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1 – 10 of over 1000John Sneed and Donald Ace Morgan
Outlines the dissatisfaction of US accountant graduate employers in relation to graduates’ communication and problem solving abilities. Cites that technical abilities are good and…
Abstract
Outlines the dissatisfaction of US accountant graduate employers in relation to graduates’ communication and problem solving abilities. Cites that technical abilities are good and reviews prior research in this area. States that whilst progress is being made in training and graduates are in fact stronger than in previous years, employers’ expectations have yet to be reached. Argues that this may be that other countries are developing their training at a faster rate. Advocates a strong partnership between academics and businesses.
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John Sneed and Donald Ace Morgan
From a roundup of recent literature on the effectiveness of the current accounting curriculum in the USA, identifies a consensus that additional education is needed to better…
Abstract
From a roundup of recent literature on the effectiveness of the current accounting curriculum in the USA, identifies a consensus that additional education is needed to better prepare students for their careers in the accounting profession and seeks to determine which areas need to be addressed if substantial improvement is to be achieved within the curriculum; analyses data collected from the results of students’ tests undertaken over three consecutive semesters at a US Midwest university to assess students’ quantitative, verbal and problem‐solving skills, and finds that performance in the latter two areas was consistently less impressive than in the former. As each of these areas is seen as important to accounting careers, suggests that more attention should be paid to communication and problem‐solving skills as part of the curriculum, although not at the expense of technical skills; tabulates and briefly discusses a number of other findings from the research, for example with regard to gender differences across the skill areas.
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Domenica Barile, Giustina Secundo and Candida Bussoli
This study examines the Robo-Advisors (RA) based on Artificial Intelligence (AI), a new service that digitises and automates investment decisions in the financial and banking…
Abstract
Purpose
This study examines the Robo-Advisors (RA) based on Artificial Intelligence (AI), a new service that digitises and automates investment decisions in the financial and banking industries to provide low-cost and personalised financial advice. The RAs use objective algorithms to select portfolios, reduce behavioural biases, and improve transactions. They are inexpensive, accessible, and transparent platforms. Objective algorithms improve the believability of portfolio selection.
Design/methodology/approach
This study adopts a qualitative approach consisting of an exploratory examination of seven different RA case studies and analyses the RA platforms used in the banking industry.
Findings
The findings provide two different approaches to running a business that are appropriate for either fully automated or hybrid RAs through the realisation of two platform model frameworks. The research reveals that relying solely on algorithms and not including any services involving human interaction in a company model is inadequate to meet the requirements of customers in decision-making.
Research limitations/implications
This study emphasises key robo-advisory features, such as investor profiling, asset allocation, investment strategies, portfolio rebalancing, and performance evaluation. These features provide managers and practitioners with new information on enhancing client satisfaction, improving services, and adjusting to dynamic market demands.
Originality/value
This study fills the research gap related to the analysis of RA platform models by providing a meticulous analysis of two different types of RAs, namely, fully automated and hybrid, which have not received adequate attention in the literature.
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Sanja Kutnjak Ivković, Marijana Kotlaja, Yang Liu, Peter Neyroud, Irena Cajner Mraović, Krunoslav Borovec and Jon Maskály
We explore the relationship between urbanicity and police officers’ perceptions of changes in their reactive and proactive work during the COVID-19 pandemic.
Abstract
Purpose
We explore the relationship between urbanicity and police officers’ perceptions of changes in their reactive and proactive work during the COVID-19 pandemic.
Design/methodology/approach
Using the 2021 survey of 1,262 Croatian police offices (436 police officers from a large urban community, 471 police officers from small towns and 155 from rural communities), we examine the perceived changes in their reactive activities (e.g. responses to the calls for service, arrests for minor crimes) and proactive activities (e.g. community policing activities, directed patrols) during the peak month of the pandemic compared to before the pandemic.
Findings
The majority of police officers in the study, regardless of the size of the community where they lived, reported no changes before and during the pandemic in reactive and proactive activities. Police officers from urban communities and small towns were more likely to note an increase in domestic violence calls for service. Police officers from urban communities were also more likely than the respondents from small towns and rural communities to report an increase in the responses to the disturbances of public order. Finally, police officers from small communities were most likely to observe a change in the frequency of traffic stops during the pandemic.
