Search results
1 – 10 of 312This paper reports results of analyses made at an all-female Gulf Arab university measuring the nature and extent of biases in students' evaluation of faculty. Comparisons are…
Abstract
This paper reports results of analyses made at an all-female Gulf Arab university measuring the nature and extent of biases in students' evaluation of faculty. Comparisons are made with research reporting the nature of similar relationships in North America. Two issues are investigated: 1) What variables (if any) bias faculty evaluation results at an all-female Arab university? 2) Are biasing variables different in nature or magnitude to those reported at North America universities? Using the population of 13,300 faculty evaluation records collected over two school years at Zayed University, correlations of faculty evaluation results to nine potentially biasing factors are made. Results show biases to faculty evaluation results do exist. However, biases are small, and strikingly similar in nature to those reported at North American universities.
SherRhonda Gibbs, Robert P. Singh, John S. Butler and Crystal Scott
Prachi Bhavesh Sanghvi and Seema Mehrotra
The purpose of this review was to examine Indian research on help-seeking for mental health problems in adults.
Abstract
Purpose
The purpose of this review was to examine Indian research on help-seeking for mental health problems in adults.
Design/methodology/approach
Original Indian research studies on help-seeking for mental health, published from the year 2001−2019 were searched on PubMed, EBSCO, ProQuest and OVID using a set of relevant keywords. After applying exclusion criteria, 52 relevant research studies were identified.
Findings
The reviewed studies spanned a variety of themes such as barriers and facilitators to help-seeking, sources of help-seeking, causal attributions as well as other correlates of help-seeking, process of help-seeking and interventions to increase help-seeking. The majority of these studies were carried out in general community samples or treatment-seeking samples. Very few studies incorporated non-treatment seeking distressed samples. There is a severe dearth of studies on interventions to improve help-seeking. Studies indicate multiple barriers to seeking professional help and highlight that mere knowledge about illness and availability of professional services may be insufficient to minimize delays in professional help-seeking.
Originality/value
Help-seeking in the Indian context is often a family-based decision-making process. Multi-pronged help-seeking interventions that include components aimed at reducing barriers experienced by non-treatment seeking distressed persons and empowering informal support providers with knowledge and skills for encouraging professional help-seeking in their significant others may be useful.
Details
Keywords
S. J. Oswald A. J. Mascarenhas
Building trust and living interpersonal trust are crucial corporate executive virtues that are needed today. Once you have developed and solidified a high level of genuine…
Abstract
Executive Summary
Building trust and living interpersonal trust are crucial corporate executive virtues that are needed today. Once you have developed and solidified a high level of genuine interpersonal trust with all your stakeholders, especially customers, suppliers, and employees, then you are on the right path of managing and transforming your company. A high level of interpersonal trust between all stakeholders and corporates in a business situation will break down communication barriers, foster serious conversation and sharing of ideas, and will eliminate corporate transactional anxieties of fear, mistrust, guilt, rigidity, blame, and resentment. When stakeholders trust you and you trust them, then you speak freely, they speak freely, and your mutual sustained transparency is a gateway to survival, revival, and sustained corporate recovery and transformation, and steady growth and prosperity. Conversely, when there is low trust, high mistrust, and high distrust among stakeholders in a business situation, communications and conversations are stressed and fragmented, teamwork and team spirit are very low, and the company is heading toward its ruin and extermination. Such is the crucial role of interpersonal trust in business. This chapter explores the crucial phenomenon of corporate interpersonal trust. We review various cases, models, concepts, definitions, and theories of trust from the management literature in general, and from the marketing field in particular, to derive psychological, behavioral, ethical, and moral principles of corporate trust, trusting relations, and trusting strategies.
Kimberly Gleason, Yezen H. Kannan and Christian Rauch
This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and…
Abstract
Purpose
This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud.
Design/methodology/approach
The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO).
Findings
This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO.
Research limitations/implications
An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process.
Practical implications
Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering.
Social implications
This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities.
Originality/value
There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.
Details
Keywords
John Paul Clifford, Justin Doran, Frank Crowley and Declan Jordan
This article examines the links between average city size, fiscal decentralisation, and national economic growth in 33 Organisation for Economic Co-operation and Development…
Abstract
Purpose
This article examines the links between average city size, fiscal decentralisation, and national economic growth in 33 Organisation for Economic Co-operation and Development (OECD) countries.
