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1 – 10 of 26Nicola Sum, Reshmi Lahiri-Roy and Nish Belford
Identity, positioning and possibilities intersect differently for South Asian women in white academia. Within a broader migrant community that defines Australian life, these…
Abstract
Purpose
Identity, positioning and possibilities intersect differently for South Asian women in white academia. Within a broader migrant community that defines Australian life, these identities and positioning imply great possibility, but pursuing such pathways within academia is a walk on the last strand of resilience. This paper explores this tension of possibilities and constraints, using hope theory to highlight the cognitive resistance evident in the narratives of three South Asian women in Australian academia.
Design/methodology/approach
The authors use collaborative autoethnography to share their narratives of working in Australian universities at three different stages of careers, utilising Snyder's model of hope theory to interrogate their own goal-setting behaviours, pathways and agentic thinking.
Findings
The authors propose that hope as a cognitive state informs resistance and enables aspirations to contribute within academia in meaningful ways whilst navigating the terrain of inequitable structures.
Originality/value
The authors' use of hope theory as a lens on the intersectional experiences of career making, building and progression is a new contribution to scholarship on marginalised women in white academe and the ways in which the pathways of resistance are identified.
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Alyssa Dana Adomaitis, Diana Saiki and Juan del Pozo Severino
This study examined perceived brand attractiveness of and identification with fashion luxury brands given different levels of sexuality in advertisements. Sex in advertisements…
Abstract
Purpose
This study examined perceived brand attractiveness of and identification with fashion luxury brands given different levels of sexuality in advertisements. Sex in advertisements has become increasingly more common to generate attention and interest in fashion luxury products, with limited research on its influence on the consumer. However, the use of sexuality in luxury advertisements may counter the ethical expectations of brands by the current consumer in the United States.
Design/methodology/approach
A sample of 1,266 males and females completed a survey on brand attractiveness and identification after examining an advertisement of a luxury fashion product. Participants were assigned an advertisement that featured a same-gendered model at one of four levels of sexuality (fully clothed to nude). IBM SPSS Statistics was used to analyze the data which included descriptive statistics and a two-way multivariate analysis of variance followed by an analysis of variance.
Findings
The results indicated that less sexuality in luxury advertisements was better in generating attractiveness to and identification with the brand. The advertisements with models fully clothed were rated highest on brand attractiveness and identification. These relationships were statistically significant among groups of men and women.
Originality/value
These findings are important to scholars and marketers of luxury brands as sexuality in luxury brands continues to increase and becomes more provocative, as well as socially conscious.
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Iftekhar Ahmed and Tanjina Khan
Fresh out of the two-century-old British legacy, Bangladesh, formerly known as East Pakistan from 1947 to 1971, was searching for a post-colonial architectural style. Colonial…
Abstract
Purpose
Fresh out of the two-century-old British legacy, Bangladesh, formerly known as East Pakistan from 1947 to 1971, was searching for a post-colonial architectural style. Colonial architecture in the region in general often imposed imported European elements, ignoring the preceding legacies of the Sultanate and the Mughals. The critical challenge was to find a balance between the prevailing high modernism in architecture and the local vernacular and climatic forces. The Pakistani government invited international architects to fill the gap left by a non-existent local architectural industry. Unfortunately, their work has rarely been properly analyzed. With selected case studies, this paper analyzes their work in an attempt to explore their contribution to creating a national architectural identity.
Design/methodology/approach
This study uses a case study approach with selected architectural projects from the period. It uses research tools such as systematic analysis of drawings, volumes and photographs and archival research.
Findings
The international architects took inspiration from the strong vernacular and climatic forces of the region. The resultant expressions of the two-decade-long search in their combined body of work are some of the finest examples of vernacular and climate-responsive architecture in the region. They transcended the regular international style and became context-specific and unique. The quest for East Pakistan's post-colonial architectural identity was partially met by the newly found identity through vernacular and climate-responsive adaptation in architecture.
