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Book part
Publication date: 26 April 2024

Floyd D. Beachum and Yalitza Corcino-Davis

The evolution and trends of special education and educational leadership are evident, especially in recent years. The former has strived to provide equitable educational…

Abstract

The evolution and trends of special education and educational leadership are evident, especially in recent years. The former has strived to provide equitable educational opportunities to students with disabilities. The latter has dealt with how people in positions of authority in K-12 schools create policy, use resources, and influence other people to achieve educational goals. Together, these notions constitute an idea that school leaders and administrators can provide insight, oversight, assistance, and guidance toward creating educational environments for students with and without disabilities. This chapter examines the current state of special education and educational leadership by exploring the evolution of special education, relevant legal cases, and the enactment of inclusive education. Furthermore, this chapter addresses contemporary issues for leaders, such as the influence of the COVID-19 pandemic, while dealing with special education and the increasing pressure from families for equity for students with disabilities.

Details

Special Education
Type: Book
ISBN: 978-1-83753-467-8

Keywords

Article
Publication date: 15 February 2024

Amon Bagonza, Chen Yan and Frederik Rech

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Abstract

Purpose

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Design/methodology/approach

Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.

Findings

Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.

Research limitations/implications

The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.

Originality/value

To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Book part
Publication date: 7 September 2023

Ellen Ernst Kossek, Brenda A. Lautsch, Matthew B. Perrigino, Jeffrey H. Greenhaus and Tarani J. Merriweather

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being…

Abstract

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-83753-389-3

Keywords

Book part
Publication date: 8 August 2023

Umer Hussain and George B. Cunningham

Lesbian, gay, bisexual, transgender, and queer (LGBTQ+) individuals face an elevated level of prejudice in various social settings like sports. These biases can relate to…

Abstract

Lesbian, gay, bisexual, transgender, and queer (LGBTQ+) individuals face an elevated level of prejudice in various social settings like sports. These biases can relate to internalized stigma, which might prompt LGBTQ+ athletes to implement numerous identity coping strategies. Muslim LGBTQ+ athletes are likely to experience these dynamics more than others. However, there remains a dearth of scholarship on understanding how Muslim LGBTQ+ athletes employ different identity development coping strategies to tackle the prevalent stigma against them and use their visible identity development process as a means of social activism. Hence, in this book chapter, the authors explore the development of Muslim LGBTQ+ sportspersons' visible identity by defining the forces that shape their identity. The first author of the book chapter sheds light on his experiences while working with the LGBTQ+ community in the Islamic Republic of Pakistan and his recent interactions with the Muslim LGBTQ+ community in North America. The authors then highlight how Muslim LGBTQ+ athletes might use different identity coping strategies to show personal agency against the heteronormative system. Furthermore, the authors elucidate how sexual orientation intersects with religion within the sociocultural domain in shaping the identity and present global Muslim LGBTQ+ identity typology. Finally, the authors argue that Muslim LGBTQ+ athletes' visible identity depends upon two factors: religious negative/positive self-beliefs about religion Islam's openness toward LGBTQ+ rights and social acceptance, bounded by time and space.

Abstract

Details

Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Article
Publication date: 26 September 2023

Fani Efthymiadou and Anna Farmaki

This review paper aims to contribute to the growing literature on women empowerment in tourism by identifying knowledge gaps that may offer opportunities for further research.

Abstract

Purpose

This review paper aims to contribute to the growing literature on women empowerment in tourism by identifying knowledge gaps that may offer opportunities for further research.

Design/methodology/approach

A critical review of the literature on women empowerment in tourism was conducted.

Findings

The review reveals four knowledge gaps in relation to methodology, geographical location, study context and theoretical framework adopted. Pertinent research includes mostly qualitative research with a focus on non-Western geographical locations. Studies examined women empowerment in relation to alternative tourism forms with several not adopting a theoretical framework. Based on these gaps, suggestions for further research are made.

Research limitations/implications

Although this paper does not aim at providing an exhaustive review of the gender literature, it highlights the narrow focus placed on women empowerment in tourism and suggests avenues for further research.

Originality/value

Women empowerment has only recently begun to attract attention in tourism. This paper adds to extant knowledge on gender tourism studies by suggesting ways to achieve gender equality for sustainable development.

