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Article
Publication date: 14 March 2023

Robert Rieg, Jan-Hendrik Meier and Carmen Finckh

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…

Abstract

Purpose

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.

Design/methodology/approach

With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.

Findings

The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).

Research limitations/implications

The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.

Practical implications

The results challenge the current role discussion of professional organizations for management accountants as business partners.

Originality/value

The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Book part
Publication date: 20 March 2024

María del Carmen Rodríguez de France

No matter how dominant a worldview is, there are always other ways of interpreting the world. (Littlebear, 2000, p. 79)
No matter how dominant a worldview is, there are always…

Abstract

No matter how dominant a worldview is, there are always other ways of interpreting the world. (Littlebear, 2000, p. 79)

No matter how dominant a worldview is, there are always other ways of interpreting the world. (Littlebear, 2000, p. 79)

These words resonated with me when I first started my career in higher education in Canada 15 years after being a school teacher for much of my young adult life in México. Back then, in Mexico, I took for granted the way in which I lived my values. While there were instances and contexts where those values were challenged, it was not until I moved to Canada that I started redefining and reshaping my worldview, negotiating what was negotiable within me, and fighting to maintain my position in what was not negotiable. I am still learning to navigate the world of postsecondary education where I have learned that, as Siksika Elder Leroy Littlebear (2000) observes, “No one has a pure worldview that is 100 percent Indigenous or Eurocentric; rather, everyone has an integrated mind, a fluxing and ambidextrous consciousness” (p. 85). How then, do I show all of who I am when my position toward Indigenous history, culture, language, and values is informed by my own upbringing and experience and consequently might be perceived as “biased”?

This auto-ethnographic chapter addresses this question by presenting a case study where I reflect on Littlebear's (2000) observations on the fluidity of worldviews and the development of an “ambidextrous consciousness,” and how those principles have allowed me the space to be my authentic self despite the different ontological and axiological orientations I have encountered my work in higher education.

Details

Worldviews and Values in Higher Education
Type: Book
ISBN: 978-1-80262-898-2

Keywords

Open Access
Article
Publication date: 28 February 2023

Maria Jesus Rios Romero, Carmen Abril and Elena Urquia-Grande

The growth in the number of nongovernmental organizations (NGOs) worldwide has led to increased competition for donations. A stronger NGO brand equity will make donors more…

2183

Abstract

Purpose

The growth in the number of nongovernmental organizations (NGOs) worldwide has led to increased competition for donations. A stronger NGO brand equity will make donors more attracted to an organization, compelling them to increase both their donations and their commitment. The goal of this study is to propose a novel donor-based brand equity model. The present study takes into consideration the special characteristics that donors confer to NGOs—specific examples of nonprofit organizations (NPOs) that demand higher moral capital. The suggested framework considers the donor's perspective of NGO brand equity and identifies new dimensions: familiarity (recall, brand strength and brand identification), associations (authenticity, reputation and differentiation) and commitment (attitudinal, emotional) by building on previous NPOs and consumer-based brand equity models.

Design/methodology/approach

Based on the analysis of the literature, the authors propose an NGO donor-based brand equity model, which the authors test with a convenience sample of 137 individuals through partial least squares structural equation modeling.

Findings

The results of this study demonstrate the positive effects of brand reputation, brand differentiation, brand identification and brand commitment on donor-based brand equity.

Practical implications

The novel proposed model will help NGO managers better understand the sources of brand equity from the donor's perspective and more efficiently manage their resources and activities to strengthen their NGO's brand equity.

Originality/value

This paper provides a novel, multidimensional NGO donor-based brand equity model that is oriented to the specific characteristics of NGOs; this orientation distinguishes it from previous NPOs and commercial brand equity models.

研究目的

隨著全球的非政府組織的數目不斷增加, 爭取捐款的競爭也日趨激烈。一個強大的非政府組織品牌資產, 會吸引捐款者、使其對該組織更為關注, 因而驅使他們增加捐助和支持。本研究擬提出一個新穎的、以捐助者為基礎的品牌資產模型。我們這個建議, 考慮了捐助者賦予非政府組織的一些特徵, 而這些非政府組織是一些強烈要求更高道德資本的特殊例子。我們建議的框架, 考慮了捐助者如何從其角度看待非政府組織的品牌資產, 亦建立了新的層面, 這包括熟悉度 (回憶、品牌強度、品牌識別) 、關聯 (真確性、聲譽、差異化) 、以及支持度 (在態度上的、或在情感上的); 建立這框架, 是透過研究以往的非政府組織、以及以消費者為基礎的品牌資產模型, 並以此為基礎而完成的。

研究設計/方法

我們分析有關的文獻, 並以此為基礎, 提出一個以捐助者為基礎的非政府組織的品牌資產模型。我們使用偏最小平方法的結構方程模型, 並測試了隨便抽樣的137個獨立個體, 來試驗這個新模型。

