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Article
Publication date: 3 October 2023

Hasyim Haddade, Askar Nur, Muhammad Nur Akbar Rasyid and Abd Raviq R.

The purpose of this study is to demonstrate the strategy and innovation of the Faculty of Adab and Humanities in developing the quality of education in digital era by using…

Abstract

Purpose

The purpose of this study is to demonstrate the strategy and innovation of the Faculty of Adab and Humanities in developing the quality of education in digital era by using anthropology of education approach.

Design/methodology/approach

In accordance with the research purpose to demonstrate the strategy and innovation of the Faculty of Adab and Humanities in developing the quality of education in the digital era using an educational anthropology approach, the method used is descriptive qualitative, which refers to data in the form of interviews obtained from the field.

Findings

The results of this research indicate that there are strategies and innovations to develop the quality of higher education at the Faculty of Adab and Humanities in the digital era. These include adjusting the curriculum with the context of the era, implementing the learning process based on research and reinforcing on aspects of digital literacy among students through the innovation of the library based on digital.

Originality/value

This study can be considered in the process of evaluating policies related to quality reinforcing strategies and innovations at the Faculty of Adab and Humanities in facing the challenges of the times. The study is only limited to tracing and analyzing strategies and innovations to reinforce education in the Faculty of Adab and Humanities and their impact on human resource development. For further research, it can be done in more detail and depth and on a larger scale.

Details

Quality Assurance in Education, vol. 32 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

Open Access
Article
Publication date: 14 November 2023

Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…

Abstract

Purpose

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

Design/methodology/approach

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

Findings

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

Research limitations/implications

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

Practical implications

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

Social implications

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

Originality/value

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Details

Journal of Management History, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 3 October 2023

Nicholous M. Deal, Mark D. MacIsaac, Albert J. Mills and Jean Helms Mills

The purpose of this paper is to revisit the potential of the New Deal as a research context in management and organization studies and, in doing so, forward the role one of its…

Abstract

Purpose

The purpose of this paper is to revisit the potential of the New Deal as a research context in management and organization studies and, in doing so, forward the role one of its chief architects, Harry Hopkins, played in managing the economic crisis. The exploration takes us to multiple layers that work together to form context around Hopkins including the Great Depression, the Roosevelt Administration, and ultimately, the New Deal. By raising Harry Hopkins as an exemplar of historical-narrative exclusion, the authors can advance the understanding of his role in the New Deal and how his actions produced early insights about management (e.g. modern crisis management).

Design/methodology/approach

The paper experiments with the methodological assemblage of ANTi-History and microhistorical analysis that the authors call “ANTi-Microhistory” to examine the life narrative of Harry Hopkins, his early association with President Franklin D. Roosevelt and later, the New Deal. To accomplish this, the authors undertake a programme of archival research (e.g. the digital repository of The Franklin D. Roosevelt Presidential Library and Museum) and assess various materials (e.g. speeches, biographies and memoirs) from across multiple spaces.

Findings

The findings suggest Harry Hopkins to be a much more powerful actor in mobilizing New Deal policies and their effect on early management thought than what was previously accepted. In the process, the authors found that because of durable associations with Roosevelt, key policy architects of the same ilk as Harry Hopkins (e.g. Frances Perkins, Henry Wallace, Lewis Douglas, and others) and their contributions have been marginalized. This finding illustrates the significant potential of little-known historical figures and how they might shed new insight on the development of the field and management practice.

Originality/value

The aim is to demonstrate the potential of engaging historical research in management with the individual – Harry Hopkins – as a unit of analysis. By engaging historical research on the individual – be it well-known or obscure figures of the past – the authors are considering how they contribute to the understanding of phenomena (e.g. New Deal, Progressivism or Keynesian economics). The authors build on research that brings to focus forgotten people, communities and ideas in management studies but go further in advocating for space in the research to consider the scholarly potential of the individual.

