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While known by many names, qualifying exams function as gatekeepers to graduate student advancement to PhD candidacy, yet there has been little formal study on best qualifying exam practices particularly in biomedical and related STEM PhD programs. The purpose of this study is to examine the current state of qualifying exams through an examination of the literature and exploration of university-wide policies.

The authors conducted a literature review of studies on qualifying exams and completed an external evaluation of peer institutions’ and internal institutional qualifying exam requirements to inform our discussion of qualifying exams practices in PhD training at a research-intensive US institutions.

This study identified the need for more research on qualifying exams to establish evidence-based best practices. The authors found a wide variety of qualifying exam formats, with little evidence in support for specific formats. The authors also found little evidence that student expectations are made clear. The lack of evidence-based best practices coupled with insufficient clarity for students has a real potential to disadvantage PhD students, particularly first generation, underrepresented minority, international and/or other trainees who are not privileged or socialized to navigate training environments with vague landmarks such as the qualifying exams.

There are very few studies that evaluate qualifying exams in US doctoral education, particularly in STEM fields, and to the authors’ knowledge, there has been no analysis of campus-wide policies on qualifying exams reported. The lack of evidence for best practices and the need for to evaluate the implementation and effectiveness of qualifying exams are discussed.

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

Leveraging signalling theory and institutional environment theory, this study aims to examine how the entrepreneurial orientation of emerging market firms impacts initial public offering (IPO) performance.

The authors conduct regression analysis based on archival data from 312 firms’ IPOs in India.

The results in the Indian context suggest it differs from IPO performance in developed markets. In an emerging market context, the findings suggest that only competitive aggressiveness is valued by investors in IPOs. The findings further show that proactiveness and autonomy negatively influence IPO underpricing.

The research propositions imply that, owing to institutional voids in emerging markets, investors’ risk propensity and, hence, rewarding a firm’s entrepreneurial orientation differ from those in developed markets.

Extant literature has given limited attention to the dynamics of entrepreneurial orientation and the effect of each dimension of entrepreneurial orientation on IPO performance in emerging markets.

This paper aims to investigate how and when visual referents in brand visual aesthetics (i.e. colours, shapes, patterns and materials) serve as design applications that enable consumer diasporic identity.

This paper uses an innovative methodology that triangulates 58 in-depth interviews with diasporic consumers, 9 interviews with brand managers and designers and a visual analysis of brands (food retailer, spices and nuts, skincare, hair and cosmetics, ice cream and wine) to provide a view of the phenomenon from multiple perspectives.

This study illustrates how and when particular applications and compositions of product and design referents support diasporic identity for Middle Eastern consumers living outside the Middle East. Specifically, it illustrates how the design applications of harmonising (applying separate ancestral homeland and culture of living product and design referents simultaneously), homaging (departing from the culture of living product and design referents with a subtle tribute to ancestral homeland culture) and heritaging (departing from the ancestral homeland culture product and design referents with slight updates to a culture of living style) can enable diasporic identity in particular social situations.

Although applied to the Middle Eastern diaspora, this research opens up interesting avenues for future research that assesses diasporic consumers’ responses to brands seeking to use visual design to engage with this market. Moreover, future research should explore these design applications in relation to issues of cultural appreciation and appropriation.

The hybrid design compositions identified in this study can provide brand managers with practical tools for navigating the design process when targeting a diasporic segment. The design applications and their consequences are discussed while visually demonstrating how they can be crafted.

While previous research mainly focused on how consumption from the ancestral homeland occurred, to the best of the authors’ knowledge, this study is the first to examine how hybrid design compositions that combine a diaspora’s ancestral homeland culture and their culture of living simultaneously and to varying degrees resonate with diasporic consumers.

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

The purpose of our study is to study the impact of chief executive officer (CEO) optimism and narcissism on the company's capital structure.

(1) The authors opt for regression, machine learning and text analysis to explore the impact of narcissism and optimism on the capital structure. (2) We analyze CEO interviews and employ three methods to evaluate narcissism: the dictionary proposed by Anglin, which enabled us to assess the following components: authority, superiority, vanity and exhibitionism; count of first-person singular and plural pronouns and count of CEO photos displayed. Following this approach, we were able to make a more thorough assessment of corporate narcissism. (3) Latent Dirichlet allocation (LDA) technique helped to find the differences in the corporate rhetoric of narcissistic and non-narcissistic CEOs and to find differences between the topics of interviews and letters provided by narcissistic and non-narcissistic CEOs.

Our research demonstrates that narcissism has a slight and nonlinear impact on capital structure. However, our findings suggest that there is an impact of pessimism and uncertainty under pandemic conditions when managers predicted doom and completely changed their strategies. We applied various approaches to estimate the gender distribution of CEOs and found that the median values of optimism and narcissism do not depend on sex. Using LDA, we examined the content and key topics of CEO interviews, defined as positive and negative. There are some differences in the topics: narcissistic CEOs are more likely to speak about long-term goals, projects and problems; they often talk about their brand and business processes.

