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1 – 10 of 13Nan Hu, Rong Huang, Xu Li and Ling Liu
Existing literature in experimental accounting research suggests that accounting professionals and people with accounting backgrounds tend to have a lower level of moral reasoning…
Abstract
Purpose
Existing literature in experimental accounting research suggests that accounting professionals and people with accounting backgrounds tend to have a lower level of moral reasoning and ethical development. Motivated by these findings, this paper aims to examine whether chief executive officers (CEOs) with accounting backgrounds have an impact on firms’ earnings management behavior and the level of accounting conservatism.
Design/methodology/approach
The authors classify CEOs into those with and without accounting backgrounds using BoardEx data. Using discretionary accruals from several different models, they do not find that CEOs with accounting backgrounds are more likely to engage in income-increasing accruals. However, the authors find that CEOs with accounting backgrounds exhibit lower levels of conservatism, proxied by C-scores and T-scores (Basu, 1997). This finding suggests that CEOs with accounting backgrounds recognize bad news more quickly than good news, consistent with the accounting principle of “anticipating all losses but anticipating no gains”.
Findings
The authors show that firms whose CEOs have accounting backgrounds exhibit lower levels of accounting conservatism. However, these firms do not exhibit higher levels of income-increasing discretionary accruals. This study documents the impact of CEOs’ educational backgrounds on firms’ accounting choices and confirms prior findings in experimental accounting research using large sample archival data.
Originality/value
This paper is the first study that investigates the impact of CEOs’ accounting backgrounds on firms’ financial reporting policy. The findings may have some policy implications. If accounting backgrounds of CEOs can make a significant difference on firms’ behavior, it is reasonable to make CEOs accountable for the quality of financial reporting. This paper is one of the first to empirically test inferences drawn by experimental accounting research. There has been a gap between archival and experimental accounting studies. The authors propose that interesting research questions can be addressed by filling in such a gap.
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Kelvin Leong, Anna Sung, David Au and Claire Blanchard
Microlearning has been considered as a promising topic in work-based learning. This paper aims to review the trends of microlearning in terms of related publications and Internet…
Abstract
Purpose
Microlearning has been considered as a promising topic in work-based learning. This paper aims to review the trends of microlearning in terms of related publications and Internet searches. Hopefully, the findings can serve as a reference for the education sector, government, business and academia to promote, design and use microlearning.
Design/methodology/approach
In this study, two sets of analysis were conducted. Firstly, the authors analysed the publication trend of microlearning. Second, the authors analysed the trend of Internet searches related to microlearning. More specifically, the authors analysed real-world data of 14 years obtained from Scopus and Google Trends for the purpose. These data include the first relevant publication found in the database.
Findings
In total, 476 relevant publications have been identified during 2006–2019. According to the findings from the analysis of the identified publications, microlearning is a relevantly new and emerging global topic involving authors, affiliations and funding sponsors from different countries. Moreover, many microlearning-related publications were conducted from perspectives of e-learning or mobile learning. Furthermore, the authors notice higher education was the most frequently mentioned education level in the identified publications. On the other hand, language learning (i.e. second language, vocabulary learning, etc.) had been mentioned more times in the titles and abstracts than other subject areas. Overall, the increasing trend of publications on “microlearning” (as a knowledge supply) is in line with the established increasing Internet searches of “microlearning” (as a practical demand) in recent years.
Practical implications
From the work-based learning perspective, microlearning has been considered as one of the key topics in talent development topics. Policymakers, educators, researchers and participators have the responsibility to explore how to promote, design and use microlearning to help people to learn in the right direction through valid knowledge with ethical consideration.
Originality/value
Although many works had been done on microlearning, there is a lack of comprehensive studies reviewing the trends of microlearning in terms of related publications and Internet searches. This study aims to fill this gap by analysing real-world data obtained from Scopus and Google Trends – these data include the first relevant publication found in the database. The authors believe this is the first time that a study has been conducted to comprehensively review the development trends of microlearning. Hopefully, this study can shed some light on related research.
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Ana Castillo, Leopoldo Gutierrez, Ivan Montiel and Andres Velez-Calle
This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the…
Abstract
Purpose
This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the virus. The authors describe lessons from emergency ethics of care in the fashion industry during the initial months of COVID-19, which can assist fashion managers in improving ethical decisions in future operations.
Design/methodology/approach
Rapid qualitative research methods were employed by conducting real-time, in-depth interviews with key informants from multinational fashion companies operating in Spain, a severely affected region. A content analysis of news articles published during the first months of 2020 was conducted.
Findings
Five critical disruptions in the fashion industry were identified: (1) changes in public needs, (2) transportation and distribution backlogs, (3) defective and counterfeit supplies, (4) stakeholder relationships at stake and (5) managers' coping challenges. Additionally, five business survival responses with a strong ethics of care component were identified, implemented by some fashion companies to mitigate the damage: (1) adapting production for public well-being, (2) enhancing the flexibility of logistic networks, (3) emphasizing quality and innovation, (4) reinventing stakeholder collaborations and (5) practicing responsible leadership.
