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Article
Publication date: 12 December 2023

Leslie Ann Williams, Linda Atkinson, Sharon Dean, Tracy Watts McCarty, Emmett Mathews and Shelley Jaques-McMillin

To meet the needs of under-resourced, rural schools where teacher attrition is high, this case study examined how a school–university partnership strengthened teacher and leader…

Abstract

Purpose

To meet the needs of under-resourced, rural schools where teacher attrition is high, this case study examined how a school–university partnership strengthened teacher and leader abilities to support deeper learning for students.

Design/methodology/approach

This research focused on a 17-year collaborative partnership between one rural school district and a university research and outreach organization to develop deeper learning experiences for students through shared and supportive leadership and learning of teachers and leaders. The researchers utilized documents, field notes and interviews with administrators to validate the data.

Findings

The study’s findings suggest that participation in authentic, researched-based professional development through the partnership improved the skills of leaders and teachers to support deeper learning for students. This partnership heightened teacher and leader capacity to promote and support continued change and sustainability.

Originality/value

This case study explored how one university center collaboratively engaged with a district by sharing research and strategies to support the development of leaders and teachers to create deeper learning for students. Through these experiences, the district evolved its deeper learning system and improved its organizational effectiveness, leadership development and learning for all.

Article
Publication date: 9 September 2022

Siavash Ghorbany, Saied Yousefi and Esmatullah Noorzai

Being an efficient mechanism for the value of money, public–private partnership (PPP) is one of the most prominent approaches for infrastructure construction. Hence, many…

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Abstract

Purpose

Being an efficient mechanism for the value of money, public–private partnership (PPP) is one of the most prominent approaches for infrastructure construction. Hence, many controversies about the performance effectiveness of these delivery systems have been debated. This research aims to develop a novel performance management perspective by revealing the causal effect of key performance indicators (KPIs) on PPP infrastructures.

Design/methodology/approach

The literature review was used in this study to extract the PPPs KPIs. Experts’ judgment and interviews, as well as questionnaires, were designed to obtain data. Copula Bayesian network (CBN) has been selected to achieve the research purpose. CBN is one of the most potent tools in statistics for analyzing the causal relationship of different elements and considering their quantitive impact on each other. By utilizing this technique and using Python as one of the best programming languages, this research used machine learning methods, SHAP and XGBoost, to optimize the network.

Findings

The sensitivity analysis of the KPIs verified the causation importance in PPPs performance management. This study determined the causal structure of KPIs in PPP projects, assessed each indicator’s priority to performance, and found 7 of them as a critical cluster to optimize the network. These KPIs include innovation for financing, feasibility study, macro-environment impact, appropriate financing option, risk identification, allocation, sharing, and transfer, finance infrastructure, and compliance with the legal and regulatory framework.

Practical implications

Identifying the most scenic indicators helps the private sector to allocate the limited resources more rationally and concentrate on the most influential parts of the project. It also provides the KPIs’ critical cluster that should be controlled and monitored closely by PPP project managers. Additionally, the public sector can evaluate the performance of the private sector more accurately. Finally, this research provides a comprehensive causal insight into the PPPs’ performance management that can be used to develop management systems in future research.

Originality/value

For the first time, this research proposes a model to determine the causal structure of KPIs in PPPs and indicate the importance of this insight. The developed innovative model identifies the KPIs’ behavior and takes a non-linear approach based on CBN and machine learning methods while providing valuable information for construction and performance managers to allocate resources more efficiently.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 22 September 2022

Shao-Huai Liang, Hsuan-Chu Lin and Hui-Yu Hsiao

The purpose of this study is to investigate whether financial institutions, which are highly regulated entities, experience fewer sanctions and have lower penalties (mandatory and…

Abstract

Purpose

The purpose of this study is to investigate whether financial institutions, which are highly regulated entities, experience fewer sanctions and have lower penalties (mandatory and regulatory) if they have better corporate governance performance (voluntary).

Design/methodology/approach

This study uses unique corporate governance data endorsed by the authorities and sanction information for financial institutions in Taiwan from 2014 to 2020 to examine whether regulatory compliance is associated with corporate governance for financial institutions. This study also examines the moderating effects of shareholding concentration, governmental shareholding and foreign institution shareholding on this relationship.

Findings

The positive association between compliance and governance is found. In addition, partial results show that the positive relationship is less profound when the shareholder concentration is higher and more profound when government shareholdings are higher.

