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Article
Publication date: 15 December 2023

Eric Valenzuela and Michael Zheng

The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the…

Abstract

Purpose

The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings management.

Design/methodology/approach

Using financial data from 11,473 firm-year observations, the authors utilize ordinary least squares (OLS), 2-stage IV regressions, propensity score matching (PSM) and entropy balancing to analyze the impact of a co-opted top management team on discretionary accruals and restatements.

Findings

The authors find empirical evidence that firms with weak corporate governance from top executives are more likely to manipulate reported earnings and have lower financial reporting quality. The authors also find that the effect of co-opted executives on earnings management is weaker when a chief executive officer's (CEO’s) incentives are not aligned with those of top executives, suggesting that executives prevent earnings management due to reputational concerns. Co-opted chief financial officers (CFOs) increase the magnitude of earnings management in a firm but are not solely responsible for the authors' results.

Originality/value

The authors' results suggest that the top executive team provides an important first defense in the prevention of earnings management and corporate wrongdoing. Co-option of the top executive team may be an important consideration when doing research into corporate governance.

Details

Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0307-4358

Keywords

Abstract

Purpose

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Design/methodology/approach

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Findings

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

Originality/value

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 3 December 2018

Paul Manning

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions…

Abstract

Purpose

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions of teaching in business schools. The purpose of this paper is to make a case in favour of an expansion of the business school curriculum to incorporate behavioural economics. The paper will also contend that behavioural economics can be connected to social economics, as they are both heterodox in this study and analyse economic phenomenon outside of a neo-classical framework. The aim is to contribute to arguments for an expanded curriculum, beyond the framing assumptions of neo-classical rationalism. This paper will also support its case by reviewing behavioural economics to make the case that this literature can be connected to social economics. This assertion is based on shared connections, including the importance of Kantianism in behavioural economics and in social economics. These connections will be discussed as a common point of reference points, or ties that can serve to broker links between these two economic paradigms. Practical implications (if applicable) the GFC presents an opportunity to re-shape the business school curriculum to acknowledge the centrality of socio-economics and behavioural economics, and consequently to offer an alternative to the dominant ontological assumptions – taken from the economic understanding of rationality – that have previously underpinned business school pedagogy.

Design/methodology/approach

The paper presents an inter-disciplinary teaching case, which incorporates socio-economic and behavioural economics perspectives. The teaching case concerned a socio-economic understanding of corruption and white-collar crime. It was also inter-disciplinary to include inputs from business history and criminology. The teaching case developed an appreciation among students that corruption, white-collar crime and entrepreneurship can be analysed within a social economics and behavioural economics lens.

Findings

The teaching case example discussed an alternative socio-economic and behavioural economics understanding to core areas of the MBA curriculum with the potential to be included in other academic disciplines. This enabled students to apply a behavioural economic approach to white-collar crime. The findings derived from this case study are that behavioural economics has the potential to enhance the teaching of socio-economics.

Originality/value

The originality of this paper is to apply behavioural economics to a socio-economic teaching case, in core subject areas of the MBA curriculum.

Details

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

Keywords

Open Access
Article
Publication date: 8 February 2024

Anne Margrethe Glømmen, Beate Brevik Sæthern and Rikard Eriksson

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

Abstract

Purpose

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

Design/methodology/approach

This study used an action research approach, by uniting theory and practice to explore new ways of learning and evolve the field of practice in education. Thematic analysis was used to identify and organise patterns or themes that emerged from the data.

Findings

The results showed that mentoring changed the mentors' perspectives towards improved understanding, more flexibility and approval of other cultures. It seems that mentoring expanded the mentors' search for values, wishes and resources, including an awareness that our values, wishes and needs are more similar than different. Mentoring also seems to have improved the ability to reformulate, be flexible, strive to optimise user engagement and engage with people as they are, based on their own prerequisites.

Research limitations/implications

The low number of participants means the results cannot be generalised, and voluntary participation may have led to more motivated involvement and positive results.

Practical implications

This study shows that mentoring has had an impact on students' development of intercultural competence and cultural sensitivity through regular meetings with individuals from a different cultural background. Mentoring seems to have revealed insights into underlying prejudices and changed perspectives towards better understanding, thus increased acceptance of other cultures.

Originality/value

Search for similar studies shows a lack of research that operationalises and specifies the learning outcomes that mentors gain from being a mentor.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

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. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 28 February 2023

Aso Hajirasouli, Saeed Banihashemi, Paul Sanders and Farzad Rahimian

Over the past decade, architecture, construction and engineering (ACE) industries have been evolving from traditional practices into more current, interdisciplinary and technology…

Abstract

Purpose

Over the past decade, architecture, construction and engineering (ACE) industries have been evolving from traditional practices into more current, interdisciplinary and technology integrated methods. Intricate digital tools and mobile computing such as computational design, simulation and immersive technologies, have been extensively used for different purposes in this field. Immersive technologies such as augmented reality (AR) and virtual reality (VR) have proven to be very advantageous while the research is in its infancy in the field. Therefore, this study aims to develop an immersive pedagogical framework that can create a more engaging teaching and learning environment and enhance students' skill in the ACE field.

Design/methodology/approach

This study developed a BIM-enabled VR-based pedagogical framework for the design studio teaching in architectural courses, using a qualitative approach. A case study method was then used to test and validate this developed framework. Architectural Master Design Studio B, at Queensland University of Technology (QUT) was selected as the case study, with South Bank Corporation (SBC) as the industry partner and stakeholder of this project.

Findings

The practicality and efficiency of this framework was confirmed through increased students' and stakeholders' engagement. Some of the additional outcomes of this digitally enhanced pedagogical framework are as follows: enhanced students' engagement, active participation, collective knowledge construction and increased creativity and motivation.

Research limitations/implications

The results have proven that the developed technology-enhanced and digitally enabled teaching pedagogy and framework can be successfully implemented into architectural design studios. This can bridge the existing gap between the technological advancements in ACE industry and higher education teaching and learning methods and outcomes. It is also expected that such innovative pedagogies will future-proof students' skill set as the future generation of architects and built environment workers. A major limitation of this framework is accessibility to the required hardware such as HMD, controllers, high-capacity computers and so on. Although the required software is widely accessible, particularly through universities licencing, the required hardware is yet to be readily and widely available and accessible.

Practical implications

The result of this study can be implemented in the architectural design studios and other ACE related classrooms in higher educations. This can bridge the existing gap between the technological advancements in ACE industry, and higher education teaching and learning methods and outcomes. It is also expected that such innovative pedagogies will future-proof students' skill set.

Social implications

Such technology-enhanced teaching methods have proven to enhance students' engagement, active participation, collective knowledge construction and increased creativity and motivation.

Originality/value

Despite the advancement of digital technologies in ACE industry, the application of such technologies and tools in higher education context are not yet completely explored and still scarce. Besides, there is still a significant gap in the body of knowledge about developing teaching methods and established pedagogies that embrace the usage of such technologies in the design and architecture curricula.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

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