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1 – 10 of 23Sarah N. Mitchell, Antoinette M. Landor and Katharine H. Zeiders
Research has shown that for young adults, marital attitudes (e.g., desire, importance, and expectation) are associated with relationship quality. However, how this association…
Abstract
Research has shown that for young adults, marital attitudes (e.g., desire, importance, and expectation) are associated with relationship quality. However, how this association plays out for young adults of color is less known. Additionally, the influence of skin tone perception on the relationship between marital attitudes and relationship quality remains understudied. To explore these associations, the authors examined African American and Latinx young adults (N = 57, Mage = 20.71 years, SD = 1.28; 75.4% female) attending a Midwestern university. Exploratory results indicated that marital expectations were positively associated with relationship quality in that young adults who expected to marry one day, reported greater relationship satisfaction, commitment, and intimacy in their current relationships. Additionally, skin tone perception moderated the association between marital attitudes and relationship quality in two ways (i.e., between expectations and satisfaction and between importance and intimacy). Collectively, findings suggest that differing levels of marital attitudes and skin tone perception contributes to young adults’ perceptions of relationship quality. Considering these psychological factors of attitudes, skin tone perception, and relationship quality, together with systemic racial/ethnic discrimination, the authors discuss future research and practice considerations.
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George Okechukwu Onatu, Wellington Didibhuku Thwala and Clinton Ohis Aigbavboa
Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
Martin Götz and Ernest H. O’Boyle
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…
Abstract
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).
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Climate change is recognised as a severe threat to human and planetary wellbeing. Many children and young people around the world have chosen resistance as their form of…
Abstract
Climate change is recognised as a severe threat to human and planetary wellbeing. Many children and young people around the world have chosen resistance as their form of resilience in the face of the climate and biodiversity crises that threaten their current and future wellbeing. Their activism has widened the discourse pertaining to the climate emergency from a narrow focus on technical and scientific sources, bringing the discussion into broader public consciousness. In Aotearoa (New Zealand), the context for youth climate activism also reflects commitments to Māori, the Indigenous people, and to Pacific Peoples, given the ongoing impacts of histories of colonisation. This chapter draws from a range of focus group interviews with young Aotearoa (New Zealand) high school climate activists, and Māori and Pacific children and young people ranging in age from 10 into their 20s. Data were gathered during a recent small-scale project to develop a wellbeing guide which accompanies a climate change education programme for schools. It identifies the collective, collaborative leadership exhibited by these young people of diverse backgrounds, as well as their sophisticated analysis and advocacy for urgent remedies to address the climate crisis. It is argued that, instead of focussing on the blinkered continuation of restrictive assessment-driven pedagogies, teachers need to meet the moment of the current convergence of inter-related crises which include, along with the climate emergency, biodiversity loss, pandemic related exacerbation of socio-economic inequities, global conflict, and the unsustainable agenda of current global neoliberal economics. This can be done by supporting children and young people with knowledge and skills for climate action as they seek hope through active participation in endeavours to reshape their potential futures.
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Alfred Austin Farrell, James Ashton, Witness Mapanga, Maureen Joffe, Nombulelo Chitha, Mags Beksinska, Wezile Chitha, Ashraf Coovadia, Clare L. Cutland, Robin L. Drennan, Kathleen Kahn, Lizette L. Koekemoer, Lisa K. Micklesfield, Jacqui Miot, Julian Naidoo, Maria Papathanasopoulos, Warrick Sive, Jenni Smit, Stephen M. Tollman, Martin G. Veller, Lisa J. Ware, Jeffrey Wing and Shane A. Norris
This study aims to ascertain the personal characteristics of a group of successful academic entrepreneurs in a South African university enterprise and the prevalent barriers and…
Abstract
Purpose
This study aims to ascertain the personal characteristics of a group of successful academic entrepreneurs in a South African university enterprise and the prevalent barriers and enablers to their entrepreneurial endeavour.
Design/methodology/approach
The authors used a Delphi process to identify and rank the characteristics, enablers, barriers and behaviours of entrepreneurial academics, with a Nominal Group Technique applied to establish challenges they encounter managing their enterprise and to propose solutions.