目的

本综述旨在通过确定可能为进一步研究提供机会的知识差距, 对旅游业中妇女赋能的文献做出贡献。

设计/方法/方法

对关于在旅游业中赋予妇女权利的文献进行了批判性综述。

研究发现

在研究方法、地理位置、研究情境和所采用的理论框架方面, 本综述揭示了四个知识差距。相关研究主要包括关注非西方地理位置的定性研究。研究检验了与其他旅游形式有关的妇女赋权问题, 其中有几项研究没有采用理论框架。基于这些差距提出进一步研究的建议。

研究局限/影响

虽然本文的目的不是对性别文献进行详尽的审查, 但它强调了对旅游业中妇女赋能的狭隘关注, 并提出了进一步研究的途径。

独创性/价值

妇女赋能最近才开始在旅游业引发关注。本文通过提出实现可持续发展的性别平等的途径, 拓展了性别旅游研究的现有知识。

Objetivo

El objetivo de este trabajo de revisión es contribuir a las crecientes publicaciones sobre el empoderamiento de la mujer en el turismo, identificando la brecha de conocimiento que puede ofrecer oportunidades para futuros estudios.

Diseño/metodología/enfoque

Se llevó a cabo una revisión crítica de la bibliografía sobre el empoderamiento de la mujer en el turismo.

Resultados

El análisis revela cuatro brechas de conocimiento con relación a la metodología, situación geográfica, contexto de estudio y el marco teórico adoptado. La presente investigación incluye en su mayoría estudios cualitativos centrado en las localizaciones geográficas no occidentales. Los estudios examinaron el empoderamiento de la mujer con relación a las formas de turismo alternativo, y varios de ellos no adoptaron un marco teórico. A partir de estas lagunas, se hacen sugerencias para futuras investigaciones.

Limitaciones/implicaciones de la investigación

Aunque este artículo no pretende ofrecer una revisión exhaustiva de la literatura sobre género, pone de relieve la escasa atención prestada al empoderamiento de la mujer en el turismo y sugiere vías para futuras investigaciones.

Originalidad/valor

El empoderamiento de la mujer sólo ha empezado a ser objeto de atención en el turismo recientemente. Este artículo se suma a los conocimientos existentes sobre estudios turísticos de género al sugerir vías para lograr la igualdad de género en aras del desarrollo sostenible.

Details

Tourism Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1660-5373

Keywords

Content available
Book part
Publication date: 30 October 2023

Abstract

Details

Leadership in Turbulent Times
Type: Book
ISBN: 978-1-83753-494-4

Content available
Book part
Publication date: 1 August 2023

Abstract

Details

Leadership in Turbulent Times
Type: Book
ISBN: 978-1-80382-198-6

Open Access
Article
Publication date: 1 August 2023

Henrike Heunis, Niels J. Pulles, Ellen Giebels, Bas Kollöffel and Aldis G. Sigurdardottir

This study aims to propose and evaluate a novel framework of strategic adaptability in dyadic negotiations. The authors define strategic adaptability as a reaction to a cue that…

2002

Abstract

Purpose

This study aims to propose and evaluate a novel framework of strategic adaptability in dyadic negotiations. The authors define strategic adaptability as a reaction to a cue that leads to shifts between integrative and distributive strategies. Based on the literature on turning points, phase models and strategic negotiations, the authors developed an initial framework identifying five distinct strategic adaptations.

Design/methodology/approach

To verify the framework, the authors analyzed two negotiation simulations with a diverse set of negotiation students. Negotiations were content-coded, and adaptations were labeled.

Findings

The authors found a consistent pattern across two studies. Overall, 12% (study 1) and 18% (study 2) of all speaking turns were identified as strategic adaptations. The findings empirically confirmed four of their strategic adaptation types: adapt to deadlock, follow adaptation by opponent, adapt to priority of issue under discussion and adapt to new information on issue. Moreover, findings of this study revealed two new types of strategic adaptability: delayed adaptation to opponent and adapt to understand opponent. Study 2 additionally revealed that strategies vary with the negotiation phase, and negotiation outcome seems to benefit more from the constellation rather than the frequency of adaptations. Furthermore, lower-scoring negotiators tended to adapt to the opponent’s strategy instead of initiating a change in strategy.

Originality/value

The findings of this study provide preliminary insights into how strategic adaptations unfold. These findings present future research opportunities to further test the framework's robustness, increase the knowledge of individual and cultural factors, explore the relationship with negotiation outcomes and develop educational interventions to enhance strategic adaptability.

Details

International Journal of Conflict Management, vol. 35 no. 2
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 16 February 2023

Arpita Ghosh and Nisigandha Bhuyan

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…

Abstract

Purpose

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

Design/methodology/approach

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

Findings

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Research limitations/implications

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

Originality/value

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

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