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Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 22 April 2024

Irma Rybnikova and Annkathrin Weigel

Organizational diversity training is designed to enhance employees' skills and competencies regarding diversity and its management. The question of its effectiveness, and the…

Abstract

Purpose

Organizational diversity training is designed to enhance employees' skills and competencies regarding diversity and its management. The question of its effectiveness, and the conditions under which it thrives, remains a matter of debate. Unlike previous studies that have predominantly focused on the perspective of training participants, this study shifts the lens to the viewpoints of diversity training providers in Germany – a country where the formal requirement for diversity management was implemented relatively recently. The primary objective is to ascertain the critical factors influencing training effectiveness from the providers' perspective.

Design/methodology/approach

This research draws upon case studies based on document analysis and qualitative interviews with diversity training providers across Germany.

Findings

The investigation reveals that the effectiveness of diversity training, as perceived by providers, hinges on several key factors: the organizational environment (including the widespread recognition of diversity issues and the presence of an organizational diversity framework), the attributes of diversity trainers (notably their personal familiarity with diversity) and the setting and design of the training (such as venue, duration and a blend of instructional approaches). A notable barrier to achieving effective training outcomes is the lack of supportive conditions within client companies, exemplified by limited training budgets, which impedes the accurate assessment of training effectiveness.

Originality/value

This study marks a novel contribution to the field by explicitly focusing on the perspective of diversity training providers in Germany. It provides new insights into the importance of the organizational context surrounding diversity education within the private sector.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 16 January 2024

Barbara Hanfstingl and Thomas Andreas Ogradnig

The first-aid courses organized by the Youth Red Cross Carinthia (Austria) had a quality problem, necessitating a professionalization in teaching and time structure. This research…

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Abstract

Purpose

The first-aid courses organized by the Youth Red Cross Carinthia (Austria) had a quality problem, necessitating a professionalization in teaching and time structure. This research aimed to enhance the quality and effectiveness of these courses by implementing modified lesson studies with non-professional trainers. The paper presents the realization process, empirical research and results obtained by applying the first-aid curriculum.

Design/methodology/approach

Around 22 lesson study first-aid courses (14 classes with 2 cycles, 8 with 3 cycles) were conducted and evaluated in different Austrian school types. An observation sheet was created to evaluate attention and competencies. Interviews were conducted with both teachers and students to validate the results.

Findings

The research findings demonstrate that lesson studies can significantly enhance the quality and effectiveness of first-aid courses. Inexperienced and experienced first-aid teachers significantly improved their teaching skills. Newly educated first-aid teachers showed substantial improvement, leading to the introduction of an induction period and coaching opportunity within the Youth Red Cross Carinthia.

Originality/value

This is the first lesson study conducted in a non-academic context. It highlights the adaptation process of Carinthian first-aid courses. It illustrates how lesson studies impact lesson clarity, instructional variety, student engagement in the learning process, student outcome, student feedback and teaching effectiveness in a non-academic context. It contributes to the literature on the application of lesson study in first-aid education and provides insight into the benefits of this approach in enhancing the quality of first-aid training.

Details

International Journal for Lesson & Learning Studies, vol. 13 no. 5
Type: Research Article
ISSN: 2046-8253

Keywords

Abstract

Details

The Positive Psychology of Laughter and Humour
Type: Book
ISBN: 978-1-83753-835-5

Article
Publication date: 17 April 2024

Khurram Shahzad and Shakeel Ahmad Khan

The purpose of this study is to identify the impact of online learning on university librarians’ professional development and library services.

Abstract

Purpose

The purpose of this study is to identify the impact of online learning on university librarians’ professional development and library services.

Design/methodology/approach

A mixed-methods study through an explanatory research design was applied to address the study’s objectives. Quantitative data were gathered from 341 librarians working in 221 universities, while qualitative data were gathered from 27 experts working in 21 different universities of Pakistan.

Findings

The findings of the study revealed that online learning has a significant positive impact on the professional development of university librarians. Results revealed that online learning assists in the provision of sustainable, innovative library services in university libraries.

Originality/value

The study has offered a model in light of the study's quantitative and qualitative findings. It contributes to theoretical understanding by expanding the existing knowledge base. It offers managerial insights, enabling the development of policies that foster the professional development of library personnel and the implementation of smart library services.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 20 September 2022

S. Meera and A. Vinodan

This study aims to examine individual-specific market orientation as an innovative approach and its relationship with marketing skills among artisan entrepreneurs in India.

Abstract

Purpose

This study aims to examine individual-specific market orientation as an innovative approach and its relationship with marketing skills among artisan entrepreneurs in India.

Design/methodology/approach

The study adopted an in-depth interview to explore variables, a questionnaire survey to understand their latent dimensions through exploratory factor analysis and structural equation modeling to test the relationship between constructs under study.

Findings

The interview result indicates that 20 variables explain factors affecting individual-specific market orientation with four latent dimensions: customer orientation, competitor orientation, external coordination orientation and personal selling orientation. There is a significant and positive relationship between customer orientation and personal selling orientation with the marketing skills of artisan entrepreneurs in India.

