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1 – 10 of 10Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky
Vinicius Farias Ribeiro, Adriana Victoria Garibaldi de Hilal and Marcos Gonçalves Avila
The purpose of this paper is to identify under what circumstances advisor gender and advice justification influence advice taking by managers.
Abstract
Purpose
The purpose of this paper is to identify under what circumstances advisor gender and advice justification influence advice taking by managers.
Design/methodology/approach
The authors designed a quasirational managerial decision experiment with both analytic and intuitive cues. The design was a 2 × 2 between-subjects factorial, in which gender (male/female) and advice justification (intuitive/analytic) were crossed. The experiment involved two independent samples, taken from Amazon Mechanical Turk workers and Brazilian professionals.
Findings
Results suggest that, in general, analytic justification is more valued than intuitive justification. The findings also infer that depending on the advisees’ sample and providing that advice justification is analytic, quasirational scenarios seem to favor male advisors (MTurk sample) or both male and female advisors with “male values” (professional sample), as analysis is traditionally considered a “male value.”
Practical implications
Analytic justification will likely lead to more advice utilization in quasirational managerial situations, as it may act as a safeguard for the accuracy of the offered advice.
Social implications
The results might signal an ongoing, but slow, process leading to the mitigation of gender stereotypes, considering that the male gender stereotype was active in the MTurk sample, but not in the professional one.
Originality/value
This study contributes to the advice-taking research field by showing the interplay between advisor gender and advice justification in a quasirational managerial decision setting with both analytic and intuitive cues. In advice-taking literature, observations are usually collected from students. However, as this study focused on managerial decisions, the authors collected independent samples from MTurk workers and Brazilian professionals.
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Katarzyna Janusz, Sofie Six and Dominique Vanneste
In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and…
Abstract
Purpose
In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and how their socio-cultural context influences those perceptions. The purpose of this paper is to contribute to this understanding which will enable the city planners to take actions to create the well-balanced and resilient communities in which the needs of residents and tourists are equally met.
Design/methodology/approach
To understand residents’ perceptions’ about tourism in Bruges, this research applied photo-elicitation interviews with 28 residents who lived in various locations in the historical center to understand socio-cultural background of residents, their tourism-related concerns and whether they are in line with what is commonly perceived as problematic in Bruges.
Findings
Results show that as long as residents can benefit from tourism and tourism-related infrastructure, they support tourism. On the other hand, tourism decreases the liveability of the historical center due to supersession of infrastructure serving the residents by tourist-oriented amenities.
Practical implications
To build a sustainable and resilient city in the future, the authorities of Bruges should cease further “museumification” of the historical city by breaking the hegemony of tourism industry, providing affordable housing and rethinking the concentration model of tourism.
Originality/value
The photo-elicitation method proved to produce rich content and good-quality data by stimulating respondents’ memories and evoking experiences and emotions. Thus, this paper recommends that future research about residents’ attitudes is developed around visual methods as they give voice to the residents and are able to uncover issues which are difficult to capture with other methods.
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Sina K. Feldermann and Martin R.W. Hiebl
This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the…
Abstract
Purpose
This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.
Design/methodology/approach
The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.
Findings
As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.
Research limitations/implications
This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.
Originality/value
This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.
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Luigi Corvo, Lavinia Pastore, Marco Mastrodascio and Denita Cepiku
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development…
Abstract
Purpose
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.
Design/methodology/approach
Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.
Findings
A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.
Research limitations/implications
To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.
Originality/value
This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.
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