Originality/value

The findings of this study support the premise that a well-structured, non-mandatory corporate governance evaluation mechanism, that is actively established and monitored by the appropriate authorities, may influence the compliance performance of financial institutions which is mandatory and minimum social requirements.

Details

Journal of Financial Regulation and Compliance, vol. 31 no. 3
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 1 December 2023

Paula Gomes dos Santos and Fábio Albuquerque

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…

Abstract

Purpose

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Design/methodology/approach

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

Findings

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

Research limitations/implications

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

Practical implications

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

Social implications

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

Originality/value

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 8 June 2023

Waqas Mehmood, Anis Ali, Rasidah Mohd-Rashid and Attia Aman-Ullah

The purpose of this study is to look at how Shariah-compliant status and Shariah regulation affect the demand for initial public offerings (IPOs) in Pakistan. The…

Abstract

Purpose

The purpose of this study is to look at how Shariah-compliant status and Shariah regulation affect the demand for initial public offerings (IPOs) in Pakistan. The Shariah-compliant status, which is seen as a method that offers a credible signal to investors, may explain the anomaly in IPO demand.

Design/methodology/approach

This research used multivariate and quantile regression models to assess data from 85 IPOs issued on the Pakistan Stock Exchange between 2000 and 2019.

Findings

Shariah-compliant status has a considerable negative association with IPO demand. Nevertheless, there is a considerable positive association among Shariah regulation and IPO demand. Furthermore, the interaction among regulatory quality and Shariah-compliant status has a considerable strong influence on IPO demand. As a consequence, the findings show that Shariah-compliant firms might possibly attract the attention of investors. Investors were found to concur on the amicability of rigorous rules and permissible Shariah-compliance aspects.

Research limitations/implications

Future studies could analyse the financial ratio benchmark (cash and debt) to determine the Shariah-compliant status and Shariah regulation to better understand the problem of IPO demand in the context of Pakistan.

Practical implications

The outcomes of this research are useful for issuers and underwriters in comprehending the characteristics that influence high and early IPO success. Such knowledge may assist issuers and underwriters in responsibly planning and managing the IPO process.

Social implications

The results may be useful to investors looking for critical information in prospectuses to make the best choice when subscribing to IPOs in Pakistan.

Originality/value

This is one of the first studies to provide empirical data on the links among Shariah-compliant status, Shariah regulation and IPO demand in Pakistan. Furthermore, this research demonstrates the interaction impact of regulatory quality and Shariah-compliant status on IPO demand.

Details

Journal of Money Laundering Control, vol. 27 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 26 January 2023

Ibrahim Alley, Halima Hassan, Ahmad Wali and Fauziyah Suleiman

This paper provides evidence that the banking sector reforms of 2004 and 2009 enhanced prudential performance of the banking industry and financial system stability in Nigeria.

Abstract

Purpose

This paper provides evidence that the banking sector reforms of 2004 and 2009 enhanced prudential performance of the banking industry and financial system stability in Nigeria.

Design/methodology/approach

This study uses regression analysis with regime shift to confirm results from tests of two means and variances model to examine the effectiveness of banking sector reforms in Nigeria.

Findings

Evidence from the regression model agrees with findings from the test of means model (not controlling for trend effects) that capital to assets ratio rose while non-performing loan ratio declined after the reforms, and that capital to earning assets ratio rose when trend effects were accounted for. Both the regression model and the tests of means model controlling for trend effects show that return on asset, return on equity and return on earning assets ratios declined after the reforms.

Research limitations/implications

This paper evaluated the effectiveness of banking sector reforms in Nigeria using models that avoid weaknesses that besieged many previous studies. It however used data covering 1983–2020 period, due to data availability. A larger scope of data may improve the results, and future research may re-examine this theme as more data become available. Furthermore, banking stability issues could be examined using specialised techniques such as the generalised autoregressive conditional heteroscedasticity model and related family.

Practical implications

These results suggest that the reforms led to improvement in the sector’s resilience (risks-absorbing capacity) and asset quality, and that profitability had not been the primary focus of the reforms.

Social implications

The authors recommend that regulatory and supervisory authorities in Nigeria continue to implement and improve on banking sector reforms for a more resilient and functional banking system. As a contribution to social research, this study shows that studies on policy evaluation should be located within appropriate theoretical framework: the theory of change. It shows that an appropriate use of attribution analysis and contribution analysis within this theoretical framework engenders robust analysis and results. Otherwise, the analytical findings would be erroneous and policy advice misguided.