Research limitations/implications

The study is confined to three southern states of India and weaving villages known for their endemic product specifications.

Practical implications

The study found significance in orienting artisan entrepreneurs of developing countries and equipping them with desired skills to meet the changing dynamics of the market and meet their livelihood needs. The study further supports policymaking in strengthening the capability of artisans to enter the market without mediators.

Social implications

The model provides insight into other unorganized sectors to formulate innovative approaches to strengthen marketing skills and entrepreneurial ability.

Originality/value

As an exploratory study, examining individual-level market orientation as an innovative approach and their relationship with marketing skills among artisan entrepreneurs was unexplored in several unorganized sectors, including handlooms.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 1 December 2023

Antoine Feuillet, Loris Terrettaz and Mickaël Terrien

This research aimed to measure the influence of resource dependency (trading and/or shareholder's dependencies) squad age structure by building archetypes to identify strategic…

Abstract

Purpose

This research aimed to measure the influence of resource dependency (trading and/or shareholder's dependencies) squad age structure by building archetypes to identify strategic dominant schemes.

Design/methodology/approach

Based on the Ligue 1 football clubs from the 2009/2010 season to the 2018/2019 data, the authors use the k-means classification to build archetypes of resource dependency and squad structure variables. The influence of resource dependency on squad structure is then analysed through a table of contingency.

Findings

Firstly, the authors identify archetypes of resource dependency with some clubs that are dependent on the transfer market and others that do not count on sales to balance their account. Secondly, they provide different archetypes of squad structure choices. The contingency between those archetypes allows to identify three main strategic schemes (avoidance, shaping and adaptation).

Originality/value

The research tests an original relationship between resource dependency of clubs and their human resource strategy to respond to it. This paper can help to provide detailed profiles for big clubs looking for affiliate clubs to know which clubs have efficient academy or player development capacities.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 18 April 2024

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…

Abstract

Purpose

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Design/methodology/approach

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Findings

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

Practical implications

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

Originality/value

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 December 2023

Daniel Wigfield and Ryan Snelgrove

The purpose of this research is to explore how one unsanctioned community sport organization (CSO), AM Hockey, sought to acquire legitimacy in a highly institutionalized minor…

Abstract

Purpose

The purpose of this research is to explore how one unsanctioned community sport organization (CSO), AM Hockey, sought to acquire legitimacy in a highly institutionalized minor hockey marketplace at various points in its organizational life cycle.

Design/methodology/approach

This study was guided by instrumental case study methodology. Twenty (20) AM Hockey stakeholders from a variety of roles (e.g. executives, program directors and coaches) were interviewed. Document analysis was also utilized to supplement the interviewees. Internal and public documents reflective of the CSO's creation and growth were obtained.

Findings

Findings revealed that the CSO had to navigate distinct phases of evolution including the Building, Growth, Competition and Stabilization phases. Although the four life cycle phases identified in this study share similarities with the phases identified by Lester et al. (2003), findings indicated that institutional work mechanisms must be understood in their context as they can vary over the life cycle of an organization. Therefore, start-up sports organizations must approach the pursuit of legitimacy as a continual process rather than something acquired and defended through maintenance work.

Originality/value

Developing legitimacy remains a central challenge for CSOs that seek to deliver alternative sport programming, yet it continues to be understudied. Ultimately, the long-term viability of an unsanctioned CSO in a federated sports system relies, in part, on its ability to continually determine the actions needed to achieve legitimacy within its environment.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Open Access
Article
Publication date: 20 March 2023

Mohamed A. Shahat, Sulaiman M. Al-Balushi and Mohammed Al-Amri

The purpose of the current study is to assess Omani teachers’ performance on tasks related to the stages of engineering design. To achieve this, data from an engineering design…

Abstract

Purpose

The purpose of the current study is to assess Omani teachers’ performance on tasks related to the stages of engineering design. To achieve this, data from an engineering design test was used, and demographic variables that are correlated with this performance were identified.

Design/methodology/approach

This descriptive study employed a cross-sectional design and the collection of quantitative data. A sample of preservice science teachers from Sultan Qaboos University (SQU) (n = 70) participated in this study.

Findings

Findings showed low and moderate levels of proficiency related to the stages of engineering design. Differences between males and females in terms of performance on engineering design tasks were found, with females scoring higher overall on the assessment. Biology preservice teachers scored higher than teachers from the other two majors (physics and chemistry) in two subscales. There were also differences between teachers studying in the Bachelor of Science (BSc) program and the teacher qualification diploma (TQD) program.

Originality/value

This study provides an overview, in an Arab setting, of preservice science teachers’ proficiency with engineering design process (EDP) tasks. It is hoped that the results may lead to improved instruction in science teacher training programs in similar contexts. Additionally, this research demonstrates how EDP competency relates to preservice teacher gender, major and preparation program. Findings from this study will contribute to the growing body of research investigating the strengths and shortcomings of teacher education programs in relation to science, technology, engineering and mathematics (STEM) education.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

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