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Article
Publication date: 22 August 2024

Jason Cong Lin

This study aims to examine and assess how sustainable development goal (SDG) Target 4.7 is incorporated in one leading higher education institution (HEI) in China (with a focus on…

Abstract

Purpose

This study aims to examine and assess how sustainable development goal (SDG) Target 4.7 is incorporated in one leading higher education institution (HEI) in China (with a focus on teacher-education programmes) from students’ perspectives.

Design/methodology/approach

This study uses document analysis and a semi-structured interview to analyse official and accessible documents of the programmes related to SDG Target 4.7 and recorded interviews with seven students across various Postgraduate Diploma in Education programmes in the field of education at the examined university.

Findings

SDG Target 4.7 is absent in the related documents. Challenges and barriers for students include limited opportunity to be informed about SDG Target 4.7, limited topics covered, ineffective pedagogies and students’ diverse needs being neglected and teachers not giving immediate feedback. Given the opportunities in teaching and learning SDG Target 4.7, such as students are keen to learn and implement SDG Target 4.7, future directions could be reducing teachers’ lecturing and increasing student engagement in multiple ways, providing concrete examples that are relevant to students’ lives and giving immediate feedback and designing more related courses to specifically and systematically teach SDG Target 4.7.

Originality/value

This study contributes to the field by identifying and deeply analysing an interesting and representative non-western case that remains underexplored in literature. In this sense, it helps international readers to generate a more comprehensive understanding of Chinese approaches to SDGs in its higher education system, develop a more holistic global discourse on incorporating SDGs into HEIs and compare the similarities and differences between different countries’ approaches.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 27 August 2024

Mohammad A.A. Zaid and Ayman Issa

Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level…

Abstract

Purpose

Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated by board gender diversity. This paper aims to contribute to the ongoing debate by using a panel data set comprising 905 Chinese listed firms over a five-year period from 2015 to 2019.

Design/methodology/approach

To generate solid findings and overcome the potential endogeneity bias, various econometric estimators, namely, ordinary least squares, two-step generalized method of moments, robust two-stage least squares and subsample analysis, have been carefully used. More interestingly, the study’s results remain consistent across different estimation methods.

Findings

The results reveal a statistically significant positive link between audit fees and corporate charitable giving. More interestingly, this connection strengthens with a higher representation of women directors on the board, particularly when there are three or more female directors. Furthermore, the results suggest that nonstate-owned firms exhibit greater motivation to participate in charitable giving initiatives compared to state-owned counterparts.

Practical implications

Stakeholders from various groups should attentively recognize the importance of gender-diverse boards as a dynamic factor impacting the association between audit fees and corporate charitable giving.

Originality/value

To the best of the authors’ knowledge, the crushing majority of the preceding research has not delved deeply into the critical role of board gender diversity in the relationship between audit fees and corporate charitable donations. Hence, this study provides a profound understanding of how audit fees predict corporate philanthropic initiatives.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 30 August 2024

Umer Sahil Maqsood, Shihao Wang and R.M. Ammar Zahid

In the context of an evolving digital-based global economy, this study aims to investige the impact of digital transformation (DT) on a firm’s internal control (IC) quality. It…

Abstract

Purpose

In the context of an evolving digital-based global economy, this study aims to investige the impact of digital transformation (DT) on a firm’s internal control (IC) quality. It also explores how the personal traits of (CEOs) – such as age, gender and educational background – intersect with DT to shape the IC quality in various types of state-owned enterprises (SOEs).

Design/methodology/approach

The study uses the data from China A-shares non-financial enterprises, listed on Shanghai and Shenzhen stock exchanges between 2007 and 2020. Using the fixed effect regression method alongside various statistical techniques, such as propensity score matching, alternative analysis and instrumental variables analysis, yields robust findings. These methods effectively address issues related to functional form misspecification and potential biases from omitted explanatory variables.

