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1 – 9 of 9Vincent K. Chong, Isabel Z. Wang and Gary S. Monroe
This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We…
Abstract
This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).
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Anice Milbratz de Camargo, Alyne Michelle Botelho, Moira Dean and Giovanna M.R. Fiates
The study aims to explore how young adults perceive cooking contents on social media and their interaction with it.
Abstract
Purpose
The study aims to explore how young adults perceive cooking contents on social media and their interaction with it.
Design/methodology/approach
Qualitative study using semi structured interviews with Brazilian young adults who cook (19–24 years old, n = 31) was the method employed. Interview audio recordings were transcribed and submitted to inductive and reflexive thematic analysis.
Findings
Data analysis generated six different themes. Young adults valued the profiles’ aesthetics and quality in terms of straightforwardness, trustworthiness, novelty and authenticity of information; they also identified with the profiles’ authors. When pressed for time, aesthetics was less valued than straightforwardness. Participants felt overwhelmed by the excessive information on social media and developed coping strategies to deal with this issue.
Originality/value
The lack of cooking and food skills is a recognized barrier for healthy eating in the young adult population. Social media can play a prominent role in delivering cooking-related information to the younger generation, but research on people’s perceptions of the cooking content available online is scarce and does not focus on how actual engagement with the available content happens. This qualitative exploration revealed which features young adults prefer when using social media to access cooking content, which can inform future interventions to promote cooking and improve health.
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Eric Owusu Boahen and Emmanuel Constantine Mamatzakis
There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social…
Abstract
Purpose
There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.
Design/methodology/approach
This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.
Findings
Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.
Research limitations/implications
The study is limited to 63 countries limiting the generalizability of the findings.
Originality/value
This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.
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This paper aims to identify the effectiveness, student perceptions and impacts of integrating comics into the English as a foreign language (EFL) writing curriculum for…
Abstract
Purpose
This paper aims to identify the effectiveness, student perceptions and impacts of integrating comics into the English as a foreign language (EFL) writing curriculum for undergraduate Ecuadorian polytechnic students.
Design/methodology/approach
This research followed a mixed method design to obtain quantitative information through a researcher-made survey and paired T-test, which would be corroborated by the qualitative data obtained from semistructured interviews.
Findings
From the descriptive and T-test results and the interview answers, it is concluded that students have a favorable view of the effectiveness of using comics to improve their writing skills. They also expressed their engagement and motivation to work with comics.
Research limitations/implications
First, the research sample, comprised of 109 students, may restrict the generalizability of the findings beyond the specific context of this study. This constraint suggests caution in extrapolating these findings to broader student cohorts, emphasizing the need for larger-scale studies to validate the robustness and applicability of the outcomes. Second, the study’s focus solely on students from a polytechnic state university introduces a potential limitation concerning the diversity and representativeness of the participant pool. Consequently, the findings might be limited in their applicability and may not fully encompass students’ varied responses and attitudes from other educational backgrounds.
Practical implications
The scaffolding afforded by comics aligns with genre-based literacy perspectives, valuing instruction in textual genres and social purposes. From a practical pedagogical point of view, this paper’s results suggest the potential of comic narratives and storyboarding. Comics writing could be added to classroom activities to vibrantly aboard brainstorming, drafting and peer reviewing before dealing with higher-stakes assignments. Legitimizing alternative mediums like comics for academic writing tasks has social implications for promoting literacies in a multimedia world.
Social implications
Writing comics nurtures multiliteracies aligned with participatory digital cultures by expanding traditional linguistic-centric norms. This multimodal composing can potentially increase access and representation and amplify voices across identities and cultures.
Originality/value
Although the paper addresses a topic that is not entirely novel in research, its originality lies in its focus on data originating from Ecuador, where specific cultural nuances and educational contexts may influence the effectiveness of using comics to enhance EFL writing skills. Thus, it fills a gap in the existing literature on this subject.
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Madhavi P. Patil, Ashraf M. Salama, Jane Arnfield and Seraphim Alvanides
This article introduces the “YouWalk-YouReclaim” mobile application as a transformative tool aimed at co-assessing and enhancing campus environments in a post-pandemic context. It…
Abstract
Purpose
This article introduces the “YouWalk-YouReclaim” mobile application as a transformative tool aimed at co-assessing and enhancing campus environments in a post-pandemic context. It seeks to address the need for inclusive, dynamic and technology-driven spaces within university settings.
Design/methodology/approach
The study employs a comprehensive assessment framework through a case study at Northumbria University, Newcastle. It involves over 100 students from diverse fields who utilised the application to evaluate significant areas on campus, such as Student Central, Northumberland Road and the Northumbria Library. The methodology places emphasis on direct user engagement and the use of the application’s inbuilt-image library and visual documentation features.
