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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

Article
Publication date: 2 January 2023

Fadi Alkaraan, Mohamamd Albahloul and Khaled Hussainey

Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies' boardrooms to promote strategic…

Abstract

Purpose

Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies' boardrooms to promote strategic change and strategic choices. These mechanisms can be viewed as persuasive appeals to facilitate boardrooms’ discourses. Despite the contribution of previous research through narrative analysis domains, conceptualization of narrative practices remains a relatively neglected area in the extant accounting literature.

Design/methodology/approach

The analytical framework is rooted in Aristotle's three pillars of rhetorical proofs: ethos (credibility/trustworthiness), pathos (emotion/identification through cultural domains) and logos (reason/rationale) in investigating narrative extracts regarding persuasive appeals adopted by Carillion's board through annual reports that facilitate discourse regarding Carillion’s strategic choices. Further, the authors emphasis on repetitive rhetorical slogan strategies embedded in the annual reports regarding Carillion's acquisitions strategy. We viewed acquisitions narratives as rhetorical communication artefacts and analyzed the repetitive rhetoric slogans in these corporate documents.

Findings

Findings of this study show how persuasive strategies and repetitive slogans trigger the discourses of Carillion's annual reports by drawing on perspectives from upper echelon theory, impression management and communication patterns. Findings reveal that Carillion’ board strategically use repetitive rhetoric slogans to shape optimistic corporate future performance which might be different from the feasible reality. Finally, the authors argue that corporate executives are striving to construct an alternative reality stem from their initial unrealistic aspiration to lead their sector of less controlled market share. Findings of this study have theoretical and managerial implications.

Research limitations/implications

The key limitation of this study lies with the case study as the research methodology. Subjectivity remains inherent in interpreting the findings of this study. Future studies may adopt or adapt the authors’ analytical framework to examine other domains underpinning corporate reporting practices.

Practical implications

The findings of this study have practical implications for boardrooms and policymakers. Findings of this study have theoretical and managerial implications. The level of optimism has its impact on the mood of financial decision-makers, and when there is a high level of optimism, managers may consider making more investment decisions and therefore making many acquisitions. Managerial overconfidence has been widely documented in the literature. Overconfident managers systematically overestimate the probability of good outcomes (and correspondingly underestimate the probability of bad outcomes) resulting from their actions.

Social implications

Managerial overconfidence refers to overestimation of managers' own abilities and outcomes relating to actions which are under their control. Executives believed that they have ultimate control over outcomes, which leads them to underestimate the probability of failure generally. According to self-attribution bias, many people tend to excessively credit their own skills for good results and overly credit external factors for bad outcomes.

Originality/value

The study explores the repetitive rhetorical slogan strategies embedded in the annual reports regarding Carillion's acquisitions strategy. Further, the study reveals how Carillion's board engaged through the early report with discourse and repetitive slogans to maintain their legitimacy. Findings reveal that Carillion’s board strategically uses repetitive rhetoric slogans to shape optimistic corporate future performance, which might be different from the feasible reality. Finally, the authors argue that corporate executives are striving to construct an alternative reality stem from their initial unrealistic aspiration to lead their sector of less controlled market share.

Article
Publication date: 5 February 2024

Lídia Oliveira, Ana Caria and Patrícia Gomes

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

Abstract

Purpose

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

Design/methodology/approach

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

Findings

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

Originality/value

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Propósito

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Diseño/metodología/enfoque

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

Resultados

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Originalidad/valor

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

Details

Academia Revista Latinoamericana de Administración, vol. 37 no. 1
Type: Research Article
ISSN: 1012-8255

Keywords

Open Access
Article
Publication date: 22 August 2023

Thomas Kalischko and René Riedl

The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found…

Abstract

Purpose

The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found their way into the field of electronic performance monitoring (EPM) of employees. This study aims to examine the influence of EPM on individual performance considering the aspects of privacy invasion, organizational trust and individual stress within an organization. Thus, important insights are generated for academia as well as business.

