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Open Access
Article
Publication date: 15 February 2024

Makutla Gibson Mojapelo

The purpose of this study was to investigate a framework for the implementation of freedom of information (FOI) legislation in South Africa, against Article 19’s nine principles…

Abstract

Purpose

The purpose of this study was to investigate a framework for the implementation of freedom of information (FOI) legislation in South Africa, against Article 19’s nine principles of FOI legislation.

Design/methodology/approach

This qualitative study used semi-structured interviews to collect data from six experts selected by means of the snowball sampling technique and content analysis. The study used a modified Delphi design consisting of two rounds of interviews.

Findings

The results showed that little effort is made by government officials to demonstrate commitment to the implementation of FOI legislation.

Practical implications

The passing of FOI is expected to reduce corruption, increase public participation, reduce the level of secrecy and increase transparency and openness. This is not the case as the implementation of this socioeconomic right in South Africa is faced by numerous challenges, such as a lack of political will, secrecy laws providing for the opposite of what the FOI legislation seeks to achieve, poor legislative interpretation and a lack of clear policies. The study proposes a framework aimed at addressing these challenges.

Originality/value

The study provides a framework for the implementation of FOI legislation. The framework was developed under the guidance of Article 19 principles of freedom of information legislation.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 19 December 2023

Zahra Borghei, Martina Linnenluecke and Binh Bui

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they…

Abstract

Purpose

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

Design/methodology/approach

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Findings

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

Originality/value

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 December 2023

Luke Jones, Steven Tones, Gethin Foulkes and Andrew Newland

The broad aim of this paper is to use Noddings' theory of ethical care to analyse mentors' caring experiences. More specifically, it aims to analyse how physical education (PE…

Abstract

Purpose

The broad aim of this paper is to use Noddings' theory of ethical care to analyse mentors' caring experiences. More specifically, it aims to analyse how physical education (PE) mentors provide care, how they are cared for and how this impacts their role within the context of secondary PE initial teacher training (ITT).

Design/methodology/approach

Semi-structured interviews were used to generate data from 17 secondary PE mentors within the same university ITT partnership in the north-west of England. Questions focused on the mentors' experiences of care and the impact this had on their wellbeing and professional practice. A process of thematic analysis was used to identify, analyse and report patterns in the data.

Findings

The participants reflected established definitions of mentoring by prioritising the aim of developing the associate teachers' (ATs) teaching rather than explicitly providing support for their wellbeing. This aim could be challenging for mentors who face personal and professional difficulties while supporting the training of an AT. Mentors frequently referred to the support of their departmental colleagues in overcoming these difficulties and the importance of developing interdependent caring relationships. Receiving care did not impede mentors from providing support for others; it heightened awareness and increased their desire to develop caring habits.

Originality/value

Teacher wellbeing has drawn greater attention in recent years and is increasingly prioritised in public policy. These findings highlight the value of mentor wellbeing and how caring professional relationships can mitigate the pressures associated with performativity and managing a demanding workload.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

Keywords

Article
Publication date: 24 October 2023

Robert P. Robinson and Stephanie Patrice Jones

The purpose of this study was to examine the preservice educational narratives of Black English teachers in an effort to determine their experiences within teacher education…

Abstract

Purpose

The purpose of this study was to examine the preservice educational narratives of Black English teachers in an effort to determine their experiences within teacher education programs with assigned white cooperating teachers.

Design/methodology/approach

Drawing upon Black storytelling, testimony and breath in narrative analysis, this study showcases how Black preservice teachers navigated regularized surveillance and abandonment as part of student teaching practicum.

Findings

The authors argue that, in response to their treatment, these Black preservice teachers created resistance strategies as a way to fill the mentorship void and sustain their own future teaching careers.

Originality/value

The literature on Black preservice teachers does the critical work of examining how they experience their racial, linguistic and gendered identities in the classroom; however, this study focuses on their experiences with white cooperating teachers – an underresearched area in the past 10 years.

Details

Journal for Multicultural Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-535X

Keywords

Open Access
Article
Publication date: 29 December 2023

Priya C. Kumar

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing…

Abstract

Purpose

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

Design/methodology/approach

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

Findings

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

Originality/value

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 17 April 2024

Anderson Betti Frare, Vagner Horz and Ana Paula Capuano da Cruz

This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact…

Abstract

Purpose

This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact through work, that is, the desire to substantially improve or facilitate the lives of others by performing their work. The study also examines the moderating role of organizational identification.

Design/methodology/approach

A survey was conducted with middle and lower-level managers at one of the largest banks in Brazil, the BankCo. The authors obtained a sample of 201 respondents and tested the research hypotheses with structural equation modeling. The authors also performed a complementary data analysis with fuzzy-set qualitative comparative analysis.

