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1 – 10 of 14

Abstract

Details

Achieving the United Nations Sustainable Development Goals: Late or Too Late?
Type: Book
ISBN: 978-1-83549-407-3

Book part
Publication date: 18 September 2024

Berch Berberoglu

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Article
Publication date: 19 September 2024

Mir Shahid Satar

Social value creation (SVC) is the primary emphasis for unifying the various issues in contemporary social entrepreneurship (SE) literature and practice since it highlights the…

Abstract

Purpose

Social value creation (SVC) is the primary emphasis for unifying the various issues in contemporary social entrepreneurship (SE) literature and practice since it highlights the fundamental problem of sustainability in SE business. Accordingly, SVC as an outcome of SE represents the primary drive of social entrepreneurs (SEs). However, SEs encounter multi-dimensional challenges as they work to build their SE businesses and create social value. In the current context of digitally transforming entrepreneurship scenario, this study investigates the role of SE compassion and digital learning orientation (DLO) for SVC ability of SEs.

Design/methodology/approach

The study utilized a quantitative survey approach for primary data collection from social entrepreneurs in Saudi Arabia. A total of 158 valid replies from social entrepreneurs were obtained for the study. Using SmartPLS (3.0), partial least square structural equation modeling was used to analyze the data.

Findings

The results validated a model of SVC in which the SE compassion and DLO positively impact the SVC ability in SEs. However, the impact of DLO in moderating the SE compassion - SVC relationship in SEs was not proven.

Practical implications

The study established the role of SE compassion in explaining the distinctive SVC ability in SEs. Meanwhile, given the expanding necessity for SEs to leverage digital technologies for SE missions, the study provides implications for nurturing positive outcomes in terms of SE compassion and DLO outcomes among SEs. This organized knowledge can help entrepreneurs, educators and policymakers better incorporate these concerns in SE education, and social enterprises and entrepreneurs’ developmental initiatives.

Originality/value

This work is pioneering in that it conceptualizes and tests a theoretical framework that links SE compassion, DLO, and SVC in SEs. Meanwhile, the study is the first to operationalize the DLO in entrepreneurs. The study thus generates fresh insights about SVC in SE amid the digitally transforming entrepreneurship scenario.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 16 September 2024

Wayne Martino, Jennifer Ingrey, Shailja Jain and Malcolm Macdonald

In this chapter, we draw on trans-informed theoretical frameworks to provide insights into gender justice and gender democratization in Early Childhood Education and Care (ECEC)…

Abstract

In this chapter, we draw on trans-informed theoretical frameworks to provide insights into gender justice and gender democratization in Early Childhood Education and Care (ECEC). Our purpose is to illuminate the systemic impact of cisgenderist and cissexist beliefs which refer to the legitimation of birth-assigned gender identity and what this means for embracing a critical project of gender expansiveness in the ECEC classroom. More broadly, we explicate how our engagement with trans studies informs a critique of existing debates about masculinities, boys and male teachers in the early years. We draw on the work of trans scholars in the first part of this chapter to ground an epistemological basis for our understanding of gender expansiveness and masculinities that challenges a cisnormative framing of gender justice in ECEC. In the second part, we draw specifically on scholars in the field who have been pivotal in elaborating what we understand to be gender expansive identities and what this means for thinking about gender justice in the early childhood classroom. In the third part, we reflect on the pedagogical implications of boyhood sissiness through a trans-informed lens and explicate its implications for understanding boys and masculinities in the early years. Finally, we draw on transgender studies-informed perspectives on masculinity which call for ‘de-essentializ[ing] masculinity as grounded in a cis-male body’ (Gottzén & Straube, 2016, p. 217) and explore their implications for re-envisioning masculinities as a gender-transformative project in ECEC.

Abstract

Details

Children as Change Makers
Type: Book
ISBN: 978-1-80262-713-8

Open Access
Article
Publication date: 26 August 2024

Giulia Zennaro, Giulio Corazza and Filippo Zanin

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts…

Abstract

Purpose

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

Design/methodology/approach

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

Findings

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Originality/value

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 23 September 2024

Mariana Pinho and Belinda Colston

The current study explores the role of social psychological factors on organizational commitment. It examined the relationships between organizational fairness, inclusion…

Abstract

Purpose

The current study explores the role of social psychological factors on organizational commitment. It examined the relationships between organizational fairness, inclusion, diversity, sexism, psychological safety and affective commitment.