Design/methodology/approach

A theoretical framework was developed which conceptualizes perceived EPM as independent variable and individual performance as dependent variable. Moreover, the framework conceptualizes three mediator variables (privacy invasion, organizational trust and individual stress). Based on a large-scale survey (N = 1,119), nine hypotheses were tested that were derived from the developed framework.

Findings

The results indicate that perception of EPM significantly increases privacy invasion, reduces organizational trust, increases individual stress and ultimately reduces individual performance. Moreover, it was found that privacy invasion reduces organizational trust and that this lowered trust increases individual stress. Altogether, these findings suggest that the use of EPM by employers may be associated with significant negative consequences.

Originality/value

This research enriches the literature on digital transformation, as well as human–machine interaction, by adopting a multidimensional theoretical and empirical perspective regarding EPM in the workplace context, in which the influence of EPM perceptions on individual performance is examined under the influence of different aspects (privacy invasion, organizational trust and individual stress) not currently considered in this combination in the literature.

Details

Digital Transformation and Society, vol. 3 no. 1
Type: Research Article
ISSN: 2755-0761

Keywords

Article
Publication date: 6 December 2022

Rahul Pandey, Manus Rungtusanatham and Divinus Oppong-Tawiah

With asymmetric investments in exchange (i.e. sourcing) relationships, both sourcing firms and suppliers invest but one party invests more than the other. This paper aims to…

Abstract

Purpose

With asymmetric investments in exchange (i.e. sourcing) relationships, both sourcing firms and suppliers invest but one party invests more than the other. This paper aims to examine the associations between asymmetric (i.e. unequal) investments in exchange relationships and the tendency of the strategic supplier base to shirk as perceived by the sourcing firm, as well as the moderation effects of cross-functional information sharing within a sourcing firm on these associations.

Design/methodology/approach

The authors analyzed survey data from 500 US middle-market manufacturers via ordinary least squares (OLS) estimation. Besides appropriate controls, the authors also employed the heteroskedasticity-based instrumental variable approach to ensure that analytical inferences are not influenced by endogeneity.

Findings

On average, when a sourcing firm invests more than its strategic supplier base into their exchange relationships, the perceived tendency of the strategic supplier base to shirk decreases. This negative association is more pronounced when a sourcing firm facilitates cross-functional information sharing. Conversely, when the strategic supplier base invests more than the sourcing firm into their exchange relationships, the perceived tendency of the strategic supply base to shirk is not detected unless the sourcing firm facilitates cross-functional information sharing.

Originality/value

Prior research reveals that investments by a sourcing firm or by suppliers influence supplier shirking. This paper provides new evidence as to how and why asymmetric investments in exchange relationships relate to the perceived tendency of the strategic supplier base to shirk and new evidence as to how and why cross-functional information sharing safeguards against this tendency when investments in exchange relationships are unequal.

Details

International Journal of Operations & Production Management, vol. 43 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

Book part
Publication date: 2 October 2023

Vibha Kapuria-Foreman and Charles R. McCann

Prior to the passage of the 20th amendment to the US Constitution in 1920, several states had extended the suffrage to women. Helen Laura Sumner (later Woodbury), a student of…

Abstract

Prior to the passage of the 20th amendment to the US Constitution in 1920, several states had extended the suffrage to women. Helen Laura Sumner (later Woodbury), a student of John R. Commons at Wisconsin, undertook a statistical study of the political, economic, and social impacts of the granting of voting rights to women in the state of Colorado, and subsequently defended the results against numerous attacks. In this paper, we present a brief account of the struggle for women’s equality in the extension of the suffrage and examine Sumner’s critical analysis of the evidence as to its effects, as well as the counterarguments to which she responded.

Details

Research in the History of Economic Thought and Methodology: Including a Selection of Papers Presented at the First History of Economics Diversity Caucus Conference
Type: Book
ISBN: 978-1-80455-982-6

Keywords

Content available
Book part
Publication date: 8 April 2024

Amaresh Panda and Sanjay Mohapatra

Abstract

Details

The Online Healthcare Community
Type: Book
ISBN: 978-1-83549-141-6

Article
Publication date: 22 July 2021

Tamanna Dalwai, Syeeda Shafiya Mohammadi, Gaitri Chugh and Mahdi Salehi

This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.

