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1 – 10 of 696Social media platforms are increasingly used by activists to mobilize collective actions online and offline. Social media often provide visible information about group size…
Abstract
Purpose
Social media platforms are increasingly used by activists to mobilize collective actions online and offline. Social media often provide visible information about group size through system-generated cues. This study is based on social cognitive theory and examines how visible group size on social media influences individuals' self-efficacy, collective efficacy and intentions to participate in a collective action among groups with no prior collaboration experiences.
Design/methodology/approach
A between-subject online experiment was conducted with a sample of 188 undergraduate participants in a large public university in the United States. Six versions of a Facebook event page with identical contents were created. The study manipulated the group size shown on the event page (control, 102, 302, 502, 702 and 902). Participants were randomly assigned to one of the six conditions and asked to read and assess an event page that calls for a collective action. Then their collective efficacy, self-efficacy and intentions to participate were measured.
Findings
The results showed that the system-aggregated group size was not significantly associated with perceived collective efficacy, but there was a curvilinear relationship between the group size and perceived self-efficacy. Self-efficacy partially mediated the relationship between group size and intentions to participate; collective efficacy did not.
Originality/value
The study contributes to social movement theories by moving beyond personal grievance and identity theories to examine how individuals' efficacy beliefs can be affected by the cues that are afforded by social media platforms. The study shows that individuals use system-generated cues about the group size for assessing the perceived self-efficacy and collective efficacy in a group with no prior affiliations. Group size also influenced individual decisions to participate in collective actions through self-efficacy and collective efficacy.
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Richard E. (“Rick”) Barry and Michael J. (“Mike”) Steemson
Explores why it is that archivists and records managers rarely discuss important aspects of the highest ranking record‐keeping job in any country. There are plenty of issues about…
Abstract
Purpose
Explores why it is that archivists and records managers rarely discuss important aspects of the highest ranking record‐keeping job in any country. There are plenty of issues about what is or should be one of the most critical positions in any democratic society, whether at the national, state/provincial or local government level, worthy and in need of open discussion and debate within the professional community and more broadly in the public domain.
Design/methodology/approach
Using the controversial, ongoing case of President Bush's nomination of a new Archivist of the United States (historian Professor Allen Weinstein), this article focuses on some of the above issues.
Findings
Largely out of sight or earshot of the US public, US historians, archivists, librarians and information managers have united in community force to challenge President George W. Bush's nomination for the next Archivist of the United States. Discusses the possibilities of real or perceived political interference in the management of the nation's archives and especially ready public access to its Presidential records.
Originality/value
The dispute highlights changing thinking about what constitutes proper selection process and qualifications for national archivists that could stimulate professional debate world‐wide.
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Q. Jane Zhao, Nathan Cupido, Cynthia R. Whitehead and Maria Mylopoulos
Design, implementation, and evaluation are all important for integrated care. However, they miss one critical factor: education. The authors define “integrated care education” as…
Abstract
Purpose
Design, implementation, and evaluation are all important for integrated care. However, they miss one critical factor: education. The authors define “integrated care education” as meaningful learning that purposefully supports collaboration and the development of adaptive expertise in integrated care. The ECHO (Extensions for Community Health Outcomes) model is a novel digital health solution that uses technology-enabled learning (TEL) to facilitate, support, and model integrated care education. Using ECHO Concussion as a case study, the authors describe the effects of technology-enabled integrated care education on the micro-, meso-, and macro-dimensions of integrated care.
Design/methodology/approach
This case study was constructed using data extracted from ECHO Concussion from video-archived sessions, participant observation, and internal program evaluation memos. The research team met regularly to discuss the development of relevant themes to the dimensions of integrated care.
