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21 – 30 of 330Isabel-Maria García-Sánchez, Jennifer Martínez-Ferrero and Emma García-Meca
The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector…
Abstract
Purpose
The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board characteristics on bank earnings quality and examine their effects on earnings persistence.
Design/methodology/approach
The authors use a large sample of 159 banks from nine different countries from the period 2004-2010. The authors study whether the differences in the timeliness of earnings to bad news and earnings quality across governance structures of banks are driven by differences across investor protection and bank regulation levels in banks.
Findings
The findings confirm the monitoring role of both female and financial experts, noting a positive effect of them on accounting conservatism and earnings quality in banks. According to the institutional characteristics, the results suggest the complementary role of banking regulation and investor protection levels in these effects, noting that in contexts of higher regulatory and greater investor protection environments, gender diversity and financial expertise on boards have more influence on the conservatism and earnings quality of banks.
Originality/value
The authors contribute to both the accounting quality literature and the corporate governance literature by identifying board characteristics that are associated with higher conservatism and quality of earnings in banks around the world. In addition, this study also contributes to the ethics literature by highlighting the benefits of gender diversity and financial expertise in upholding the integrity of financial reporting. Moreover, this paper adds to prior literature about board of directors and accounting quality by identifying additional complementary factors – bank regulation and investor protection – and by focusing on a specific industry, the banking industry.
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Jennifer W. Purcell, Darlene Xiomara Rodriguez and Kelsey A. Ring
The purpose of this paper is to present a conceptual framework for examining the impact of the COVID-19 pandemic on working women.
Abstract
Purpose
The purpose of this paper is to present a conceptual framework for examining the impact of the COVID-19 pandemic on working women.
Design/methodology/approach
This conceptual paper on women in the formal workforce is grounded within the leadership and organization development literature.
Findings
The authors posit the COVID-19 pandemic and the subsequent instability in the US workforce, particularly among women and mothers, is effectively examined through the lens of punctuated equilibrium. Specifically, the widespread disruption initiated by the pandemic provides an opportunity for transformative change within organizations and society. Furthermore, working women impacted during this punctuated equilibrium are likewise positioned for transformation. The authors suggest the pandemic and its impact on the formal workforce can be leveraged for individual and organizational development as well as transformation, resulting in advancement toward self-authorship and increased equity within organizations, respectively.
Originality/value
This paper offers a novel integration and application of three leadership and organization development concepts: punctuated equilibrium, the self-authorship theory and Theory U, to better understand the impact of the COVID-19 pandemic on working women.
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AT the Conference at Folkestone of the London and Home Counties Branch of the Library Association, Mr. Jast gave one more example of his old fire and vigour in a paper which he…
Abstract
AT the Conference at Folkestone of the London and Home Counties Branch of the Library Association, Mr. Jast gave one more example of his old fire and vigour in a paper which he entitled Publishers and Librarians. No doubt in other pages than ours the text will be given in full. Here, in summary, we may say that he dealt with some of the needs of librarians and readers for well‐produced editions of good books which for some reason were obtainable only in double‐columned small type or otherwise almost unreadable or at any rate unattractive form. He instanced Disraeli's Curiosities of Literature. He urged that if a sufficient number of public and other librarians represented this want to publishers, promising that the libraries would support such an edition, it was unlikely that the request would be ignored. A further suggestion arose from the established fact that in the welter of editions of certain books many were ill‐produced and unworthy to be placed in the hands of unsuspecting bookbuyers. Robinson Crusoe was a case in point, and as many parents desired their sons to read this they were often persuaded to buy editions which were unsuitable. Here he made a suggestion which is entirely practicable: that the Library Association should examine all of the common classics for form and for textual accuracy—a feature in which he alleged that some were deficient—and fix on suitable editions, allowing the publisher to add to their title‐pages “approved by the Library Association.” We seize upon this point first because there is nothing Utopian about it. It is a work that ought to be done.
For sociological perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex…
Abstract
For sociological perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex, contingent, and contradictory – as modern capitalist societies. As is becoming ever more apparent, such an understanding of modern societies is the necessary precondition for identifying the defining features of globalization. Yet, for the most part, the history of the social sciences did not produce research agendas, theories, and methods designed to grasp complexity, contingency, and contradiction as core dimensions of modern social life that continually reinforce each other. The social sciences did not evolve as ongoing efforts to grasp the gravity each dimension exerts on concrete forms of political, economic and cultural life, and how the force of each depends on the constant exchange of energy with the other two. To the extent that scrutinizing the impact of globalization on the future – and possible futures – of human civilization is the primary challenge for social scientists to confront today, the current condition presents a unique, and perhaps most unusual opportunity to conceive anew the promise of each and all the social sciences, as elucidating how the complex, contingent, and contradictory nature of modern societies, in the name of advancing social justice, has engendered a regime of managing “social problems.”
Farhad Analoui and Andrew Kakabadse
Discussions about conflict at work generally tend to revolve aroundexamples of overt industrial action, taken against an employer by agroup of well‐organised employees. As the…
Abstract
Discussions about conflict at work generally tend to revolve around examples of overt industrial action, taken against an employer by a group of well‐organised employees. As the service sector becomes increasingly prominent within the UK, this model is no longer adequate – if it ever was – since much action is covert and individualistic in nature. Moreover, managers themselves may also engage in activities designed to defy or subvert central policy initiatives. This monograph is concerned with an analysis of such activities in a night‐club environment, and is based on six years research during which one of the authors worked as an employee for a large service sector organisation. It illustrates graphically the way in which employees resisted management instructions, or sought to “get even” with individuals who had alienated them. The implications which this research suggests for improving systems of management in an environment such as this are assessed.