First, we examine the COVID-19 pandemic period and evaluate how CEO optimism and pessimism affect their financial decisions under specific external conditions. The pandemic forced companies to shift the way they worked: either to switch to the remote work model or to interrupt operations; to lose or, on the contrary, attract clients. In addition, during this period, corporate management can have a different outlook on their company’s financial performance and goals. The LDA technique helped to find the differences in the corporate rhetoric of narcissistic and non-narcissistic CEOs. Second, we use three methods to evaluate narcissism. Third, the research is based on a set of advanced methods: machine learning techniques (random forest to reveal a nonlinear impact of CEO optimism and narcissism on capital structure).

International evidence of corporate demand for ‘aesthetic labour’ has stimulated a growing and important literature on the strategic, commercial, legal, gendered and ethical aspects of this labour process (see Spiess & Waring, 2005; Warhurst & Nickson, 2009; Warhurst et al., 2000; Waring, 2011; Witz et al., 2003). There is some evidence to suggest that the growth in ‘Diversity and Inclusion’ strategies and practices by larger firms provides a level of recognition of the need to avoid discriminatory practices based on the physical characteristics of employees whether these be overt, structural or as a result of unconscious bias. It is argued that the emergence of ‘Diversity and Inclusion’ strategies are not just in response to regulatory demands or an enlightened ‘character over characteristics’ approach to hiring, but stems from a desire to meet contemporary Corporate Social Responsibility (CSR) expectations. In turn this corporate motivation is frequently driven by commercial concerns such as the need to attract and retain capital and talent.

In this chapter, the intersection of aesthetic labour, appearance-based discrimination, corporate Diversity and Inclusion strategies and CSR is explored. Through the examination of Fortune 500 ‘Diversity and Inclusion’ strategies and approaches to CSR, the intent behind the resourcing of ‘Diversity and Inclusion’ and its relationship to CSR is critically assessed. This critical assessment discloses both genuine efforts to reject unethical forms of ‘lookism’ or ‘appearance-based discrimination’ but also several contradictions. These include contradictions between the rhetoric of diversity and CSR and the continuation of aesthetic labour strategies for commercial advantage. Further, the research finds that the physical representation of ‘Diversity and Inclusion’ efforts are sometimes themselves exploited for commercial gain.

This paper aims to examine how the interrelation between architecture and the physical environment came to prominence and influenced the pioneering modernist architects to acquire the features of modern architecture that the British modernists later adopted. How the post-war urban poor of Britain, suffering from ill-health and dire need of sun, air and a good environment, played an essential role in alleviating the environmental concerns of the modern movement architects.

The methodology of this research involves a comprehensive architectural analysis of the Finsbury Health Centre alongside an in-depth historical investigation of modernist design principles. This review article examines books, articles and some archival materials, such as recordings, pictures, etc. on the early phase of British modernism and its environmental dimension by looking at the works of historians, architects and critics.

Design based on modernist principles. While it can be seen as the political agenda of the Labor Party, this building was not only functionally efficient but also represented the biometric concerns of modern architecture with the most natural means.

While this study provides valuable insights, it may be limited by historical documents and data availability.

The originality and value of this paper lie in its examination of the Finsbury Health Centre as a case study, shedding light on the environmental rhetoric of modernism in historic architecture. By providing a holistic assessment of the building’s environmental aspects, this research contributes to both architectural history and contemporary sustainable design practices.

This chapter reflectively explores the idea of doing art-based research (ABR) through poetic methods for studying the experience of learning in higher education. Taking some literature on faculty development to exemplify different ways of experiencing learning, this chapter serves as a counterpoint to researching experiences of learning from a phenomenological approach. The fundamental reasoning for this is that the basic epistemological assumptions in phenomenology would limit our understanding of experiences of learning and thus, other methodological options would be worth exploring. To that end, this chapter elaborates on the relationship between knowledge production, speech and experience, all circling around the notions of research method and construction. Here, the aim is to reflect upon an understanding of research that is aligned with a dialogical and relational conceptualization of the experience of learning. Finally, an argument will be outlined that suggests conducting research as an experience. Taking from Dewey, Kvale, Law, Scheurich, Talmy and others, this exploration will present the idea of studying the experiences of learning by way of producing/devising experiences through arts. With the notion of art as experience from Dewey, the argument goes to ABR in a general sense, and poetry in particular, as a sound and coherent alternative way of researching learning as an experience. Thus, this chapter explores the possible theoretical-methodological contributions of thinking about and doing research understood as an experience through art.