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Article
Publication date: 16 August 2022

Jon Perkins, Cynthia Jeffrey and Martin Freedman

As more companies choose to disclose corporate social responsibility (CSR) information, it is important to gain an understanding of the quality of disclosures and factors that…

Abstract

Purpose

As more companies choose to disclose corporate social responsibility (CSR) information, it is important to gain an understanding of the quality of disclosures and factors that influence quality. The purpose of this study is to examine the role of culture as a determinant of the quality of voluntary carbon emission disclosures.

Design/methodology/approach

This study uses regression analysis to test the influence of culture on the quality of carbon disclosures. The sample of this study comes from companies who voluntarily report to the carbon disclosure project. The authors operationalize the quality of disclosure using the Carbon Disclosure Leadership Index. The authors operationalize cultural values using both Hofstede’s metrics (Hofstede, 1980) and Project GLOBE (House et al., 2004).

Findings

This study predicts and finds a negative relationship between quality of disclosure and high individualism scores. This study also finds that the quality of disclosure is lower for companies located in countries with high power distance scores. The authors find that the quality of disclosure is higher for companies located in countries with gender/assertiveness scores that indicate a higher value on the environment than on the importance of economic growth. While quality is marginally related to uncertainty avoidance using Hofstede's measure, quality is not related to uncertainty avoidance using the Project GLOBE metric. The authors did not find a hypothesized negative significant relationship between quality and long-term orientation.

Practical implications

Quality is a measure of importance to users and regulators of disclosures.

Social implications

National culture is an important determinant of CSR disclosure quality.

Originality/value

This study extends the previous research by using a metric for quality based on an independent evaluation of disclosures and by the role of culture in a multi-country study.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Article
Publication date: 20 February 2017

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 14 December 2023

Michael Giebelhausen and T. Andrew Poehlman

This paper aims to provide researchers and practitioners with a consumer-focused alternative for considering the integration of artificial intelligence (AI) into services.

Abstract

Purpose

This paper aims to provide researchers and practitioners with a consumer-focused alternative for considering the integration of artificial intelligence (AI) into services.

Design/methodology/approach

The paper reviews and critiques the most popular frameworks for addressing AI in service. It offers an alternative approach, one grounded in social psychology and leveraging influential concepts from management and human–computer interaction.

Findings

The frameworks that dominate discourse on this topic (e.g. Huang and Rust, 2018) are fixated on assessing technology-determined feasibility rather than consumer-granted permissibility (CGP). Proposed is an alternative framework consisting of three barriers to CGP (experiential, motivational and definitional) and three responses (communicate, motivate and recreate).

Research limitations/implications

The implication of this research is that consistent with most modern marketing thought, researchers and practitioners should approach service design from the perspective of customer experience, and that the exercise of classifying service occupation tasks in terms of questionably conceived AI intelligences should be avoided.

Originality/value

Indicative of originality, this paper offers an approach to considering AI in services that is nearly the polar opposite of that widely advocated by e.g., Huang et al., (2019); Huang and Rust (2018, 2021a, 2021b, 2022b). Indicative of value is that their highly cited paradigm is optimized for predicting the rate at which AI will take over service tasks/occupations, a niche topic compared to the mainstream challenge of integrating AI into service offerings.

Details

Journal of Services Marketing, vol. 38 no. 1
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 13 November 2017

Allison B. Moore, Cynthia MacGregor and Jeffrey Cornelius-White

This paper aims to examine the relationship between student achievement and racial congruence of school personnel and students to help educators and policy makers narrow the…

Abstract

Purpose

This paper aims to examine the relationship between student achievement and racial congruence of school personnel and students to help educators and policy makers narrow the achievement gap.

Design/methodology/approach

This quasi-experimental, correlational study used publicly available data from 158 elementary schools in the Houston Independent School District. The authors analyzed the level of congruence of school personnel and students in relation to reading, math and science scores with the fifth-grade students.

Findings

Controlling for the percentage of economically disadvantaged students, separate univariate ANCOVAs on the outcome variables revealed significant effects of racial congruence levels on reading scores, F(2, 153) = 3.73, p = 0.026 and math scores, F(2, 153) = 3.977, p = 0.02.

Research limitations/implications

The operationalization of racial congruence had not been previously used. African-Americans and Hispanics were labeled as non-white, Asian-Americans (who do not show the achievement gap) were grouped with white students, and other minority groups were excluded. The study was a natural experiment without randomization or intervention.

Practical implications

Findings can be used to narrow the achievement gap by encouraging recruitment of Hispanics and African-Americans educators and influencing administrators as they decide where to place hired personnel.

Originality/Value

Using a much larger sample size than previous studies, this study found a factor to narrow the achievement gap.

