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1 – 10 of 27Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell
The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…
Abstract
Purpose
The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.
Design/methodology/approach
Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.
Findings
This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.
Originality/value
The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.
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Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran and Ambreen Sarwar
The combination of action and process has remained the attention of the psychology of entrepreneurship research. Moreover, special attention has also been paid to the whens and…
Abstract
Purpose
The combination of action and process has remained the attention of the psychology of entrepreneurship research. Moreover, special attention has also been paid to the whens and hows of entrepreneurial psychological training. Keeping this in view the current study has tested the impact of individual entrepreneurial orientation (IEO) training on small business entrepreneurial career resilience. Using action regulation theory (ART), a serial mediation model of IEO behaviour and entrepreneurial career adaptability is hypothesised.
Design/methodology/approach
This study used a longitudinal randomised controlled field experiment in which the data were collected at four points. A total of 546 small business owners from Lahore, Pakistan, participated in this research (training group = 265, control group = 281). The data were analysed using ANCOVAs and PROCESS Model 6.
Findings
The research has found that IEO training impacts the entrepreneurial career resilience of small business owners through the development of IEO behaviour and career adaptability.
Originality/value
This experimental inquiry is a novel attempt to extend the career-related outcomes of IEO training (career resilience) based on ART through the mediating role of IEO behaviour and career adaptability. In addition, it has tested the IEO training in the developing country of Pakistan, which is a relevant context for enhancing its socio-economic growth.
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Michelle She Min Ngo, Michael J. Mustafa, Craig Lee and Rob Hallak
How does a manager’s coaching behaviour encourage taking charge behaviour among subordinates? Although prior research has found a positive association between managerial coaching…
Abstract
Purpose
How does a manager’s coaching behaviour encourage taking charge behaviour among subordinates? Although prior research has found a positive association between managerial coaching behaviour and employee performance, to date few studies have examined its effect on proactive behaviours in the workplace such as taking charge. Drawing on social exchange theory (SET) and social cognitive theory (SCT), this study develops a theoretical model to examine the mediating effects of work engagement and role breadth self-efficacy (RBSE) in the relationship between managerial coaching and subordinates taking charge. Additionally, drawing on social role theory (SRT), we test whether our proposed relationships are contingent on subordinates’ gender.
Design/methodology/approach
We tested our proposed moderated-mediation model using empirical data collected across two waves from 196 employees within a large Malaysian services enterprise. Partial least squares structural equation modelling was used to test the proposed hypotheses.
Findings
The results revealed that managerial coaching has a significant, positive relationship with taking charge, work engagement and RBSE. However, only work engagement was found to partially mediate the relationship between managerial coaching and taking charge. Subordinates’ gender was found to positively attenuate the direct effect between managerial coaching and taking charge among females. However, the mediating effects of work engagement and RBSE in managerial coaching and taking charge were found to be not contingent on subordinates’ gender.
Practical implications
Finding from this study reveals that managerial coaching is useful in shaping employees' taking charge behaviour through work engagement. Hence, organisations should focus on strategies aiming to enhance managers' coaching capabilities.
Originality/value
This study extends the nomological networks of managerial coaching by highlighting it as a predictor of taking charge. Moreover, drawing on SET and SCT to explain the mechanism of managerial coaching and taking charge, we provide a novel perspective on how managerial coaching can influence taking charge. Specifically, we highlight the critical role of work engagement as a key mechanism that influences the relationship between managerial coaching and taking charge. Finally, we demonstrate managerial coaching as a means through which organisations can improve individual functioning.
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Rafael Borim-de-Souza, Eric Ford Travis, Beatriz Lima Zanoni, Pablo Henrique Paschoal Capucho and Jacques Haruo Fukushigue Jan-Chiba
Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities…
Abstract
Purpose
Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities enticing and the Euro-American influences disseminated by the cultural circuit of capitalism in the inculcation and incorporation of a class habitus conniving with this logic of domination.
Design/methodology/approach
This study has developed a theoretical essay based on the contributions of Bourdieusian sociology to discuss and understand the following concepts and their respective relationships: symbolic environment, globalization, organizations, State, State Nobility, Euro-American influences, cultural circuit of capitalism and class habitus.
Findings
The arguments built throughout this theoretical essay recognized how class habitus on environment contributes to organizations establishing themselves as a space that consolidates and replicates the domination logic. As indicated, the State Nobility is an intermediary element between dominant organizations and the State, as dominated.
Practical implications
This theoretical essay signals that less harmful alliances between organizations, the State Nobility and the State could culminate in social, environmental and economic scenarios provided with more inclusion, diversity and preservation.
Social implications
This study presents an in-depth conceptual analysis to hold power structures responsible as direct and indirect drivers of environmental problems, with their different proportions and severity levels, affecting the planet.
Originality/value
This study proposes an alternative lens to debate and question how much the results presented by the contemporary world order compensate (if in any way) the damage that invades and deteriorate environmental assets.
