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1 – 10 of 391Nicole Alonso, Alyssa Marshall, Caitlin Porter and Kurt Kraiger
To examine how perceptions of complementary and supplementary fit and relationship quality contribute to successful mentorship co-creation.
Abstract
Purpose
To examine how perceptions of complementary and supplementary fit and relationship quality contribute to successful mentorship co-creation.
Design/methodology/approach
Data were collected via cross-sectional survey of 145 mentor–protégé dyads within institutions of higher education in the USA. Mentors evaluated their perceptions of supplementary and complementary fit and relationship quality with their protégés and vice versa. Additionally, mentors evaluated their protégés’ performance, whereas protégés reported on their own learning. Data were analyzed using the actor–partner interdependence model.
Findings
Results suggest that one's own fit perceptions are most important in predicting one's evaluation of relationship quality. Additionally, for both mentor and protégé, complementary fit and supplementary fit predict evaluations of relationship quality to a similar degree. Finally, each person's perceptions of relationship quality mediated the relationships between their own perceptions of fit and mentor-rated protégé performance, but not the relationships between perceptions of fit and protégé-rated learning.
Originality/value
Research has often studied mentorships from the perspective of one party, which limits our understanding of mentorship co-creation. This study investigates how both parties simultaneously contribute to mentorship success, as indicated by protégé learning and performance. Additionally, the authors clarify the extent to which perceptions of different types of fit are instrumental in co-creating successful mentorships.
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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
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Elizabeth Yeager Washington and Travis Logan Seay
The authors describe an original unit plan that draws from local and national concerns for truthful history education about the history of racial violence in the United States…
Abstract
Purpose
The authors describe an original unit plan that draws from local and national concerns for truthful history education about the history of racial violence in the United States. The unit plan contextualizes one impetus for truth and reconciliation in a community with a history of anti-Black violence.
Design/methodology/approach
The participants partnered with the Equal Justice Initiative to pilot the unit in their district’s new African American History course. The unit drew on historical research and cultural memory to situate local history within a broader context of racism and violence.
Findings
The teachers identified eight goals for the unit so that students could understand racialized violence, acknowledge racism as the lived experience of many of their students, and participate in a collaborative learning environment with productive discussions. Speaking from their own experiences with racism, and creating opportunities for students to do the same, the teachers aided the community in voicing long-silenced memories.
Research limitations/implications
Besides bridging some of the gaps between local, regional, and national histories, more research is needed to further examine historical trauma and its implications for both the past and present, in order to amplify and humanize experiences of racism. Additional research is a critical step in developing more thoughtful, empathic and holistic discussions of history and racism at the local level.
Practical implications
In the wake of the recent past, the authors have learned that teaching about the history of racial violence can be enhanced and empowered by reference to relevant current events. The resurgence of racially charged language and violence over the past few years makes this goal more urgent than ever. This unit gives practical guidance to teachers who face this challenge.
Social implications
The sociopolitical reality of historical trauma and racism must be confronted, and proximity to key events is important in conveying the urgency of racial violence and the need for history education that addresses it. Teachers are making difficult decisions about their options for teaching about race, and they are understandably concerned about any perceived missteps. Nonetheless, inclusive, truthful history education is an appropriate and essential response to narratives of exclusion and silence as the authors help students to develop deliberative skills concerning difficult topics such as racial violence. Teachers and students, together, can do the crucial work of remembering.
Originality/value
The stripping away of narrative agency, identity and history can cover up stories about the stripping away of life and dignity. In the unit plan, the authors recognize truth and reconciliation—especially in the education of people who have relatively little exposure to topics of race and racism—as elemental to a restorative stance against racism.
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Rafael Borim-de-Souza, Yasmin Shawani Fernandes, Pablo Henrique Paschoal Capucho, Bárbara Galleli and João Gabriel Dias dos Santos
This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings…
Abstract
Purpose
This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.
Design/methodology/approach
It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.
Findings
Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.
Research limitations/implications
The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.
Practical implications
Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.
Social implications
To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.
Originality/value
Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.
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Zaid Alrawadieh, Levent Altinay, Nataša Urbančíková and Oto Hudec
This study aims to examine the role of hospitableness towards refugees, as embraced by local hosts, in engendering positive social outcomes, including fostering favourable…
Abstract
Purpose
This study aims to examine the role of hospitableness towards refugees, as embraced by local hosts, in engendering positive social outcomes, including fostering favourable attitudes and empathy towards refugees, satisfaction from hosting refugees in private dwellings and advocacy for hosting them.
Design/methodology/approach
Rooted in the contact theory and drawing on a hospitality social lens framework, the study uses a mixed-methods approach using a sequential quantitative-qualitative design to understand the interface between hospitableness, attitudes and empathy towards refugees, satisfaction from hosting refugees in private dwellings and advocacy for hosting them. A conceptual model is proposed and tested using 160 valid surveys collected from individuals hosting Ukrainian refugees in Slovakia. SEM-PLS is used to test the proposed model. A total of 25 in-depth interviews with Slovakian individuals hosting refugees in private dwellings were also conducted to explain and further explore the initial quantitative results.
Findings
The findings indicate that hospitableness has a positive effect on attitudes towards refugees, fosters a sense of empathy and results in satisfaction from hosting refugees. Interestingly, while hospitableness per se does not directly affect advocacy for hosting refugees, it does so indirectly via favourable attitudes towards refugees and satisfaction from the hosting experience. While qualitative findings largely support and further explain the quantitative results, interesting insights are also obtained.
Practical implications
The study advocates that hospitableness should be addressed through a social lens beyond its traditional commercial boundaries. Several implications for policymakers, NGOs and other stakeholders involved in hosting refugees are proposed. Overall, policies need to be oriented towards harnessing the power of refugee hosting schemes, thus increasing the role of hospitableness in addressing societal challenges such as the refugee crisis.