Design/methodology/approach

The study adopted a cross-sectional survey method where data were collected from staff across six higher education institutions in the United Kingdom. A total of 416 responses were collected and the data were analyzed by employing independent sample t-tests to explore gender differences regarding organizational diversity, inclusion, fairness, sexism, psychological safety and affective commitment. The mediating role of psychological safety in the effects of organizational diversity, fairness, inclusion and sexism on staff’s commitment to the organization was evaluated through a series of simple mediation models. Finally, the mediated effect of organizational social psychological factors on affective commitment through psychological safety, moderated by gender was tested.

Findings

As hypothesized, men had higher perceptions of organizational inclusion and diversity and viewed their organization as less sexist. Psychological safety mediated the positive effects of organizational diversity, fairness, inclusion and sexism on staff’s affective commitment to the organization. Organizational diversity and sexism played a bigger part in how women evaluate their organizational environment as safe to take risks and be themselves and consequently on how they commit to the organization. On the other hand, organizational fairness and inclusion seem more closely tied to men’s evaluation of their organization as safe to be themselves and consequently stronger commitment.

Originality/value

The findings shed light on the underlying mechanisms that shape affective commitment, that can lead to more inclusive work environments and contribute to systemic change in the Higher Education context.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 18 September 2024

Amro Aljbour, Muhammad Ali and Erica French

Talent management can provide an organization with a competitive advantage. However, little is known about how human resource practices pertaining to talent management drive…

Abstract

Purpose

Talent management can provide an organization with a competitive advantage. However, little is known about how human resource practices pertaining to talent management drive positive outcomes. Drawing on social exchange theory, this study investigates the effect of talent management practices usage on employee commitment and intention to leave. Integrating social exchange theory and the theory of met expectations facilitated predicting the mediating role of perceived career growth in the talent management practices usage-employee outcomes relationship.

Design/methodology/approach

Data were collected using a survey from 268 employees from eight organizations from the financial and services industries in Jordan.

Findings

Talent management practices usage has a significant direct positive effect on employee commitment but no direct effect on employees’ intention to leave. Further, there is pioneering evidence that perceived career growth mediates the following relationships: talent management practices usage and commitment and talent management practices usage and intention to leave.

Originality/value

The study provides unprecedented evidence of the effect of TM practices usage on employee outcomes and the role of perceived career growth in the TM practices usage-employee outcomes relationship from an underexplored context of Jordon. Our research results contribute to theory development in TM by supporting, extending and integrating social exchange theory and the theory of met expectations.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 18 September 2024

Muhammad Rehan, Jahanzaib Alvi and Umair Lakhani

The primary purpose of this research is to identify and compare the multifractal behavior of different sectors during these crises and analyze their implications on market…

Abstract

Purpose

The primary purpose of this research is to identify and compare the multifractal behavior of different sectors during these crises and analyze their implications on market efficiency.

Design/methodology/approach

We used multifractal detrended fluctuation analysis (MF-DFA) to analyze stock returns from various sectors of the Moscow Stock Exchange (MOEX) in between two significant periods. The COVID-19 pandemic (January 1, 2020, to December 31, 2021) and the Russia–Ukraine conflict (RUC) (January 1, 2022, to June 30, 2023). This method witnesses multifractality in financial time series data and tests the persistency and efficiency levels of each sector to provide meaningful insights.

Findings

Results showcased persistent multifractal behavior across all sectors in between the COVID-19 pandemic and the RUC, spotting heightened arbitrage opportunities in the MOEX. The pandemic reported a greater speculative behavior, with the telecommunication and oil and gas sectors exhibiting reduced efficiency, recommending abnormal return potential. In contrast, financials and metals and mining sectors displayed increased efficiency, witnessing strong economic performance. Findings may enhance understanding of market dynamics during crises and provide strategic insights for the MOEX’s investors.

Practical implications

Understanding the multifractal properties and efficiency of different sectors during crisis periods is of paramount importance for investors and policymakers. The identified arbitrage opportunities and efficiency variations can aid investors in optimizing their investment strategies during such critical market conditions. Policymakers can also leverage these insights to implement measures that bolster economic stability and development during crisis periods.

Originality/value

This research contributes to the existing body of knowledge by providing a comprehensive analysis of multifractal properties and efficiency in the context of the MOEX during two major crises. The application of MF-DFA to sectoral stock returns during these events adds originality to the study. The findings offer valuable implications for practitioners, researchers and policymakers seeking to navigate financial markets during turbulent times and enhance overall market resilience.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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