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1 – 10 of 30Constantin Bratianu, Alexeis Garcia-Perez, Francesca Dal Mas and Denise Bedford
Constantin Bratianu, Alexeis Garcia-Perez, Francesca Dal Mas and Denise Bedford
Joonkil Ahn and Alex J. Bowers
Leadership for learning emerged as an integrated leadership framework; however, attempts to establish an empirical measurement model have been limited. Critically, not much is…
Abstract
Purpose
Leadership for learning emerged as an integrated leadership framework; however, attempts to establish an empirical measurement model have been limited. Critically, not much is known about how much teachers' beliefs (e.g. self-efficacy) can mediate leadership for learning impact on teacher behaviors. This study establishes a leadership for learning measurement model and examines whether teacher self-efficacy mediates the effect of leadership for learning tasks on teacher collaboration, instructional quality, intention to leave current schools and their confidence in equitable teaching practice.
Design/methodology/approach
Drawing on the most recent 2018 Teaching and Learning International Survey (TALIS), the study employed a structural equation modeling mediation approach.
Findings
Results suggested that teacher self-efficacy statistically significantly mediated 16 out of 20 of the relationships between leadership for learning task domains and teacher outcomes. Especially, in explaining the variance in instructional quality and teacher confidence in implementing equitable teaching practices, considerable proportions of the predictive power of leadership for learning tasks were accounted for (i.e. mediated) by teacher self-efficacy.
Research limitations/implications
School-wide efforts to craft the school vision for learning must be coupled with enhancing teacher self-efficacy. Critically, leadership efforts may fall short of implementing equitable teaching practice and quality instruction without addressing teacher confidence in their ability in instruction, classroom management and student engagement.
Originality/value
This study is the first of its kind to evidence teacher self-efficacy mediates leadership for learning practice impact on teacher behaviors.
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Anuradha Iddagoda, Rebecca Abraham, Manoaj Keppetipola and Hiranya Dissanayake
Military values/virtues are a subset of ethical values. The purpose of this study is to examine the effect of military virtues on job performance, either directly, or indirectly…
Abstract
Purpose
Military values/virtues are a subset of ethical values. The purpose of this study is to examine the effect of military virtues on job performance, either directly, or indirectly through mediation by, loyalty, patience, respect, employee engagement, job performance, military ethics, courage, self-discipline, caring, military virtue, Sri Lanka Air Force (SLAF) employee engagement.
Design/methodology/approach
Military virtues were conceptualized as a collective construct, consisting of loyalty, courage, patience, respect, self-discipline and caring. Using a sample of 254 military officers in the SLAF, the authors measured the effect of military virtues on job performance. The first model was a direct measurement of the influence of military virtues on job performance. The second model measured the influence of military virtues on employee engagement, followed by measurement of the influence of employee engagement on job performance. Structural equation modeling was used in data analysis.
Findings
Both direct effects and mediated effects of military virtues on job performance were significant. However, the direct effect was stronger, suggesting that military virtues in and of themselves resulted in superior performance, more effectively, than by first increasing employee engagement with the task or the organization.
Originality/value
This may be an initial empirical examination of the effects of military virtues on job performance.
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Wanyi Chen and Fanli Meng
Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax…
Abstract
Purpose
Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.
Design/methodology/approach
Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.
Findings
The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.
Originality/value
This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.
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Sven Laumer and Christian Maier
The purpose of this study is to investigate the impact of the COVID-19 pandemic on the beliefs and attitudes toward the use of information and communication technology (ICT). The…
Abstract
Purpose
The purpose of this study is to investigate the impact of the COVID-19 pandemic on the beliefs and attitudes toward the use of information and communication technology (ICT). The study examines the challenges of implementing ICT-based training and provides insights for promoting the acceptance of online training in volunteer sports communities.
Design/methodology/approach
The study uses an action design research methodology that combines the implementation of ICT-based training, interviews, and a survey of 523 participants to examine the influence of online training on beliefs and attitudes.
Findings
The study shows that before the COVID-19 pandemic, soccer referees had negative beliefs about the use of ICT for learning. However, the experience of being forced to use ICT for training during the pandemic led to a positive shift in their beliefs about ICT.
Research limitations/implications
The study offers four lessons learned for promoting the use of ICT-based training in voluntary sports. Future research should investigate the influence of blended learning approaches on affective, cognitive, and skill-based learning outcomes.
Practical implications
The study has practical implications for those responsible for implementing ICT-based training in voluntary sport. The findings suggest that design features such as usefulness, ease of use and enjoyment should be emphasized to increase the acceptance of online training.
Originality/value
The study contributes to the literature by providing insights into the challenges of implementing ICT-based training in voluntary sport contexts. The findings suggest that the experience of being forced to use ICT can promote the acceptance of online training in volunteer sports communities.
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Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They…
Abstract
Purpose
Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They enable investors to make informed decisions, promote market efficiency and maintain trust in the financial system. This paper uses bibliometrics to identify the intellectual composition of the literature on corporate disclosure.
Design/methodology/approach
Based on the bibliometric information of 4,551 articles on corporate disclosure research, the authors conducted citation, keyword co-occurrence, bibliographic coupling and publication analyses to elucidate the leading articles, authors, sources, institutions, countries, themes and topics in the field of corporate disclosure from the 1960s to 2021.
Findings
The findings of this review demonstrate that corporate disclosure research is based on four broad themes – the role of disclosure in capital markets, non-financial disclosure, determinants of corporate disclosure and firm risk and intellectual capital disclosure. This review suggests that management should pay attention to the financial and non-financial corporate information that investors, regulators and the government emphasise.
Originality/value
This paper is the first comprehensive bibliometric review on corporate disclosure. It summarises the regulatory shifts, technological changes and industry trends that have influenced corporate disclosure research. Besides identifying broad research themes, the authors performed bibliographic coupling for research on disclosure sources, including annual reports, management forecasts, earnings calls, press releases, the Internet and social media, to reveal the thematic clusters related to these sources.
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