Originality/value
This study explores how a unified vernacular and climate-responsive adaptations potentially shaped the post-colonial architectural identity of the region. No prior study exists on this issue for the time period.
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Anna M. Cianci and George T. Tsakumis
The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that…
Abstract
Purpose
The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.
Design/methodology/approach
This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.
Findings
Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.
Practical implications
The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.
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Tawnee Chies and Marcos Mazieri
The emphasis on short-term by project-based firms (PBFs) implies the adoption of project efficiency and impact on the team as project success drivers in PBFs context. Good…
Abstract
Purpose
The emphasis on short-term by project-based firms (PBFs) implies the adoption of project efficiency and impact on the team as project success drivers in PBFs context. Good performance by employees, as individuals in a team, can be explained by their behaviors, associated with goal orientation theory. Learning and performance orientations are associated with teams’ effectiveness and overall project performance. The purpose of this paper is to analyze the relationships between the dimensions of goal orientation, especially learning orientation, and project efficiency and impact on the team, in PBFs context.
Design/methodology/approach
A quantitative approach was adopted, based on data from a survey of 714 respondents, representing project managers, that turned into a valid sample of 315 composed only by PBFs respondents. The results were analyzed through multiple linear regression and, mainly, mediation analysis methods.
Findings
Performance-avoid orientation is a predictor of project efficiency; performance-prove orientation, a predictor of impact on the team. Learning orientation relates positively to both project success criteria. Project managers should balance/induce the proper orientation within the team, favoring learning orientation according to the results, to have short-term project success in PBFs.
Originality/value
There is a direct relationship between learning orientation and project efficiency, but it is fully mediated by impact on the team, which it was not found in previous studies. This study argues that they are not parallel constructs, constituent parts of equal weight in project success, but that impact on the team precedes project efficiency when learning orientation is considered.
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Fashion brands are one of the strongest means of expressing consumers identity. This study explores and empirically validates the concepts of brand love and hate for masstige…
Abstract
Purpose
Fashion brands are one of the strongest means of expressing consumers identity. This study explores and empirically validates the concepts of brand love and hate for masstige fashion brands from the purview of emerging markets. This study deciphers three components of masstige fashion brand promise through the lens of hedonic identity, uniqueness and expected social gains for the affluent middle-class consumers. The model is complemented by the impact of environmental and society’s well-being.
Design/methodology/approach
Empirical evidence was obtained through an online survey in India. Total of 222 complete responses were used to test hypotheses by fitting a model with the partial least squares algorithm.
Findings
Fashion brand love is triggered by consumers’ hedonic identity and expected social gains. Brand hate is fuelled by environmental and societal well-being concerns, expected social gains and uniqueness. Theoretical contribution is threefold: First, the relevance of social and environmental consequences reflecting consumers’ accepted responsibility for their masstige consumption is introduced. Second, the study deciphers the emotions related to masstige brand love and brand hate for emerging market’s affluent middle-class. Third, empirical results contribute to the ongoing discussion on whether brand hate and love are two distinct concepts or collapse to be two extremes of one and the same continuum.
Practical implications
Middle-class consumers in India are strict in their avoidance and rejection of the lower classes’ preferred fashion brands. Targeting must consider the social classes hierarchy. Marketing-mix design, particularly prices and distribution networks, need to enable a distinction between the social classes.
Social implications
Masstige fashion brand love and hate turn out to be two distinct constructs that co-exist rather than being two extremes of one and the same dimension.
Originality/value
Indian middle-class consumers satisfy their need of environmental and social caretaking by avoidance and brand hate but continue to choose masstige brands to demonstrate social status and are not modernizing their traditional accumulative materialism.
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This paper aims to systematically unpack the ideal of organizational transparency by tracing the concept's origins in the era of Enlightenment. Based on a genealogical…
Abstract
Purpose
This paper aims to systematically unpack the ideal of organizational transparency by tracing the concept's origins in the era of Enlightenment. Based on a genealogical reconstruction, the article explores different transparency understandings in key areas of online public relations (PR) and discusses the opportunities and challenges they present for the field.
