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Article
Publication date: 7 June 2023

Kevin L. Papiorek and Martin R.W. Hiebl

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…

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Abstract

Purpose

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

Design/methodology/approach

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

Findings

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Originality/value

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Details

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

Keywords

Article
Publication date: 30 April 2024

Ruby Valerie Whitelaw

Research highlights that residential care experienced children and young people in Scotland have poorer educational outcomes than their peers within the wider population. Despite…

Abstract

Purpose

Research highlights that residential care experienced children and young people in Scotland have poorer educational outcomes than their peers within the wider population. Despite this, poor educational attainment is not inevitable, and further research is needed to increase the understanding of long-term trajectories. This paper aims to address a gap in contemporary literature that is of benefit to practitioners, academics and policymakers. Despite experiencing adversity, attachment, separation and loss, school attainment data on leaving care only reflects part of the educational journey.

Design/methodology/approach

Using a mixed methodology and social constructionist theoretical framework, a practitioner-led PhD study gathered data from questionnaires and qualitative information from 13 semi-structured interviews with young people who had experienced residential care in Scotland. Recruitment was through a gatekeeper within a national third-sector organisation. The educational trajectories for young people with experience of residential care in Scotland are complex. A lived experience perspective from a PhD study illustrates that statistical data only captures part of the journey and the author needs to reconsider how success is measured.

Findings

Of the 13 participants in the study, 12 achieved success educationally, although for the majority of those interviewed, attainment continued after leaving compulsory education. Barriers to greater success included placement uncertainty and movement, stigma, low expectations, pressure to not become a statistic, procedural obstacles and inconsistency or poor relationships.

Research limitations/implications

Supportive relationships and stable placements can create circumstances conducive to effective learning, but evidence reflects that support is necessary throughout the life course if children, young people and adults with care experience are to reach their full academic potential.

Originality/value

Research into the educational outcomes for those with experience of residential care in Scotland is limited. This paper, from a PhD, provides lived experience accounts from a practitioner-led study.

Details

Journal of Children's Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-6660

Keywords

Article
Publication date: 21 November 2023

Kevin Teah, Ian Phau and Billy Sung

This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer…

Abstract

Purpose

This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer situational scepticism towards luxury brands.

Design/methodology/approach

The study used a questionnaire administered through a consumer panel, using established scales. A 2 (fictional, non-fictional) × 2 (low commitment, high commitment) factorial experimental design with four cells was implemented.

Findings

The results revealed that values-driven motives were associated with lower consumer situational scepticism, whereas egoistic-driven motives were linked to higher levels of consumer situational scepticism, regardless of the CSR commitment level of the luxury brand. However, the impact of strategic-driven motives and stakeholder-driven motives on consumer situational scepticism was only significant within the low commitment condition. Consumer situational scepticism was found to lead to lower brand resonance and resilience to negative information in both low and high commitment conditions.

Originality/value

This study contributes new knowledge by highlighting the crucial role of motives in shaping consumer perceptions, including scepticism, brand resonance and resilience to negative information, ultimately influencing consumer advocacy. The study further demonstrates that high commitment weakens the relationship between strategic-driven and stakeholder-driven motives and consumer scepticism. Moreover, high commitment also weakens the relationship between scepticism and the key outcomes examined in the study.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 14 March 2024

Ashani Fernando, Chandana Siriwardana, David Law, Chamila Gunasekara, Kevin Zhang and Kumari Gamage

The increasing urgency to address climate change in construction has made green construction (GC) and sustainability critical topics for academia and industry professionals…

Abstract

Purpose

The increasing urgency to address climate change in construction has made green construction (GC) and sustainability critical topics for academia and industry professionals. However, the volume of literature in this field has made it impractical to rely solely on traditional systematic evidence mapping methodologies.

Design/methodology/approach

This study employs machine learning (ML) techniques to analyze the extensive evidence-base on GC. Using both supervised and unsupervised ML, 5,462 relevant papers were filtered from 10,739 studies published from 2010 to 2022, retrieved from the Scopus and Web of Science databases.