Findings

The results suggest that belief systems and peer mentoring directly promote job engagement and indirectly promote desire to have a significant impact to a better world through work (through full mediation of job engagement). The effects of job engagement on desire to have a significant impact through work are even greater when managers have high organizational identification. Finally, several causal combinations are sufficient for high levels of desire to have a significant impact through work.

Social implications

Beyond studies that examine how organizational mechanisms influence employee outcomes (e.g. performance), this study explores how socialization mechanisms can promote desire to have a significant impact through work. Thus, the authors demonstrate how organizational core values, mission statement and peer mentoring collaborate for managers to develop altruistic behavior, that is, directly related to other human values, such as empathy and ethics, being able to contribute to a world better.

Originality/value

This study developed and empirically tested a model that connects socialization mechanisms, job engagement, organizational identification and managers’ desire to have a significant impact through their work. Therefore, the paper provides insights into the relevance of socialization mechanisms for orchestrating managers’ proactive and altruistic behaviors.

Details

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

Keywords

Article
Publication date: 19 February 2024

Ian Pepper, Carol Cox, Ruth Fee, Shane Horgan, Rod Jarman, Matthew Jones, Nicoletta Policek, Colin Rogers and Clive Tattum

The Quality Assurance Agency (QAA) for Higher Education in the UK focuses on maintaining, enhancing and standardising the quality of higher education. Of significant impact are…

Abstract

Purpose

The Quality Assurance Agency (QAA) for Higher Education in the UK focuses on maintaining, enhancing and standardising the quality of higher education. Of significant impact are the development of subject benchmark statements (SBS) by the QAA, which describe the type and content of study along with the academic standards expected of graduates in specific disciplines. Prior to 2022, the QAA did not have a SBS to which higher education policing programmes could be directly aligned.

Design/methodology/approach

Over 12-months, a SBS advisory group with representatives from higher education across England, Scotland, Wales and Northern Ireland, The College of Policing, QAA, Police Federation of England and Wales and policing, worked in partnership to harness their collective professional experience and knowledge to create the first UK SBS for policing. Post publication of the SBS, permission was sought and granted from both the College of Policing and QAA for members of the advisory group to reflect in an article on their experiences of collaborating and working in partnership to achieve the SBS.

Findings

There is great importance of creating a shared vision and mutual trust, developed through open facilitated discussions, with representatives championing their cause and developing a collaborative and partnership approach to completing the SBS.

Practical implications

A collaborative and partnership approach is essential in developing and recognising the academic discipline of policing. This necessarily requires the joint development of initiatives, one of which is the coming together of higher education institutions, PSRBs and practitioner groups to collaborate and design QAA benchmark statements.

Social implications

The SBS advisory group has further driven forward the emergence of policing as a recognised academic discipline to benefit multiple stakeholders.

Originality/value

The SBS for policing is the first across the UK. The authors experiences can be used to assist others in their developments of similar subject specific benchmarking or academic quality standards.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 13 February 2023

Mohamed M. Tailab, Nourhene BenYoussef and Jihad Al-Okaily

The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.

Abstract

Purpose

The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.

Design/methodology/approach

The narcissism score is measured by using an analytical composite score for each CEO based on eight factors. The paper uses textual analysis on a sample of 848 CEO letters of US firms over the period 2010–2019. WarpPLS software, version 7.0 was used to conduct structural equation modeling through the partial least squares because a non-linear algorithm exists between CEO narcissism, firm performance and positive tone, and the values of path coefficients moved from non-significant to significant.

Findings

The results suggest that performance partially mediates the relationship between CEO narcissism and positive tone. This indicates that not all the positivity expressed by narcissistic CEOs is opportunism; some of it is indeed driven by better performance. The reported findings indicate that firm performance explains one-quarter of a CEO’s positive words, whereas some three-quarters of the positivity is driven by a narcissistic CEO (i.e. opportunism). A comparison of letters signed by highly narcissistic and less narcissistic leaders reveals that among those letters signed by highly narcissistic leaders, firm performance plays a significant mediating role between narcissistic tendencies and positive tone. However, among those with less narcissistic score, there is no evidence that performance mediates the tone and narcissism. Interestingly, both highly narcissistic and less narcissistic CEOs use positive words and optimistic expressions even when their firms perform poorly or negatively.

Research limitations/implications

The results help shareholders be aware that CEOs may opportunistically use their personal characteristics and language to manipulate them. Data limitations about women CEOs were one of the reasons behind the small proportion of women CEOs in this study, making it low in generalizability.

Originality value

A comprehensive review showed that none of previous studies examined the more ambiguous relationship between a CEO’s narcissist tendency, the firm’s performance, and CEO rhetorical tone. As one set of studies focused on Narcissism → Performance, and the other one on Performance → Tone, this current study completes the picture with Narcissism → Performance → Tone.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 28 November 2023

John H. Bickford

This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common…

Abstract

Purpose

This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.

Design/methodology/approach

In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.

Findings

The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.

Originality/value

This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

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