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Article
Publication date: 5 December 2023

Maeve Wall, S. Shiver, Sonny Partola, Nicole Wilson Steffes and Rosie Ojeda

The authors suggest strategies for addressing and combating these attempts at racelighting.

Abstract

Purpose

The authors suggest strategies for addressing and combating these attempts at racelighting.

Design/methodology/approach

The authors of this article– five anti-racist educators working in various educational settings in SLC– employ the Critical Race Theory counter-story methodology (Delgado and Stefancic, 1993) to confront resistance to educational equity in Utah. They do so by first providing a historical context of race and education in Utah before presenting four short counterstories addressing the racelighting efforts of students, fellow educators and administrators when confronted with the complexities of racial injustice.

Findings

These counterstories are particularly important in light of the recent increase in color-evasive and whitewashed messaging used to attack CRT and to deny the existence of racism in the SLC school system in K-post-secondary education, and in the U.S. as a whole.

Originality/value

These stories are set in a unique environment, yet they hold national relevance. The racial and religious demographics in Utah shed light on the foundational ethos of the country – white, Christian supremacy. They reveal what is at stake in defending it and some of the key mechanisms of that defense.

Details

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

Keywords

Article
Publication date: 27 February 2024

Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tafadzwa Clementine Maramura

This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial…

Abstract

Purpose

This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator.

Design/methodology/approach

A cross-sectional survey of 261 pupils in the South African province of the Eastern Cape was used in the research study. Structural equation modeling was used to test hypotheses.

Findings

The research revealed that having social entrepreneurial role models has a positive impact on both social entrepreneurial self-efficacy and social entrepreneurial intent. In addition, a connection was found between social entrepreneurial intent and entrepreneurial action. The influence of moral obligation was found to be a positive and a significant moderator. Moreover, the association between social entrepreneurial role models and social entrepreneurial intent was mediated by social entrepreneurial self-efficacy.

Research limitations/implications

The findings are not generalizable to nonstudent samples because students constituted the sample for gathering data. Future study therefore requires considering nonstudents to generalize the outcomes. This research should be replicated in other South African provinces and other developing countries for comparative outcomes.

Practical implications

Since social entrepreneurial role models have been practically linked to social entrepreneurship intent and entrepreneurial efficacy, understanding the factors that influence student’s decision to start a social enterprise is critical in South Africa to develop targeted interventions aimed at encouraging young people to start new businesses. Policymakers, society and entrepreneurial education will all benefit from the findings.

Originality/value

This study contributes to bridging the knowledge gap as it investigates how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator. Encouraging social entrepreneurship among South African youth would also help address societal issues. This is a pioneering study in the context of an emerging economy such as South Africa, where social entrepreneurship is so integral.

Details

Social Enterprise Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 7 December 2022

Dubem Isaac Ikediashi, Otoabasi Asuquo Ansa, Anthony Okwogume Ujene and Sani Reuben Akoh

Building information modelling (BIM) has been established in the literature as a successful platform that creates an intelligent virtual model for processing data from conceptual…

Abstract

Purpose

Building information modelling (BIM) has been established in the literature as a successful platform that creates an intelligent virtual model for processing data from conceptual design through construction to operational stage of a facility. However, its adoption for facilities management (FM) provision in Nigeria has been slow due to inherent barriers. The aim of this paper is to (1) assess and categorise using factor analysis BIM for FM barriers and (2) model the barriers using stakeholders' personal/professional attributes.

Design/methodology/approach

Anchored on quantitative research design, 205 copies of structured questionnaire were distributed to key stakeholders and facilities managers in Nigeria's three strategic cities while 135 valid responses were received giving a response rate of 65.8%. Data collected were analysed using descriptive statistics while multiple regression analysis was used to model the barriers. Kruskal Wallis test was used to test the only hypothesis postulated for the study.

Findings

The study established lack of awareness of BIM for FM, poor supporting infrastructure for Internet services, and lack of education and training as the top three rated barriers militating against adoption of BIM for FM in Nigeria while corruption, widespread mistakes and errors and cultural issues were established as the three least rated barriers. Besides, findings also established eight underlying factors that explained 23 barrier factors used for the study which were subsequently used to develop eight regression models. In effect, gender, professional affiliation, organisation, experience, education, expertise, BIM for FM project type, and location were found to statistically predict the 8 extracted factors driving perceived barriers of BIM for FM adoption in Nigeria.

