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Article
Publication date: 10 February 2020

Dene Hurley and Amod Choudhary

The purpose of this study is to examine the role of chief financial officers’ (CFOs’) gender in financial risk taking of 58 US companies along with the impact of having women…

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Abstract

Purpose

The purpose of this study is to examine the role of chief financial officers’ (CFOs’) gender in financial risk taking of 58 US companies along with the impact of having women board members.

Design/methodology/approach

Using a panel data of 58 selected S&P 500 companies during the period 2012-2016, this paper determines whether the gender of CFOs and having women board members play a role in risk-taking behavior of firms.

Findings

Firms led by female CFOs are smaller in size with lower net income and net revenue. The panel data analysis shows that the impact of female CFOs on firms’ financial risk is mixed, depending on risk measures used, whereas increasing female board members reduces that risk.

Research limitations/implications

The data used is limited to 58 S&P 500 companies, and two of the three risk-taking measures used in the study, specifically investment in property, plant and equipment (PPE) and debt/equity ratio, may not be applicable to some industries.

Practical implications

The findings provide mixed evidence of risk aversion by females in executive and leadership positions, depending on the measures used and the management responsibilities they undertake (CFO versus board member) with support for the glass cliff phenomenon in which females may be leading financially precarious organizations.

Social implications

Female CFOs are found to be leading relatively smaller and financially poor-performing firms compared with the male CFO-led firms, thereby giving support to the glass cliff arguments.

Originality/value

The paper examines the role of CFOs’ gender and board diversity in risk taking as measured by the investment in PPE, debt/equity ratio and stock return volatility.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 6 June 2016

Dene Hurley and Amod Choudhary

This paper aims to determine possible differences in causes or characteristics between men and women in attaining the CEO position in large publicly listed companies in the USA.

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Abstract

Purpose

This paper aims to determine possible differences in causes or characteristics between men and women in attaining the CEO position in large publicly listed companies in the USA.

Design/methodology/approach

T-test statistic, correlation analyses and logit model were used to determine the role individual factors (tenure in management roles, age of CEOs, number of children, years of education) and the firm-level factor (number of employees, net income) play in determining the likelihood of having a female CEO.

Findings

The research results show that years of education, the number of children and the number of employees in the business play significant roles in determining the likelihood of having a female CEO. An increase in the number of children and years spent in education lower the probability of the CEO being a woman, while having greater number of employees raises the likelihood of having a woman CEO.

Research limitations/implications

The findings are applicable to only the largest publicly traded firms in the USA and are not applicable to mid to small publicly listed, private or non-for-profit companies or institutions. This research is a starting point for future research of women and men CEOs of small and mid-size publicly traded and non-publicly traded firms in the USA.

Originality/value

Prior research has shown that having children is detrimental for women in management positions; this research specifically identifies this problem for the CEO position. It also reveals that having more of education does not translate to getting to the CEO position for women.

Details

Gender in Management: An International Journal, vol. 31 no. 4
Type: Research Article
ISSN: 1754-2413

Keywords

Content available
Article
Publication date: 1 November 2016

Adelina Broadbridge and Sharon Anne Mavin

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Abstract

Details

Gender in Management: An International Journal, vol. 31 no. 8
Type: Research Article
ISSN: 1754-2413

Book part
Publication date: 19 February 2020

Fabio Maria Montagnino

In The Great Derangement, the Indian writer Amitav Ghosh examines the present inability to understand and represent the scale and violence of the environmental crisis. The book is…

Abstract

In The Great Derangement, the Indian writer Amitav Ghosh examines the present inability to understand and represent the scale and violence of the environmental crisis. The book is a passionate awakening call for collective action to drive change, with Ghosh clearly identifying the limits of the present framework of values, which inhibits politicians, industrialists and economists from moving towards a truly sustainable civilization. In the Anthropocene, non-human and post-human factors are raising questions about the concept of a silent Nature that can be domesticated for human advantage and the perspective of continuous progress – both of which have dominated the modern age. Nevertheless, the detailed scientific analysis of the violation of the planet’s limited capacities continues to be refuted, triggering irrational, short-term utilitarian behaviours which are preventing the fundamental changes required for the transition to sustainable development. Artists, philosophers and writers can play an invaluable role in reframing our ways of thinking, filling the gap between scientific knowledge and emotional perception. Pioneering artistic experiments are appearing all over the world, from both well-established and emerging artists, and through collective processes, and this cultural movement is setting the scene for a new wave of eco-entrepreneurs driven by the altruistic mission of saving the planet. As has happened in many previous crises, it is again in the hands of artists to redefine how we perceive ourselves and so to support the emergence of new ideas, new learning, and finally to shape society and the economy around a renewed sense of the future for humankind on Earth.