Originality/value
This study is the first one to explore the differences in perceptions of COVID-19-related changes in reactive and proactive police activities in a centralized police system.
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Vitiana L’Abate, Nicola Raimo, Michele Rubino and Filippo Vitolla
The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However…
Abstract
Purpose
The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level.
Design/methodology/approach
Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed.
Findings
Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online.
Originality/value
This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.
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Domenica Barile, Giustina Secundo and Pasquale Del Vecchio
Within food industry several changes and innovations are affecting the management of the entire supply chain (production, logistics, etc.). As strategy for the survival and…
Abstract
Purpose
Within food industry several changes and innovations are affecting the management of the entire supply chain (production, logistics, etc.). As strategy for the survival and competition, digitalization has assumed a crucial role during the pandemic emergence by causing the reconfiguration of traditional chains and business models. Framed in these premises, the research analyses how digital technologies have innovated the sub-chains of bakery products and pasta within food industry with reference to customers' interactions, delivery and marketing during the COVID-19 pandemic emergence.
Design/methodology/approach
Moving from a critical literature review about the perspectives of digital technologies within the tradition of food industry, action research has been adopted to analyze in deep a case study of the start-up “ArteBianca Delivery” located in South Italy. Through this method, researchers have been deeply involved within the start-up to face the challenge of transforming the marketing and customer care into digital ones due to the COVID-19 restriction.
Findings
Findings provide empirical evidence about the reconfiguration of the traditional business model of a family firm in the food sector into a digital one with the start-up “ArteBianca Delivery”. The marketing, delivery, e-commerce and customer care components of the business models have been supported and enhanced through the adoption of digital tools, such as mobile applications and social technologies useful both for users and for a more urgent digitization of company.
Practical implications
Implications for practice can be identified into the pattern of digital transformation implemented as well as in the opportunity of replication and contextualization of the results to other companies looking for setting up a digital strategy.
Originality/value
Elements of original contribution can be identified into: (1) the exploration of digital transformation in food family firms caused by the pandemic emergence, (2) the contextualization of the digital transformation to the sub-chains of bakery and pasta and (3) the geographical location of the case.
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Nicola Raimo, Alessandra Ricciardelli, Michele Rubino and Filippo Vitolla
Human capital (HC) represents a particularly important element capable of guiding the firms’ value creation process in the new economy. The purpose of this study is to analyze the…
Abstract
Purpose
Human capital (HC) represents a particularly important element capable of guiding the firms’ value creation process in the new economy. The purpose of this study is to analyze the level of HC information contained within integrated reports and to identify the variables that influence the HC disclosure policies of companies.
Design/methodology/approach
Research hypotheses, developed on the basis of agency theory, were tested using a regression model on a sample of 137 worldwide companies. A HC disclosure index was designed to examine the level of HC disclosure and a content analysis was used to investigate the integrated reports.
Findings
Results showed a positive and significant impact of firm size, board size, board independence and board diversity on the level of HC information disclosed by companies within their integrated reports. On the contrary, they demonstrated a not significant effect of firm profitability.
Practical implications
Results have important implications for corporate executives, high-level corporate governance, policymakers and investors. They point out additional further motivations for creating larger boards and including non-executive members and women on the board. In addition, investors could use the HC disclosure index to evaluate companies’ HC disclosure policies in their investment decisions.
Originality/value
This study extends the agency theory application scope and extends the analysis of HC disclosure to other corporate documents, namely, integrated reports. Besides, it increases knowledge about the factors capable of influencing HC disclosure, identifying a series of elements capable of directly affecting the level of information that companies disclose.
