Search results

The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports.

This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information.

This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset.

This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset.

This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.

This article explores memory work and storytelling as an organising tool through family histories, offering theoretical and methodological implications and extending existing conceptualisations of memory work as a feminist method. This approach is termed as impressionist memory work.

To illustrate impressionistic memory work in action, the article presents two family histories set during Second World War and invite the reader to engage in the “undoing” of these stories and dominant ways of knowing through storytelling. This method challenges the taken-for-granted roles, plots and detail of family histories to uncover the obscured or silenced stories within, together with feminine, affective and embodied subjectivities, marginalisation and social inequalities.

This study argues that impressionistic memory work as a feminist method can challenge the silencing and gendering of experiences in co-constructed and co-interpreted narratives (both formal and informal ones).

This study shows that engagement with impressionistic memory work can challenge taken-for-granted stories with prominent male actors and masculine narratives to reveal the female actors and feminine narratives within. This approach will offer a more inclusive perspective on family histories and deeper engagement with the marginalised or neglected actors and aspects of our histories.

The purpose of this study is to estimate the linear regression parameters using two alternative techniques. First technique is to apply the generalized linear model (GLM) and the second technique is the Markov Chain Monte Carlo (MCMC) method.

In this paper, the authors adopted the incurred claims of Egyptian non-life insurance market as a dependent variable during a 10-year period. MCMC uses Gibbs sampling to generate a sample from a posterior distribution of a linear regression to estimate the parameters of interest. However, the authors used the R package to estimate the parameters of the linear regression using the above techniques.

These procedures will guide the decision-maker for estimating the reserve and set proper investment strategy.

In this paper, the authors will estimate the parameters of a linear regression model using MCMC method via R package. Furthermore, MCMC uses Gibbs sampling to generate a sample from a posterior distribution of a linear regression to estimate parameters to predict future claims. In the same line, these procedures will guide the decision-maker for estimating the reserve and set proper investment strategy.

This study aims to provide an overview of the usage of stored collections in museums located worldwide. To achieve this purpose, some results gathered across five continents through a survey conducted between December 2020 and January 2021 are set out.

Museums hold collections so that people can benefit from them. Items need to be preserved as well. To achieve this purpose, a considerable portion of museum collections is kept in storage. Consequently, museums that can show a significant part of their whole collections are few and far between. This scenario implies collections, the “very heart” of museums, are not accessible to the general public. In addition, the lack of space and the poor documentation exacerbate the scenario in terms of accessibility. This study aims to provide an overview of the usage of stored collections in museums located worldwide. In order to achieve this purpose, some results gathered across five continents through a survey conducted between December 2020 and January 2021 are set out. The research figures show that only 5% of museum stored collections are accessible to the general public. To enhance the accessibility of stored collections, museums have been adopting some strategies. Amongst them, some museums have opened up visible storage, lent or exchanged their items. Despite their contribution to overcoming the burning issue related to the accessibility of stored collections, these strategies imply a physical presence of visitors so as to enjoy collections. Digitization of collections is one alternative strategy adopted by a plethora of museums to increase the accessibility of collections. This solution boasts many advantages inasmuch as it overcomes many of the typical disadvantages of the other strategies, such as geographical constraints. Moreover, people can enjoy collections, and museums can ensure the adequate preservation of them. Thus, the digitization of items is the epitome of accessibility since, potentially, all collections can be made accessible, and museums can take care of them simultaneously. The study highlights the benefits of digital access and compares it with physical access. In addition, the research sheds light on how documentation supports collection management and increases accessibility.

The research figures show that only 5% of museum stored collections are accessible to the general public. To enhance the accessibility of stored collections, museums have been adopting some strategies. Amongst them, some museums have opened up visible storage, lent or exchanged their items. Despite their contribution to overcoming the burning issue related to the accessibility of stored collections, these strategies imply a physical presence of visitors so to enjoy collections.

The findings of this study are based on quantitative analysis. Therefore, this study might be integrated with interviews' with visitors. It would be interesting to shed light on people's opinions concerning what museums are doing in the digital realm, such as the digital content in terms of the number of items, quality of images and ease of searching.

This study might provide practical implications for museums and people. One important contribution is the awareness of how the appropriateness of collections management plays a crucial role in preserving collections and making them accessible to the public. Another possible implication is that museums can enlarge their visibility through digital content, both because they have not digitized and due to the dimension of their digital content. This goal might be achieved by sharing the staff with specific expertise with other institutions or recruiting volunteers and involving local communities in common tasks (so that professionals could dedicate themselves to more skilled undertakings). An alternative might be to network with local universities so as to benefit from practitioners in the digital field. Last but not least, these findings could raise the awareness that museums are facing the problem of making stored collections accessible, thereby increasing the trust in museums from the general public.

