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Article

Steven K. Paulson and H. Eugene Baker

Among university business students today there is much idealism and a strong belief in the rational model of business activity. For those who are headed for initial…

Abstract

Among university business students today there is much idealism and a strong belief in the rational model of business activity. For those who are headed for initial appointments in corporate structures there will be disillusionment. Whether entering a new organization as a first‐time employee, or entering a new position as an employee of long standing, individuals are likely to experience feelings of anxiety, helplessness, and surprise. This effect is commonly known as “entry shock.” In this paper we (1) review an experiential exercise designed for classroom use, (2) describe implications and use of the exercise in anticipatory socialization to help abate future business entry shock for students, (3) present the results of several such applications of the exercise, and (4) suggest procedures which may be used to facilitate the use of the exercise.

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The International Journal of Organizational Analysis, vol. 7 no. 4
Type: Research Article
ISSN: 1055-3185

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Article

H. Eugene Baker

Organisational research continues to rely almost exclusively on self reported attitudinal measures as a means for collecting empirical data. The primary instruments used…

Abstract

Organisational research continues to rely almost exclusively on self reported attitudinal measures as a means for collecting empirical data. The primary instruments used for data collection are generally in questionnaire format (Salancik, 1979). Often this data is retrospective, as respondents are asked to remember past experiences or situations and to record their observations. As indicated by Fisher (1986), these recollections often involve attitudes and beliefs which are difficult to verify. Furthermore, the use of a questionnaire, although advantageous in terms of reliability, comparability, relative ease of analysis, and ability to obtain data from relatively large samples (Fisher, 1986), also may create several epistemological problems (Salancik, 1979). The validity of the data can depend on how well the subjects relate to the questions or statements used. As suggested by Stone (1978), “questionnaires cannot be used with illiterates or with individuals who have reading problems. To the extent that individuals cannot cope with the reading demands placed upon them by questionnaires, the researcher can expect one or more of the following problems; low return rates, missing data, and random responses” (1978:64). Furthermore, the richness of the response can also be impacted by the extent to which the questionnaire relates to the characteristics of the respondent (Alderfer and Brown, 1972). Questionnaires and scales used to obtain data in organisational research are generally reliable, cost effective, easily analysable, and the most frequently used form. Furthermore, they are often called into question in terms of response validity and that the more they reflect the nature of the respondents being assessed, the more likely they are to provide accurate data.

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Management Research News, vol. 16 no. 4
Type: Research Article
ISSN: 0140-9174

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Article

H. Eugene Baker and Dilip D. Kare

Annual financial reports, which all public corporations are legally required to publish, are the convential means of communication between managers of a firm (who act as…

Abstract

Annual financial reports, which all public corporations are legally required to publish, are the convential means of communication between managers of a firm (who act as agents) and the stockholders (owners) of the firm (who are the principals). These financial reports are also of great interest to other stakeholders in the firm, namely the employees of the firm, its suppliers, customers, bondholders, the investment community, and society at large. Through annual financial reports, management can disseminate information that reduces uncertainty about the firm in the minds of the stockholders: It reassures the employees and bondholders of the firm and suppliers to the firm that their economic stake in the company is secure. It allows the investment community to make forecasts about the future returns to investors from the firm's securities.

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Management Research News, vol. 15 no. 1
Type: Research Article
ISSN: 0140-9174

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Article

H. Eugene Baker, Homer Bates, J. Victoria Garbacik‐Kopman and John McEldowney

Investigates the controversy surrounding the issue of empirical research productivity and quality teaching and whether or not they enhance each other or represent a…

Abstract

Investigates the controversy surrounding the issue of empirical research productivity and quality teaching and whether or not they enhance each other or represent a trade‐off. Focuses on recent developments in Florida, where monetary incentives were provided to reward excellent teaching – the Teaching Incentive Programme (TIP). Reviews literature in the field of teaching effectiveness and research productivity. Sets out to test the results from previous studies (which found very little correlation between research productivity and teaching effectiveness) by identifying the recipients of Florida’s TIP awards, matching them with non‐recipients at the same university, gathering information on the publication record of each individual, and using sign tests to compare the recipients and non‐recipients of the TIP award. Finds that there was little significant difference in the publication records of recipients and non‐recipients. Concludes, therefore, that quality teaching and research are not mutually exclusive.

