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1 – 10 of 40Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…
Abstract
Purpose
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.
Design/methodology/approach
This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.
Findings
The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.
Originality/value
This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.
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This chapter explores the parallels between the recruitment and retention of students from marginalized backgrounds, and efforts with similarly identifying faculty and student…
Abstract
This chapter explores the parallels between the recruitment and retention of students from marginalized backgrounds, and efforts with similarly identifying faculty and student affairs administrators. Higher education institutions target specific student populations to increase access, thus leading to an increase of students of color, low-income students, and first-generation students on college campuses (Chen & Nunnery, 2019). This welcome development proves inadequate on its own, as the critical support structures necessary for student success are not in place. Students' lived experiences are not attended to in a manner that fosters thriving (Jack, 2019; Nunn, 2021).
Research underscores the significant positive impact on marginalized students of having faculty and student-facing administrators from similar backgrounds on their campus (Braxton et al., 2014; Kuh, Kinzie, Buckley, Bridges, & Hayek, 2007). The intentional recruiting of these college personnel provides a vital means of attending to the needs of underrepresented students. Yet, the student experience is not instructive for the work with underrepresented college employees. The lived experiences of the faculty and administrators from marginalized identities are not being addressed either, similar to that of underrepresented students (Orelus, 2020). When these college personnel leave institutions unexpectedly or stay but are not thriving, this impacts students, colleagues and the college as a whole. In many respects, institutions are replicating inequities they commit to substantively dismantle, limiting the racial justice work they promised, and effectively thwarting their own Diversity, Equity, and Inclusion (DEI) efforts.
Using an autoethnographic approach, this chapter will explore these parallel issues, and propose recommendations for future research and institutional policy and practice for retention of underrepresented faculty and student-facing administrators.
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Leodoro J. Labrague, Sulaiman Al Sabei, Omar Al Rawajfah, Ikram Ali Burney and Raeda Abu AlRub
This study aims to examine the level of intention to pursue formal nursing leadership roles among millennial nurses and to identify the different factors that may play a role in…
Abstract
Purpose
This study aims to examine the level of intention to pursue formal nursing leadership roles among millennial nurses and to identify the different factors that may play a role in their intentions to pursue such roles.
Design/methodology/approach
This study used a multi-center, cross-sectional research design. Registered nurses born between 1980 and 2000 (n = 1,377) who worked in 23 acute care hospitals in Oman were included in this study. Data were analyzed using descriptive statistics and multiple linear regression. Data were collected between July 2019 and January 2020.
Findings
Nearly 70% of millennial nurses researched their intention for career advancement to assume nursing leadership responsibility. Factors associated with nurses’ intention to pursue formal nursing leadership roles were the type of nursing degree held (having a bachelor of science in nursing degree), type of hospital facility affiliation (teaching hospital), previous leadership experience, structural empowerment (access to support, opportunity and resources), work satisfaction and job burnout.
Originality/value
Millennial nurses, who represent the largest segment of the nursing workforce, have begun assuming nursing management and leadership roles; however, little is known about the factors affecting their intentions to pursue these roles. The findings of this study revealed different factors (both modifiable and nonmodifiable) influencing millennial nurses’ intentions to pursue formal leadership roles.
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Stephen Bok, James Shum and Maria Lee
Consumer choice theory (CCT) and the law of diminishing marginal utility help to explain shoppers that value less and prioritize needs. Additional units provide a marginal return…
Abstract
Purpose
Consumer choice theory (CCT) and the law of diminishing marginal utility help to explain shoppers that value less and prioritize needs. Additional units provide a marginal return on investment. Buying more does not mean equivalent gains for additional money spent. The researchers developed and validated the necessity shopper scale (NSS) to study need-focused shoppers.
Design/methodology/approach
The researchers followed standard psychometric practices to create and validate the NSS. The researchers performed item development, data collection, exploratory analysis, confirmatory factor analysis, and predictive validity analysis using survey data (N = 1,266).
Findings
Discriminant and convergent validity analyses demonstrated that the measure was distinct from existing measures. Predictive validity analysis found necessity shoppers (NS) are more likely to buy one over buy one get one half off (BOGOHO). NS were associated with a higher connection to community/group (CTCG). Higher hyperopia (i.e. disinclination to indulgence) with necessity shopping beliefs heightened this CTCG. A higher CTCG was associated with a greater likelihood to select BOGOHO.
Originality/value
NS (more connected to others) buy more to share with others, while buying just enough for themselves. Social connections are long-term investments involving more people and more needs to fulfill. Brands marketed with communal values and able to enhance social connections are discussed as implications to encourage NS to buy more.
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I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they…
Abstract
I suggest that the search for Adam Smith’s theodicy is likely to be in vain. The paper begins with a brief history of approaches to evil, emphasizing the context in which they arose, and the questions authors were addressing. Approaches most relevant to Adam Smith include those of Augustine and Calvin, and the early modern theodicies of Leibniz, Samuel Clarke and William King, as well as the attacks on them by Bayle and Voltaire. Scottish Enlightenment writers were not terribly interested in theodicy, though Hutcheson and Kames did devote space to their versions of problems of evil. David Hume’s Dialogues on Natural Religion are often taken to be classic statement of the problem of theodicy and argument against religious belief, but his concern was to demolish rationalistic theodicies rather than religious belief or practice. The paper then turns to Smith’s writings, considering similarities and differences to these approaches to evil. Smith emphasizes the wisdom and beneficence of God, and that evils we observe are part of a larger providential plan. He makes no attempt to justify the God in the face of evil, and in this respect Smith shares more with Augustine and Calvin than he does with the early modern theodicists. Smith’s approach to evil is simple and ameliorative. Smith’s approach contrasts with early nineteenth century English political economists, from Malthus onwards, for whom theodicy was important. Whatever view we take of the theodicists project of justifying an all-powerful and good God in the face of evil may, we still struggle to make sense of economic suffering and evil.
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This chapter dwells on the use of music as a metaphorical tool to help organisations grapple with the intricacies of working within an environment that is unstable and more and…
Abstract
This chapter dwells on the use of music as a metaphorical tool to help organisations grapple with the intricacies of working within an environment that is unstable and more and more prone to rapid changes and the subsequently induced alteration of company focus and direction. This is not to say that strategic planning or delivery is musical but to provide the reader with a distinct and intriguing cognitive aid. Three types of music are considered (classical orchestral, popular music (pop), and jazz). Each metaphor helps to reveal alternative approaches to leadership but more specifically strategic development. This is, moreover, not offered as a template for success just the building of possibilities by using music as a different lens through which to scrutinise the strategic field. Areas highlighted in this reflective chapter are the role music can play to help understand the role of staff collaboration and learning. In addition, an understanding of the ways in which humans remember and relate to dynamic organisational life and the need for anchor-points to help with memory. Music provides both the possibilities of collaboration and soloing, or, put in another way, leadership, and followership as well as the ways in which listening, unlearning and collaboration aid the development of a more emergent, flexible dynamic organisational strategic development and policy.
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