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Article
Publication date: 4 March 2019

Jomo Sankara, Dennis M. Patten and Deborah L. Lindberg

This paper investigates the market response to the poor quality of reporting on the first mandated set of conflict minerals disclosures in the US setting. The authors…

Abstract

Purpose

This paper investigates the market response to the poor quality of reporting on the first mandated set of conflict minerals disclosures in the US setting. The authors examine the reaction for both filing firms at their filing date and non-filing companies at the filing deadline.

Design/methodology/approach

The authors use standard market model methods to capture investor response and test for differences across reactions using comparisons of means and regression models. The authors also code reports for a sub-sample of firms and test for the relation between disclosure and market reactions.

Findings

The authors document a significant negative reaction for both filing and non-filing firms, with the latter group suffering a more negative reaction than the filers. The authors also find more extensive disclosure is associated with less negative market reactions. Finally, the authors provide evidence supporting the argument that the more pronounced reaction for the non-filers is due to concerns with incremental implementation costs for these firms.

Research limitations/implications

The results extend prior research into investor perceptions of exposures to social and political costs. The findings suggest that investors view both poor quality disclosure and lack of response to mandated requirements as increasing such exposures.

Practical implications

The negative market response could be expected to exert additional pressures on companies to better assess and report on conflict mineral exposures in their supply chains.

Social implications

The findings suggest investors pay attention to the corporate response to mandated social disclosure requirements, an important finding as mandates for similar types of disclosure appear to be in the offing.

Originality/value

This study is the first to extend the social and political cost exposure literature to analysis of mandated social disclosures.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 10 July 2007

Steven A. Taylor, Gary L. Hunter and Deborah L. Lindberg

The purpose of this study is to advance marketers' understanding of customer‐based brand equity (CBBE) within the context of a B2B financial service marketing setting.

Abstract

Purpose

The purpose of this study is to advance marketers' understanding of customer‐based brand equity (CBBE) within the context of a B2B financial service marketing setting.

Design/methodology/approach

Two nation‐wide studies were used to investigate whether brands are in fact differentiated in the minds of the target audience; test two competing explanations of the formation of CBBE using structural equation analyses; and reconcile satisfaction and CBBE theories within a single theoretical model.

Findings

The results suggest that these customers do differentiate brands, and that Netemeyer et al.'s model of CBBE is generally supported. In addition, the extended model of CBBE proposed herein explains more variance in loyalty intentions, while simultaneously demonstrating the importance of customer satisfaction in CBBE models, and incorporates customer attitudes into conceptualization of CBBE.

Research limitations/implications

First, the current research focuses specifically on CBBE. Second, the reported MDS results are exploratory in nature and must be interpreted with caution.

Practical implications

The results will help financial service marketers measure CBBE as well as relate brand power to customer satisfaction and customer attitude measurement through implementing the proposed framework in their own competitive setting.

Originality/value

The two nation‐wide studies reported herein enhance our understanding of CBBE and its relationship to customer attitudes and satisfaction research within a single theoretical model, as well as identifying the influential roles of both hedonic and utilitarian forms of brand attitudes in the formation of CBBE.

Details

Journal of Services Marketing, vol. 21 no. 4
Type: Research Article
ISSN: 0887-6045

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Book part
Publication date: 23 August 2014

Deborah S. Archambeault

This chapter presents an approach for teaching divergent and evolving auditing standards in an introductory auditing course. The existence of divergent and continually…

Abstract

This chapter presents an approach for teaching divergent and evolving auditing standards in an introductory auditing course. The existence of divergent and continually evolving auditing standards can be challenging for students and for auditing educators. In addition to two separate sets of standards in the United States for the audits of public companies (issuers) and nonpublic companies (nonissuers), auditors also need to be aware of the growing prominence of international standards. In addition to providing background information on standard-setting bodies and divergent auditing standards, and suggestions for simplifying the process of guiding students to an understanding of these standards, this chapter provides figures that can be used for demonstration in class, along with a series of brief internet-based research exercises. The exercises and examples provided may help auditing educators to facilitate students’ understanding and mastery of the fundamental elements of the domestic and international auditing standard-setting forces and activities that impact, directly or indirectly, auditing practice in the United States and abroad.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

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Book part
Publication date: 12 January 2021

Henri Schildt, Farah Kodeih and Hani Tarabichi

The authors contribute to practice-driven institutionalism by examining how the introduction of new field-level evaluation practices may facilitate encroachment of highly…

Abstract

The authors contribute to practice-driven institutionalism by examining how the introduction of new field-level evaluation practices may facilitate encroachment of highly institutionalized organizational fields by new institutional logics. The authors conducted an inductive study of a trial of social impact bonds in the field of social integration services in Finland. Our analysis elaborates how new field-level evaluation practices created an experimental space that induced organizational practice experimentation, reconfigured relationships among field members, and lowered the barriers to entry for new organizations. The authors theorize how evaluation practices may create experimental spaces by suspending the carriers of established logics and legitimizing institutional innovations. The authors further elaborate how such spaces can bring about a parallel “shadow field” by inducing bottom-up experimentation aligned with a new institutional logic.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

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Article
Publication date: 14 September 2015

Guy Robertson

– The purpose of this paper is to review the literature on the role that mindfulness meditation can play in supporting people with dementia to live well.

