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1 – 10 of over 98000Nurhastuti Kesumo Wardhani, Robert Faff, Lewis Liu and Zairihan Abdul Halim
This research aims to investigate the disciplinary functions of depositors and subordinated debt holders within Indonesia's dual banking system, examining the impact of regulatory…
Abstract
Purpose
This research aims to investigate the disciplinary functions of depositors and subordinated debt holders within Indonesia's dual banking system, examining the impact of regulatory changes on market discipline.
Design/methodology/approach
The study employs a comprehensive analysis of the dual banking system in Indonesia over 15 years. Utilizing a non-public dataset from the Financial Services Authority and the Indonesia Deposit Insurance Corporation, the study employs propensity score matching and difference-in-differences analysis.
Findings
The findings reveal distinct patterns in the exercise of market discipline by depositors over different regulatory regimes. During the blanket guarantee regime (2002–2005), depositors lacked the incentive to monitor banks but resumed their disciplinary role under the limited guarantee regime (2005–2017). Islamic banks faced simultaneous market and regulatory discipline, with market discipline prevailing.
Originality/value
This study contributes to the literature by providing novel insights into the interplay between regulatory changes, market discipline and depositor behavior within Indonesia's dual banking system. The utilization of a comprehensive non-public dataset from regulatory authorities adds to the originality of the research.
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This study reviews the teaching of real estate in the USA for the first 100 years after the foundational curriculum was laid down in 1923 by three key institutions: the National…
Abstract
Purpose
This study reviews the teaching of real estate in the USA for the first 100 years after the foundational curriculum was laid down in 1923 by three key institutions: the National Association of Real Estate Boards (NAREB), the Institute for Research in Land Economics and Public Utilities (The Institute) and the American Assembly of Collegiate Schools of Business (AACSB). Its line of investigative pursuit is the persistent lamentation by American real estate scholars that real estate is not getting the respect it deserves as an academic discipline compared to its peers in the school of business such as accounting, finance and marketing. The study addresses a fundamental question: What is the cause of this endless “search for a discipline”? This is motivated by the belief that identification of the root cause of this “search for a discipline” will lead to the requisite solution: the intellectual foundation of the real estate discipline.
Design/methodology/approach
The study used qualitative document analysis to review two primary documents published in 1959 as reports on business education in the USA: (1) Higher Education for Business, financed and sponsored by the Ford Foundation, and (2) The Education of American Businessmen – financed and sponsored by the Carnegie Corporation of New York. The impacts of the publications on the teaching of real estate to date have been reviewed in the context of scholarly actions and literature that has been generated in relation to the two documents.
Findings
The two primary documents impacted negatively on the teaching of real estate. The committee members who produced the two reports had indicated that real estate did not fit into the business curriculum hence should not be taught in business school. This conclusion led to unintended negative outcomes for real estate education. The negative impact of the reports arose principally because the teachers of real estate misinterpreted the outcome to mean that they should tweak the real estate curriculum to fit in the pedagogical framework of the business school. This reaction is responsible for perpetuating the identity crisis that has plagued real estate as an academic discipline since its inception as a subject of study in 1923. Secondly, at the inception of the real estate education in 1923, while the AACSB accepted real estate as a discipline in the school of business, Richard T. Ely wrote the curriculum under land economics which has led to the persistent collegiate dilemma regarding the teaching of the discipline.
Social implications
The study sheds light on the situation of business education in the USA and AACSB-accredited colleges internationally. It draws attention to the incoherent body of knowledge of business education and will help schools of business to redesign their curricula to include course contents that rightly reflects the business oriented academic disciplines.
Originality/value
The study is timely as it has been done 100 years since the development of the first standard collegiate real estate curriculum following the 1923 conference at Madison. The study has reviewed the first 100 years in terms of the persistent quest: “in search of a discipline”. In so doing, it has uncovered the root cause of this search during the first centennium; and to end the search, it proposes that real estate should not be taught as a business discipline.