1389

Abstract

Purpose

This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies.

Design/methodology/approach

The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease and Flesch Kinkaid Index are used as proxies for annual report readability. As part of sensitivity analysis, the study also uses the natural logarithm of annual report pages as alternative readability measures. The investigation is conducted using random effects regression analysis and supported with system GMM estimation for robustness.

Findings

The findings of this study demonstrate a decrease in intellectual capital efficiency associated with better readability of annual reports for the financial sector firms. Alternatively, banks report a positive association of intellectual capital efficiency with the Flesch Reading ease score of the annual report. The structural capital and capital employed efficiency are also found to be negatively associated with annual report readability. Corporate governance mechanisms such as dispersed ownership and audit committee size also result in easy-to-read annual reports that support agency theory.

Research limitations/implications

The research was conducted for financial firms of Oman, and thereby the findings can be generalized to the financial sector of countries with similar settings, such as the Gulf Cooperation Council (GCC) region.

Practical implications

The policy implications arising from this study suggest a strengthening of the intellectual capital efficiency and corporate governance mechanisms to improve the readability of the firms and thereby increase investor confidence.

Originality/value

This paper's uniqueness is in the model used to investigate the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of an emerging market.

Details

International Journal of Emerging Markets, vol. 18 no. 9
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 7 March 2023

Raphael Papa Kweku Andoh, Rebecca Dei Mensah, Stephen Tetteh, Georgina Nyantakyiwaa Boampong, Kofi Adom-Nyankey and Bernice Asare

Human resource records are the cornerstone of human resource management. Organizations rely a great deal on their employees to furnish them with human resource records, which is…

Abstract

Purpose

Human resource records are the cornerstone of human resource management. Organizations rely a great deal on their employees to furnish them with human resource records, which is crucial to the effective management of the employees and the success of the organization. It is evident, however, that personal information-related issues in organizations are of significant concern and that examining employees’ perceptions and attitudes regarding personal information management is extremely valuable. Yet, this is largely absent in the literature. This study, therefore, aims to investigate the influence of perceptions of employees concerning the uses and security of human resource records on their attitude toward human resource records in Ghana.

Design/methodology/approach

A descriptive survey design was used in this study. An online questionnaire was used to gather responses from employees for analyses. A structural equation model was developed and assessed because of the advantages that come with its use and the characteristics of this study. The assessment of the structural equation model was done to determine the significance of the hypothesized paths. In addition, effect size, coefficient of determination and predictive relevance of the structural model were assessed. Before that, the validity and reliability of the measurement model were examined through the assessment of the indicator loadings, average variance extracted, Cronbach’s alpha and composite reliability. An importance-performance map analysis (IPMA) was also conducted.

Findings

The hypotheses formulated in this study could not be rejected because the hypotheses tested were statistically significant. Thus, this study revealed that employees’ perception of the uses of human resource records influenced their attitude toward human resource records. Also, employees’ perception of the security of human resource records influenced their attitude toward human resource records. The IPMA revealed that the perception of uses of human resource records was more important, yet its performance was below the perception of security as significant.

Practical implications

Human resource records management professionals, particularly in Ghana, ought to ensure that the human resource records in their organizations are used for the purpose for which they are collected and also, secured. In addition, they should assure employees that their personal information is used as expected and secured. This could be realized with the use of international records management standards especially those in the ISO 30300 series. More so, human resource managers as part of their counseling duties also need to counsel employees so that they form positive perceptions about the uses and security of the personal information they give to their organization in the course of their employment.

Originality/value

To the best of the authors’ knowledge, this study brings to light the attitude of employees toward human resource records based on their perceptions of uses and security in the Ghanaian context which is absent in the literature as previous studies have focused mainly on personal information management behavior only at the individual level.

Content available
Book part
Publication date: 3 April 2023

Lee Barron

Abstract

Details

AI and Popular Culture
Type: Book
ISBN: 978-1-80382-327-0

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