Details

Innovation and the Arts: The Value of Humanities Studies for Business
Type: Book
ISBN: 978-1-78973-886-5

Keywords

Content available
Article
Publication date: 1 March 2015

Susan Clark Muntean and Banu Ozkazanc-Pan

Guided by feminist perspectives, we critique existing approaches to the study of womenʼs entrepreneurship on epistemological grounds and suggest that the entrepreneurship field…

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Abstract

Guided by feminist perspectives, we critique existing approaches to the study of womenʼs entrepreneurship on epistemological grounds and suggest that the entrepreneurship field needs to recognize gendered assumptions in theorizing. Deploying a feminist framework, we suggest that understanding the “gender gap” in entrepreneurship requires focus on institutional and structural barriers women entrepreneurs face. Existing studies of women entrepreneurs often compare women with men without considering how gender and gender relations impact the very concepts and ideas of entrepreneurship. We propose, therefore, a conceptualization of entrepreneurship that illuminates gender bias and calls attention to the interrelated individual, institutional, and structural barriers in the entrepreneurial process that arrive out of societal and cultural gender norms. Through praxis or engaged practice, we redirect scholarship in the entrepreneurship field, while proposing ways that can promote gender equality in entrepreneurial activities. In all, our gender integrative conceptualization of entrepreneurship contributes to the entrepreneurship field by recognizing and addressing a more expansive realm of influential factors within the entrepreneurial ecosystem that have previously been researched separately.

Details

New England Journal of Entrepreneurship, vol. 18 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Article
Publication date: 1 December 1972

A conference can range from good to bad. It can be well or poorly organized, comfortably or indifferently housed, a profitable or wasted use of time. If conferences were rated…

Abstract

A conference can range from good to bad. It can be well or poorly organized, comfortably or indifferently housed, a profitable or wasted use of time. If conferences were rated like hotels and stars indicated their merit, the one held in Munich at the end of October should be awarded the maximum number.

Details

Work Study, vol. 21 no. 12
Type: Research Article
ISSN: 0043-8022

Article
Publication date: 17 December 2019

George J.E. Crowther, Cathy A. Brennan, Katherine L.A. Hall, Abigail J. Flinders and Michael I. Bennett

People with dementia in hospital are susceptible to delirium, pain and psychological symptoms. These diagnoses are associated with worse patient outcomes, yet are often…

Abstract

Purpose

People with dementia in hospital are susceptible to delirium, pain and psychological symptoms. These diagnoses are associated with worse patient outcomes, yet are often underdiagnosed and undertreated. Distress is common in people experiencing delirium, pain and psychological symptoms. Screening for distress may therefore be a sensitive way of recognising unmet needs. The purpose of this paper is to describe the development and feasibility testing of the Distress Recognition Tool (DRT). The DRT is a single question screening tool that is incorporated into existing hospital systems. It encourages healthcare professionals to regularly look for distress and signposts them to relevant resources when distress is identified.

Design/methodology/approach

The authors tested the feasibility of using the DRT in people with dementia admitted on two general hospital wards. Mixed methods were used to assess uptake and potential mechanisms of impact, including frequency of use, observation of ward processes and semi-structured interviews with primary stakeholders.

Findings

Over a 52-day period, the DRT was used during routine care of 32 participants; a total of 346 bed days. The DRT was completed 312 times; an average of 0.9 times per participant per day. Where participants had an identified carer, 83 per cent contributed to the assessment at least once during the admission. Thematic analysis of stakeholder interviews, and observational data suggested that the DRT was quick and simple to complete, improved ward awareness of distress and had the potential to improve care for people with dementia admitted to hospital.

Originality/value

This is the first short screening tool for routinely detecting distress in dementia in any setting. Its uptake was positive, and if effective it could improve care and outcomes for people with dementia, however it was beyond the scope of the study test this.

Article
Publication date: 11 March 2024

Devon Jefferson

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…

Abstract

Purpose

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

Design/methodology/approach

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

Findings

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Originality/value

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 14 December 2023

Ali Al Owad, Neeraj Yadav, Vimal Kumar, Vikas Swarnakar, K. Jayakrishna, Salah Haridy and Vishwas Yadav

Lean Six Sigma (LSS) implementation follows a structured approach called define-measure-analyze-improve-control (DMAIC). Earlier research about its application in emergency…

Abstract

Purpose

Lean Six Sigma (LSS) implementation follows a structured approach called define-measure-analyze-improve-control (DMAIC). Earlier research about its application in emergency healthcare services shows that it requires organizational transformation, which many healthcare setups find difficult. The Kotter change management model facilitates organizational transformation but has not been attempted in LSS settings till now. This study aims to integrate the LSS framework with the Kotter change management model to come up with an integrated framework that will facilitate LSS deployment in emergency health services.

Design/methodology/approach

Two-stage Delphi method was conducted by using a literature review. First, the success factors and barriers of LSS are investigated, especially from an emergency healthcare point of view. The features and benefits of Kotter's change management models are then reviewed. Subsequently, they are integrated to form a framework specific to LSS deployment in an emergency healthcare set-up. The elements of this framework are analyzed using expert opinion ratings. A new framework for LSS deployment in emergency healthcare has been developed, which can prevent failures due to challenges faced by organizations in overcoming resistance to changes.

Findings

The eight steps of the Kotter model such as establishing a sense of urgency, forming a powerful guiding coalition, creating a vision, communicating the vision, empowering others to act on the vision, planning for and creating short-term wins, consolidating improvements and producing still more change, institutionalizing new approaches are derived from the eight common errors that managers make while implementing change in the institution. The study integrated LSS principles and Kotter’s change management model to apply in emergency care units in order to reduce waste and raise the level of service quality provided by healthcare companies.

Research limitations/implications

The present study could contribute knowledge to the literature by providing a framework to integrate lean management and Kotter's change management model for the emergency care unit of the healthcare organization. This framework guides decision-makers and organizations as proper strategies are required for applying lean management practices in any system.

Originality/value

The proposed framework is unique and no other study has prescribed any integrated framework for LSS implementation in emergency healthcare that overcomes resistance to change.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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