研究結果

研究結果顯示, 品牌信譽、品牌差異化、品牌識別和品牌忠誠度, 均會對以捐助者為基礎的品牌資產帶來正面的影響。

實務方面的啟示

我們提出的新模型, 讓非政府組織的管理人員能從捐助者的角度、去進一步瞭解品牌資產的來源, 從而更能有效地管理資源和組織的活動, 以便強化組織的品牌資產。

研究的原創性/價值

研究提供了以非政府組織特徵為導向的一個、以捐助者為基礎的新穎而俱多層面的非政府組織品牌資產模型。這個研究取向、有別於過往的非營利組織或商業性的品牌資產模型。

Details

European Journal of Management and Business Economics, vol. 32 no. 4
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 22 December 2023

Zakeya Sanad and Hidaya Al Lawati

In recent years, the field of financial technology (Fintech) has garnered significant attention due to advancements in technology, evolving consumer preferences and the growing…

Abstract

Purpose

In recent years, the field of financial technology (Fintech) has garnered significant attention due to advancements in technology, evolving consumer preferences and the growing need for financial services that are more accessible and user-friendly. The exponential expansion of Fintech is presenting novel prospects and obstacles for business. This study aims to investigate the relationship between gender diversity on corporate boards and firms’ performance, with a particular focus on the moderating role of Fintech.

Design/methodology/approach

The study sample consisted of financial sector firms listed on the Bahrain Bourse (banks and insurance firms) during the period 2016–2022. The data were gathered primarily from annual reports and the Bahrain Bourse website. The independent variable represents the percentage of female directors on corporate boards while firms’ accounting and market-based performance were measured using return on assets and Tobin’s Q variables. The moderating variable, Fintech, was measured using a checklist developed using the Global Fintech Adoption Index. Fixed effect (FE) regression was used to analyze the study data. An alternative gender diversity measure was used to test the reliability of the main regression analysis.

Findings

The results of the study indicate a positive relationship between gender diversity on corporate boards and financial performance. Additionally, the findings of the study highlighted the positive impact of Fintech practices on firms’ performance. Nevertheless, the impact of Fintech on the relationship between board gender diversity and corporate performance was found to be insignificant.

Research limitations/implications

The study sample included a particular sector in a single country, which may limit the generalizability of the findings. Also, the current study applied FE regression to analyze the data; however, other econometric approaches could be used to overcome the endogeneity issue.

Practical implications

The findings of this study may have implications for policymakers and society, particularly in terms of promoting gender diversity and Fintech innovation.

Originality/value

This study contributes to the existing body of research by examining the potential impact of the percentage of female directors and the utilization of Fintech on firms’ performance in Bahrain. Given the ongoing endeavors to provide advanced Fintech solutions in the financial sector and the increasing focus on enhancing gender diversity in Bahraini corporate boards, this research aims to provide additional evidence in this domain. Moreover, this study stands out as one of the limited number of research endeavors that use Fintech as a moderating variable in the investigation of the impact of female directors on firms’ performance.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Open Access
Article
Publication date: 19 October 2023

Bình Nghiêm-Phú, Trang Thị-Thu Hoàng, Hương Thu Kiều and Hương Lan Vũ

Research about tourism impacts is abundant. However, existing studies often investigate tourism impacts from residents’ and tourists’ perspectives. The study targeting students is…

Abstract

Purpose

Research about tourism impacts is abundant. However, existing studies often investigate tourism impacts from residents’ and tourists’ perspectives. The study targeting students is absent. The students’ perception and evaluation of tourism impact must be investigated independently to have more insights into improving the current education curriculum, which covertly addresses the impacts. Therefore, this study aims to examine university students’ perception of tourism impacts as young tourists to provide implications for better teaching of such content in the future.

Design/methodology/approach

Vietnam was chosen as the context, and a mixed method was employed. First, free elicitation with 118 university students was carried out to identify the students’ perceived impacts (109 items, four categories). Second, structured surveys using the previously generated content with 243 and 224 university students were implemented to identify the latent structures of the impacts (3-4 factors per impact category).

Findings

Tourism impacts can be dually perceived. In other words, they can come in positive or negative forms or are directed toward the destinations or the residents. However, being positive or negative, or affecting the place or the people, tourism impacts have some general and universal elements concerning the economic, sociocultural and environmental ones. In addition, they have some specific and contextual aspects, such as cross-border marriages, child labor and economic autonomy loss.

Originality/value

Tourism impacts seen from the perspective of university students are relatable and valuable for tourism education. Educators in Vietnam should consider revising the current curriculum to address all the tourism impacts overtly.