Originality/value

The statistical significance of our findings establishes that the banking sector reforms in Nigeria have been effective in promoting financial system stability in Nigeria. By deploying both the test of means with and without trend effects (an attribution analysis) and the multivariate regression analysis with regulatory shift (a contribution analysis), and relying more on the later for its superiority, this study contributes to the body of knowledge in that, it not only determined the true effects of banking sector reforms in Nigeria for appropriate policy guidance but also demonstrated that, in research, an inappropriate methodology produces results that may diverge from the more accurate ones that were derived from the correct methodology.

Details

Journal of Financial Regulation and Compliance, vol. 31 no. 3
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 19 April 2024

Burcu Arisoy

This paper aims to develop a vision for the future identifying how digital nomadism affects the labor markets in the tourism industry.

Abstract

Purpose

This paper aims to develop a vision for the future identifying how digital nomadism affects the labor markets in the tourism industry.

Design/methodology/approach

The qualitative research method was used. The research data were collected using a semistructured interview form developed by the researcher. The sample consists of twenty people working in the tourism industry as tour guides, travel agency owners, accommodation sector employees and professional managers. The content analysis method was used to analyze the data.

Findings

It was found that employees in the tourism industry are familiar with digital nomadism, interact with employees working as digital nomads and may prefer the digital nomad way of working, while employees in the accommodation sector cannot work as digital nomads due to the nature of their work. It is shown that digital nomadism can be applied to tour guides and travel agency owners.

Research limitations/implications

The data was collected from employees of the accommodation sector, travel agencies, tour guides and employees of the Turkish tourism labor market. It is recommended that the tourism labor markets adapt to the digitalized world and adjust their working models in this context.

Originality/value

This is one of the first studies on the impact of digital nomadism on the tourism labor markets.

Details

Worldwide Hospitality and Tourism Themes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 4 October 2023

Mohammad Javadi and Mehdi Sarkhosh

This study aims to investigate the perceptions of Iranian English teachers about their teaching efficiency through a specific practicum course, namely, language teaching…

Abstract

Purpose

This study aims to investigate the perceptions of Iranian English teachers about their teaching efficiency through a specific practicum course, namely, language teaching methodology. Drawing on a marketing education perspective, the researchers sought to measure the service quality offered in universities by examining teachers’ satisfaction with the curriculum.

Design/methodology/approach

Using quantitative gap analysis, the study evaluated the knowledge and skills of teachers in their preservice education regarding the perceived importance of knowledge and skills required in practice. The study involved 120 English as a foreign language teachers holding a BA degree from two universities in Iran, each with two to four years of teaching experience in the private sector. Data were collected using a 40-item semantic differential Likert scale developed by the researchers. The scale incorporated two components that assessed teachers’ perceived importance of knowledge and skills and their preservice educational preparation.

Findings

The findings revealed that most participants were overprepared in various items. However, there were some gaps in content knowledge and skills. Reasons for these gaps mainly included having adequate experience of and/or familiarity with course content, having completed relevant courses beforehand and imitating role model teachers. Teachers’ underpreparation was attributed to their lack of preparation in some specific subjects due to limited skill, practice, motivation, experience and familiarity with that content area.

Originality/value

This study explores the perceived knowledge and skills of Iranian English teachers and provides empirical insights into higher education service quality and customer satisfaction.

Details

Quality Assurance in Education, vol. 32 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 25 July 2023

Sreekha Pullaykkodi and Rajesh H. Acharya

This study examines the semi-strong market efficiency of the Indian agricultural commodity market in light of market reforms and policies. This study investigates whether the…

Abstract

Purpose

This study examines the semi-strong market efficiency of the Indian agricultural commodity market in light of market reforms and policies. This study investigates whether the market reforms have boosted the speed of price adjustment and influenced the market quality.

Design/methodology/approach

The study used the daily data of nine agricultural commodities. To precisely capture the effects of market microstructure changes, this study split the whole data into pre- and post-ban and pre- and post-reform eras. To ascertain the velocity of price adjustment, the authors used the ARMA (1,1) model, and the ADD VRatio was employed to identify the price movement on a specific day.

Findings

This study found that full incorporation of information happens sometimes. The authors noticed no gradual progress in the quickness of price adjustment. Since both methods suggested the same result for the period, the authors confirm that market microstructure changes do not enhance market quality.

Research limitations/implications

This research has implications for academicians, policymakers and market players.

Originality/value

The paper has twofold novelty. First, this is a contemporary topic, and very few studies have been done in the Indian agriculture context. Second, the study has implications for policymakers and government because it highlights the effects of structural changes on market quality and market efficiency.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

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