Details

Journal for Multicultural Education, vol. 11 no. 4
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

88129

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 October 1998

Jeffrey D. Kushkowski, Kristin H. Gerhard and Cynthia Dobson

This paper describes a simple method for developing a list of core serials in a particular subject field by analysing article citations in electronic indexes. The Simple Index…

493

Abstract

This paper describes a simple method for developing a list of core serials in a particular subject field by analysing article citations in electronic indexes. The Simple Index Method overcomes the difficulties in building a core list for serials in interdisciplinary fields by using multiple indexes which cover various aspects of the subject. This method permits the collection development librarian to develop a core list when standard bibliographies or specific indexing and abstracting tools are lacking and to tailor that list to the needs of the local situation.

Details

Journal of Documentation, vol. 54 no. 4
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 31 May 2013

Arun Kumar Tarofder, Govindan Marthandan, Avvari V. Mohan and Prashantini Tarofder

The purpose of this paper is to investigate empirically the critical factors for the diffusion of web technologies in supply chain management (SCM) functions, based on the…

2271

Abstract

Purpose

The purpose of this paper is to investigate empirically the critical factors for the diffusion of web technologies in supply chain management (SCM) functions, based on the technology‐organizational‐environment model, and to identify the benefits resulting from diffusion.

Design/methodology/approach

Data were collected, via an internet survey, from 251 respondents, ranging from middle‐level to top‐level managers, from firms which currently utilize web technologies for their supply chain activities. Structural equation modelling was employed for five factors: relative advantage; competitive pressure; complexity; trialability; and top management support, which have been hypothesized to affect the diffusion of web technologies in SCM functions.

Findings

The results suggest that all the factors except trialability are significant predictors of web technologies' diffusion in supply chain functions. The results show also that by diffusing web technologies, organizations can enhance their supply chain activities.

Research limitations/implications

The survey was conducted in a Malaysian context, using a limited set of variables, thus limiting the generalizability of the findings.

Practical implications

This study provides a greater understanding of managers' perception of web technology diffusion in their organizational SCM functions, and benefits realizing from diffusion of web technology, such as operational efficiency.

Originality/value

Those interested in adopting web technologies in their supply chain activities may find these results helpful in guiding their efforts.

Details

Business Process Management Journal, vol. 19 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 8 May 2009

Bruce Fuller, Luke Dauter, Adrienne Hosek, Greta Kirschenbaum, Deborah McKoy, Jessica Rigby and Jeffrey M. Vincent

Newly designed schools for centuries have projected fresh ideals regarding how children should learn and how human settlements should be organized. But under what conditions can…

1609

Abstract

Purpose

Newly designed schools for centuries have projected fresh ideals regarding how children should learn and how human settlements should be organized. But under what conditions can forward‐looking architects or education reformers trump the institutionalized practices of teachers or the political‐economic constraints found within urban centers? The purpose of this paper is to ask how the designers of newly built schools in Los Angeles – midway into a $27 billion construction initiative – may help to rethink and discernibly lift educational quality. This may be accomplished via three causal pathways that may unfold in new schools: attracting a new mix of students, recruiting stronger teachers, or raising the motivation and performance of existing teachers and students.

Design/methodology/approach

We track basic indicators of student movement and school quality over a five‐year period (2002‐2007) to understand whether gains do stem from new school construction. Qualitative field work and interviews further illuminate the mechanisms through which new schools may contribute to teacher motivation or student engagement.

Findings

Initial evidence shows that many students, previously bussed out of the inner city due to overcrowding, have returned to smaller schools which are staffed by younger and more ethnically diverse teachers, and benefit from slightly smaller classes. Student achievement appears to be higher in new secondary schools that are much smaller in terms of enrollment size, compared with still overcrowded schools.

Originality/value

We emphasize the importance of tracking student movement among schools and even across neighborhoods before attributing achievement differences to specific features of new schools, that is, guarding against selection bias. Whether new schools can hold onto, or attract new, middle‐class families remains an open empirical question. Future research should also focus on the magnitude and social mechanisms through which new (or renovated) schools may attract varying mixes of students and teachers, and raise achievement.

Details

Journal of Educational Administration, vol. 47 no. 3
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 March 1995

Ellen D. Sutton, Richard Feinberg, Cynthia R. Levine, Jennie S. Sandberg and Janice M. Wilson

Academic librarians are frequently called upon to provide instruction in relatively unfamiliar disciplines. This article presents introductory information for librarians providing…

Abstract

Academic librarians are frequently called upon to provide instruction in relatively unfamiliar disciplines. This article presents introductory information for librarians providing bibliographic instruction (BI) in the field of psychology. Its primary purpose is to identify key readings from the library science and psychology literature that provide a basis for informed delivery of psychology BI. These works are fully identified in the list of references at the end of this article. Because the primary purpose of discipline‐specific bibliographic instruction is to teach the skills necessary for retrieval of the products of scholarship in that discipline, we begin with a discussion of scholarly communication and documentation, which describes how scholars and researchers within psychology communicate research findings and theoretical developments in the discipline. The major emphasis of this article is on formal, group instruction rather than individualized instruction, although much of the information will be applicable to both types.

Details

Reference Services Review, vol. 23 no. 3
Type: Research Article
ISSN: 0090-7324

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