Details

Management Research News, vol. 21 no. 9
Type: Research Article
ISSN: 0140-9174

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Article

Elda du Toit

This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their…

Abstract

Purpose

This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership and add value to stakeholders.

Design/methodology/approach

Readability analyses are performed on the integrated reports of all companies listed on the Johannesburg Stock Exchange for 2015 and 2016. Readability results are compared by means of a correlation analysis to the results of the Ernst & Young Excellence in Integrated Reporting Awards for 2015.

Findings

The results show that the complex nature of the language used in integrated reports of listed companies impairs readability and, as an implication, affects the value stakeholders can derive from the information. The results from the correlation with the Ernst & Young Excellence in Integrated Reporting Awards indicate that an integrated report is considered of higher quality if it is written using complex language.

Research limitations/implications

The main limitation of the study lies in its exclusively South African setting, which is the only country where integrated reports are recommended as part of stock exchange listings requirements. Another limitation is the fact that integrated reports are mainly aimed at informed users and is thus compiled with the informed reader in mind, which impacts on general readability.

Practical implications

The results present new findings regarding integrated reporting practice, which is of interest to firms, investors, regulators, amongst others. The findings show how the value-added by integrated reports could be improved.

Originality/value

This study is the first to investigate the readability of integrated reports in a South African context. The results indicate that integrated reports are difficult to read and are only useful to a portion of the total intended population.

Details

Meditari Accountancy Research, vol. 25 no. 4
Type: Research Article
ISSN: 2049-372X

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Article

Desi Adhariani and Elda du Toit

This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia…

Abstract

Purpose

This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued regulation POJK 51/2017 concerning the implementation of sustainable finance, which requires public companies to prepare sustainability reports—either stand-alone reports or parts of annual reports. Until 2017, only 30% of the top public companies in terms of market capitalisation issued the required report. Companies' decisions to provide the report stem from the greater visibility and access to resources that flow from additional narratives. However, the usefulness of such a report can be questioned.

Design/methodology/approach

We used several linguistic techniques (Flesch Reading Ease [FRE], Flesch–Kincaid, and Gunning Fog measures) to evaluate the readability of sustainability reports. The analysis was performed using a software application called “Readability Studio 2015.”

Findings

We found the reports to have a low level of readability. This means that the information provided in the disclosures are very difficult to decipher and understand by the targeted users. Considering the similar levels of report readability in companies across industries, we observe a pattern of isomorphism in the way companies have implemented the same format and language construct in disclosing their sustainability information. They might apply the myth that complex language attracts investors or impresses others.

Research limitations/implications

The techniques to measure readability that we use might not capture the whole dimensions of readability and understandability, especially in the non-English language.

Practical implications

The results from this study can be used as evaluation tools for companies and regulators in preparing more intelligible and readable sustainability reports, as mandated by POJK 51/2017.

Social implications

Sustainability reports act as a medium of accountability for a company's sustainable production and operations. Their usefulness for investors and other users often depends on the readability of the information.

Originality/value

The readability of sustainability reports in the context of Indonesia as an emerging market has not been comprehensively investigated in previous research. This study is among the first of its kind to support the quality enhancement of the reports.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

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Article

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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Article

Evelyn S. Meyer

When Eugene O'Neill died, theatre critic Brooks Atkinson said of him, “A giant writer has dropped off the earth….He shook up the drama as well as audiences and helped to…

Abstract

When Eugene O'Neill died, theatre critic Brooks Atkinson said of him, “A giant writer has dropped off the earth….He shook up the drama as well as audiences and helped to transform the theatre into an art seriously related to life.” (New York Times, 30 December 1953).

Details

Reference Services Review, vol. 17 no. 1
Type: Research Article
ISSN: 0090-7324

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Article

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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Abstract

Details

Reference Reviews, vol. 13 no. 4
Type: Research Article
ISSN: 0950-4125

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