Findings

The findings reveal a positive impact of DT on firm IC quality, and this impact is more pronounced in firms when the CEO is female, young and possesses a higher level of education. Notably, the study also distinguishes between central and local state-owned enterprises (SOEs), highlighting that DT has a greater influence on IC quality in central SOEs, where CEOs often have higher political ranks and closer to government monitoring. Overall, the findings are robust and consist to alternative variable and other statistical methods.

Research limitations/implications

Following are the significant implications for both academia and business. First, firms that effectively adopt DT to enhance IC not only gain a strategic advantage over competitors but also establish efficient risk management practices and a robust IC system. Second, better IC resulting from DT can enhance investor and stakeholder confidence. This is particularly important for publicly traded companies, where investors and analysts closely scrutinize the robustness of IC systems. Third, DT could result in cost savings over time, as automation and streamlined processes may reduce the need for manual efforts and resource-intensive tasks associated with IC.

Originality/value

The findings are contributed to the literature in multiple ways. It enhances our comprehension of the intricate DT-IC quality relationship, and provides valuable insights into the transformative impact of DT on organizational operations and risk management. It also introduces a novel perspective by investigating how CEOs personal traits intersect with DT to shape IC quality, contributing to upper echelons theory. Furthermore, it expands the discussions on firm ownership by considering the types of SOEs (central vs. local), in the DT-IC quality context.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 27 August 2024

Jean-Eric Pelet, Bonnie Canziani and Nic Terblanche

Teaching wine tasting online is challenging, even given the curated digital tools of the Wine and Spirit Education Trust, a highly renowned online wine certification system is…

Abstract

Purpose

Teaching wine tasting online is challenging, even given the curated digital tools of the Wine and Spirit Education Trust, a highly renowned online wine certification system is used. This paper aims to initially explore wine experts’ opinions about online wine education and subsequently examine the feasibility of customizing wine appreciation lexicons for Chinese learners.

Design/methodology/approach

A two-study multimethod approach was adopted. Study 1, a two-stage Delphi study, was conducted with 17 wine experts representing a number of countries, using a mix of closed/open-ended questions in an online survey. Data was collected in a market study in Study 2, conducted at agricultural markets in Thailand (pilot test) and China. Dialogues with market sellers were undertaken, evoking mental imagery of wine descriptors to explore the relevance of traditional versus local aromas and flavors in describing wine.

Findings

Findings concentrate on three main areas: general advantages/disadvantages of online wine education, reactions toward asynchronous/synchronous methods of wine tasting and, finally, the feasibility of customizing a wine appreciation lexicon for Chinese learners.

Originality/value

The study presents novel insights into the role of online wine education in China.

Details

International Journal of Wine Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1062

Keywords

Open Access
Article
Publication date: 11 September 2024

Mengxi Yang, Jie Guo, Lei Zhu, Huijie Zhu, Xia Song, Hui Zhang and Tianxiang Xu

Objectively evaluating the fairness of the algorithm, exploring in specific scenarios combined with scenario characteristics and constructing the algorithm fairness evaluation…

Abstract

Purpose

Objectively evaluating the fairness of the algorithm, exploring in specific scenarios combined with scenario characteristics and constructing the algorithm fairness evaluation index system in specific scenarios.

Design/methodology/approach

This paper selects marketing scenarios, and in accordance with the idea of “theory construction-scene feature extraction-enterprise practice,” summarizes the definition and standard of fairness, combs the application link process of marketing algorithms and establishes the fairness evaluation index system of marketing equity allocation algorithms. Taking simulated marketing data as an example, the fairness performance of marketing algorithms in some feature areas is measured, and the effectiveness of the evaluation system proposed in this paper is verified.

