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Article
Publication date: 6 May 2019

Seedwell T.M. Sithole and Indra Abeysekera

This study aims to examine the instructional preferences exhibited by students in an Australian and a Zimbabwean setting and how cultural conditioning can reflect in the…

Abstract

Purpose

This study aims to examine the instructional preferences exhibited by students in an Australian and a Zimbabwean setting and how cultural conditioning can reflect in the instructional design choice and the effect on the learning process.

Design/methodology/approach

Using graphical and textual presentations of an experiment with three instructional designs and 217 undergraduate students, this study empirically examines student understanding of financial accounting in the two countries. Students’ performance scores and reported mental effort ratings were used to determine the instructional preference.

Findings

The findings of this comparative study show that Australian accounting students prefer graph and text designs aligned with a low power distance, (PD) while Zimbabwean students prefer graph and text designs associated with a high PD. Deep-rooted cultural values and modes of thinking need to be considered in the learning processes.

Research limitations/implications

The sample used in this study came from first-year undergraduate students studying introductory accounting at two different universities from two different countries (Australia and Zimbabwe). The results may not be generalisable to other universities, although similar patterns were found to be consistent with students’ cultural orientations. In addition, there may be other factors that motivate students’ learning and affect their performance, and those should therefore be considered.

Practical implications

The results suggest that students learning in different cultural contexts learn better with different instructional formats, requiring educators to consider different formats of instructional material.

Originality/value

This study is the first to offer accounting educators insights on one major dimension of cultural variation, using instructional material designed according to cognitive load theory principles in a cross-cultural context.

Details

Journal of International Education in Business, vol. 14 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

Open Access
Article
Publication date: 26 September 2023

Mingxiao Zhao and Indra Abeysekera

Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual…

Abstract

Purpose

Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).

Design/methodology/approach

The study used least squares regression that analysed the target population comprising 79 listed Chinese firms with BRI projects in 2019 and 2020. The China Stock Market and Accounting Research (CSMAR) database provided board diversity data. Analysing annual reports using content analysis provided the ICD data, collected by following an established intellectual capital (IC) coding framework in the literature. After collecting board-related data, the study calculated the diversity between boards in firms (diversity of boards – DOB) using cluster analysis. The study estimated the diversity within each board (diversity in boards – DIB) using Blau's Index.

Findings

The findings indicate that in the predictable business outlook environment, DOB positively associates with ICD, and DIB negatively associates with ICD. In the unpredictable business outlook environment, the DIB and DOB interaction negatively associates with ICD, and DOB positively associates with ICD.

Research limitations/implications

The findings apply to Chinese-listed firms with BRI projects and further research is required to generalise findings beyond them. This study used annual reports to collect ICD, but a future study could examine BRI firms' social media and website disclosures. The attributes selected for board diversity dimensions can contribute to bounded findings, and future studies could expand the board diversity attributes included.

Practical implications

The findings provide insights into firms' board composition and structure associated with ICD.

Originality/value

This is one of the first studies providing empirical evidence about board diversity and ICD of Chinese-listed firms with BRI projects.

Details

Journal of Intellectual Capital, vol. 24 no. 7
Type: Research Article
ISSN: 1469-1930

Keywords

Open Access
Article
Publication date: 27 September 2022

Indra Abeysekera

A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper…

9950

Abstract

Purpose

A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework.

Design/methodology/approach

This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach.

Findings

Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts.

Research limitations/implications

This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting.

Practical implications

This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks.

Social implications

This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders.

