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Article
Publication date: 2 June 2023

Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…

Abstract

Purpose

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

Design/methodology/approach

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

Findings

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

Originality/value

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

Details

Journal of Accounting Literature, vol. 46 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 16 October 2023

Joanne Barnes, Janice Branch Hall and Brad Grubb

In a world that represents a diverse genre of individuals ranging from age to sexual orientation and beyond, organizations struggle to create a culture of belonging. A culture…

Abstract

In a world that represents a diverse genre of individuals ranging from age to sexual orientation and beyond, organizations struggle to create a culture of belonging. A culture where an individual feels comfortable and empowered to bring her authentic self to the workplace. We argue that a culture of belonging happens when leaders practice cultural humility and inclusion competencies and work together with their diverse populations to transform the existing culture. Creating a culture of belonging requires all leaders of the organization to assess their inclusion competencies, understand power dynamics that exist within the organization, and be constantly aware that belonging is a continual process. We found that when leaders of an organization engage in cultural humility training, inclusion competencies assessments, and personal development plans (PDPs), the outcome resulted in a greater awareness of self and others along with a recognition of the existing power dynamics that can result in employees feeling they are a part of the organization. We opined that cultures of belonging exist when organizational leaders ensure each members’ psychological well-being and safety. We conclude that transparency in today’s organization consists of leaders finding practical ways to connect diverse groups of members. Transparency is also about having open doors where people of all ethnic, racial, sexual, and religious statuses are welcome to enter. Our study supports the findings of Katz and Miller (2016) that a culture of belonging is where trust is built, the thoughts and ideas of others are respected, and safety exists for all members.

Details

Inclusive Leadership: Equity and Belonging in Our Communities
Type: Book
ISBN: 978-1-83797-438-2

Keywords

Article
Publication date: 19 July 2024

Janice Baines, Sharon Dublin, Allesia Cherry, Tamia Norris, Taylor Christmas, Ijanah Phillips and Cameron Cromer

This paper delves into the profound influence of societal beauty standards and the prevalence of body shaming in contemporary culture. It explores how these societal norms…

Abstract

Purpose

This paper delves into the profound influence of societal beauty standards and the prevalence of body shaming in contemporary culture. It explores how these societal norms contribute to self-esteem issues and psychological distress among individuals, particularly young people.

Design/methodology/approach

Through the poignant medium of student letters and the power of prayer, it explores the personal experiences and narratives of young individuals who have faced these challenges.

Findings

Moreover, this study highlights the transformative role of education in reshaping these societal norms and fostering a culture of body positivity.

Originality/value

This study underscores the potential of student letters and the spiritual guidance of prayer as tools for self-reflection and healing, ultimately advocating for the pivotal role of education in promoting body positivity and challenging the constraints of unrealistic beauty standards and body shaming.

Details

English Teaching: Practice & Critique, vol. 23 no. 2
Type: Research Article
ISSN: 1175-8708

Keywords

Article
Publication date: 16 June 2023

Moses Batanda Mubiru and Janice Maria Naturinda

This paper aims to uncover an understanding of how the quality assurance measures used by the property management teams of Grade-B high-rise office blocks influence the…

Abstract

Purpose

This paper aims to uncover an understanding of how the quality assurance measures used by the property management teams of Grade-B high-rise office blocks influence the satisfaction and retention of tenants and walk-in users.

Design/methodology/approach

This study used a case study design backed up by qualitative and quantitative research approaches on a sample size of 90 respondents, including tenants, landlords, property managers and walk-in building users. The data were collected predominantly through interview guides and transcribed, coded and illustrated by the aid of ATLAS.ti software. Data reporting was through tables, graphs and themed direct quotations and eventual discussion. The in-depth/structured interview sessions took between 40 min and 1 h, and the walk-along interviews ranged between 30 and 40 min. Content analysis through thematic coding, categorisation and analysis were used in handling qualitative data. Direct quotes from participant responses from interview transcripts were inserted in line with the themes. And participants allocated pseudo-names to guard their confidentiality.

Findings

The key themes that linked quality assurance measures of access systems and tenant retention included distribution of access systems, the retention trends, quality assurance measures followed and the tenant experiences regarding how complaints are handled.

Originality/value

It is important to understand how tenants and other users of high-rise buildings experience their performance and inclusiveness. In a place like Kampala city, such a phenomenon can be proven through tenants sustaining their tenures/use of the facilities. Yet, to the best of the authors’ knowledge, presently no empirical studies have explored such a connection.

Details

Facilities , vol. 41 no. 13/14
Type: Research Article
ISSN: 0263-2772

Keywords

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