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Martin Davies and Marcia Devlin
In higher education, interdisciplinarity involves the design of subjects that offer the opportunity to experience ‘different ways of knowing’ from students’ core or preferred…
Abstract
In higher education, interdisciplinarity involves the design of subjects that offer the opportunity to experience ‘different ways of knowing’ from students’ core or preferred disciplines. Such an education is increasingly important in a global knowledge economy. Many universities have begun to introduce interdisciplinary studies or subjects to meet this perceived need. This chapter explores some of the issues inherent in moves towards interdisciplinary higher education. Definitional issues associated with the term ‘academic discipline’, as well as other terms, including ‘multidisciplinary’, ‘cross-disciplinary’, ‘pluridisciplinarity’, ‘transdisciplinarity’ and ‘interdisciplinary’ are examined. A new nomenclature is introduced to assist in clarifying the subtle distinctions between the various positions. The chapter also outlines some of the pedagogical and epistemological considerations which are involved in any move from a conventional form of educational delivery to an interdisciplinary higher education, and recommends caution in any implementation of an interdisciplinary curriculum.
The purpose of this paper is to characterize library and information science (LIS) as fragmenting discipline both historically and by applying Whitley’s (1984) theory about the…
Abstract
Purpose
The purpose of this paper is to characterize library and information science (LIS) as fragmenting discipline both historically and by applying Whitley’s (1984) theory about the organization of sciences and Fuchs’ (1993) theory about scientific change.
Design/methodology/approach
The study combines historical source analysis with conceptual and theoretical analysis for characterizing LIS. An attempt is made to empirically validate the distinction between LIS context, L&I services and information seeking as fragmented adhocracies and information retrieval and scientific communication (scientometrics) as technologically integrated bureaucracies.
Findings
The origin of fragmentation in LIS due the contributions of other disciplines can be traced in the 1960s and 1970s for solving the problems produced by the growth of scientific literature. Computer science and business established academic programs and started research relevant to LIS community focusing on information retrieval and bibliometrics. This has led to differing research interests between LIS and other disciplines concerning research topics and methods. LIS has been characterized as fragmented adhocracy as a whole, but we make a distinction between research topics LIS context, L&I services and information seeking as fragmented adhocracies and information retrieval and scientific communication (scientometrics) as technologically integrated bureaucracies.
Originality/value
The paper provides an elaborated historical perspective on the fragmentation of LIS in the pressure of other disciplines. It also characterizes LIS as discipline in a fresh way by applying Whitley’s (1984) theory.
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Ira Abdullah, Alisa G. Brink, C. Kevin Eller and Andrea Gouldman
We examine and compare current practices in teaching preparation in U.S. accounting, finance, management, and economics doctoral programs.
Abstract
Purpose
We examine and compare current practices in teaching preparation in U.S. accounting, finance, management, and economics doctoral programs.
Methodology/approach
We conduct an anonymous online survey of the pedagogical training practices experienced by Ph.D. students in accounting, finance, management, and economics programs in the United States.
Findings
Results indicate that accounting, finance, and management perform similarly with respect to providing doctoral students with first-hand teaching experience and requiring for-credit courses in teacher training. Accounting and management appear to utilize doctoral students as teaching assistants less than the other disciplines. A lower proportion of accounting doctoral students indicate that their program requires proof of English proficiency prior to teaching, and pedagogical mentoring is rare across disciplines. Accounting and management doctoral students feel more prepared to teach undergraduate courses compared to finance and economics students. However, all disciplines indicate a relative lack of perceived preparation to teach graduate courses.
Practical implications
This study provides empirical evidence of the current practices in pedagogical training of accounting, finance, management, and economics doctoral students.
Social implications
The results highlight several areas where accounting could possibly improve with regard to pedagogical training in doctoral programs. In particular we suggest (1) changes in the teaching evaluation process, (2) development of teaching mentorships, (3) implementing a teaching portfolio requirement, and (4) incorporation of additional methods of assisting non-native English speakers for teaching duties.
Originality/value
The study fills a gap in the literature regarding the pedagogical training in accounting doctoral programs.
