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1 – 10 of 36Sara Trucco, Maria Chiara Demartini, Kevin McMeeking and Valentina Beretta
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore…
Abstract
Purpose
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.
Design/methodology/approach
This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.
Findings
Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.
Practical implications
Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.
Originality/value
Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.
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Kevin Murphy and Angelo DeNisi
This paper aims to review the challenges of performance appraisal in organizations and argue that these challenges can and must be overcome.
Abstract
Purpose
This paper aims to review the challenges of performance appraisal in organizations and argue that these challenges can and must be overcome.
Design/methodology/approach
The authors review research on performance appraisal in organizations and on claims that organizations are abandoning performance appraisal.
Findings
Structured performance appraisals are still the norm in organizations around the world. There are clear and practical strategies for improving appraisals. These include improving feedback and removing unnecessary complexity, clarifying the goals of appraisal systems, focusing appraisal on behaviors and outcomes under the employee's control and increasing the fairness of appraisal systems.
Research limitations/implications
Research is needed on the effects of changing the ways performance appraisals are conducted in organizations.
Practical implications
Practical strategies for improving performance appraisal are outlined.
Social implications
Better performance appraisals will benefit organizations and their members.
Originality/value
This paper refutes the growing claim that organizations are abandoning performance appraisal and illustrates practical strategies for improving performance appraisal.
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Qi Shi, Shufang Xiao, Kaiwen Chang and Jiaying Wu
With the accelerated technological advancement, innovation has become a critical factor, which affects the core competitiveness of a company. However, studies about the…
Abstract
Purpose
With the accelerated technological advancement, innovation has become a critical factor, which affects the core competitiveness of a company. However, studies about the relationship between internal stock option mechanisms and innovation productivity remain limited. Therefore, this paper aims to examine the impact of stock options and their elements design on innovation output from an internal mechanism perspective.
Design/methodology/approach
Using a sample of 302 stock option incentive plans announced and implemented between 2006 and 2016, this study uses the propensity score matching and difference-in-difference model to find out whether the implementation of stock options improves the innovation outputs of enterprises.
Findings
Based on the statistical analysis, it is concluded that: stock options can stimulate corporate innovation; a stock option may drive innovation outputs through two ways, performance-based incentives and risk-taking incentives, with the latter one playing a more dominant role and the risk-taking incentives of stock options, could be optimised when the non-executives granting proportion is larger, the granting range is limited, the incentive period is longer, the exercisable proportion is increasing, the price-to-strike ratio is lower and relatively loose performance assessment criteria are applied.
Originality/value
The conclusion reached in the study may provide valuable information to listed firms in designing and implementing the stock option plans.
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Deepak Saxena, Mairead Brady, Markus Lamest and Martin Fellenz
This study aims to provide more insight into how customer voice is captured and used in managerial decision-making at the marketing-finance interface. This study’s focus is on…
Abstract
Purpose
This study aims to provide more insight into how customer voice is captured and used in managerial decision-making at the marketing-finance interface. This study’s focus is on understanding how the customer voice, often communicated through online and social media platforms, is used in high-performing hotels.
Design/methodology/approach
This research is based on a case study of four high-performing Irish hotels. For each case, multiple informants, including marketing managers, general managers and finance managers, were interviewed and shadowed. Twenty seven decisions across the four cases were analysed to assess the use of customer voice in managerial decision-making.
Findings
Social media provides a stage that has empowered the customer voice because of the public nature of the interaction and the network effect. Customer voice is incorporated in managerial decision-making in three distinct ways – symbolically as part of an early warning system, for action-oriented operational decisions and to some extent in the knowledge-enhancing role for tactical decisions. While there is a greater appreciation among senior managers and the finance and accounting managers of the importance of customer voice, this study finds clear limits in its utilisation and more reliance on traditional finance and accounting data, especially in strategic decision-making.