Practical implications

The study has provided a framework of barrier factors to help stakeholders identify specific barriers for which appropriate measures can be taken to ameliorate consequences of the perceived barriers. Meanwhile, an improved and rejuvenated advocacy on inherent benefits of BIM for facilities management by frontline stakeholders could potentially steer up interests and increased participation of stakeholders on BIM for FM.

Originality/value

The unique study developed the first ever regression model that links BIM for FM barriers to professional attributes of facilities management stakeholders in Nigeria.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Open Access
Article
Publication date: 5 January 2024

Jesper Haga and Kim Ittonen

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…

Abstract

Purpose

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

Design/methodology/approach

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

Findings

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

Research limitations/implications

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

Practical implications

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

Originality/value

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

Details

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

Keywords

Article
Publication date: 31 January 2024

Munir A. Abbasi, Azlan Amran, Noor e Sahar and Chia Yon Lim

This study aims to investigate the effects of both internal and external corporate social irresponsibility (CSI) on organizational workplace deviant behaviours (OWDB) by using…

Abstract

Purpose

This study aims to investigate the effects of both internal and external corporate social irresponsibility (CSI) on organizational workplace deviant behaviours (OWDB) by using social cognitive theory. The study also explores the role of moral disengagement as a mediator in this relationship.

Design/methodology/approach

Data was collected from a sample of 321 individuals employed in the textile industry of Pakistan. The study used partial least square-structural equation modelling (PLS-SEM) to estimate the relationships within the model.

Findings

The findings indicate that both internal and external CSI have a positive impact on moral disengagement. Secondly, moral disengagement drives OWDB positively. Thirdly, moral disengagement is a significant mediator that mediates between both internal and external CSI and OWDB positively.

Practical implications

This research offers novel perspectives to organizational leaders, highlighting the significance of addressing CSI in conjunction with sustainability endeavours. It is imperative for business managers to prioritize the morality of their employees.

Originality/value

This study’s novelty lies in its confirmation of the mediating role of moral disengagement in the relationship between internal and external CSI and OWDB.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 16 January 2024

Elisabeth R. Silver, Isabel Bilotta, Dillon Stewart, Jazmin Argueta-Rivera, Christiane Spitzmueller, Hayley Brown, Eden King and Mikki Hebl

The lack of progress toward equity in the U.S. is evident across many spheres of society, academia notwithstanding. Women academicians, in particular, face many barriers that…

Abstract

Purpose

The lack of progress toward equity in the U.S. is evident across many spheres of society, academia notwithstanding. Women academicians, in particular, face many barriers that prevent them from advancing–including a continued unsupportive climate, competing work and family demands, and interpersonal discrimination. This paper reflects on a collaborative research effort in the United States to enhance allyship for women in academia.

Design/methodology/approach

The authors partnered with a major university to hold ally training for department chairs during a university-wide department chair meeting. The authors developed a methodology for creating and implementing training content using a focus-group-based training needs analysis and a diversity science grounded approach to allyship training. The authors followed this up with surveys to assess impact.

Findings

Participants indicated that they learned from the training, but participation in follow-up data collection was limited, hampering the ability to conduct rigorous quantitative analyses around intervention impact.

Research limitations/implications

Although the sample size may have been too limited to detect effects, the current study provides an approach that furthers the way in which researchers and practitioners can better assess the impact of allyship to women academicians.

Practical implications

Published research on allies is very limited. The current research examines allies in the context of helping women in academia.

Originality/value

Despite widespread recognition of the importance of first-line supervisors in support of diversity, limited intervention designs are available. The authors add to the extant literature on diversity interventions, while highlighting barriers to rigorous intervention evaluation.

Details

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

Keywords

Article
Publication date: 11 September 2023

Abinash Mandal and Amilan S

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector…

Abstract

Purpose

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud.

Design/methodology/approach

The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used “Structural Equation Modeling (SEM)” to examine relationships between latent variables using partial least squares structural equation modeling. The study investigated the impact of whistleblowing systems, fraud awareness, ethical leadership, internal control systems and corporate governance on fraud prevention.

Findings

This research finding provides evidence to the corporate sector by establishing the significance of fraud awareness as the most influencing factor in preventing financial statement fraud. Furthermore, the combined explanatory variables account for 77.4% of the overall variance in financial statement fraud prevention. The study reveals a partial mediation effect of fraud awareness on the relationship between the internal control system and financial statement fraud prevention.

Practical implications

This research finding may assist in developing an effective fraud prevention programme to mitigate fraud instances and improve financial reporting quality. In the corporate sector, each organisation should clearly specify the policies on whistleblowing systems, fraud awareness training, internal control systems and corporate governance. To foster a comprehensive fraud prevention programme, the leaders should enforce these policies with employee support.