Findings
Perseverance, resilience and innovation are critical personal characteristics, while collaborative networks, efficient research infrastructure and established research competence are essential for success. The university’s support for entrepreneurship is a significant enabler, with unnecessary bureaucracy and poor access to project and general enterprise funding an impediment. Successful academic entrepreneurs have strong leadership, and effective management and communication skills.
Research limitations/implications
The main limitation is the small study participant group drawn from a single university enterprise, which complicates generalisability. The study supported the use of Krueger’s (2009) entrepreneurial intentions model for low- and middle-income country (LMIC) academic entrepreneur investigation but proposed the inclusion of mitigators to entrepreneurial activation to recognise contextual deficiencies and challenges.
Practical implications
Skills-deficient LMIC universities should extensively and directly support their entrepreneurial academics to overcome their contextual deficiencies and challenging environment.
Originality/value
This study contributes to addressing the paucity of academic entrepreneur research in LMIC contexts by identifying LMIC-specific factors that inhibit the entrepreneur’s movement from entrepreneurial intention to entrepreneurial action.
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The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More…
Abstract
Purpose
The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.
Design/methodology/approach
The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.
Findings
The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.
Research limitations/implications
The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.
Practical implications
The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.
Originality/value
The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.
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Ayşen Coşkun, Michael Polonsky and Andrea Vocino
To achieve the UN’s 2030 agenda, consumers will need to behave more responsibly and make less environmentally harmful purchases. This study aims to investigate the antecedents of…
Abstract
Purpose
To achieve the UN’s 2030 agenda, consumers will need to behave more responsibly and make less environmentally harmful purchases. This study aims to investigate the antecedents of consumers’ pro-environmental purchase intentions based on a range of motivating (i.e. attitudes, locus of control) and inhibiting factors (i.e. apathy and myopia) for a low-involvement product. It also tests the moderating effect of the greenness of a low-involvement product (green vs nongreen) on the consumer’s pro-environmental purchase intentions.
Design/methodology/approach
An online panel survey of 679 Turkish consumers was used. Structural equation modeling was used to test the hypothesized relationships.
Findings
The results suggest that while inhibiting factors (i.e. apathy and myopia) may not directly impede such purchase intentions, they could prevent consumers from considering the environmental characteristics of low-involvement products.
Practical implications
The insights are expected to assist marketers and policymakers to understand consumer psychological mechanisms when encouraging and promoting pro-environmental behavior in the context of low-involvement purchases, enhancing consumers contributing to the 2030 objectives.
Originality/value
This study examines the role of inhibiting factors behind the purchase of low-involvement goods. It also tests the moderating effect of the greenness of a low-involvement product on pro-environmental purchase intentions.
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Jessica Rene Peterson, Kyle C. Ward and Michaela Lawrie
The purpose is to understand how farmers in rural American communities perceive crime, safety and policing.
Abstract
Purpose
The purpose is to understand how farmers in rural American communities perceive crime, safety and policing.
Design/methodology/approach
An online survey, adapted from a version used in Victoria, Australia (Harkness, 2017), was modified and administered through social media and farming organizations throughout three US states. The survey covers topics relating to crime and victimization, feelings of safety or fear in rural areas, policing practices and trust in police in their areas and any crime prevention practices that respondents use.
Findings
With nearly 1,200 respondents and four scales investigated, results indicate that those respondents with more favorable views of law enforcement and the criminal justice system had the highest fear of crime, those who had been prior victims of crime had a higher fear of crime than those who did not, those with higher community involvement had higher fear of crime, and those from Nebraska compared to Colorado had higher fear of crime.
Research limitations/implications
A better understanding of the agricultural community’s perceptions of crime, safety and policing will aid law enforcement in community policing efforts and in farm crime investigation and prevention. Limitations of the study, including the distribution method will be discussed.
Originality/value
Farm- and agriculture-related crimes have serious financial and emotional consequences for producers and local economies. Stereotypes about rural areas being “safe with no crime” are still prevalent. Rural American farmers’ perceptions of crime, safety and police are largely absent from the literature and are important for improving farm crime prevention.
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