Findings

Key themes in GC encompass green building materials, construction techniques, assessment methodologies and management practices. GC assessment and techniques were prominent, while management requires more research. The results from prevalence of topics and heatmaps revealed important patterns and interconnections, emphasizing the prominent role of materials as major contributors to the construction sector. Consistency of the results with VOSviewer analysis further validated the findings, demonstrating the robustness of the review approach.

Originality/value

Unlike other reviews focusing only on specific aspects of GC, use of ML techniques to review a large pool of literature provided a holistic understanding of the research landscape. It sets a precedent by demonstrating the effectiveness of ML techniques in addressing the challenge of analyzing a large body of literature. By showcasing the connections between various facets of GC and identifying research gaps, this research aids in guiding future initiatives in the field.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 1 March 2024

Dale C. Spencer, Rosemary Ricciardelli and Taryn Hepburn

The purpose of this article is to examine the expectations, challenges and tensions officers describe while engaged with public schools to demonstrate that officers engage with…

Abstract

Purpose

The purpose of this article is to examine the expectations, challenges and tensions officers describe while engaged with public schools to demonstrate that officers engage with students in public schools in a conscious, goal-oriented process to establish and maintain useful relationships.

Design/methodology/approach

Data collection involved 104 semi-structured interviews (including follow up interviews) and 31 focus groups, conducted between 2014 and 2018 with police officers working in rural areas of a province in Atlantic Canada.

Findings

Utilizing the concept of social capital, we analyze practices of investments alongside the understanding of rurality as socially interconnected and the rural school as a particular site of interconnectedness for police officers. We demonstrate how, while accumulating social capital, officers face role tension and fundamental barriers when trying to integrate into rural school communities.

Originality/value

By demonstrating the specificities of building social capital in schools and community environments in a rural setting, we contribute to understandings regarding the unique opportunities and challenges faced by police in rural schools in integrating effectively into schools and responding to youth-specific problems.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 17 January 2023

Kevin K.W. Ho, Ning Li and Kristina C. Sayama

This research uses a multifaceted approach to develop an MPA/MPP curriculum to support a data science track within the existing MPA/MPP programs by identifying the core and…

Abstract

Purpose

This research uses a multifaceted approach to develop an MPA/MPP curriculum to support a data science track within the existing MPA/MPP programs by identifying the core and elective areas needed.

Design/methodology/approach

The approach includes (1) identifying a suitable structure for MPA/MPP programs which can allow the program to develop its capacity to train students with the data science and general public administration skills to solve public policy problems and leave explicit space for local experimentation and modification; (2) defining bridging modules and required modules for the MPA/MPP programs; and (3) developing of data science track thought to make suggestions for the inclusion of suitable data science modules into the data science track and benchmarking the data science modules suggested with the best practices developed by other professional bodies. The authors review 46 NASPAA-accredited MPA/MPP programs from 40 (or 22.7%) schools to identify the suitable required modules and some potential data science and analytics courses that MPA/MPP programs currently provide as electives.

Findings

The proposal includes a three-course (six–nine credits, not counted in the program but as prerequisites) bridging module, a nine-course (27 credits) required module and a five-course (15 credits) data science track/concentration.

Originality/value

This work can provide a starting point for the public administration education community to develop graduate programs focusing on data science to cater to the needs of both public managers and society at large.

Article
Publication date: 14 December 2023

Shilin Liu, Noor Adwa Sulaiman and Suhaily Shahimi

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures…

Abstract

Purpose

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

Design/methodology/approach

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

Findings

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Practical implications

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

Originality/value

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 6 October 2023

Shahid Hussain, Abdul Rasheed and Mahmoona Mahmood

This paper investigates gender disparity in investment decisions within the popular American TV show Shark Tank.

Abstract

Purpose

This paper investigates gender disparity in investment decisions within the popular American TV show Shark Tank.

Design/methodology/approach

The research uses a comprehensive dataset of 925 pitches from 14 seasons and 316 episodes, covering August 2009 to May 2023.