Findings
On the micro-level, clinical integration occurs through case-based learning and the development of adaptive expertise. On the meso-level, professional integration is achieved through the development of the “specialist generalist,” professional networks and empathy. Finally, on the macro-level, ECHO Concussion and the ECHO model achieve vertical and horizontal system integration in the delivery of integrated care. Vertical integration is achieved through ECHO by educating and connecting providers across sectors from primary to quaternary levels of care. Horizontal integration is achieved through the establishment of lateral peer-based networks across sectors as a result of participation in ECHO sessions with a focus on population-level health.
Originality/value
This case study examines the role of education in the delivery of integrated care through one program, ECHO Concussion. Using the three dimensions of integrated care on the micro-, meso-, and macro-levels, this case study is the first explicit operationalization of ECHO as a means of delivering integrated care education and supporting integrated care delivery.
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Mohd Azrai Azman, Carol K.H. Hon, Bo Xia, Boon L. Lee and Martin Skitmore
Many large construction firms (LCFs) adopt product diversification (PD) to counter downturns and spread risks. However, no detailed information is available concerning the type of…
Abstract
Purpose
Many large construction firms (LCFs) adopt product diversification (PD) to counter downturns and spread risks. However, no detailed information is available concerning the type of PD that improves their performance. In addition, it is still uncertain how much changes in institutional dimensions influence the effectiveness of PD. Therefore, the aim is to resolve this issue by establishing a model that shows the extent of this influence.
Design/methodology/approach
The generalised method of moments (GMM) estimator is used to model the PD strategies of 86 LCFs in Malaysia over 14 years (2003–2016) and its impact on productivity and profitability performance.
Findings
Unrelated diversification (UD) decreased firm performance in 2003–2016, while related diversification (RD) had a positive impact during the more liberal 2010–2016 phase. The models show that the impact of PD is highly dependent on changes in institutional dimensions.
Practical implications
Firstly, managers may adjust the type of PD and its level of diversification to improve firm performance. Secondly, they may devise PD strategies based on changes in institutional dimensions to maximise their effectiveness.
Originality/value
The study contributes to the literature by determining the optimal amount of PD (including RD and UD) and its impact on performance. Secondly, the study is the first to investigate the moderating relationship of the institutional dimensions of economic and regulatory institutions on PD-firm performance. Thirdly, the study is the first to explore the components of technical-scale-scope economies (movement towards and around the production frontier), this being crucial to the strategy that was only conjectured in previous studies.
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Theodore F. Figinski, Alicia Lloro and Phillip Li
This study provides new evidence on the effect of compulsory schooling laws on educational attainment and earnings. First, we re-examine the effect of compulsory schooling laws…
Abstract
This study provides new evidence on the effect of compulsory schooling laws on educational attainment and earnings. First, we re-examine the effect of compulsory schooling laws for cohorts born between 1900 and 1964 (“older cohorts”) using newly available data that match administrative earnings records with the survey data. Second, we provide among the first evidence on cohorts born between 1977 and 1996 (“younger cohorts”). Our findings suggest that compulsory schooling laws increased the educational attainment of older cohorts, but had no economically significant effect on the educational attainment of younger cohorts. We are unable to find consistent evidence that compulsory schooling laws increased the earnings of older cohorts – a finding which adds to growing evidence that compulsory schooling laws are less beneficial than earlier studies suggest.
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Tyrone M. Carlin, Nigel Finch and Khairil Faizal Khairi
The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting…
Abstract
Purpose
The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment testing.
Design/methodology/approach
The adoption of IAS in Singapore from 1 July 2004 introduced a highly technical standard (financial reporting standards – FRS 36) which has challenged many preparers. While it is generally accepted that accounting compliance may be suboptimal in transition periods as preparers accommodate change, it is assumed compliance quality improves with the passage of time. This study examines compliance of the largest 168 Singaporean goodwill‐intensive firms over a three year period, 2005‐2007, to interrogate compliance quality post‐transition.
Findings
The paper reports distinctly poor compliance systemically over the three years across many facets of goodwill impairment testing disclosures including cash‐generating unit (CGU) definition and goodwill allocation, and key input variables used in estimating CGU recoverable amounts.
