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1 – 10 of 43
Article
Publication date: 2 February 2015

Devin Ellsworth, Jenny Ernst and Anastasia Snelling

The purpose of this paper is to examine the impact of a nutrition-education intervention delivered at low-income middle schools in Washington, DC in the USA, using a mobile…

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Abstract

Purpose

The purpose of this paper is to examine the impact of a nutrition-education intervention delivered at low-income middle schools in Washington, DC in the USA, using a mobile farmers’ market to bring hands-on lessons to schools. The program was a partnership between a local farm and university and was funded by the United States Department for Agriculture (USDA) Team Nutrition grant.

Design/methodology/approach

Seven low-income middle schools received the intervention, which included 45-minute lessons focussed on nutrition education and sustainable farming concepts. The farmers’ market was delivered via a converted school bus, allowing for full market setup at each school to provide local fruits and vegetables as teaching tools. The nutrition-education lesson focussed on the USDA MyPlate and healthy meal planning. The farm education component focussed on organic farming principles, sustainability of local food systems, and seasonality. A six question pre- and post-survey was administered to 408 participating middle school students to assess changes in knowledge.

Findings

Overall, average scores increased from 51 to 58 percent. Nutrition knowledge questions increased from 58 to 74 percent, while agriculture questions remained constant at 43 percent. Both increases significant using a two-sample t-test (p<0.001). This suggests that students gained more nutrition education concepts in this format as compared to the agricultural concepts.

Originality/value

Childhood obesity is a growing epidemic that affects low-income communities disproportionally. Innovative strategies must be implemented to increase healthy food consumption. This case study presents such an approach and its value in increasing student knowledge of healthy behavior.

Book part
Publication date: 30 May 2024

Phebian L. Davis, Amy M. Donnelly and Robin R. Radtke

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of…

Abstract

The importance of auditors blowing the whistle when they encounter a situation of perceived wrongdoing cannot be overstated. Unfortunately, however, the initial report of wrongdoing is often insufficient to remedy the situation. Thus, this chapter investigates auditors’ whistleblowing persistence, measured as the number of times an auditor is willing to repeatedly report the wrongdoing, if he/she is not satisfied with the initial and/or subsequent responses received. Specifically, this chapter examines auditors’ persistence when reporting the wrongdoing of a peer auditor on the same audit team. Results show communication medium utilized within the audit team (instant message vs video) and client importance (high vs low) influence persistence in a 2 × 2 experiment. The manipulation for communication medium uses actual prerecorded videos and instant messages. Results related to one of our four hypotheses show that whistleblowing persistence is affected by client importance; that is, auditors are more likely to persist in reporting when working on a less important client. Furthermore, the findings suggest that client importance and communication medium interact such that communication medium affects persistence on more important clients, but not less important clients. Specifically, when working on a more important client, auditors are more likely to persist in reporting when interacting with their peers via video compared to via instant message. Given that whistleblowing persistence is often necessary to obtain a satisfactory resolution to the issue at hand, our results suggest avenues to encourage whistleblowing persistence should be further explored.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Content available
Article
Publication date: 1 May 2000

Jenny Pickles

406

Abstract

Details

Facilities, vol. 18 no. 5/6
Type: Research Article
ISSN: 0263-2772

Keywords

Book part
Publication date: 19 May 2015

Greg Latemore

The focus of this chapter is upon workplace coaching, one of the deepest forms of communication where true understanding is formed between two people in rich dialogue.Two domains…

Abstract

The focus of this chapter is upon workplace coaching, one of the deepest forms of communication where true understanding is formed between two people in rich dialogue.

Two domains of personal learning are presented: the inner theatre, which includes multi-source feedback, and the outer theatre, which includes action-learning projects (Callan & Latemore, 2008).

Two transformative learning strategies are considered in detail: the therapeutic metaphor (Atkinson, 1995) and the intensive journal (Progoff, 1992). Four case studies are then examined where clients engage in transformative change.

The chapter concludes with cautions for the professional coach and insists that coaching needs to be deeply respectful. Authentic coaches facilitate change with their clients, not to do things to them.