Abstract

Purpose

The purpose of this paper is to review the literature on the role that mindfulness meditation can play in supporting people with dementia to live well.

Design/methodology/approach

This paper reviews the literature in a structured way, focussing first on the general effectiveness on mindfulness and then going on to assess its role in attention, emotion regulation, cognitive decline, physical changes in the brain, prevention, and quality of life.

Findings

Spirituality has been defined as a process of personal transformation which in many cases can involve a blend of humanistic psychology and esoteric traditions. Meditation, even if practised in a secular fashion can be said to fit within this definition of spirituality. The paper reviews the evidence for the relevance of mindfulness meditation in supporting people to live well with dementia.

Research limitations/implications

The evidence is not yet conclusive; however, there is nevertheless a growing body of evidence which suggests that this is a fruitful area for further research.

Practical implications

There are numerous implications for practice: if sufficient self-reported benefit from the application of mindfulness to people with dementia to warrant this being offered more generally. If further research substantiates the quality of life benefits then this could be an important development to accompany early diagnosis of dementia. If mindfulness were found to have a preventative effect then that would be of huge practical importance.

Social implications

Mindfulness gives people more control of their emotional and thought processes and therefore this could be a significant development for empowering people with dementia and their carers.

Originality/value

This is one of the first times that the literature regarding mindfulness and dementia has been reviewed in a systematic way.

Details

Working with Older People, vol. 19 no. 3
Type: Research Article
ISSN: 1366-3666

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Article
Publication date: 1 September 1999

Francis Lau, Sandra Doze, Doug Vincent, Deborah Wilson, Tom Noseworthy, Robert Hayward and Andrew Penn

This paper describes our experiences from a two‐year research study to introduce evidence‐based practice (EBP) through a set of electronic information tools into two…

Abstract

This paper describes our experiences from a two‐year research study to introduce evidence‐based practice (EBP) through a set of electronic information tools into two Canadian health regions. The improvisational model of technological change by Orlikowski and Hofman (1997) is used to provide the conceptual foundations for understanding the pattern of evolution associated with the tools observed in these two settings over time. Key areas to consider when changing practice identified from this study are time availability, intended use, adequate training, clinical champions, work practice fit, system refinement, around‐the‐clock support and environment influence. Health organizations should also distinguish anticipated, emergent and opportunistic changes and improvise accordingly when introducing EBP information tools in a setting that is characteristically complex, dynamic and unpredictable.

Details

Information Technology & People, vol. 12 no. 3
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 1 January 1981

This register of current research in social economics has been compiled by the International Institute of Social Economics. The register does not claim to be comprehensive…

Abstract

This register of current research in social economics has been compiled by the International Institute of Social Economics. The register does not claim to be comprehensive but is merely an aid for research workers and institutions interested in social economics. The register will be updated and made more comprehensive in the future but this is largely dependent on the inflow of information from researchers in social economics. In order to facilitate this process a standardised form is to be found on the last page of this register. Completed forms, with attached sheets as necessary, should be returned to the compiler: Dr Barrie O. Pettman, Director, International Institute of Social Economics, Enholmes Hall, Patrington, Hull, N. Humberside, England, HU12 OPR. Any other comments on the register will also be welcome.

Details

International Journal of Social Economics, vol. 8 no. 1
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 17 March 2020

Lisa Marie Borrelli

This article contributes the following: First, it argues along previous works that rites of passage include continuous testing, which needs to be passed in order to gain a…

Abstract

Purpose

This article contributes the following: First, it argues along previous works that rites of passage include continuous testing, which needs to be passed in order to gain a certain level of acceptance within the research field. Here besides the emotional effort, researchers have to position themselves and are confronted with questions of trust. Second, it is argued that the collected and analysed data on the rites of passage enable us to make sense of street-level bureaucrats' work and functioning of state institutions, especially in a police context. Reflections on research negotiations drew the author's attention to how mistrust towards the “other”, here defined as migrant other, prevails the migration regime. This mistrust is later transferred onto the researcher, whose stay is deemed questionable and eventually intrusive.

Design/methodology/approach

The collected data include semi-structured interviews, as well as several months of participant observation with street-level officers and superordinate staff, deepening previous discussions on research access and entrance. It further allows understanding street-level narratives, especially when it comes to the culture of suspicion embedded in police work, connecting the experienced tests with the everyday knowledge of police officers and case workers.