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Raquel Vieira and João Pedro da Ponte
This paper focuses on prospective teachers’ (PTs) participation in a lesson study (LS) that prompted them to research their own practice. We seek to describe the dimensions of…
Abstract
Purpose
This paper focuses on prospective teachers’ (PTs) participation in a lesson study (LS) that prompted them to research their own practice. We seek to describe the dimensions of PTs’ knowledge of student learning developed during the process and the LS features fostering it.
Design/methodology/approach
The participants were two PTs, a teacher educator, a cooperating teacher and a researcher. The LS was integrated into a Portuguese initial elementary teacher education program. Following a qualitative approach, we used participant observation.
Findings
The PTs developed their knowledge of students’ learning of the concept of area in four dimensions: theories; students’ interests and expectations; ways students interact with the content and students’ strengths and weaknesses in learning the concept. To support this development, the LS design considered follow-up sessions and emphasised collaborative work.
Originality/value
This study focuses on PTs researching their practice and disseminating the results, which has been overlooked in previous research of LS with PTs. The results highlight the potential of LS to motivate PTs to research their practice and emphasise the importance of involving them in disseminating LS results.
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Stefan Ninković and Olivera Knežević Florić
Since teaching practice is the most important within-school determinant of student learning outcomes, a deepened understanding of how and why school leadership contributes to…
Abstract
Purpose
Since teaching practice is the most important within-school determinant of student learning outcomes, a deepened understanding of how and why school leadership contributes to effective teaching is needed. This article aimed to systematically review the knowledge that has been accumulated about the indirect relations between school leadership and instructional practices.
Design/methodology/approach
The Preferred Reporting Items for Systematic Reviews and Meta-Analyses guided the selection of relevant articles from the databases Scopus and Google Scholar. Twenty-six published works met the eligibility criteria and were included in the narrative synthesis and content analysis.
Findings
The most frequently measured mediators of the effects of school leadership on teaching practice were teacher collaboration, professional learning and teacher self-efficacy. Most studies simultaneously modeled multiple mediated pathways from school leadership to teaching practice. However, only a few analyzed studies used time lags when examining relationships between constructs.
Originality/value
This is the first study to systematically review knowledge on pathways through which school leadership is related to classroom instruction. Thus, this review provides a comprehensive understanding of processes through which school leadership achieves its effects on instructional practices.
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Maryam Khodaviren and Sunrita Dhar-Bhattacharjee
This study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on…
Abstract
Purpose
This study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on small hotels in London.
Design/methodology/approach
A qualitative research design comprising detailed semi-structured interviews was employed with 12 small hotel owner-managers in central London and its outskirts. The study adopts a social constructionist approach to explore CSR perspectives and practices, along with a social capital framework to investigate how CSR is perceived at the individual level and consequently manifested into CSR practices.
Findings
The findings indicate that a small hotel’s implementation of CSR is influenced by long-term versus short-term considerations, as well as socio-economic and socio-political conditions. Individual-level factors, like hoteliers’ CSR conceptualisation and personal and business values, affect CSR adoption in small hotels. Lastly, institutional-level factors, such as ineffective institutional participation and the hotelier’s cultural background against the cosmopolitan context of a big city, have contributed to a muted response to socially responsible issues.
Research limitations/implications
This study was conducted with a limited sample of 12 participants from small hotels in London and its outskirts, which may limit the generalisability of the findings. Future research could enhance these findings by involving a larger and more diverse group of participants from various urban areas, potentially employing a quantitative research approach for broader applicability. This study’s insights can guide policymakers in educating small business owners on CSR benefits and implementation. It also proposes how governments could encourage sustainable practices among small hotels seeking to enhance their reputation. Moreover, these findings enable small businesses to develop their stakeholder strategies for greater CSR initiatives.
Originality/value
This study integrates social capital theory into investigating CSR in small hotels in London, broadening the literature on CSR perception and integration, particularly in SMEs and the hospitality sector.
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Alexander Amigud and David J. Pell
E-learning has become a polarizing issue. Some say that it enhances accessibility to education and some say that it hinders it. While the literature on the subject underscores the…
Abstract
Purpose
E-learning has become a polarizing issue. Some say that it enhances accessibility to education and some say that it hinders it. While the literature on the subject underscores the effectiveness of the pedagogical frameworks, strategies and distance learning technologies, the firsthand accounts of students, parents and practitioners challenge the validity of experts’ assessments. There is a gap between theory and practice and between the perceptions of providers and consumers of online learning. Following a period of lockdowns and a transition to online learning during the recent pandemic, the prevailing sentiment toward a distance mode of instruction became one of strong skepticism and negative bias. The aim of the study was to examine why e-learning has struggled to meet stakeholder expectations. Specifically, the study posed two research questions: 1. What are the reasons for dissatisfaction with online learning? 2. What are the implications for future research and practice?