Details

Inquiry-Based Learning for Multidisciplinary Programs: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-847-2

Content available
Book part
Publication date: 18 September 2023

John Quin

Abstract

Details

Video
Type: Book
ISBN: 978-1-83753-756-3

Article
Publication date: 9 January 2017

Lifeng Yang, Scott Vitell and Victoria D. Bush

In this research, the authors aim to identify a situation when a consumer’s judgment of unethical behavior is not consistent with their intention to act ethically.

Abstract

Purpose

In this research, the authors aim to identify a situation when a consumer’s judgment of unethical behavior is not consistent with their intention to act ethically.

Design/methodology/approach

Across two studies, participants were asked to evaluate how ethical an actor’s behavior was when the actor knowingly kept surplus change from a distracted cashier. The identity of the actor was manipulated to be of either high or low similarity to the participants. The business where the distracted cashier worked for was described as either locally owned or a chain. Participant’s intended action in similar situation was assessed after their evaluation of how ethical/unethical the actor’s behavior was.

Findings

While participants generally find the actor’s behavior to be unethical, identity overlap between the participant and the actor is found to moderate how likely one is to emulate the actor’s behavior in a similar situation. Identity overlap is found to positively predict one’s likelihood to act like the actor in the scenarios. Whether the business was locally owned or a chain was not found to affect one’s ethical judgment or ethical intention.

Research limitations/implications

Identity overlap is found to positively predict one’s likelihood to act like the actor in the scenarios.

Practical implications

Whether the business was locally owned or a chain was not found to affect one’s ethical judgment nor ethical intention. While participants in general do show that they judge the actor’s behavior as unethical, identity overlap between the participant and the actor moderates how likely one is to act like the actor if put in the same scenario.

Social implications

The research suggests that consumers are more likely to act unethically when they identify with “similar” others, regardless of how unethical they consider that behavior to be.

Originality/value

This research suggests that even when consumers acknowledge that certain behavior against a business is unethical, their intention to engage in the unethical behavior may not be predicted by their judgment of how unethical the behavior is. Instead, consumers are likely to emulate unethical behavior of those whom they consider similar to themselves, regardless of how unethical they judge that behavior to be.

Details

Journal of Consumer Marketing, vol. 34 no. 1
Type: Research Article
ISSN: 0736-3761

Keywords

Book part
Publication date: 23 April 2021

Gabriela Capurro and Josh Greenberg

Purpose – The authors examine framing and narrativization in news coverage of health threats to assess variations in news discourse for known, emerging and novel health risks…

Abstract

Purpose – The authors examine framing and narrativization in news coverage of health threats to assess variations in news discourse for known, emerging and novel health risks. Methodology/Approach – Using the analytical categories of known, emerging, and novel risks the authors discuss media analyses of anti-vaccination, antimicrobial resistance (AMR), and Covid-19. Findings – Known risks are framed within a biomedical discourse in which scientific evidence underpins public health guidelines, and following these directives prevent risk exposure while non-compliance is characterized as immoral and risky. News coverage of emerging risks highlights public health guidelines but fails to convey their importance as the risks seem too distant or abstract. Media coverage of novel risks is characterized by the ubiquity of uncertainty, which emerges as a “master frame” under which all incidents and events are subsumed. Stories about novel risks highlight the fluid and changing nature of scientific knowledge, which has the unintended effect of fueling uncertainty as studies and experts contradict each other. Originality/Value – This chapter introduces a new analytical framework for examining how media stories represent public health risks, along with previously unpublished analysis of media coverage about AMR and Covid-19. This chapter provides insight about the nature of risk discourses involving media, public health officials, activists, and citizens.

Details

Media and Law: Between Free Speech and Censorship
Type: Book
ISBN: 978-1-80071-729-9

Keywords

Article
Publication date: 20 April 2010

Jenny Stewart and Nava Subramaniam

The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics…

13947

Abstract

Purpose

The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co‐sourcing of internal audit activities, and the use of internal audit as a training ground for managers.

Design/methodology/approach

The approach used in this paper is a review of the literature followed by an identification of further research opportunities.

Findings

The paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed.

Originality/value

The paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.

Details

Managerial Auditing Journal, vol. 25 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 17 April 2009

Barbara F.H. Allen

The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.

Abstract

Purpose

The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.