Originality/value

This research integrated crucial elements to develop a new theoretical framework for investigating financial statement fraud prevention within the corporate context. Accordingly, this research framework provides a more in-depth explanation of preventing financial statement fraud from an auditor’s perspective. Additionally, this research is the first to explore the mediating role of fraud awareness in influencing the effectiveness of the internal control system in preventing financial statement fraud.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 November 2023

Janice Wobst, Parvina Tanikulova and Rainer Lueg

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next…

Abstract

Purpose

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

Design/methodology/approach

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

Findings

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

Originality/value

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 12 March 2024

Luigi Piper, Lucrezia Maria de Cosmo, M. Irene Prete, Antonio Mileti and Gianluigi Guido

This paper delves into evaluating the effectiveness of warning messages as a deterrent against excessive fat consumption. It examines how consumers perceive the fat content of…

Abstract

Purpose

This paper delves into evaluating the effectiveness of warning messages as a deterrent against excessive fat consumption. It examines how consumers perceive the fat content of food products when presented with two distinct label types: (1) a textual warning, providing succinct information about the fat content, and (2) a pictorial warning, offering a visual representation that immediately signifies the fat content.

Design/methodology/approach

Two quantitative studies were carried out. Study 1 employed a questionnaire to evaluate the efficacy of textual and pictorial warning messages on high- and low-fat food products. Similarly, Study 2 replicated this comparison while incorporating a neuromarketing instrument to gauge participants’ cerebral reactions.

Findings

Results indicate that pictorial warnings on high-fat foods significantly deter consumers’ purchasing intentions. Notably, these pictorial warnings stimulate the left prefrontal area of the cerebral cortex, inducing negative emotions in consumers and driving them away from high-fat food items.

Originality/value

While the influence of images over text in shaping consumer decisions is well understood in marketing, this study accentuates the underlying mechanism of such an impact through the elicitation of negative emotions. By understanding this emotional pathway, the paper presents fresh academic and managerial perspectives, underscoring the potency of pictorial warnings in guiding consumers towards healthier food choices.

Highlights

 

  1. Textual warnings do not seem to discourage high-fat product consumption.

  2. A pictorial warning represents the fat content of an equivalent product.

  3. Pictorial warnings decrease the intention to purchase a high-fat product.

  4. Pictorial warnings determine an increase in negative emotions.

Textual warnings do not seem to discourage high-fat product consumption.

A pictorial warning represents the fat content of an equivalent product.

Pictorial warnings decrease the intention to purchase a high-fat product.

Pictorial warnings determine an increase in negative emotions.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 8 January 2024

Jack Wei

Social media marketers are keen to understand how viewers perceive their brands on a platform and how the learning experiences from content can impact their attitudes toward a…

Abstract

Purpose

Social media marketers are keen to understand how viewers perceive their brands on a platform and how the learning experiences from content can impact their attitudes toward a brand. This study aims to focus on examining the effect of firm-generated content (FGC) on X (formerly known as Twitter), using Kolb’s experiential learning theory to analyze the viewers’ learning process. In addition, the study investigates how the length of time a viewer follows a brand and the type of brand can influence their attitudes toward it.

Design/methodology/approach

This study involved three qualitative studies on X to investigate how content learning affects consumer attitudes toward two brands, namely, Nike and Subway. The study also examined the impact of the duration of following the brands, with participants following the brands for 4, 8 and 12 weeks, respectively, to assess changes in their attitudes.

Findings

The results demonstrate that content learning significantly impacts consumer attitudes. By following brands and engaging with their FGC over time, viewers can transition from being occasional or intermittent followers to becoming devoted brand enthusiasts. Through the four-stage experiential learning process, followers undergo cognitive, emotional and behavioral transformations that collectively shape their brand attitudes. The impact of content learning varies according to the brand type, and the duration of following has a positive effect on brand attitudes.

Research limitations/implications

The study’s findings have significant marketing implications for social media marketers, suggesting that they should restructure their social media platforms as learning platforms to effectively engage followers. Companies should adjust their content marketing strategies from a learner’s perspective, providing followers with content that resonates with them, enhances their learning outcomes and helps shift their beliefs and brand attitudes, ultimately converting them into loyal consumers.

Originality/value

To the best of the author’s knowledge, this qualitative research is the first of its kind to apply experiential learning theories to investigate how users learn from FGC by following brands on social media and how this learning ultimately changes their brand attitude. The study provides a unique perspective on social media marketing, enriching the understanding of content marketing and consumer experiences on social media platforms.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

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