Details

Southeast Asia: A Multidisciplinary Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1819-5091

Keywords

Article
Publication date: 5 March 2024

Yueh-Chun Huang, Soo Jung Park and Ru-Jer Wang

This study analyzes the advantages and disadvantages of the electoral mechanism of local education superintendents in South Korea, draws conclusions and makes suggestions for…

Abstract

Purpose

This study analyzes the advantages and disadvantages of the electoral mechanism of local education superintendents in South Korea, draws conclusions and makes suggestions for future reforms.

Design/methodology/approach

The research method of this study included document analysis and interviews. Document analysis was used to collect and analyze the relevant official documents of education superintendents across countries. Semi-structured interviews were conducted with four professors and two superintendents.

Findings

The results of the interviews indicate the following: 1) Korean stakeholders are getting more familiar with the direct election of superintendents, as the interviews indicate a more mature direct election system due to previous experience and public officials taking direct election into account; 2) The direct election of superintendents has advantages and disadvantages. The advantages include increasing the participation of the general public in education, and the disadvantages include conflict between the central government and local superintendents belonging to different political parties. However, the current system is likely to be retained; 3) The superintendent systems in various countries differ due to their respective traditions and social contexts. However, the authors can always learn lessons and implications from foreign countries if the authors compare their education systems with their foreign counterparts.

Research limitations/implications

As far research limitations, although this was a small study, it shows the importance of collecting multiple stakeholders' views on the direct election of education superintendents as a basis for future reform of education management.

Practical implications

The Korean system for electing superintendents provides a good model for other countries reflecting on the educational autonomy and accountabilities of their own systems.

Social implications

The direct election of superintendents provides an example of professionalism, independence and political neutrality in education that other countries can learn from. The separation of general and educational administration in Korea through direct elections protects educational activities from political influence.

Originality/value

In terms of originality/value, this study adds a new perspective to the debate about whether the general public should directly elect education superintendents, as well as to the literature on local education management.

Details

International Journal of Comparative Education and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2396-7404

Keywords

Article
Publication date: 24 November 2022

Sara Camacho-de la Parra, Florina Guadalupe Arredondo-Trapero, Eva María Guerra-Leal and José Carlos Vázquez-Parra

This article aims to analyze the anthropocentrism vs ethics of care positions of a group of undergraduate students at a private university in Mexico to test gender variable…

Abstract

Purpose

This article aims to analyze the anthropocentrism vs ethics of care positions of a group of undergraduate students at a private university in Mexico to test gender variable differences in their perspectives. There are two hypotheses: (1) there is a statistically significant difference between male and female genders related to anthropocentrism vs ethics of care positions, and if so, (2) the differences are attributable to women having a more ethics of care position than men. Participants were 561 undergraduate students from a private university in Mexico (257 female, 304 male). The findings demonstrated that both hypotheses were supported by the ethics of care, where the individual rights perspective is set aside to seek collective and holistic well-being.

Design/methodology/approach

T-tests were performed to test gender differences in anthropocentrism and ethics of care.

Findings

The results showed statistical differences based on gender (sig.000) and that women are less anthropocentric (or more oriented toward an ethics of care than men (female:1.64 and male:1.94). Ethics of care of female position is more defined than that of men. As a conclusion, men are more oriented to anthropocentrism, which reflects a lack of environmental connection by not assuming themselves as part of it and by defending the right of resources exploitation. On the contrary, women tend to respond from an ethic of care that means a more harmonious relationship with nature. In addition, women tend to assume a relationship with the environment, without hierarchy or supremacy towards it, and tend to reject the demand for the exploitation of the planet's resources as part of a right that human beings have historically assumed.

Research limitations/implications

One of the limitations of this study is that it has been carried out in a university educational context with exclusively undergraduate students. It would be interesting to validate these anthropocentric vs ethics of care positions in different university groups, including professors and academic managers. Studying this concept in diverse contexts such as business, government and civil society would also be engaging. In addition, the authors recognize that the study is limited by its small population, which means that a balance between men and women or disciplines could not be guaranteed. However, the authors believe that although the results may not be considered exhaustive or conclusive, the results shed light for possible new studies in which the population is expanded. This is an exploratory study.

Practical implications

These results have practical implications for universities. In the classroom and in the university environment, students can learn to question the way they relate to the environment. Anthropocentrism (more accentuated in men) is assumed to be separate from the environment and with the right to its exploitation. Contrary to anthropocentrism, it is necessary to explore other positions such as the ethics of care or feminine ethics, more pronounced in women. Universities can develop environmental sustainability projects under the leadership of women, without claiming to be exclusive to them. In this way, the ethic of care approach can be put into practice and thus begin the necessary change for a new environmental relationship perspective.