Digitization of collections is one alternative strategy adopted by a plethora of museums so to increase the accessibility of collections. This solution boasts many advantages inasmuch as it overcomes many of the typical disadvantages of the other strategies, such as geographical constraints. Moreover, people can enjoy collections and museums can ensure the adequate preservation of them. Thus, the digitization of items is the epitome of accessibility since, potentially, all collections can be made accessible, and museums can take care of them simultaneously.

The study highlights the benefits of digital access and compares it with physical access. In addition, the research sheds light on how documentation supports collection management and increases accessibility.

This paper aims to analyse the valuation of cultural products and explores what this process means for organizations involved in their production and marketing.

The authors develop the arguments using a number of mini-cases and industry examples.

The main thesis is that the meaningfulness and value ambiguity of cultural products shift the focus of valuation away from the products themselves towards how certain agents in the socio-cultural environment identify and certify these products. This paper discuss how valuation takes place via selection systems and how the nature of cultural products drives the dominance of one selection system over others.

Theories on value creation needs to take consideration of the critical role played by the selection system instead of just the firms that produce these products.

Organizations engaged in producing highly symbolic products need to manage selection systems and related industry dynamics to establish an enduring competitive advantage.

Value creation is a collective social efforts. Every member of the society can play a central role in this process. Better engaging various member of the society to enable them actively participate in the value creation process is what organizations today need to consider, instead of just treating individuals in the society as a “customer” who only passively consume. This research calls for the true empowerment of every member of the society to facilitate collective creativity and participation in the value creation endeavour that benefits the entire society as a whole.

It is the first paper that has created a conceptual link between the type of selection system and product categories. In other words, it takes existing literature on value creation and selection system one step further by creating the alignment or match between types of selection system and types of product categories. Therefore, it offers academics and practitioners a much detailed understanding on how value creation is conducted across different product categories.

The purpose of this paper is to compare and evaluate how the governments in six Asian countries have dealt with selected grand corruption scandals.

This paper is based on the comparative analysis of 11 corruption scandals examined in the six articles on India, Japan, Macau, Malaysia, Philippines and Singapore included in this special issue of Public Administration and Policy.

The responses of the governments in the six countries depend on the strength of their political will in combating corruption. The responses of the governments in Malaysia, Philippines, India and Japan reflect their weak political will in combating corruption and lack of accountability of the corrupt offenders. By contrast, the strong political will of the governments in Singapore and Macau is reflected in the investigation and punishment of the corrupt offenders without any cover-up of the scandals.

The findings would be of interest to scholars, policymakers and anti-corruption practitioners and activists.

Background: Educational institutions are strategic tools in disseminating knowledge on Sustainable Development Goals (SDGs) since education is an effective developmental tool. All the 17 SDGs are tied in one way or the other to education, that is, the ability of people to learn and apply. This study applies unorthodox theories which include convergence models, neo-functionalism, intergovernmentalism, neorealism and the Hofstede model to explain how educational institutions are an essential enabling environment which accelerates the attainment of SDGs.

Methods: These factors are analysed in the context of the new coronavirus (COVID-19) pandemic. Empirically, some university case studies were highlighted in addition to unclear modus operandi, small, fragmented and heterogeneous markets and economies, political stability, deficient political will, and lack of standardisation of products and procedures among other factors. These dynamics affect both the quality of educational institutions and the quality of education thereby directly or indirectly affecting the attainment of the 17 SDGs and are compounded with the emergence of the coronavirus pandemic.

Results: The study reveals that acceleration of the 17 SDGs will require a holistic approach as opposed to silos (scientific, economic, political, academic) which usually emerge when pursuing overarching goals of this magnitude.

Conclusions: It concludes that accelerating progress towards the attainment of SDGs will not only require dynamic and visionary leadership but also well-functioning institutions which are based on economic feasibility as opposed to political alliances. Priorities should be placed on addressing poverty, inequality and quality education. Moreover, partnerships will be key in achieving sustainability especially given that the COVID-19 pandemic has compounded existing challenges.

The twenty-first century education system seeks to meet the societal demands of economic effectiveness and the unique professional development needs of individuals. This paper aims to discuss the qualities of competence-oriented educational processes and the recent movement towards competence-based curricula in higher education.

This study follows a systematic literature review (SLR) methodology to explore the concept of competence within the context of educational science. The subsequent thematic synthesis analyses the findings of reviewed publications regarding graduate attributes in competence-oriented higher education and their perspectives and working-life expectations on exit profiles.

Interest in competence-oriented education, training and learning has grown in recent years, resulting in numerous theoretical and technical pedagogical applications in higher education. Nonetheless, ambiguous terminology presents a significant challenge, which is demonstrated by the inconsistent language of the study's results. Moreover, there is an obvious need for teachers' in-service training. The qualitative synthesis of this article will be useful for both educational and working life sectors to inform and promote different perspectives on competence-oriented educational processes. A clear articulation of competences is crucial for reforming higher education to meet students' interests and recognise their work-life needs.

The concept of competence has been under-investigated in higher education research and practices. This study offers novel insights and practical implications for competence-oriented learning concerning the paradigmatic change across higher education.