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1 – 10 of 94Marco Bisogno and Pierre Donatella
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and…
Abstract
Purpose
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.
Design/methodology/approach
This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.
Findings
The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).
Originality/value
This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
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Emmanuel Eze, Rob Gleasure and Ciara Heavin
The implementation of mobile health (mHealth) in developing countries seems to be stuck in a pattern of successive pilot studies that struggle for mainstream implementation. This…
Abstract
Purpose
The implementation of mobile health (mHealth) in developing countries seems to be stuck in a pattern of successive pilot studies that struggle for mainstream implementation. This study addresses the research question: what existing health-related structures, properties and practices are presented by rural areas of developing countries that might inhibit the implementation of mHealth initiatives?
Design/methodology/approach
This study was conducted using a socio-material approach, based on an exploratory case study in West Africa. Interviews and participant observation were used to gather data. A thematic analysis identified important social and material agencies, practices and imbrications which may limit the effectiveness of mHealth apps in the region.
Findings
Findings show that, while urban healthcare is highly structured, best practice-led, rural healthcare relies on peer-based knowledge sharing, and community support. This has implications for the enacted materiality of mobile technologies. While urban actors see mHealth as a tool for automation and the enforcement of responsible healthcare best practice, rural actors see mHealth as a tool for greater interconnectivity and independent, decentralised care.
Research limitations/implications
This study has two significant limitations. First, the study focussed on a region where technology-enabled guideline-driven treatment is the main mHealth concern. Second, consistent with the exploratory nature of this study, the qualitative methodology and the single-case design, the study makes no claim to statistical generalisability.
Originality/value
To the authors' knowledge, this is the first study to adopt a socio-material view that considers existing structures and practices that may influence the widespread adoption and assimilation of a new mHealth app. This helps identify contextual challenges that are limiting the potential of mHealth to improve outcomes in rural areas of developing countries.
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This paper aims to inform the promotion of sustainable modes of transport. For this purpose, it deploys a means-ends framework as a type of second-order cybernetics and uses it to…
Abstract
Purpose
This paper aims to inform the promotion of sustainable modes of transport. For this purpose, it deploys a means-ends framework as a type of second-order cybernetics and uses it to explore cognitive transport mode choice structures.
Design/methodology/approach
The empirical study relies on a purposive sample and a qualitative research methodology known as laddering. It is aimed at the identification and comparative analysis of the cognitive means-ends structures of transport users.
Findings
The results reveal more positive and complex associations for the car than for public transport. Two main positive means-ends structures are identified for public transport, one related with the relaxation and the other with doing useful things while travelling. Dominant positive structures for the car are related with self-confidence, satisfaction and personal freedom. Negative means-ends structures in addition reveal important justifications and rationalizations for car use.
Practical implications
Based on the identified distinct means-ends elements and structures, this study holds important implications for developing a communications strategy and policy interventions seeking to promote public transport.
Originality/value
Means-ends theory is proposed as an integrative cybernetic framework for the study of stakeholders’ (customers’) mental models. The empirical study is the first to concurrently and comparatively examine positive and negative means-ends chains for the car and for the public transport modes.
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Keywords
Ellen Ernst Kossek, Brenda A. Lautsch, Matthew B. Perrigino, Jeffrey H. Greenhaus and Tarani J. Merriweather
Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being…
Abstract
Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.
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Mildred O. Moscoso, Ana Katrina P. de Jesus, Renz Frances D. Abagat, Edmund G. Centeno, Rhodora Ramonette D.V. Custodio, John Mervin L. Embate, Elijah Jesse Mendoza Pine, Zoilo D. Belano, Eugene Raymond P. Crudo, Diosdado B. Lopega and Lexter J. Mangubat
Katipuneros RPG: Bisperas ng Himagsikan (Katipuneros RPG: The Eve of the Revolution) is an immersive and gamified theater that engages its “audiences” in the initiation rites of a…
Abstract
Purpose
Katipuneros RPG: Bisperas ng Himagsikan (Katipuneros RPG: The Eve of the Revolution) is an immersive and gamified theater that engages its “audiences” in the initiation rites of a secret revolutionary movement in the Philippines in 1896. This descriptive qualitative research evaluates such experiential approach to learning history by investigating the experiences and insights of a group of students from the University of the Philippines Los Baños (UPLB), who participated in Katipuneros RPG.
Design/methodology/approach
Textual data obtained from the participants' reflection papers and focus group discussion transcripts were analyzed using open and axial coding.
Findings
Three key themes summarized the participants' learning experiences as they went through the play, as follows: (1) Katipuneros RPG as an immersive, interactive and intrinsically motivating medium for learning history; (2) the knowledge, values and skills that served as facilitating factors for their learning and (3) the insights the participants gained about history and life in general.
Practical implications
The research argues that in Katipuneros RPG, learners take on a more active role in studying history as the “teacher” vanishes in lieu of a learning system the allows students to think critically, reflect and collaborate. The approach integrates elements of development theater, immersive play and gamified learning, as well as the principles of constructivist, play-based and multi-sensorial learning.
Social implications
As an innovative learning tool, it is a viable medium to teach history in the current socio-political context of the Philippines.
Originality/value
The study hopes to contribute to literature on pedagogical approaches for teaching and learning history through immersive environments.
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Yahya Alnashri and Hasan Alzubaidi
The main purpose of this paper is to introduce the gradient discretisation method (GDM) to a system of reaction diffusion equations subject to non-homogeneous Dirichlet boundary…
Abstract
Purpose
The main purpose of this paper is to introduce the gradient discretisation method (GDM) to a system of reaction diffusion equations subject to non-homogeneous Dirichlet boundary conditions. Then, the authors show that the GDM provides a comprehensive convergence analysis of several numerical methods for the considered model. The convergence is established without non-physical regularity assumptions on the solutions.
Design/methodology/approach
In this paper, the authors use the GDM to discretise a system of reaction diffusion equations with non-homogeneous Dirichlet boundary conditions.
Findings
The authors provide a generic convergence analysis of a system of reaction diffusion equations. The authors introduce a specific example of numerical scheme that fits in the gradient discretisation method. The authors conduct a numerical test to measure the efficiency of the proposed method.
Originality/value
This work provides a unified convergence analysis of several numerical methods for a system of reaction diffusion equations. The generic convergence is proved under the classical assumptions on the solutions.
Details
Keywords
- A gradient discretisation method (GDM)
- Gradient schemes
- Convergence analysis
- Existence of weak solutions
- Two-dimensional reaction–diffusion Brusselator system
- Dirichlet boundary conditions
- Non-conforming finite element methods
- Finite volume schemes
- Hybrid mixed mimetic (HMM) method
- 35K57
- 65N12
- 65M08