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Bettie Ray Butler, Derrick Robinson and Calvin W. Walton
A vast amount of educational literature has repeatedly documented the overrepresentation of African American male students in exclusionary school punishment. However, amid the…
Abstract
A vast amount of educational literature has repeatedly documented the overrepresentation of African American male students in exclusionary school punishment. However, amid the wealth of data and statistics on the topic, a viable theoretical explanation, that helps to make sense of the disproportionately high number of suspensions for Black males, remains relatively absent. Drawing upon the Method of Theory Triangulation, this chapter uses three conceptual frames to develop a plausible, causal narrative for deconstructing how pose, perception, and threat converge create a perfect storm of conditions that perpetuate discriminatory discipline practices. Based on the theoretical considerations implicit in this account, practical recommendations are offered to educational stakeholders who might be interested in improving school discipline practices and reducing the number of Black males disproportionately targeted for disciplinary action.
Chapter 6 synthesizes the psychophysics of sensation into a plausible model for the design and configuration of the learning engagement dimension of a learning system. In…
Abstract
Chapter 6 synthesizes the psychophysics of sensation into a plausible model for the design and configuration of the learning engagement dimension of a learning system. In sensation, the task is to collect and review stochastic information collected from an external stimulus. In learning systems design, the task is the opposite: to design learning objects and activities that communicate the intended learning to the learner effectively and efficiently. The sensation systems focus their attention on the structure of the stimulus. Likewise, a psychophysical learning system emphasizes the interconnections within categories of content to configure the learning experiences. The curriculum embeds this information into a learning plan.
This study empirically demonstrates a contradiction between pillar 3 of Basel norms III and the designation of Systemically Important Banks (SIBs), also known as Too Big to Fail…
Abstract
Purpose
This study empirically demonstrates a contradiction between pillar 3 of Basel norms III and the designation of Systemically Important Banks (SIBs), also known as Too Big to Fail (TBTF). The objective of this study is threefold, which has been approached in a phased manner. The first is to determine the systemic importance of the banks under study; second, to examine if market discipline exists at different levels of systemic importance of banks and lastly, to examine if the strength of market discipline varies at different levels of systemic importance.
Design/methodology/approach
This study is based on all the public and private sector banks operating in the Indian banking sector. The Gaussian Mixture Model algorithm has been utilized to classify banks into distinct levels of systemic importance. Thereafter, market discipline has been observed by analyzing depositors' sentiments toward banks' risk (CAMEL indicators). The analysis has been performed by employing the system Generalized Method of Moments (GMM) to estimate models with different dependent variables.
Findings
The findings affirm the existence of market discipline across all levels of systemic importance. However, the strength of market discipline varies with the systemic importance of the banks, with weak market discipline being a negative externality of the SIBs designation.
Originality/value
By employing the Gaussian Mixture Model algorithm to develop a framework for categorizing banks on the basis of their systemic importance, this study is the first to go beyond the conventional method as outlined by the Reserve Bank of India (RBI).
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Basil P. Tucker and Matthew Leach
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint…
Abstract
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.
Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.
Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.
Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.
Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”
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María Reina Santiago-Rosario and Kent McIntosh
Racial/ethnic inequities in school discipline are a widespread problem in education. A promising intervention approach is to focus on discipline decisions as an adult behavior and…
Abstract
Racial/ethnic inequities in school discipline are a widespread problem in education. A promising intervention approach is to focus on discipline decisions as an adult behavior and use data to identify situations in which discipline decisions show the greatest disparities for underserved students (e.g., Black, Latinx, Indigenous, students with disabilities). Following a three-step process educators (1) work to identify situations and/or personal states conducive to biased decision-making, (2) develop self-management routines to be used in real time when facing those moments, and (3) teach these strategies to students. By engaging in this work, educators learn to become self-aware of moments when decisions are likely influenced by personal biases known as vulnerable decision points (VDPs). VDP identification helps educators identify actions that may not align with personal values (developing educator self-awareness). Once aware of VDP characteristics, educators can map a neutralizing routine or self-management strategies that slow down decision-making and automatic responses during VDPs. This chapter describes a school-wide approach used to support educators with identification of VDPs, the development of neutralizing routines for themselves, and then teaching these strategies to students.
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