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Jennifer A. Kurth, Michael L. Wehmeyer, Carly A. Roberts and Elissa Lockman Turner
Assessing learners with extensive support needs has traditionally been rooted in deficit perspectives, in which student incapacities are highlighted. We start this chapter with an…
Abstract
Assessing learners with extensive support needs has traditionally been rooted in deficit perspectives, in which student incapacities are highlighted. We start this chapter with an overview of this historical view and identify its shortcomings. Next, we identify alternate assessment and progress monitoring as key efforts for shifting the lens from deficit-oriented assessment toward more grade-aligned, inclusive-, and strengths-based strategies. We also identify strategies for comprehensive assessment that can continue this shift in approach. Finally, we conclude with ideas for future directions in assessing learners with extensive support needs.
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Jennifer E. Cullen and Brian H. Kleiner
This article examines the problems management must address with an increasingly female work force and is focused on the conflicting demands of family versus career. Statistics…
Abstract
This article examines the problems management must address with an increasingly female work force and is focused on the conflicting demands of family versus career. Statistics highlighting the impact of working women and dual career families are cited. Management policies that alleviate some of the career/family conflict are also discussed. The article concludes with human resource development strategies to accommodate the increasing numbers of working mothers as well as fathers.
This paper explores the National Study on Women in Higher Education and Student Affairs.
Abstract
Purpose
This paper explores the National Study on Women in Higher Education and Student Affairs.
Design/methodology/approach
It includes a collectively written diary, archives, focus groups, and interviews with a diverse group of women leaders from across the country. The women are diverse in terms of their self-identified race, class, age, sexual orientation, position on college campuses, and additional identities.
Findings
The author’s feminist approach to the review of these materials highlights notions of pay inequity, intersectionality of identities, and the power of women’s groups in educational settings.
Originality/value
The author’s research identifies areas critical to intentional change in educational policy and programs that have the potential to increase access and equity for women in higher education.
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Amy Klemm Verbos and De Vee E. Dykstra
The purpose of this paper is to explore female business faculty perceptions about attrition from a business school to uncover factors that might assist in female faculty retention…
Abstract
Purpose
The purpose of this paper is to explore female business faculty perceptions about attrition from a business school to uncover factors that might assist in female faculty retention in business schools.
Design/methodology/approach
Using a qualitative study approach and guided by past literature, the paper systematically analyses open-ended responses to interview questions and notes emergent themes.
Findings
The major themes that emerged as factors leading to attrition: first, an exclusionary and managerialist culture which marginalized and demoralized women; second, curtailed career opportunities, including a lack of gender equity in promotion and tenure; third, poor leadership; and fourth, break up of a critical mass of women. The factors then that might assist in female faculty retention are a critical mass of women, gender equity, inclusive, collaborative cultures, psychological safety, and ethical leadership. The career patterns of the women indicated that a labyrinth is an apt metaphor for their career paths.
Research limitations/implications
This research examines just one school from the perspective of women who left. It holds promise as the basis for future studies across business schools and to faculty within business schools to determine whether the emergent themes hold across schools.
Originality/value
This study examines women in business academe through the attraction-selection-attrition framework and by extending the labyrinth career metaphor to an academic setting. The paper also provides a conceptual model of female faculty retention.
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Rajeev Rathi, Mahender Singh Kaswan, Jiju Antony, Jennifer Cross, Jose Arturo Garza-Reyes and Sandra L. Furterer
Green lean six sigma (GLSS) is a sustainable development approach that leads to improved patient care with improved safety and quality of service to patients. This study aims to…
Abstract
Purpose
Green lean six sigma (GLSS) is a sustainable development approach that leads to improved patient care with improved safety and quality of service to patients. This study aims to identify, study, model and analyze GLSS success factors for the Indian health-care facility.
Design/methodology/approach
Interpretive structural modeling (ISM) and Impact Matrix Cross-Reference Multiplication Applied to a Classification analyses have been used to understand the hierarchical structure among the GLSS success factors. This enabled the development of dependency relationships between success factors, in particular, which factors support the development of other factors.
Findings
Specifically, this study found that the success factors “commitment of management” and “financial availability” are the most critical to GLSS implementation success, as they support the development of all other success factors. Meanwhile “embedding sustainable measures at each stage of the service”; “the capability and effectiveness of real-time data collection”; and “feedback and corrective actions” most directly support the GLSS implementation in the health-care facility and serve as the final indicators of implementation progress.
Research limitations/implications
The major implication of this research work lies in suggesting a direction for practitioners to execute the GLSS approach through a systematic understanding of classification and structural relationships among different enablers. This study also facilitates health-care managers to explore different GL wastes in hospitals and challenges to sustainability pursuits in health-care that assist in an organization’s efforts toward sustainable development.
Originality/value
This research work is the first of its kind that deals with the identification and analysis of the prominent factors that foster the inclusive implementation of GLSS within the health-care facility.
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