Search results

1 – 9 of 9
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: 14 March 2024

Sıddık Bozkurt, David Gligor, Linda D. Hollebeek and Cameron Sumlin

This article explores how firms' unresponsiveness to Black customer feedback influences Black (vs. White) customers' perceived firm-based discrimination and brand engagement.

Abstract

Purpose

This article explores how firms' unresponsiveness to Black customer feedback influences Black (vs. White) customers' perceived firm-based discrimination and brand engagement.

Design/methodology/approach

Two experimental studies (Study 1(N1) = 254) and Study 1(N2) = 484) are conducted to test the modeled relationships. The data are analyzed using ANOVA, PROCESS Model 4 and PROCESS Model 7.

Findings

The findings suggest that though perceived discrimination remains modest in all conditions, Black (vs. White) respondents report higher perceived discrimination when the firm fails to respond to a Black customer's negative or neutral (but not positive) brand-related feedback on social media. The results also indicate that Black (vs. White) customers exhibit lower engagement through perceived discrimination in the case of the firm's unresponsiveness to a Black customer's negative and neutral (but not positive) brand-related feedback regardless of the manager's race.

Originality/value

Prior research on intercultural service encounters and ethnic differences in consumer engagement on social media are combined to examine the relationship between customer race and perceived discrimination based on the firm's unresponsiveness to customers' social media posts.

Research limitations/implications

Manipulations were created based on a fictitious e-tailer. Thus, it is recommend that future researchers examine the extent to which the findings hold for existing (r)etailers. In addition, future studies using secondary data could provide additional evidence for the findings.

Practical implications

Managerial attention is accentuated among customer feedback responsiveness, engagement and perceived firm discrimination. Managers are encouraged to adopt communication strategies that complement the firm's strategy and social media presence.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Abstract

Details

Fractal Leadership
Type: Book
ISBN: 978-1-83797-108-4

Article
Publication date: 13 September 2022

Ali Noroozian, Babak Amiri and Mehrdad Agha Mohammad Ali Kermani

Movies critics believe that the diversity of Iranian cinematic genres has decreased over time. The paper aims to answer the following questions: What is the impact of the…

Abstract

Purpose

Movies critics believe that the diversity of Iranian cinematic genres has decreased over time. The paper aims to answer the following questions: What is the impact of the continuous cooperation between the key nodes on the audience's taste, uniformity of the cinematic genres and the box office? Is there any relationship between the importance of actors in the actors' network and their popularity?

Design/methodology/approach

In the artistic world, artists' relationships lead to a network that affects individuals' commercial or artistic success and defines the artwork's value. To study the issue that the diversity of Iranian cinematic genres has decreased over time, the authors utilized social network analysis (SNA), in which every actor is considered a node, and its collaboration with others in the same movies is depicted via edges. After preparing the desired dataset, networks were generated, and metrics were calculated. First, the authors compared the structure of the network with the box office. The results illustrated that the network density growth negatively affects box office. Second, network key nodes were identified, their relationships with other actors were inspected using the Apriori algorithm to examine the density cause and the cinematic genre of key nodes, and their followers were investigated. Finally, the relationship between the actors' Instagram follower count and their importance in the network structure was analyzed to answer whether the generated network is acceptable in society.

Findings

The social problem genre has stabilized due to continuous cooperation between the core nodes because network density negatively impacts the box office. As well as, the generated network in the cinema is acceptable by the audience because there is a positive correlation between the importance of actors in the network and their popularity.

Originality/value

The novelty of this paper is investigating the issue raised in the cinema industry and trying to inspect its aspects by utilizing the SNA to deepen the cinematic research and fill the gaps. This study demonstrates a positive correlation between the actors' Instagram follower count and their importance in the network structure, indicating that people follow those central in the actors' network. As well as investigating the network key nodes with a heuristic algorithm using coreness centrality and analyzing their relationships with others through the Apriori algorithm. The authors situated the analysis using a novel and original dataset from the Iranian actors who participated in the Fajr Film Festival from 1998 to 2020.

Article
Publication date: 18 September 2023

Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Abstract

Purpose

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

Design/methodology/approach

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

Findings

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

Research limitations/implications

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

Originality/value

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 August 2023

Dahlia Robinson, Thomas Smith, James Devin Whitworth and Yiyang Zhang

This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the…

Abstract

Purpose

This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the earnings string.

Design/methodology/approach

The authors use regression models on a sample of publicly-traded USA companies with earnings strings.

Findings

The authors find that clients’ earnings string breaks are associated with increased accounting litigation risk and audit fees. The results are more prevalent for larger breaks.

Research limitations/implications

The findings suggest auditors anticipate string breaks by clients which implies that audit fee research should consider earnings string characteristics in the fee models.

Practical implications

The auditor’s access to private information allows them to anticipate string breaks and potential increase in litigation risk.

Originality/value

An earnings string break represents a convergence of concerns highly relevant to the auditor: more users relying on the financial statements with greater expectations, increased likelihood of losses to those users, an environment where the likelihood of misstatement may increase, and explicitly stated professional responsibilities in response to the latter. Despite that, and a rich earnings string literature, prior studies have not directly examined auditors’ response to a client’s string break.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Book part
Publication date: 4 December 2023

Stuart Cartland

Abstract

Details

Constructing Realities
Type: Book
ISBN: 978-1-83797-546-4

Content available
Book part
Publication date: 14 December 2023

George Okechukwu Onatu, Wellington Didibhuku Thwala and Clinton Ohis Aigbavboa

Abstract

Details

Mixed-Income Housing Development Planning Strategies and Frameworks in the Global South
Type: Book
ISBN: 978-1-83753-814-0

Open Access
Article
Publication date: 27 July 2023

Samir Trabelsi and Amna Chalwati

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

Abstract

Purpose

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

Design/methodology/approach

The authors sampled 2,997 IPO firms that went public during 1993-2015.

Findings

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

Practical implications

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

Originality/value

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.

Details

China Accounting and Finance Review, vol. 25 no. 4
Type: Research Article
ISSN: 1029-807X

Keywords

1 – 9 of 9