Originality/value
Despite the well-documented controversies surrounding unethical practices within the fashion industry, even during COVID-19, our findings inform managers of the potential and capability of fashion companies to operate more responsibly. The lessons learned can guide fashion companies' operations in a post-pandemic society. Furthermore, they can address other grand challenges, such as natural disasters, geopolitical conflicts and climate change.
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Claire O'Neill, Mary Brigid McCarthy, Seamus O'Reilly and Frode Alfnes
Sustainability challenges are omnipresent. This study aims to identify consumer segments based on food consumption practices from purchasing to disposal. A priori work identified…
Abstract
Purpose
Sustainability challenges are omnipresent. This study aims to identify consumer segments based on food consumption practices from purchasing to disposal. A priori work identified quality attributes, food responsibility, dietary choices and food organisation and management within the home as key influences. Each represents an opportunity for consumers to employ more sustainable food behaviours. A priori work identified several indicators for each of these influences. This study explored the suitability of these indicators for measuring the identified key influences.
Design/methodology/approach
The authors used an online survey of 324 Irish food consumers in January 2021 to address online food interests, purchasing preferences and purchase behaviour linked to food sustainability.
Findings
The authors identify four consumer segments – food dabblers, food appreciators, pro-sus and pressured – which present a holistic view of the sustainable behaviours practiced by food consumers. The findings provide insight into the range of sustainability-related food behaviours actioned by consumers – from interest in meat-free products, organics and local produce to having an organised stock at home and minimising waste. The findings shed light on how consumers integrate elements of sustainability into their food lifestyles.
Originality/value
This study captures sustainability-related food behaviours from the point of purchase through to consumption and disposal and identifies four new consumer segments based on interests, preferences and behaviours.
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Puthy Pat, Kerstin Edin, Bhoomikumar Jegannathan, Miguel San Sebastian and Linda Richter Sundberg
Young prisoners are one of the most vulnerable groups in society for mental health problems and ill-being. Therefore, there is a crucial need to understand their physical…
Abstract
Purpose
Young prisoners are one of the most vulnerable groups in society for mental health problems and ill-being. Therefore, there is a crucial need to understand their physical, psychological and social situations. This study aims to explore young Cambodian prisoners’ experiences and perceptions of mental health and well-being, their determinants and their coping strategies.
Design/methodology/approach
Six focus group discussions were carried out in three prisons with a total of 48 young prisoners between the ages of 15 and 24 years (50% women, 50% men). Semi-structured questions guided the discussions, and thematic analysis was applied to analyse the data.
Findings
Young prisoners reported multifaceted experiences of mental health and well-being. The majority described adverse mental health experiences, while some revealed better well-being, partly influenced by the socio-economic support from outside the prisons and previous involvement or not in drug abuse. The experience of physical overcrowding without emotional attachment among the fellow prisoners was perceived as the overarching determinant of loneliness and mental health problems, while socio-emotional support and rituals were described as the most important coping mechanisms.
Originality/value
This pioneering study from Cambodia gives young prisoners an opportunity to voice their experiences and perceptions of mental health and well-being in the prison setting. The findings in this study underline the importance of prison authorities tackling overcrowding to promote well-being and reduce mental health problems. Also, the coping mechanisms outlined by the participants should be considered when planning psychosocial interventions.
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Driving economic development at the bottom of the pyramid (BOP) is an enduring global challenge. While the market-based approach places hope on entrepreneurship as a major impetus…
Abstract
Purpose
Driving economic development at the bottom of the pyramid (BOP) is an enduring global challenge. While the market-based approach places hope on entrepreneurship as a major impetus to drive the underdeveloped economy, the performance of entrepreneurial businesses and their impact on poverty reduction are sometimes below expectations. This paper seeks to examine the factors that may be hindering entrepreneurship within the BOP context. This paper presents preliminary answers and provides research suggestions related to this question.
Design/methodology/approach
In order to identify the reasons behind the underperformance of entrepreneurship at the BOP, a comprehensive literature review was conducted to see what is already known about this puzzle.
Findings
By reviewing extant literature, four clusters of factors were found to shape entrepreneurial activities at BOP: (1) Individual-level factors may be restraining entrepreneurial activities within BOP context, (2) gender inequality at BOP is hindering female entrepreneurship, (3) insufficient institutional support is holding back entrepreneurial activities in BOP and (4) business development initiatives are making multi-faceted impacts on entrepreneurial activities in BOP.
Originality/value
This paper contributes to theory in that it is the first comprehensive review of literature on constraints of entrepreneurship in the context of BOP. In investigating influential factors of entrepreneurial success in the BOP context, the authors recognize four major influential forces that are shaping entrepreneurial processes at the bottom of the pyramid and further propose three directions of future research that are worthy for further exploration.
