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1 – 5 of 5T. Scott Graham, Michael Z. Sincoff, Bud Baker and J. Cooper Ackermann
Movies have mesmerized audiences for years, crossing boundaries of race, gender, age, culture, and nationality. They have also been used to teach people how to lead. One text that…
Abstract
Movies have mesmerized audiences for years, crossing boundaries of race, gender, age, culture, and nationality. They have also been used to teach people how to lead. One text that zeroes in on the essence of leadership is The Leadership Challenge, by Kouzes and Posner (2002). Through their research, they have highlighted five practices of effective leaders. It is our intent to share how we apply movies to teach the tenets of the groundbreaking leadership research of Kouzes and Posner, with proven ideas that work with students of leadership in any setting.
Using movies to teach leadership is a winning strategy; however, diligent planning is required to incorporate them successfully into leadership education. Movies are entertaining, informative, energizing, and educational, if used skillfully. The more facilitators use film, the more skilled they will become and the more the participants will benefit.
Sarah Chehade and David Procházka
The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.
Abstract
Purpose
The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.
Design/methodology/approach
The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.
Findings
The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.
Originality/value
The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.
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Camilla Ciappei, Giovanni Liberatore and Giacomo Manetti
This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.
Abstract
Purpose
This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.
Design/methodology/approach
The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic.
Findings
This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars.
Practical implications
The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers.
Social implications
The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims.
Originality/value
Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.
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Anne de Bruin and Janine Swail
Drawing on a constructionist-poststructuralist feminist perspective, this paper aims to extend thinking on the evolution of entrepreneurial ecosystems by exploring how gendered…
Abstract
Purpose
Drawing on a constructionist-poststructuralist feminist perspective, this paper aims to extend thinking on the evolution of entrepreneurial ecosystems by exploring how gendered entrepreneurial ecosystems can become more inclusive.
Design/methodology/approach
The paper contends path dependency of entrepreneurial ecosystems, maintains embedded gender bias (and biases against disadvantaged or unconventional entrepreneur groups) and builds an argument for path creation to de-bias entrepreneurial ecosystems. A metaphorical descriptor of entrepreneurial ecosystems is probed as contributing to the gendered entrepreneurial ecosystem discourse. Three propositions, namely on path creation, transformative agency and appropriate metaphors, are derived from the extant literature and an illustrative example employed to interrogate these propositions.
Findings
We advance path creation via transformative agency as a means for moving towards inclusive entrepreneurial ecosystems. We provide an alternative metaphor to springboard change to the gendered scholarly discourse on entrepreneurial ecosystems. Our illustrative example lends support to our propositions.
Originality/value
This paper helps lay a foundation for new thinking on change towards inclusive entrepreneurial ecosystems. It provides a powerful argument for broadening the mainstream path dependence view of entrepreneurial ecosystems. It is unique in suggesting a constructionist-poststructuralist feminist standpoint to challenge the dominant discourse on entrepreneurial ecosystems.
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Aluthgama Guruge Deepal and Ariyarathna Jayamaha
This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the…
Abstract
Purpose
This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.
Design/methodology/approach
A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.
Findings
The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.
Practical implications
This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.
Originality/value
There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.
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