Originality/value

Universities are required to provide an educational orientation towards Sustainable Development Goal (SDG) particularly those that respond to the climate crisis. To this end, it is necessary to promote a new environmental awareness that critically question anthropocentric models based on the supremacy over the environment. The ethics of care or feminine ethics, contrary to the previous position, assumes that the person is part of the environment and is oriented to its care and healing of the damage caused to restore this network of the human being with nature. The originality of this study lies in demonstrating how women exhibit a different relationship with the environment, oriented to the ethics of care, and how their posture shows a difference with anthropocentrism, which is stronger in men.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 5
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 24 October 2023

Morgan A. Douglass, Meghan A. Crabtree, Linda R. Stanley, Randall C. Swaim and Mark A. Prince

This study aims to examine a second-order latent variable of family functioning built from two established protective factors for American Indian (AI) youth, i.e. family cohesion…

Abstract

Purpose

This study aims to examine a second-order latent variable of family functioning built from two established protective factors for American Indian (AI) youth, i.e. family cohesion and parental monitoring. This study then examines if family functioning is related to alcohol use frequency or age of initiation for AI youth. Additionally, this study examines if family functioning served as a moderator for the risk factor of peer alcohol use.

Design/methodology/approach

Data came from the 2021 Our Youth, Our Future survey. Participants were 4,373 AI adolescents from Grades 6–12 across the contiguous USA. Structural equation modeling (SEM) was used to test the latent variable of family functioning. Structural paths and interaction terms between peer use and family functioning were added to the SEM to explore direct and moderating effects.

Findings

Family cohesion and parental monitoring were best represented by a second-order latent variable of family functioning, which was related to later initiation and lower alcohol use frequency.

Practical implications

The findings regarding the initiation of alcohol use may be applicable to prevention programs, with family functioning serving as a protective factor for the initiation of alcohol use. Programs working toward alcohol prevention may be best served by focusing on family-based programs.

Originality/value

The latent variable of family functioning is appropriate for use in AI samples. Family functioning, which is an inherent resilience factor in AI communities, was shown to be protective against harmful alcohol use behaviors.

Details

Drugs, Habits and Social Policy, vol. 24 no. 4
Type: Research Article
ISSN: 2752-6739

Keywords

Open Access
Article
Publication date: 31 January 2023

Skania Geldres-Weiss, Inés Küster-Boluda and Natalia Vila-López

This paper studies, based on the theory of service-dominant logic, the effect of value co-creation practices (linking and materializing) on engagement dimensions (popularity…

1479

Abstract

Purpose

This paper studies, based on the theory of service-dominant logic, the effect of value co-creation practices (linking and materializing) on engagement dimensions (popularity, commitment and virality). The main objective is to analyze the influence of value co-creation practices on engagement at international trade shows organizer association on Twitter.

Design/methodology/approach

This paper studies the usage of Twitter by the Specialty Food Association, which organizes one of the top five foods and beverage international trade show in the United States. To achieve the research objective, the authors have analyzed 1,608 posts on Twitter from the Twitter account @Specialty_Food. A content analysis was performed using Krippendorff's (2004) recommendations, and the data were analyzed using regression analysis with optimal scaling and Kruskal–Wallis Test.

Findings

According to the results, some materializing practices influence popularity, commitment, virality and global engagement on Twitter. While the usage of some linking practices influences respectively commitment and popularity.

Originality

These results provide valuable information for business-to-business (B2B) contexts and answer a research gap reported in previous literature, which affirms that more research is needed about the relationship between service systems and engagement. From a general view, to generate more engagement on social media in B2B contexts, it is recommended to prioritize posts that incorporate live and online events based on collaborative and dynamic human interactions, following by business ideas and business cases.

Details

European Journal of Management and Business Economics, vol. 32 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 28 February 2024

Kaleb L. Briscoe and Veronica A. Jones

Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and…

Abstract

Purpose

Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and addressing issues of race and racism to understand how People of Color are oppressed. Through rhetoric and legislative bans, this current anti-CRT movement uses race-neutral policies and practices to limit and eliminate CRT scholars, especially faculty members, from teaching and researching critical pedagogies and other race-based topics.

Design/methodology/approach

Through semi-structured interviews using Critical Race Methodology (CRM), the authors sought to understand how 40 faculty members challenged the dominant narratives presented by administrators through their responses to CRT bans. Additionally, this work aimed to examine how administrators’ responses complicate how faculty make sense of CRT bans.

Findings

Findings describe three major themes: (1) how administrators failed to respond to CRT bans, which to faculty indicated their desire to present a neutral stance as the middle ground between faculty and legislators; (2) the type of rhetoric administrators engaged in exemplified authoritarian approaches that upheld status quo narratives about diversity, exposing their inability to stand against oppressive dominant narratives; and (3) institutional leaders’ refusal to address the true threats that faculty members faced reinforced the racialized harm that individuals engaging in CRT work must navigate individually.

Originality/value

This study is one of the few that provide empirical data on this current anti-CRT movement, including problematizing the CRT bans, and how it affects campus constituents such as faculty members.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

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