Findings

The study reached the following conclusions: (1) Different fairness evaluation criteria have different emphases, and may produce different results. Therefore, different fairness definitions and standards should be selected in different fields according to the characteristics of the scene. (2) The fairness of the marketing equity distribution algorithm can be measured from three aspects: marketing coverage, marketing intensity and marketing frequency. Specifically, for the fairness of coverage, two standards of equal opportunity and different misjudgment rates are selected, and the standard of group fairness is selected for intensity and frequency. (3) For different characteristic fields, different degrees of fairness restrictions should be imposed, and the interpretation of their calculation results and the means of subsequent intervention should also be different according to the marketing objectives and industry characteristics.

Research limitations/implications

First of all, the fairness sensitivity of different feature fields is different, but this paper does not classify the importance of feature fields. In the future, we can build a classification table of sensitive attributes according to the importance of sensitive attributes to give different evaluation and protection priorities. Second, in this paper, only one set of marketing data simulation data is selected to measure the overall algorithm fairness, after which multiple sets of marketing campaigns can be measured and compared to reflect the long-term performance of marketing algorithm fairness. Third, this paper does not continue to explore interventions and measures to improve algorithmic fairness. Different feature fields should be subject to different degrees of fairness constraints, and therefore their subsequent interventions should be different, which needs to be continued to be explored in future research.

Practical implications

This paper combines the specific features of marketing scenarios and selects appropriate fairness evaluation criteria to build an index system for fairness evaluation of marketing algorithms, which provides a reference for assessing and managing the fairness of marketing algorithms.

Social implications

Algorithm governance and algorithmic fairness are very important issues in the era of artificial intelligence, and the construction of the algorithmic fairness evaluation index system in marketing scenarios in this paper lays a safe foundation for the application of AI algorithms and technologies in marketing scenarios, provides tools and means of algorithm governance and empowers the promotion of safe, efficient and orderly development of algorithms.

Originality/value

In this paper, firstly, the standards of fairness are comprehensively sorted out, and the difference between different standards and evaluation focuses is clarified, and secondly, focusing on the marketing scenario, combined with its characteristics, key fairness evaluation links are put forward, and different standards are innovatively selected to evaluate the fairness in the process of applying marketing algorithms and to build the corresponding index system, which forms the systematic fairness evaluation tool of marketing algorithms.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 5 April 2024

Miquel Centelles and Núria Ferran-Ferrer

Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific…

Abstract

Purpose

Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.

Design/methodology/approach

This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.

Findings

This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.

Originality/value

The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.

Article
Publication date: 2 September 2024

Leila Lotfi Dehkharghani, Jane Menzies, Andrea North-Samardzic and Sarah Jane Casey

This study aims to explore academic women’s silence from the perspective of social cognitive theory (Bandura, 1986), by examining the triadic influences of the individual…

Abstract

Purpose

This study aims to explore academic women’s silence from the perspective of social cognitive theory (Bandura, 1986), by examining the triadic influences of the individual, environment and behaviour, which impacts their silence. The study examines how women use personal, proxy and collective agency (Bandura, 2018) to reduce silence.

Design/methodology/approach

Interviewing 22 academics (20 women, 2 men) at a leading Polish university, this study used the Gioia et al. (2013) method to analyse the interviews, creating first- and second-order codes and final aggregated concepts.

Findings

This study finds, from an environmental perspective, that societal-level gendering, which is underpinned by critical social factors and institutional logics that are part of Poland’s culture promoting gender stereotypes and family values influences women’s silence. There is clear evidence for the regression of women’s rights, which compounds women’s silence. These societal-level factors influence a hierarchical, bureaucratic organizational structure, alongside gender segregation. From an individual perspective, reasons for silence include socialization, fear, women’s lack of power, inequality and self-silencing to mitigate harassment or discrimination. Collective agency was a strongly mentioned theme to help reduce silence, which includes implementing training and development initiatives, creating a safe platform to voice concerns, structural transformation and cultural change.