Practical implications
The results raise questions about the quality of accounting information among goodwill‐intensive firms in Singapore and the robustness of regulatory oversight institutions operating within Singapore.
Originality/value
The paper illustrates a novel approach to examining the issue of accounting quality under IFRS by examining compliance quality through large sample time‐series analysis focusing on note‐form disclosures.
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Lynne Siemens, Catherine Althaus and Charlotte Stange
The ultimate objective of any learning platform is student engagement with the material, instructor, and classmates. Little is currently known about students’ concerns regarding…
Abstract
The ultimate objective of any learning platform is student engagement with the material, instructor, and classmates. Little is currently known about students’ concerns regarding privacy, confidentiality, and information safety and the potential impact these may have on engagement within an online learning environment. Existing literature and practice must be supplemented with awareness of the importance of student perceptions concerning privacy and confidentiality if online learning engagement is to be maximized. Our exploratory research shows that students do experience concerns, that these concerns can be impacted by the professional school status of the students in question, and that students take steps to create safety accordingly. As a result, student engagement within an online learning environment is different than its physical counterpart. Our findings and subsequent recommendations suggest more can be done to maximize the notion of learning safety and student online learning engagement.
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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The purpose of this chapter is to examine the reporting practices on intangible assets from the perspective of a post-transition economy. The chapter explores the significance of…
Abstract
Purpose
The purpose of this chapter is to examine the reporting practices on intangible assets from the perspective of a post-transition economy. The chapter explores the significance of intangibles and the content of the disclosures provided by companies in annual reports.
Methodology/approach
The analysis is qualitative in nature. Annual reports of selected Slovene publicly traded companies are analysed. The research is based on the analysis of required disclosures by International Financial Reporting Standards (IFRS) and an analysis of voluntary disclosures provided by companies for the 2007–2011 financial years.
Findings
The results indicate that intangibles are less significant in comparison with publicly traded companies from traditionally developed economies. The analysis of disclosures reveals that companies provide almost exclusively the disclosures required by IFRS, while voluntary disclosures are not provided. Furthermore, results indicate deficiencies in financial reporting practices related to required disclosures.
Research limitations
The analysis is conducted on a small sample of companies. This is a consequence of the fact that a limited number of companies is trading on Ljubljana Stock Exchange. In the primary and standard quotation of shares, only 25 companies are present.
Practical implications
Since a growing stream of research emphasises the importance of intangibles for companies’ performance, the findings indicate possibilities for improvement of financial reporting.
Originality/value
The research findings contribute to existing research in the field of accounting for intangibles from the perspective of a post-transition economy. More studies of this kind in transition and post-transition economies using IFRS have yet to be performed.
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Tyrone M. Carlin and Nigel Finch
The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the…
Abstract
Purpose
The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (IFRS).
Design/methodology/approach
The research question is addressed using an empirical archival approach with an emphasis on note‐form disclosures in the audited financial accounts of 200 goodwill‐intensive firms listed on the Australian Securities Exchange at 2006. The disclosures regarding impairment testing methodologies along with key input variables for the estimation of recoverable amounts are catalogued and an assessment is made of the extent to which such disclosures confirm with the requirement of AASB136.
Findings
The results provide evidence of systematic non‐compliance with the disclosure requirements of the IFRS goodwill impairment testing regime on the part of large listed Australian firms. Insight is gained into the level of difficulty experienced by large, sophisticated and well‐resourced organisations in confronting the challenges associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia.
Originality/value
While previous goodwill impairment testing studies have examined discount rate selection by reporting entities as one input variable solely under the value in use method, this paper provides empirical insights into all aspects of goodwill impairment testing for value in use, fair value and mixed method firms, cataloguing growth rate and forecast period disclosures. The paper provides a baseline study of compliance quality at the inception of IFRS in Australia.
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