Findings

The analysis of rites of passage enable us to make sense of street-level bureaucrats' work, especially in a police context, since we find a specific way of suspicion directed towards the researcher. It is based on a general mistrust towards the “other”, here defined as migrant other, whose stay is deemed illegal and thus intruding. In this context, the positionality of the researcher becomes crucial and needs strategical planning.

Research limitations/implications

Accessing and being able to enter the “field” is of crucial relevance to researchers, interested in studying, e.g. sense-making and decision-making of the respective interlocutors. Yet, ethnographic accounts often disclose only partially, which hurdles, limiting or contesting their aspirations to conduct fieldwork, were encountered.

Originality/value

The personal role of researchers, their background and emotions are often neglected when describing ethnographic research. Struggles and what these can say about the studied field are thus left behind, although they contribute to a richer understanding of the functioning of the chosen fields. This work will examine how passing the test and going through rituals of “becoming a member” can tell us more about the functioning of a government agency, here a Swedish border police unit.

Details

Journal of Organizational Ethnography, vol. 9 no. 2
Type: Research Article
ISSN: 2046-6749

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Article
Publication date: 9 September 2019

Ishfaq Hussain Bhat and Shilpi Gupta

In the recent times social media is considered as the most popular tool of communication among the students in India. Based on the assumption that the usage of social…

Abstract

Purpose

In the recent times social media is considered as the most popular tool of communication among the students in India. Based on the assumption that the usage of social media is going to reinforce the academic performance among the medical students, the purpose of this paper is to investigate the mediating effect of student engagement on the use of SM and AP of medical students of India.

Design/methodology/approach

The students were selected from the top three public-funded medical colleges of India. Almost 250 medical students took part in the survey. A self-administered structured questionnaire was used for the collection of the data. Structural equation modelling was used for the analysis of the final data.

Findings

The results of the study show that student engagement is a multi-dimensional construct. It was found that the behavioural and emotional engagement did not mediate the relationship between usage of social media and academic performance, whereas, the cognitive engagement did mediate the relationship. The outcome of the study depicts that the usage of the social media has a potential impact on the learning environment and enhances the cognitive engagement among the medical students and eventually their academic performance.

Research limitations/implications

This paper contributes to the existing body of knowledge on the effectiveness of social media in higher education learning among medical students. Furthermore, the study also looks at the mediating effect of Student engagement between usage of social media and academic performance. This will be helpful for the educator to know how social media can be useful for conducive learning.

Originality/value

The usage of the social media is claimed to enhance learning among the students but there is hardly any empirical evidence of the same. Therefore, the present paper looks at the combined effect of two distinct sets of literature, i.e., the influence of usage of social media on student engagement, and student engagement and academic performance. Linking the two studies the present paper looks at the usage of the social media, student engagement and academic performance among the medical students of India.

Details

International Journal of Sociology and Social Policy, vol. 39 no. 9/10
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 14 May 2018

Mohammad Said Ibrahim Alshuaibi, Ahmad Said Ibrahim Alshuaibi, Faridahwati Mohd. Shamsudin and Darwina Ahmad Arshad

Social media is a popular communication tool for college students in many countries including Malaysia. Even though the literature indicates that the use of social media…

Abstract

Purpose

Social media is a popular communication tool for college students in many countries including Malaysia. Even though the literature indicates that the use of social media in a higher learning environment is likely to enhance academic performance of college students, the mechanism that explains such association is yet to be explored. Based on the claims that the integration of social media use is purposeful to enhance student engagement, the purpose of this paper is to investigate the role of student engagement as a potential mediator between social media use and academic performance of college students in Malaysia.

Design/methodology/approach

A total number of 227 business students in one of the public universities in Malaysia were randomly chosen to participate in this study. Questionnaire was used as the main data collection technique, which was personally administered during class sessions. Data were analyzed using structural equation modeling-partial least square (SEM-PLS).

Findings

The result showed the multidimensionality of student engagement. It also indicated that cognitive engagement mediated the relationship between social media and academic performance, but not behavioral, emotional, or agentic engagement. The result suggests that social media has the potential to be used in a learning environment as it promotes cognitive engagement of students in class and subsequently their academic performance and success.

Research limitations/implications

One of the limitations of the present study is that the generalizability of the finding to a much larger population of students may be limited as the sampled students were recruited from business students in one of the public universities in Malaysia only. Students of different academic programs in different universities may have a different pattern of using the social media.

Practical implications

This study will help higher learning institutions and educators think of ways to integrate the use of social media in learning activities to help students achieve better academic performance. As shown by the findings, such use can encourage students to be cognitively engagedt in class in which the students can be more active learners.

Originality/value

The present study adds to the literature in social media use by addressing the issue of how it helps enhance academic performance of college students in a single model. Past studies tended to examine the role of social media and student engagement and the effect of student engagement on academic performance separately. Furthermore, this study took into consideration various types of social media used by college students who tend to have multiple accounts.

Details

International Journal of Educational Management, vol. 32 no. 4
Type: Research Article
ISSN: 0951-354X

Keywords

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