Design/methodology/approach
The data in this paper comprise an unbalanced panel dataset which contains economic growth indicators, average city size, fiscal decentralisation indicators and control variables in 33 OECD member countries from 1975 to 2015 in five-year intervals. Fixed-effects (FE) estimators are used for the analysis.
Findings
This research finds i) countries with larger weighted average city sizes have higher economic growth, ii) countries with greater fiscal decentralisation have higher economic growth, but iii) countries with larger weighted average city sizes with greater decentralisation have lower rates of economic growth.
Originality/value
The research highlights the importance of agglomerations and decentralised governance and management for economic growth. While the findings are consistent with previous evidence that larger city sizes and fiscal decentralisation are separately associated with higher rates of economic growth, the authors find countries which have larger cities and greater fiscal decentralisation experience lower rates of economic growth highlighting a need for caution on decentralisation agendas in such cases. The implications of this suggest policymakers should proceed with caution on decentralisation agendas in countries with large cities.
Details
Keywords
Samuel Ogbeibu, Charbel Jose Chiappetta Jabbour, John Burgess, James Gaskin and Douglas W.S. Renwick
Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA)…
Abstract
Purpose
Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA), and digitalisation, organisational leaders are being pressured to ensure that talented employees are effectively managed (nurtured and retained) to curb the potential risk of staff turnover. By managing such talent(s), organisations may be able to not only retain them, but consequently foster environmental sustainability too. Equally, recent debates encourage the need for teams to work digitally and interdependently on set tasks, and for leaders to cultivate competencies fundamental to STARA, as this may further help reduce staff turnover intention and catalyse green initiatives. However, it is unclear how such turnover intention may be impacted by these actions. This paper therefore, seeks to investigate the predictive roles of green hard and soft talent management (TM), leader STARA competence (LSC) and digital task interdependence (DTI) on turnover intention.
Design/methodology/approach
The authors used a cross-sectional data collection technique to obtain 372 useable samples from 49 manufacturing organisations in Nigeria.
Findings
Findings indicate that green hard and soft TM and LSC positively predict turnover intention. While LSC amplifies the negative influence of green soft TM on turnover intention, LSC and DTI dampen the positive influence of green hard TM on turnover intention.
Originality/value
Our study offers novel insights into how emerging concepts like LSC, DTI, and green hard and soft TM simultaneously act to predict turnover intention.
Details
Keywords
Patrizia Di Tullio, Matteo La Torre, John Dumay and Michele Antonio Rea
The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate…
Abstract
Purpose
The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports.
Design/methodology/approach
This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information.
Findings
This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset.
Research limitations/implications
This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset.
Originality/value
This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.
Details
Keywords
The diagnostic process after referral to an acute psychiatric treatment facility consists of more than the clinical investigation and laboratory tests. Psychometric tests in a…
Abstract
The diagnostic process after referral to an acute psychiatric treatment facility consists of more than the clinical investigation and laboratory tests. Psychometric tests in a broad range of languages may be such an augmentation of our diagnostic armamentarium. Whether such tests are in use, and how they are distributed among different patient categories was the aim of the study. All referrals in one calendar year (N=1168), as they are depicted in the hospital computerized medical records, were investigated. Fifty-six (6.1%) out of 926 ethnic Norwegians and six (3.0%) out of 198 non-Western immigrants were tested, whereas none of the 44 Western immigrants. The difference between ethnic Norwegians and the immigrants was significant (Z=-3.05 and P=0.002). Psychometric tests were thus almost not in use, and even lesser so in immigrants. Mean number of resident days was higher among those tested, 11.7 (SD=11.2) versus those not tested, 7.4 (SD=10.4) days, t=2.97 and P=0.004. Length of stay for ethnic Norwegians did not differ from that for non-Western immigrants 11.4 versus 11.7, respectively. The patients tested were older than those not tested. Mean age was 43.0 (SD=14.4) versus 38.8 (SD=12.1), with a t=2.65 and P=0.03. The difference in resident days between all immigrants and ethnic Norwegians was significant with a Z=−2.232 and P=0.026. Level of testing was higher in ethnic Norwegians, and the tested patients stayed longer, maybe indicating more room for testing. Whether this low test-activity influences treatment quality is an unsettled question.
Details