Design/methodology/approach
The study used a mixed methods approach to examine the reasons behind negative perceptions of online learning by comparing the firsthand accounts posted on social media with the literature. To this end, n = 62,874 social media comments of secondary and postsecondary students, as well as parents, teachings staff and working professionals, covering the span of over 14 years (2008–2022), were collected and analyzed.
Findings
The study identified 28 themes that explain the stakeholder’s discontent with the online learning process and highlighted the importance of user-centric design. The analysis revealed that the perceived ineffectiveness of distance education stems from the failure to identify and address stakeholders’ needs and, more particularly, from the incongruence of instructional strategies, blindness to the cost of decisions related to instructional design, technology selection and insufficient levels of support. The findings also highlight the importance of user-centric design.
Practical implications
To address dissatisfaction with e-learning, it is imperative to remove barriers to learning and ensure alignment between technology and learners’ needs. In other words, the learning experience should be personalized to account for individual differences. Despite its cost-effectiveness, the one-size-fits-all approach hinders the learning process and experience and is likely to be met with resistance.
Originality/value
Drawing from the extensive literature, the study offers an explanation for stakeholders’ discontent with e-learning. Unlike survey research that is prone to social desirability bias, the sample provides a rare opportunity to observe and measure the visceral reactions that provide a more authentic sense of stakeholders’ perceptions toward online learning. The authors offer recommendations and identify areas for future research.
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Azfar Anwar, Abaid Ullah Zafar, Armando Papa, Thi Thu Thuy Pham and Chrysostomos Apostolidis
Digital healthcare manages to grab considerable attention from people and practitioners to avoid severity and provide quick access to healthcare. Entrepreneurs also adopt the…
Abstract
Purpose
Digital healthcare manages to grab considerable attention from people and practitioners to avoid severity and provide quick access to healthcare. Entrepreneurs also adopt the digital healthcare segment as an opportunity; nevertheless, their intentions to participate and encourage innovation in this growing sector are unexplored. Drawing upon the social capital theory and health belief model, the study examines the factors that drive entrepreneurship. A novel model is proposed to comprehend entrepreneurial intentions and behavior entrenched in social capital and other encouraging and dissuading perceptive elements with the moderation of trust in digitalization and entrepreneurial efficacy.
Design/methodology/approach
The cross-sectional method is used to collect data through a questionnaire from experienced respondents in China. The valid data comprises 280 respondents, analyzed by partial least square structural equation modeling.
Findings
Social capital significantly influences monetary attitude, and perceived risk and holds an inconsequential association with perceived usefulness, whereas monetary attitude and perceived usefulness meaningfully explain entrepreneurial activities. Perceived risk has a trivial impact on entrepreneurial intention. Entrepreneurial efficacy and trust in digitalization significantly explain entrepreneurial behavior and moderate the positive relationship between intention and behavior.
Originality/value
The present research proposes a novel research model in the context of entrepreneurship rooted in a digitalized world and offering new correlates. It provides valuable insights by exploring entrepreneurial motivation and deterring factors to get involved in startup activities entrenched in social capital, providing guidelines for policymakers and practitioners to promote entrepreneurship.
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Vijay Rathee and Preeti Mittal
The current study intends to synthesise the prior studies on employability skills among work-ready professionals in higher education through bibliometric and network visualisation…
Abstract
Purpose
The current study intends to synthesise the prior studies on employability skills among work-ready professionals in higher education through bibliometric and network visualisation tools. This study also identifies the gaps in the existing literature that still need to be filled and maps the course for future investigation.
Design/methodology/approach
The current study examined research papers on employability skills among work-ready professionals in higher education to evaluate global patterns and the top authors, institutions, journals, and nations contributing to this field. The authors analysed eight hundred eighty-five papers from the Scopus database between 1982 and 2023 for the study. Open-source bibliometric tools like Biblioshiny were used in the study to examine the body of literature and to spot new directions for future research.
Findings
The study’s findings indicate that since 2008, researchers, academics, and policymakers have paid more attention to employability skills among work-ready professionals, and 2019 is the year seeing the highest no. of publications. Across the globe, 2077 authors contributed to the articles, papers, and journals published in the particular domain. Regarding location, the United Kingdom is the world’s most productive nation, with 342 articles produced. Similarly, Australia, India, and Malaysia are the leading nations that have contributed to the field. Both keywords significantly contribute to scientific knowledge.
Practical implications
The gaps in this study will serve as a reference point for researchers conducting future studies in this field. Additionally, the result of this analysis offers a roadmap for higher education to enhance graduate employability by embedding necessary skills into them.
Originality/value
There has not been a bibliometric analysis concerning employability skills among Work-ready professionals in the existing literature; hence, this article is innovative. This study is the first attempt at integrating the concept. The study also gives an overview of potential directions for future research in this discipline.
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