Originality/value

This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 6
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter provides a review of the literature relating to intellectual capital and firm performance in the context of corporate reputation. Section 2.2 outlines the definitions…

Abstract

This chapter provides a review of the literature relating to intellectual capital and firm performance in the context of corporate reputation. Section 2.2 outlines the definitions of intellectual capital and how they differ from the definitions offered for intangibles by accounting regulators. Section 2.3 reviews the categorisation of intellectual capital and looks at two major models of categorisation. Section 2.4 examines the definition of intellectual capital disclosure. Section 2.5 examines firm performance from the viewpoint of firm reputation for value-relevant disclosure. Section 2.6 discusses firm reputation in the context of intellectual capital disclosure. Section 2.7 provides a summary of the chapter.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Article
Publication date: 1 January 2004

INDRA ABEYSEKERA

There is an absence of research addressing the process by which emotional (also called sensational) assets and liabilities interact with the intellectual and accounting assets and…

Abstract

There is an absence of research addressing the process by which emotional (also called sensational) assets and liabilities interact with the intellectual and accounting assets and liabilities of a firm. This conceptual paper discusses the relationship between these types of assets and liabilities, and examines the way in which emotional assets and liabilities (emotional capital) influence the fair value, profits and cash flow of a firm. It outlines how the core emotions related to products and services can influence customers in making purchasing decisions that maximise the value of a firm. It also offers indicators for the managing and reporting of emotional assets and reviews several theories that attempt to explain the relationship between the emotional assets and liabilities and value of a firm.

Details

Journal of Human Resource Costing & Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1401-338X

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter describes the research methods used in this study. Section 4.2 introduces the content analysis of company-sponsored websites. Section 4.3 outlines the intellectual…

Abstract

This chapter describes the research methods used in this study. Section 4.2 introduces the content analysis of company-sponsored websites. Section 4.3 outlines the intellectual capital disclosure signals – narrative, visual and numerical – and their measurement. Section 4.4 introduces the recording of quantified intellectual capital disclosure signals within the coding framework. Section 4.5 describes issues relating to the validity and reliability of content analysis in measuring intellectual capital disclosure signals as well as overcoming any problems. Section 4.6 outlines the sample size and reasons some firms were excluded from the study. Section 4.7 explains the survey questionnaire administered in this study. Section 4.8 describes focused interviews conducted in this study. Section 4.9 provides a summary of the chapter.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Content available
Book part
Publication date: 31 December 2010

Abstract

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter introduces intellectual capital and intellectual capital disclosure and provides an overview of the subsequent chapters of the study. Section 1.2 outlines the…

Abstract

This chapter introduces intellectual capital and intellectual capital disclosure and provides an overview of the subsequent chapters of the study. Section 1.2 outlines the relevance of intellectual capital in the present context. Section 1.3 explains the motivation for undertaking a study investigating revenue growth reputation and intellectual capital. Section 1.4 explains the aims and objectives of this study. The last section provides an introduction to and overview of the following chapters.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter describes some of the characteristics of the firms analysed in this study. Section 5.2 outlines the size of firms, measured by annual revenue and employee numbers. It…

Abstract

This chapter describes some of the characteristics of the firms analysed in this study. Section 5.2 outlines the size of firms, measured by annual revenue and employee numbers. It then discusses the implications for reporting entity status, preparing general-purpose financial reports and annual reports. Section 5.3 outlines the intellectual capital disclosure signals – narrative, visual and numerical – and their measurement output. Section 5.4 introduces ownership of equity held by directors in firms and its implications. Section 5.5 outlines firms' share ownership and shareholder distribution. Section 5.6 provides a summary of the chapter.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

Book part
Publication date: 31 December 2010

Indra Abeysekera

This chapter outlines findings from the questionnaire survey that meets the second objective of this study. Section 7.2 outlines a comparison between intellectual capital value…

Abstract

This chapter outlines findings from the questionnaire survey that meets the second objective of this study. Section 7.2 outlines a comparison between intellectual capital value drivers perceived by directors as important for the revenue growth aspect of revenue growth reputation and intellectual capital value drivers disclosed on company-sponsored websites. Section 7.3 outlines linear regression results of intellectual capital value drivers clustered as classes of resources and as predictors of revenue growth reputation and provides a summary of the chapter.

Details

Reputation Building, Website Disclosure and the Case of Intellectual Capital
Type: Book
ISBN: 978-0-85724-506-9

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