Originality/value
While not new, private hosting of refugees has recently gained momentum following the outbreak of the Ukrainian refugee crisis. In spite of some valuable research delving into hosting experiences from the refugees’ and hosts’ perspectives, this research stream is notably fragmented and largely exploratory. Specifically, there seems to be no comprehensive understanding of how hospitableness towards refugees, as embraced by hosts, can engender positive social outcomes, including fostering favourable attitudes and empathy towards refugees, satisfaction from hosting refugees and advocacy for hosting refugees in private dwellings. Overall, hospitality research is notably biased towards commercial settings, focusing on instrumental benefits rather than societal outcomes. This study focuses on the societal outcomes of hospitableness as a tool to address the refugee crisis.
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Trishna G. Mistry, Jessica Wiitala and Brianna S. Clark
Although event industry employees are predominantly female, there is a critical scarcity of women in leadership roles. Like other industries worldwide, women in the events…
Abstract
Purpose
Although event industry employees are predominantly female, there is a critical scarcity of women in leadership roles. Like other industries worldwide, women in the events industry experience several barriers to leadership roles. The unique characteristics of the events industry exacerbate these barriers and have led to more women leaving the company or even the industry. This study aims to investigate the impact of leadership barriers, including the perception of a glass ceiling and the importance of leadership skills in promotion decisions on career satisfaction, work-family conflict and turnover intention of employees in the events industry.
Design/methodology/approach
Data was collected from members of an international event association, and 427 responses were analyzed using partial least squares structural equation modeling.
Findings
Findings suggested the perception of a glass ceiling and the importance of leadership skills in promotion can impact career satisfaction, work-family conflict and turnover intention of employees in the events industry.
Originality/value
This study extends the scope of research on leadership barriers beyond assessing their causes by analyzing their outcomes in the event industry. To the best of the authors’ knowledge, this study is one of the first in event research and the broader hospitality industry to consider the perceptions of male and female employees regarding leadership barriers by using a foundation of the social role theory.
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Yang Lou, Yicheng Wang and Brian Wright
This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).
Abstract
Purpose
This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).
Design/methodology/approach
This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.
Findings
The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.
Originality/value
This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.
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Averi R. Fegadel and Michael J. Lynch
The purpose of this study is to explore the genocidal impacts of uranium mining for Native Americans in the Northwest and Northern Plains, as well as their resistance to…
Abstract
Purpose
The purpose of this study is to explore the genocidal impacts of uranium mining for Native Americans in the Northwest and Northern Plains, as well as their resistance to historical and contemporary acts of colonialism.
Design/methodology/approach
Using a case study approach, this study gathered qualitative data from various government, tribal and news sources to investigate the extent of ecological violence experienced by Native Americans specific to uranium mining processes on Spokane Indian Reservation, Pine Ridge Reservation and Wind River Reservation.
Findings
Native Americans in the Northwest and Northern Plains are victimized by the capitalism-genocide involved in uranium production. The consequences of the uranium industry boom in the 1950s–1980s has left Native Americans with degraded lands, polluted water sources and a legacy of adverse health effects, including some of the highest rates of cancer.
Social implications
The work discussed in this paper offers possibilities for collaborating with Native Americans to develop more sustainable energy options for the USA to make the necessary shift away from fossil fuels and nuclear energy.
Originality/value
Prior research has addressed the genocidal impacts of uranium mining for Native Americans in the Southwest USA and claimed these actions were direct consequences of toxic colonialism, capitalistic agendas and the treadmill of production (Fegadel, 2023). Most uranium was recovered from ore deposits within the Colorado Plateau, and most abandoned uranium mines (AUMs) are located within the same region. Tribes residing in the Northwest and Northern Plains have, however, experienced similar plights as those in the Southwest, but these issues have not been widely examined.
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Rosemond Desir, Patricia A. Ryan and Lumina Albert
The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…
Abstract
Purpose
The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.
Design/methodology/approach
This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.
Findings
This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.
Research limitations/implications
Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.
Social implications
The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.
Originality/value
To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.
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Saeed Tajdini, Edward Ramirez and Zhenning Xu
Consumers are assumed to engage in external information search only after exhausting their internal information sources. Guided by the accessibility/diagnosticity and…
Abstract
Purpose
Consumers are assumed to engage in external information search only after exhausting their internal information sources. Guided by the accessibility/diagnosticity and ease-of-retrieval frameworks, and the elaboration likelihood model, the current study investigates this phenomenon.
Design/methodology/approach
To test the relationships between internal information accessibility/diagnosticity and the importance of external search, and the moderating role of involvement in these relationships, 308 responses were collected on Amazon MTurk. Then, structural equation modeling was employed to analyze the data.
Findings
The analyses showed that while accessibility and diagnosticity of internal information have an impact on external information search, involvement with the product class has a consequential moderating effect on these relationships. In particular, in the low-involvement group, only the diagnosticity of internal information had a negative effect on external information search. On the contrary, in the high-involvement group, only accessibility of internal information had a negative effect.
Research limitations/implications
These findings highlight the possibility of drawing erroneous conclusions resulting from not incorporating involvement, in conjunction with information accessibility and diagnosticity, in the study of the consumer external information search behavior.
Practical implications
The findings also imply that if practitioners aim to prime consumers to engage in external information search, they need to take into account that the effects of internal information's accessibility and diagnosticity on consumers' external search behavior may be different depending on their levels of involvement.
Originality/value
This study's results showed that without considering the moderating effect of involvement, spurious conclusions may be made about the relationships between accessibility and diagnosticity of internal and external information importance. This finding may explain the discrepancy between the accessibility/diagnosticity and ease-of-retrieval frameworks, thus enriching the literature.
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