuch and Ivana Rihova
Focussing on the perspective of business event leaders, this study aims to explore the future of transformative experience (TE) events, recognising a paradigm shift from…
Abstract
Purpose
Focussing on the perspective of business event leaders, this study aims to explore the future of transformative experience (TE) events, recognising a paradigm shift from organising conventional events to designing and guiding TEs in the meetings, incentives and conferences as exhibitions (MICE) context.
Design/methodology/approach
Using a qualitative interview-based design, insights from 20 international business events industry leaders were gathered and analysed by using thematic analysis through a multi-step process with MAXQDA.
Findings
The findings discuss the future of transformative events by identifying the paradigm shift towards TE in business events and outline key dimensions of the leader’s and team’s mindset and skills. Five design principles for TE events in the MICE sector are identified: design for change; emotionally experiential environments; personal engagement; responsibility; and transformative measurement.
Practical implications
The study offers a snapshot of how transformative events of the future could be designed and suggests a series of practical insights for MICE event leaders and organisers seeking to leverage events as a catalyst for intentional transformation, positive impact and long-lasting change.
Originality/value
The study adds to the emerging body of knowledge on TEs and contributes to an extended stakeholder perspective, namely, that of business event leaders and their teams who are instrumental in facilitating transformative events. An original framework for designing TE MICE events is offered as a theoretical contribution.
Details
Keywords
Hau Thi Kim Do and Son Thanh Thai
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they…
Abstract
Purpose
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.
Design/methodology/approach
A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.
Findings
The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.
Originality/value
This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.
Details
Keywords
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
Details
Keywords
Yanmin Zhao and James Ko
This study aims to explore vocational teachers' perceptions regarding workplace learning that align with students' training models and collaborative teaching involving specialised…
Abstract
Purpose
This study aims to explore vocational teachers' perceptions regarding workplace learning that align with students' training models and collaborative teaching involving specialised professionals within the context of industry-university collaboration.
Design/methodology/approach
Using a qualitative approach, the study conducted nine semi-structured interviews from three subject areas to better understand how vocational teachers’ work-based learning enhances their pedagogical practice in guiding students’ professional training. Thematic analysis was adopted to identify patterns that emerged from concepts and theories related to coding categories.
Findings
The authors identified three key components: vocational teachers’ workplace learning in connection with students’ training models, collaborative teaching with specialised professionals and teachers’ regular interactions with enterprises. The findings demonstrate that vocational teachers’ engagement in workplace learning pertaining to specific subjects provides a valuable avenue for enhancing curriculum design with collaboration with industry experts. This is key for supporting vocational students’ transitions into the workplace and ensuring their knowledge and skills are tailored to the industry-standard practice.
Research limitations/implications
The data are limited to the review of interviews from three vocational subject areas as the representative sector in the study. However, this research implies effective knowledge transfer between workplace settings and vocational institutions, and vocational teachers need to integrate work-based vocational knowledge and skills in a relevant and applicable way across diverse classroom settings.
Practical implications
Fostering collaborative partnerships with local industries and professionals can be a primary way to facilitate authentic learning experiences that are linked to a specific vocational field and bridge the gap between diverse classroom learning and real-world work scenarios.
Originality/value
This study combines contemporary workplace learning theories with the conceptual understanding of vocational teachers’ involvement with industry-specific practice. Connecting teachers’ knowledge to the industry extends the input and collaboration from professionals and field experts to the diverse vocational classrooms.
Details
Keywords
This article explores whether six broad categories of activities undertaken by Canadian business scholars’ academics: publications record, citations record, teaching load…
Abstract
Purpose
This article explores whether six broad categories of activities undertaken by Canadian business scholars’ academics: publications record, citations record, teaching load, administrative load, consulting activities, and knowledge spillovers transfer, are complementary, substitute, or independent, as well as the conditions under which complementarities, substitution and independence among these activities are likely to occur.
Design/methodology/approach
A multivariate probit model is estimated to take into account that business scholars have to consider simultaneously whether or not to undertake many different academic activities. Metrics from Google Scholar of scholars from 35 Canadian business schools, augmented by a survey data on factors explaining the productivity and impact performances of these faculty members, are used to explain the heterogeneities between the determinants of these activities.
Findings
Overall, the results reveal that there are complementarities between publications and citations, publications and knowledge spillovers transfer, citations and consulting, and between consulting and knowledge spillovers transfer. The results also suggest that there are substitution effects between publications and teaching, publications and administrative load, citations and teaching load, and teaching load and administrative load. Moreover, results show that public and private funding, business schools’ reputation, scholar’s relational resources, and business school size are among the most influential variables on the scholar’s portfolio of activities.
Originality/value
This study considers simultaneously the scholar’s whole portfolio of activities. Moreover, the determinants considered in this study to explain scholars’ engagement in different activities reconcile two conflicting perspectives: (1) the traditional self-managed approach of academics, and (2) the outcomes-focused approach of university management.
Details
Keywords
Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng and Richard Amankwa Fosu
This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating…
Abstract
Purpose
This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.
Design/methodology/approach
Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.
Findings
The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.
Practical implications
Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.
Originality/value
To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.
Details
Keywords
Haleema Saadia and Muhammad Asif Naveed
This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.
Abstract
Purpose
This research examined the effects of information literacy on lifelong learning, creativity, and work performance among journalists in Pakistan.
Design/methodology/approach
Survey research design was applied to conduct this research. The participants were recruited through a stratified convenient sampling process from the press clubs of four provinces (e.g. Punjab, Sindh, Khyber Pakhtunkhwa, and Baluchistan) and the federal capital Islamabad with the consent of relevant authorities for data collection. An online questionnaire was distributed among these journalists and a total of 1,089 responses were received. The data were analyzed by applying descriptive and inferential statistics in SPSS.
Findings
The results revealed that these journalists perceived themselves as information literate. The information literacy (IL) skills of journalists appeared to have a direct and positive effect on their lifelong learning, creativity, and work performance. In other words, the lifelong learning, creativity, and work performance of journalists increase as their levels of IL skills increase.
Practical implications
These results generated useful insights for academicians and organizations about the importance of IL in the workplace and its influence on organizational effectiveness and performance in gaining a sustainable competitive advantage. This knowledge might be crucial for media employers to initiate training programs for journalists to impart IL education.
Originality/value
This research would be a worthwhile contribution to the existing research on workplace IL, particularly in the context of journalists' workplace as no such comprehensive study using these variables appeared so far.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-06-2022-0345.
Details