Findings
The application effectively evaluated the functionality, spatial dynamics and user experiences across various campus spaces. Key findings include the importance of adaptability, personalised spaces and enhanced wayfinding to meet the evolving needs of the university community. The study also noted the potential of the app to facilitate multidimensional assessments and support user-centric improvements.
Practical implications
The findings suggest that institutions can leverage technology like the “YouWalk-YouReclaim” app to better understand and optimise their campus spaces, fostering more responsive, user-focused and sustainable environments. The study advocates continuous technological enhancements and user-centred assessments to cultivate efficient and enriching campus experiences.
Originality/value
This study is novel in its integration of digital technology with user-centred approaches to assess and enhance campus environments. By enabling real-time feedback and inclusive participation, “YouWalk-YouReclaim” exemplifies an innovative approach to campus space management.
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Eugene Evsikov, Velina Hristova, Ivo Vlaev and Sonya Karabeliova
The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active…
Abstract
Purpose
The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active Sports (VAS).
Design/methodology/approach
200 individuals took part in an online cross-sectional survey based on 11 domains within the TDF. Linear logistic regression analysis was performed on the participant’s self-reported attitudes and believes. Based on the results from the regression analyses, a list of suggested behaviour change techniques was designed using the Behaviour Change Wheel (BCW) framework and the BCT taxonomy (BCTTv1).
Findings
This research suggested that Beliefs about Consequences, Beliefs about Capabilities, Goal Conflict, Coping Planning, and Environmental Context and Resources are the main factors, influencing the positive attitude towards VAS and the self-reported desire to try it in the future. Future interventions were recommended and supported by 22 possible BCTs identified using the BCW approach. The TDF and BCW proved to be useful models for identifying both internal and external factors influencing fitness fans during the adoption of the new sportstech.
Originality/value
The main contribution of the present work was the implementation of a structured and effective approach derived from the healthcare domain to design solutions for behaviour change in the emerging and expanding virtual sports context.
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Seema Bhardwaj, Ritika Chopra and Eugene Cheng-Xi Aw
The wine market has witnessed intensified competition across all aspects. However, there is a limited systematic assessment of wine marketing literature. This study employs…
Abstract
Purpose
The wine market has witnessed intensified competition across all aspects. However, there is a limited systematic assessment of wine marketing literature. This study employs bibliometric and thematic content evaluation methodologies to present a comprehensive summary and trend of the existing research in wine marketing.
Design/methodology/approach
This integrates bibliometric and thematic content analytical techniques to trace the evolutionary arc of wine marketing research, underpinned by a framework-based evaluation - the 4 Ws (what, where, why, and how) to give a thorough overview of wine marketing literature. We draw on the thematic structure of wine marketing research by conducting keyword co-occurrence, thematic, social network, and cluster-based content analyses. A total of 291 publications from peer-reviewed journals, spanning the years 2001–2023, were examined in the present study.
Findings
The bibliometric analysis is used to determine the most notable journals, authors, nations, articles, and themes, thereby offering a comprehensive understanding of the publication trends within the sphere of wine marketing. Based on the findings, this study advocates a research agenda to extend further contributions to the field of wine marketing.
Originality/value
The study performs a comprehensive analysis of the publication patterns, influential authors, and emerging trends within the wine marketing research field. It provides a unique insight into the evolution and development of wine marketing as a scholarly discipline, facilitating future research directions and knowledge advancement.
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Sandra Barker and Lynn C. Gribble
This paper is a case study of student response systems used in large-class teaching. It considers the benefits, including the engagement of students and academic gains such as…
Abstract
Purpose
This paper is a case study of student response systems used in large-class teaching. It considers the benefits, including the engagement of students and academic gains such as reduced administration. The constraints and impacts in classroom teaching are noted, drawing upon the experience of two teachers with their learning captured as a means of dissemination of practice to support other teachers who may be considering adopting and later adapting such practices (Gribble and Beckmann, 2023).
Design/methodology/approach
An autoethnographical account was undertaken using an action-learning approach as a sense-making exercise. These accounts enabled a depth of insight beyond the anecdotal evidence experienced by an individual teacher alone.
Findings
The findings show that while student response systems have constraints, these can be addressed by putting pedagogical concerns in front of any technology deployment, reaping benefits for students and teachers. Once engaged in using the system, students become more willing to enter further discussions. However, the limitations of both systems indicate that there may be a need for multiple systems to be available based on the pedagogical needs of the class.
Practical implications
The exploration of student response systems and outcomes of positive engagement by students in classroom settings provides insight to those wishing to explore such systems for use in large-class teaching settings.
Originality/value
This work extends discussions surrounding interactivity using student response systems. Additionally, practical insights from the users into their experiences with their students in using such systems provide alternatives for engagement in delivering large-class learning at scale.
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