Findings

Contrary to previous studies, the findings indicate that female entrepreneurs do n'ot face discrimination in terms of their pitching success rates, regardless of their industry affiliation. However, the authors did observe that female entrepreneurs tend to receive lower valuations, both self-assessed and in final deals. This suggests a self-imposed gender gap in venture capital and angel investing, likely stemming from lower entrepreneurial aspirations among women.

Originality/value

To tackle this issue, the authors propose promoting female venture capital by increasing the representation of female entrepreneurs and business angels on Shark Tank. Such role models can inspire aspiring women in these fields. Additionally, the authors believe that mixed-gender founder teams, comprising both men and women, can play a significant role in developing promising startups with viable business models.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 2 February 2024

Meghan J. Pifer, M. Cynthia Logsdon, Maria Ibarra and Kevin Gardner

There is a need to support midcareer faculty who have demonstrated scholarly success but require additional development. The purpose of this study was to explore the effects of an…

Abstract

Purpose

There is a need to support midcareer faculty who have demonstrated scholarly success but require additional development. The purpose of this study was to explore the effects of an initiative for “star faculty” at midcareer, with an emphasis on the role of exceptional others in their professional growth.

Design/methodology/approach

This is an exploratory, single-site case study of a midcareer faculty excellence initiative. Data sources include document/site analysis and individual interviews.

Findings

Findings reveal the value of “exceptional others” in professional growth among high-performing midcareer faculty. Perceptions about excellence at midcareer emerged as an antecedent to developing midcareer faculty members. Analysis generated themes in behaviors related to supporting midcareer scholars’ professional growth.

Research limitations/implications

This study is an initial step toward refining concepts such as exceptional others, academic stars and scholarly advancement within the academy. There is a need for equity-minded research about these topics. In addition to replication across institutional and disciplinary contexts, there is also a need for longitudinal mixed-methods studies of midcareer faculty mentoring outcomes over time.

Practical implications

The study points to the role of the institution and its senior faculty in fostering midcareer scholarly excellence. Mentoring and development around individualized goals may be of value in addition to an emphasis on clarity around institutional expectations and norms in faculty performance reviews.

Originality/value

Midcareer faculty are a crucial component of the academy, yet they are often overlooked as needing career support, resources and development. This study focuses on mentoring and coaching for postsecondary faculty at midcareer and the role of exceptional others in facilitating faculty professional growth.

Details

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

Keywords

Open Access
Article
Publication date: 12 December 2023

Elizabeth Hale, Hope E. Wilson, Lauren Gibbs, Jessie Didier and Carolyne Ali-Khan

The purpose of this study was to examine how participants experienced and perceived an M.Ed. program that had a school-based design. In particular, the authors sought to…

Abstract

Purpose

The purpose of this study was to examine how participants experienced and perceived an M.Ed. program that had a school-based design. In particular, the authors sought to understand: (1) how participants experienced being in a school-based cohort and (2) whether and how participants experienced the three designated tenets of the M.Ed. program: teacher inquiry, social justice and student engagement and motivation.

Design/methodology/approach

This qualitative study used semi-structured focus group interviews (n = 7) to examine teachers’ perceptions, using a constant comparative method (Corbin & Strauss, 2008) of open coding to analyze the data and determine emergent themes.

Findings

The findings indicate the design of this school-based M.Ed. program provided both social and academic benefits including strengthening teachers’ working relationships and their understanding of students outside their own classroom and a transfer from individual learning to organizational benefit. Teachers positively perceived the three tenets that guided the first year of the program, especially the ability to study social justice and student motivation in depth.

Practical implications

This study has implications for teacher education and retention as well as how boundary spanning roles in PDS schools can impact graduate students’ experiences in schools. Given the current teacher shortage concerns, it is important to understand how M.Ed. programs can be designed with teacher needs at the forefront so learning is relevant and rewarding, both to the individual and the school.

Originality/value

While there are many studies that examine the use of cohorts in education, particularly in doctoral programs, few, if any, studies examine a school-based cohort M.Ed. program for practicing teachers. This study also puts a unique spotlight on how boundary-spanning roles can benefit not only teacher candidates but also practicing teachers in their M.Ed. programs.

Details

School-University Partnerships, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1935-7125

Keywords

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