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Brenda J. Bond and Elias Nader
Research shows that crime and disorder tend to concentrate in small, geographic locations and that place-based and problem-solving policing strategies can impact crime and…
Abstract
Purpose
Research shows that crime and disorder tend to concentrate in small, geographic locations and that place-based and problem-solving policing strategies can impact crime and disorder without displacing it to neighboring areas. However, implementation of problem-solving is a challenge. Loosely defined locations, shallow problem analysis, and distractions to problem-solving are cited implementation shortcomings. These shortcomings may be overcome by using the Case of Place approach, a case management strategy focused on documenting and analyzing place-based dynamics and characteristics to inform and direct policing strategies. The paper aims to discuss these issues.
Design/methodology/approach
The current study describes the adoption of the Case of Place approach in an urban police agency’s operations and performance management system. The authors utilize implementation theory to explore and explain the adoption of this new place-based strategy.
Findings
Key findings reveal important structural and cultural challenges to implementation. Structural challenges included modifying supervision structures, creating new positions, decentralizing analytical functions, and redirecting resources to problem-solving. Cultural challenges observed included emphasizing problem-solving as an organizational priority, integrating crime analysts into neighborhood precincts, and centering performance management processes around problem-solving.
Originality/value
The authors explore how implementation dynamics impact the adoption of new policies and practices, and offer a number of propositions for the use of the Case of Place approach within a place-based strategy portfolio.
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Empirical research suggests that traffic enforcement is the most common type of proactive activity police officers engage in on a daily basis. Further, agencies often use traffic…
Abstract
Purpose
Empirical research suggests that traffic enforcement is the most common type of proactive activity police officers engage in on a daily basis. Further, agencies often use traffic enforcement to achieve both traffic safety and crime control. Given these goals, the purpose of this paper is to investigate whether (and to what extent) officers are accurately targeting their proactive traffic enforcement with crime and vehicle crashes in two agencies.
Design/methodology/approach
The study examines traffic enforcement patterns in two agencies to see whether proactive traffic enforcement aligns spatially with crime and vehicle crashes. This study employs negative binomial regression models with clustered standard errors to investigate this alignment at the micro-spatial level. Key variables of interest are measured with police calls for service data, traffic citation data and vehicle crash data from two law enforcement jurisdictions.
Findings
High levels of spatial association are observed between traffic accidents and crime in both agencies, lending empirical support to the underlying theories of traffic enforcement programs that also try to reduce crime (i.e. “DDACTS”). In both agencies, traffic accidents also appear to be the most prominent predictor of police proactive traffic enforcement activities, even across different times of day. However, when vehicle crashes are accounted for, the association between crime and traffic stops is weaker, even during times of day when agencies believe they are using proactive traffic enforcement as a crime deterrent.
Originality/value
No prior study to authors knowledge has examined the empirical association between police proactive traffic activities and crime and traffic accidents in practice. The current study seeks to fill that void by investigating the realities of traffic stops as practiced daily by police officers, and their alignment with crime and vehicle crashes. Such empirical inquiry is especially important given the prevalent use of traffic enforcement as a common proactive policing tool by police agencies to control both traffic and crime problems.
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A. Powell, B. Bagilhole, A. Dainty and R. Neale
Current research suggests that increases in the number of women studying engineering and related courses have not been matched by a similar increase in women engineering…
Abstract
Current research suggests that increases in the number of women studying engineering and related courses have not been matched by a similar increase in women engineering professionals. This sug ests that although women are attracted to engineering, their experiences in higher education (HE) discourage them from pursuing their chosen career path. The paper explores whether the masculine culture of the engineering sector permeates the culture and curriculum in engineering HE, and if it does, what impact this has on women engineering students. This is achieved through semi‐structured, qualitative interviews with a range of female engineering students from both the pre and post 1992 university sectors. Findings indicate that while women are not deterred from pursuing their chosen engineering career, the culture and structure of the engineering education system has been designed for a male audience. This suggests that engineering HE does not benefit most female students to the same extent as male students. It is recommended that HE engineering must review its structure, culture, practices and curriculum if it is to retain female engineering graduates and to attract more women into the sector. This paper fulfils an identified gap in research on women in engineering and will be of interest to university engineering departments and faculties and the Engineering Council, as well as to those in the fields of social policy, education and equal opportunities.
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