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Prajowal Manandhar, Prashanth Reddy Marpu and Zeyar Aung
We make use of the Volunteered Geographic Information (VGI) data to extract the total extent of the roads using remote sensing images. VGI data is often provided only as vector…
Abstract
We make use of the Volunteered Geographic Information (VGI) data to extract the total extent of the roads using remote sensing images. VGI data is often provided only as vector data represented by lines and not as full extent. Also, high geolocation accuracy is not guaranteed and it is common to observe misalignment with the target road segments by several pixels on the images. In this work, we use the prior information provided by the VGI and extract the full road extent even if there is significant mis-registration between the VGI and the image. The method consists of image segmentation and traversal of multiple agents along available VGI information. First, we perform image segmentation, and then we traverse through the fragmented road segments using autonomous agents to obtain a complete road map in a semi-automatic way once the seed-points are defined. The road center-line in the VGI guides the process and allows us to discover and extract the full extent of the road network based on the image data. The results demonstrate the validity and good performance of the proposed method for road extraction that reflects the actual road width despite the presence of disturbances such as shadows, cars and trees which shows the efficiency of the fusion of the VGI and satellite images.
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Michael Chang and Duncan Radley
Background: The prevalence of obesity in English adults and children has reached critical levels. Obesity is determined by a wide range of factors including the environment and…
Abstract
Background: The prevalence of obesity in English adults and children has reached critical levels. Obesity is determined by a wide range of factors including the environment and actions to reduce obesity prevalence requires a whole systems approach. The spatial planning system empowers local authorities to manage land use and development decisions to tackle obesogenic environments.
Methods: This research aimed to better understand what and how planning powers are being utilised by local authorities to help tackle population obesity. It reviewed literature on the six planning healthy weight environments themes. It identified what powers exist within the planning system to address these themes. It collated professionals’ perspectives on the barriers and opportunities through focus groups within local authorities and semi-structured interviews with national stakeholders.
Results: The research complements current research on the association between the environment and obesity outcomes, though methods employed by researchers in the literature were inconsistent. It identified three categories of planning powers available to both require and encourage those with responsibilities for and involvement in planning healthy weight environments. Through direct engagement with practitioners, it highlighted challenges in promoting healthy weight environments, including wider systems barriers such as conflicting policy priorities, lack of policy prescription and alignment at local levels, and impact from reduced professional and institutional capacity in local government.
Conclusions: The conclusions support a small but increasing body of research which suggests that policy makers need to ensure barriers are removed before planning powers can be effectively used to promote healthy weight environments as part of a whole systems approach. The research is timely with continuing policy and guidance focus on tackling obesity prevalence from national government departments and their agencies. This research was conducted as part of a Master of Research at Leeds Beckett University associated with a national whole-systems to obesity programme.
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Jin Gao, Julianne Nyhan, Oliver Duke-Williams and Simon Mahony
This paper presents a follow-on study that quantifies geolingual markers and their apparent connection with authorship collaboration patterns in canonical Digital Humanities (DH…
Abstract
Purpose
This paper presents a follow-on study that quantifies geolingual markers and their apparent connection with authorship collaboration patterns in canonical Digital Humanities (DH) journals. In particular, it seeks to detect patterns in authors' countries of work and languages in co-authorship networks.
Design/methodology/approach
Through an in-depth co-authorship network analysis, this study analysed bibliometric data from three canonical DH journals over a range of 52 years (1966–2017). The results are presented as visualised networks with centrality calculations.
Findings
The results suggest that while DH scholars may not collaborate as frequently as those in other disciplines, when they do so their collaborations tend to be more international than in many Science and Engineering, and Social Sciences disciplines. DH authors in some countries (e.g. Spain, Finland, Australia, Canada, and the UK) have the highest international co-author rates, while others have high national co-author rates but low international rates (e.g. Japan, the USA, and France).
Originality/value
This study is the first DH co-authorship network study that explores the apparent connection between language and collaboration patterns in DH. It contributes to ongoing debates about diversity, representation, and multilingualism in DH and academic publishing more widely.
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Nicola Cobelli and Emanuele Blasioli
The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management…
Abstract
Purpose
The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management. Furthermore, this study aims to provide an overview of the existing resources in healthcare management and education and other developing interdisciplinary fields.
Design/methodology/approach
This work uses bibliometric analysis to conduct a comprehensive review to map the use of the unified theory of acceptance and use of technology (UTAUT) and the unified theory of acceptance and use of technology 2 (UTAUT2) research models in healthcare academic studies. Bibliometric studies are considered an important tool to evaluate research studies and to gain a comprehensive view of the state of the art.
Findings
Although UTAUT dates to 2003, our bibliometric analysis reveals that only since 2016 has the model, together with UTAUT2 (2012), had relevant application in the literature. Nonetheless, studies have shown that UTAUT and UTAUT2 are particularly suitable for understanding the reasons that underlie the adoption and non-adoption choices of eHealth services. Further, this study highlights the lack of a multidisciplinary approach in the implementation of eHealth services. Equally significant is the fact that many studies have focused on the acceptance and the adoption of eHealth services by end users, whereas very few have focused on the level of acceptance of healthcare professionals.
Originality/value
To the best of the authors’ knowledge, this is the first study to conduct a bibliometric analysis of technology acceptance and adoption by using advanced tools that were conceived specifically for this purpose. In addition, the examination was not limited to a certain era and aimed to give a worldwide overview of eHealth service acceptance and adoption.
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