Design/methodology/approach
This is a conceptual paper that unfolds a genealogical reconstruction to uncover different transparency ideals of modernity. These perspectives are then transferred to the field of online PR to discuss their ethical and practical implications in the context of digitalization.
Findings
Claims for transparency manifest in three distinct ideals, namely normative, instrumental and expressive transparency, which are also pursued in online PR. These ideals are related to associated concepts, like dialogue, control and authenticity, which serve as transparency proxies. Moreover, each transparency ideal inherits an ambivalence that presents unique opportunities and challenges for PR practitioners.
Practical implications
Instead of an unquestioned belief in the ideal of organizational transparency, the paper urges communication practitioners to critically reflect on the ambivalent nature of different transparency regimes in the context of digitalization and provides initial recommendations on how to manage digital transparency in online PR responsibly.
Originality/value
The paper contributes to the vivid debate surrounding organizational transparency in the context of digitalization by offering a novel and systematic analysis of the multifaced concept of transparency while opening new research avenues for further conceptual and empirical research.
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As innovations introduce novel benefits to customers, they would need to be positioned in a way that sets them apart in the market. The purpose of this paper is to propose a novel…
Abstract
Purpose
As innovations introduce novel benefits to customers, they would need to be positioned in a way that sets them apart in the market. The purpose of this paper is to propose a novel approach for the positioning of innovations with the use of the customer imagination and, specifically, mental movies.
Design/methodology/approach
Using the schema approach as this study’s theoretical framework, the author proposes that innovations could be positioned using moving pictures (i.e. mental movies) instead of mental pictures (the approach traditionally taken).
Findings
A new conceptual framework for the positioning of innovations using mental movies is presented. In the framework, this study outlines how innovations can be positioned with the use of mental movies, and why such an approach would be beneficial. The framework outlines mixed reality, i.e. augmented reality, augmented virtuality and virtuality, as well as the metaverse and gaming as avenues for positioning innovations using mental movies. On the benefit side, the framework identifies successful market introductions, engagement and stickiness, memorability and positive emotions, uniqueness and differentiation and market share as the concrete benefits that can be achieved with this type of positioning.
Originality/value
The framework provides a novel approach for the positioning of innovations. It departs from existing literature by proposing that innovations can be positioned using mental movies. The framework also identifies why this approach would be beneficial for marketers and managers and provides concrete guidelines for how such a positioning can be achieved in the market.
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This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…
Abstract
Purpose
This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.
Design/methodology/approach
I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.
Findings
This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.
Originality/value
Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.
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Edmond Manahasa, Odeta Manahasa, Thomas Leduc and Marie-Paule Halgand
This research aims to develop a method for defining the identity of multilayered neighbourhoods by taking a case study in Nantes/France. It utilizes the urban identity concept to…
Abstract
Purpose
This research aims to develop a method for defining the identity of multilayered neighbourhoods by taking a case study in Nantes/France. It utilizes the urban identity concept to achieve this goal, which is defined by physical and identificatory relation to the neighbourhood.
Design/methodology/approach
The methodology includes historical periodical analysis, housing form and architectural stylistic definition, visualization and geographic information system (GIS) mapping. The research conducts spatial analysis to reveal the physical component of the urban identity of the neighbourhood and interviews (No = 50) with dwellers for the identificatory relation, asking about neighbourhood tangible/non-tangible elements. All these data are mapped through GIS.
Findings
The study found that the physical component is defined by three urban layers (identified as industrial, reconstruction and development, and post-industrial) and eleven housing typologies. As for the identificatory relation, the authors found that the interviewees mostly identified with their neighbourhood, whereas a minority did not. The most important form of identification with the neighbourhood was its atmosphere, and as reasons were given, the neighbourhood's positively evaluated quality, good location and social values.
Originality/value
It proposes the definition of the physical component through urban layers and housing typologies. The identificatory relation also considers the identification of the residents with the neighbourhood's tangible/non-tangible urban elements.
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