Originality/value

This study contributes to literature regarding women’s silence by exploring reasons for silence through the lens of Bandura’s social cognitive theory and agentic perspective, which demonstrates how silence could be reduced through collective action, in the understudied context of Poland, which highlights how country context intersects with organizational context and individual experience, influencing women’s silence.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 14 June 2024

Lu Yang, Meng Ye, Hongdi Wang and Weisheng Lu

This study explores the influence of female executives on the misalignment between corporate ESG commitments and practices, a phenomenon known as ESG decoupling. It also enhances…

Abstract

Purpose

This study explores the influence of female executives on the misalignment between corporate ESG commitments and practices, a phenomenon known as ESG decoupling. It also enhances the understanding of female power on affecting ESG decoupling under different ownership settings.

Design/methodology/approach

This study uses a quantitative research design to explore the impact mechanism of female executives’ proportion on corporate ESG decoupling under different ownership contexts based on a sample of 2,585 firm-year observations from publicly traded Chinese companies between 2011 and 2021.

Findings

Based on agency theory, upper echelons theory and gender socialization theory, our findings indicate that (1) female executives are significantly effective in reducing ESG decoupling, and (2) this effect is more pronounced in non-state-owned enterprises (non-SOEs) compared to state-owned enterprises (SOEs).

Originality/value

This study contributes original insights into the ESG decoupling literature by demonstrating the external influences of corporate governance structure, particularly in the context of China’s unique corporate ownership environment. It also provides strong social implications by highlighting the role of gender dynamics in corporate governance, corporate social responsibility (CSR) behaviors and ESG alignment.

Details

International Journal of Gender and Entrepreneurship, vol. 16 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 18 January 2024

Yi Li, Xinyu Zhou, Xia Jiang, Fan Fan and Bo Song

This study aims to compares the effects of different human-like appearances (low vs. medium vs. high) of service robots (SRs) on consumer trust in service robots (CTSR), examines…

Abstract

Purpose

This study aims to compares the effects of different human-like appearances (low vs. medium vs. high) of service robots (SRs) on consumer trust in service robots (CTSR), examines the mediating role of perceived warmth (WA) and perceived competence (CO) and demonstrates the moderating role of culture and service setting.

Design/methodology/approach

The research design includes three scenario-based experiments (Chinese hotel setting, American hotel setting, Chinese hospital setting).

Findings

Study 1 found SR’s human-like appearance can arouse perceived anthropomorphism (PA), which positively affects CTSR through parallel mediators (WA and CO). Study 2 revealed consumers from Chinese (vs. American) culture had higher CTSR. Study 3 showed consumers had higher WA and CO for SRs in the credence (vs. experience) service setting. The authors also had an exploratory analysis of the uncanny valley phenomenon.

Practical implications

The findings have practical implications for promoting the diffusion of SRs in the hospitality industry. Managers can increase CTSR by augmenting the anthropomorphic design of SRs; however, they must consider the differences in this effect across all service recipients (consumers from different cultures) and service settings.

Originality/value

The authors introduce WA and CO as mediators between PA and CTSR and set the culture and service setting as moderators.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 9
Type: Research Article
ISSN: 0959-6119

Keywords

Book part
Publication date: 6 September 2024

Spencier R. Ciaralli

Past research has shown there is a relationship between body image, sexual behavior, and pleasure. However, the majority of this research has centered on heterosexual…

Abstract

Past research has shown there is a relationship between body image, sexual behavior, and pleasure. However, the majority of this research has centered on heterosexual participants. In this analysis, the author considers how this relationship between body image, sexual behavior, and pleasure may look within women and genderqueer individuals who are all AFAB (assigned female at birth) with 26 out of 30 participants identifying as LGBTQIA+. The author examines perceptions of body size, body hair, and genitals to consider how intersections of social structures – specifically internalized sexism, racism, and misogyny – influence the participants’ experience of sexual interactions. Both resistance and embodiment of traditional gender norms, even as queer women and genderqueer individuals, were examined in these narratives. The majority of the moments where traditional gender norms are examined describe situations when the participants were sexually interacting with cis-gendered men.

Details

Embodiment and Representations of Beauty
Type: Book
ISBN: 978-1-83797-994-3

Keywords

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