Research limitations/implications
The cases belong to a highly visible open environment of hotels in an industry where customer voice has immediate and strong effects. The findings may not directly apply to industries characterised by a relatively more closed context such as banking or insurance. Moreover, the findings reflect the practices of high-performing hotels and do not necessarily capture the practices used in less successfully operating hotels.
Practical implications
While marketers need to enhance their ability to create a narrative that links the customer voice to revenue generation, finance managers also need to develop a skillset and adopt a mindset that appropriately reflects the influential role for customer voice in managerial decision-making.
Originality/value
Despite the linkage of marketing performance to business performance, there is limited research on the impact of customer information on managerial decision-making. This research provides insight into how customer voice is considered at the critical marketing-finance interface.
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Gonzalo Lizarralde, Holmes Páez, Adriana Lopez, Oswaldo Lopez, Lisa Bornstein, Kevin Gould, Benjamin Herazo and Lissette Muñoz
Few people living in informal settlements in the Global South spontaneously claim that they are “resilient” or “adapting” to disaster risk or climate change. Surely, they often…
Abstract
Purpose
Few people living in informal settlements in the Global South spontaneously claim that they are “resilient” or “adapting” to disaster risk or climate change. Surely, they often overcome multiple challenges, including natural hazards exacerbated by climate change. Yet their actions are increasingly examined through the framework of resilience, a notion developed in the North, and increasingly adopted in the South. To what extent eliminate’ do these initiatives correspond to the concepts that scholars and authorities place under the resilience framework?
Design/methodology/approach
Three longitudinal case studies in Yumbo, Salgar and San Andrés (Colombia) serve to investigate narratives of disaster risks and responses to them. Methods include narrative analysis from policy and project documents, presentations, five workshops, six focus groups and 24 interviews.
Findings
The discourse adopted by most international scholars and local authorities differs greatly from that used by citizens to explain risk and masks the politics involved in disaster reduction and the search for social justice. Besides, narratives of social change, aspirations and social status are increasingly masked in disaster risk explanations. Tensions are also concealed, including those regarding the winners and losers of interventions and the responsibilities for disaster risk reduction.
Originality/value
Our findings confirm previous results that have shown that the resilience framework contributes to “depoliticize” the analysis of risk and serves to mask and dilute the responsibility of political and economic elites in disaster risk creation. But they also show that resilience fails to explain the type of socioeconomic change that is required to reduce vulnerabilities in Latin America.
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Kevin Kester, Mary Abura, Chaewon Sohn and Ella Rho
This comparative case study looks towards the diverse approaches of higher education to support peacebuilding, from policy and philosophy to pedagogical practices, in…
Abstract
Purpose
This comparative case study looks towards the diverse approaches of higher education to support peacebuilding, from policy and philosophy to pedagogical practices, in conflict-affected and post-conflict settings. The achievement of global development goals is dependent on addressing access to quality education in conflict-affected contexts, including higher education. However, in settings affected by conflict, higher education is often perceived to be a luxury, not a necessity. This study, then, explores whether and how higher education might support peace and development through the unique perspective of the “three faces” of higher education in conflict contexts.
Design/methodology/approach
The paper is designed as a qualitative comparative case study. The research examines the work of university educators in two institutions in Afghanistan and Somaliland, highlighting the challenges and opportunities they face working in conflict-affected societies and their pedagogical responses to conflict. Data for the research were collected through in-depth interviews, documents, and digital artifacts with 12 university educators across the two institutions. The faculty teach a wide variety of subjects in the social sciences and humanities, subjects including and in addition to those specific to peace and development studies. To strengthen the interpretation of data, multiple coders were involved and intercoder reliability was conducted.
Findings
Findings indicate a number of challenges and opportunities that university lecturers and their institutions face in teaching for peace in conflict-affected contexts, particularly as it relates to the “three faces” of higher education to support, impede, or reveal the complicated nuances of peacebuilding in conflict settings. Member-checking was employed with participants to enhance the reliability of the analysis.