Details

Journal of Management History, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 23 March 2023

Gayathri Gunatilake, Beverley Lord and Keith Dixon

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…

Abstract

Purpose

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Design/methodology/approach

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Findings

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

Research limitations/implications

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

Originality/value

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 20 June 2024

David Tree and Dilin Wang

This study explores the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms with…

Abstract

This study explores the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms with more cash and creates value. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower firm value. As such, it is unclear whether conforming tax avoidance is positively or negatively correlated with firm value. We use a measure of conforming tax avoidance that was recently introduced in the literature, and bifurcate tax avoidance into conforming and nonconforming portions using a large sample. We present evidence that investors place a negative value on conforming tax avoidance for the average firm. We also examine the top quartile based on the measure of conforming tax avoidance and find a positive correlation between firm value and conforming tax avoidance for this subsample.

Book part
Publication date: 18 September 2024

Berch Berberoglu

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Open Access
Article
Publication date: 9 October 2023

Alexandre Borba Salvador, Mariana Bassi-Suter and Nicola Forsdike

This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.

Abstract

Purpose

This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.

Design/methodology/approach

Exploratory qualitative research, using in-depth interviews in which the object of the study was the marketing educator, based on three Brazilian business schools.

Findings

The teaching performance depends on the teaching practice, which is influenced by technical knowledge, pedagogical factors and personal features. The development of a practitioner-educator is a complex process that arises from both formal and informal learning.

Research limitations/implications

Deepens the understanding of marketing educators’ individual factors, proposing a model to expand the knowledge of the factors shaping a reference-educator.

Practical implications

Raises awareness among managers of Higher Education institutions of the relevance of the development of its educators considering not only pedagogical skills but also marketing and social skills.

Social implications

Improvements in education generate a positive contribution to society. Better marketing educators may result in better professionals, which could, ultimately, generate more benefits both for corporations and for society.

Originality/value

Existing literature has neglected the understanding of how marketing educators’ individual factors may impact on good teaching to create a well-rounded practitioner-educator. This study seeks to address that gap by exploring how marketing faculty, especially practitioners of marketing, become reference-educators, that is, educators identified as exemplars of good practice by their students and peers.

Details

RAUSP Management Journal, vol. 58 no. 4
Type: Research Article
ISSN: 2531-0488

Keywords

Book part
Publication date: 8 April 2024

Petr David

Road transport is an important sector of the economy, however, its negative impacts on the environment, human health and sustainability of potential economic growth are…

Abstract

Road transport is an important sector of the economy, however, its negative impacts on the environment, human health and sustainability of potential economic growth are significant. Transport externalities tend to be neglected within the market process. The damage generated through significant externalities of road transport in Czechia was identified, based on unique data processing, to reach almost 3.5 billion € annually. This chapter presents an overview of internalization taxes and fees, their current rates and generated receipts. If excise duty is disregarded as fundamentally unsuitable for the internalization of externalities, then the receipts from other applied taxes and fees, particularly the road tax, seem to be insufficient. Although economic growth is encouraged, its form is not sustainable in view of the rising phase of the Kuznets curve and the related irreversible environmental impacts.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Content available
Book part
Publication date: 11 July 2024

Graham Crow

Abstract

Details

The Emerald Guide to Ann Oakley
Type: Book
ISBN: 978-1-80071-561-5

Article
Publication date: 4 December 2023

Jhon James Mora and Andres David Espada Castro

This article analyzes the determinants of credit constraints and their effects on the productivity of micro-firms in Colombia.

Abstract

Purpose

This article analyzes the determinants of credit constraints and their effects on the productivity of micro-firms in Colombia.

Design/methodology/approach

An Endogenous Switching Regression Model (ESRM) is estimated to analyze credit constraint impact on economic performance.

Findings

The results show that owner characteristics such as age and gender decrease the likelihood of being constrained. Firms' characteristics, such as legal status, the formality of the employees, commercial property and savings, are important for reducing credit constraints.

Originality/value

This article discusses how formal credit restrictions harm the economic performance of Colombia's micro-firms. The results show that the productivity of the micro firms in Colombia could increase, on average, by U$ 825 USD when all types of restrictions are eliminated.

Details

Journal of Economic Studies, vol. 51 no. 6
Type: Research Article
ISSN: 0144-3585

Keywords

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