Design/methodology/approach

German‐language authors born in 1950 or later and listed on the Contemporary Living Authors Comprehensive List developed by the German vendor Otto Harrassowitz are searched in OCLC's WorldCat database to determine the existence of English translations. A bio‐bibliographical list is then developed featuring all contemporary German‐language authors who have achieved an English language translation of at least one of their literary works.

Findings

Of the approximately 1,400 writers on Harrassowitz's comprehensive list, a surprisingly large number of almost 80 authors of the younger generation (born in 1950 or later) have been translated into English.

Originality/value

This bio‐bibliography of contemporary German belles lettres (of the younger generation) in English translation is the first of its kind. It can be used by librarians to check their current library holdings and to expand their collections of German literature in English translation.

Details

Collection Building, vol. 28 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 25 October 2021

Emiliano Ruiz-Barbadillo and Jennifer Martínez-Ferrero

Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional…

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Abstract

Purpose

Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have heterogeneous professional backgrounds and experiences that lead to substantial diversity in sustainability assurance quality levels. This paper aims to provide an understanding of sustainability assurance quality. From a legitimacy perspective, the authors focus on the choice of assurance providers by exploring why a company voluntarily chooses an incumbent financial auditor to jointly provide audit and sustainability assurance services. The authors argue that to avoid the legitimacy threats undermining stakeholders’ confidence in the sustainability information disclosed, companies should only choose their incumbent financial auditors to provide sustainability assurance services when these auditors possess the professional attributes associated with sustainability assurance quality.

Design/methodology/approach

This study develops regression models for an international sample for 2007–2016, where the authors analyze why a company voluntarily chooses an incumbent auditor to jointly provide audit and sustainability assurance services from a legitimacy theory perspective.

Findings

Evidence confirms that the choice of incumbent auditors as assurance providers is more likely when these providers are more specialized in the industry. The authors also find that independence does not play a significant role in this decision. Therefore, an assurance provider’s industry specialization can be understood as an attribute that is associated with sustainability assurance quality and one which limits the legitimacy threats caused by a lack of sufficient sustainability knowledge.

Practical implications

Given that companies have complete freedom when choosing their assurance providers, the selection of a high-quality incumbent auditor is an indirect measure of social commitment and a mechanism to improve public trust. The results confirm that it is fundamental for firms to understand the situations when choosing an incumbent financial auditor to provide sustainability assurance services is the best way to ensure firm legitimacy while obtaining higher sustainability assurance quality due to the spillover effect. This paper provides useful evidence for firms and managers who can become aware that the legitimacy threat associated with the auditing profession’s questionable competence to conduct efficient sustainability assurance engagements can be reduced if they hire an incumbent financial auditor with greater industry specialization. For assurance providers, the results are especially useful, as they should know that companies will be more likely to choose their incumbent financial auditor when that auditor possesses certain professional attributes, like industry specialization. The ability to assimilate and exploit the knowledge gained through auditing activities can be improved even more by specialization, which enhances sustainability assurance quality.

Social implications

From a social perspective, stakeholders perceive industry specialization as an indicator of the professional skills necessary to increase both the real and perceived quality of sustainability assurance services, thereby limiting the legitimacy threat arising from a lack of sustainability knowledge. The evidence also provides valuable results for regulatory bodies, as it shows that firms are not able to address the legitimacy gap caused by stakeholders’ perceptions that incumbent financial auditors can easily be controlled by companies. Thus, doubts arise as to whether this joint provision undermines auditor independence. Precisely, these doubts about assurance provider independence can erode public confidence in assurance and devalue the quality of the service. The results of this paper highlight the need to strengthen regulation on sustainability reporting and assurance. The advances and relevance of sustainable development in recent years and in future agendas require a firm commitment to sustainability reporting and assurance of quality, reliability, integrity and confidence.

Originality/value

First, this study contributes to recent empirical studies that focus on the role of sustainability assurance services in the legitimation process of corporate sustainability reporting. However, while that research analyzes how the legitimacy theory explains the voluntary adoption of sustainability assurance, this paper adds to the literature by presenting evidence about why certain incumbent auditors are appointed to carry out sustainability assurance services. Second, this paper contributes to the sustainability assurance quality literature. Third, unlike previous studies that have regressed various client-specific and institutional factors that influence firms’ decisions to choose assurance providers, this study contributes to the research by providing knowledge about a set of professional features that may explain the decision model of assurance providers selection from a legitimacy perspective.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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