Originality/value
In the end, the paper contributes new empirical insights into higher education in conflict-affected contexts, particularly from the standpoint of faculty. Critical perspectives and implications for curriculum, pedagogy and research are offered.
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Grainne Dilleen, Ethel Claffey, Anthony Foley and Kevin Doolin
This paper aims to investigate how actors in the farmer’s network influence the adoption of smart farming technology (SFT) and to understand how social media affects this adoption…
Abstract
Purpose
This paper aims to investigate how actors in the farmer’s network influence the adoption of smart farming technology (SFT) and to understand how social media affects this adoption process, in particular focusing on the influence of social media on trust in knowledge dissemination within the network.
Design/methodology/approach
The methodology used a two-stage process, with semi-structured interviews of farmers, augmented by a netnographic approach appropriate to the social media context.
Findings
The analysis illustrates the key role of the farmer network in the dissemination of SFT knowledge, bringing insight into an important B2B context. While social media emerges as a valuable way to connect farmers and promote discussion, it remains underused in knowledge dissemination on SFT. Also, farmers exhibit more trust in the content from peers online rather than from SFT vendors.
Originality/value
Novel insights are gained into the influence of the farming network on the accelerated adoption of SFT, including the potential role of social media in mitigating the homophilous nature of peer-to-peer interactions among farmers through exposure to more diverse actors and information. The use of a social network theory lens has provided new insights into the role of trust in shaping social media influence on the farmer, with variances in farmer trust of information from technology vendors and from peers.
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Revathi Nuggehalli Krishna, Caroline Spencer, Kevin Ronan and Eva Alisic
Children can play an active and valuable role to minimise disaster risks and vulnerabilities. Yet, peer-reviewed literature on child participation in Disaster Resilience Education…
Abstract
Purpose
Children can play an active and valuable role to minimise disaster risks and vulnerabilities. Yet, peer-reviewed literature on child participation in Disaster Resilience Education (DRE) is lacking. This knowledge gap is larger in low- and middle-income countries, especially related to vulnerable communities. The current study explores how child participation in developing and delivering a DRE intervention is associated with their mental well-being and resilience.
Design/methodology/approach
This qualitative study is part of a larger project where a DRE intervention was co-developed and delivered by children in the informal settlements in Chennai, India, using a participatory approach. This project used qualitative methods including interviews and focus group discussions with children who co-developed the intervention, their parents and staff members of the collaborating Non-Government Organisation (NGO) to understand their experiences and inform its processes.
Findings
The children involved in the development and delivery of the intervention reported that not only did they learn the skills necessary to prepare for hazards in the future, it also increased their confidence, self-worth and self-efficacy. This was also observed by parents and staff members of the collaborating NGO. They expressed pride towards the children and applauded their ability to communicate key Disaster Risk Reduction (DRR) messages with assertiveness.
Research limitations/implications
There is a dearth of empirical papers on child participation in DRR activities, and this study fills some of that gap by reporting the perceived impact of children's participation on their mental well-being and resilience. Furthermore, this study can act as a roadmap for researchers aiming to do action research with children.
Practical implications
DRR is more effective when all stakeholders, especially the affected and at-risk children, and communities are closely involved in structuring, planning, developing and delivering key disaster preparedness messages. This study serves to show that children's participation in DRR activities not only impacts their preparedness but that it helps children in disaster recovery as well, in addition to building their resilience and overall improvement in their mental well-being.
Social implications
Given the participatory nature of this study, it involves children closely in the development and delivery of DRE intervention. The communities involved in this study had complex vulnerabilities including poverty, marginalisation and based in a low-and-middle income country, India. Oftentimes, these communities are not represented in scientific literature, and this study attempts to bridge that gap.
Originality/value
This study presents a multi-stakeholder perspective on child participation in its potential impact on children's mental well-being and resilience. The DRE intervention was co-developed and delivered by children in the community making it unique in its development process as well as the context it was developed in – informal settlements in Chennai, India.
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