Search results
1 – 3 of 3Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin
This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…
Abstract
Purpose
This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.
Design/methodology/approach
This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.
Findings
The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.
Practical implications
This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.
Originality/value
This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.
Details
Keywords
Shahid Rasool, Hasan Aydin and Jingshun Zhang
The purpose of this quantitative study was to fill the knowledge gap and to investigate relationships between cultural background and various demographic factors influencing…
Abstract
Purpose
The purpose of this quantitative study was to fill the knowledge gap and to investigate relationships between cultural background and various demographic factors influencing parental involvement behaviors that prompt them to engage in their children's academic activities.
Design/methodology/approach
A quantitative research method was used to collect data to answer research questions and explore relationships between variables (Fraenkel et al., 2015). The researchers created the survey on Qualtrics and conducted a pilot study to improve the survey based on the recommendations of the pilot study's participants. Some items were reworded suggested by an expert committee to finalize the instrument. This survey mainly consisted of two sections to collect data on participants' demographics and cultural background. The participants used multiple-choice options to answer items pertaining to family demographics. They were asked to use a 5-point Likert scale: very often = 5, often = 4, sometimes = 3, rarely = 2 and never = 1 to respond to survey items regarding cultural background and parental involvement behaviors.
Findings
The correlation coefficient showed a statistically significant relationship between parents' expectations, educational level and their involvement behaviors in children's academic achievement. However, parents' income and cultural background had no statistically significant relationships with parental involvement in their children's academic achievement.
Research limitations/implications
The results of this study have potentially broad implications for educational leaders, policymakers, educators and parents to develop policies for diverse students to enhance their educational achievements.
Originality/value
The researchers reviewed extensive literature and found the gap in regional studies particularly related to one of the fastest-growing, financially stable and highly educated ethnic groups in the country. The researchers developed a brand new instrument on Qualtrics and distributed a survey via online and direct administration to collect primary data from 200 participants.
Details
Keywords
Claudia Sevilla-Sevilla, Adrián Mendieta-Aragón and Luis Manuel Ruiz-Gómez
Drones have become an important element within hospitality and tourism. The purpose of this study is to identify the corpus of knowledge and create a research agenda that…
Abstract
Purpose
Drones have become an important element within hospitality and tourism. The purpose of this study is to identify the corpus of knowledge and create a research agenda that establishes appropriate guidelines for future study of drone application in hospitality and tourism.
Design/methodology/approach
This work has been undertaken using a mixed-methods approach that combines quantitative and qualitative research and includes a review of the literature related to the study of drone use in hospitality and tourism.
Findings
The mixed-methods review identified gaps in the research, potential areas of study to enhance the scientific literature and potential uses of drones in tourism and hospitality for researchers, consumers and industry professionals.
Originality/value
This study makes an original contribution by establishing an integrated framework, which led to a synthesis of the research corpus and provided a holistic conceptualisation of the relationship between tourism and drones. In addition, the research agenda proposed will help boost and consolidate this emerging field of research.
目的
无人机已经成为接待和旅游中的一个重要元素。本研究的主要目的是确定知识库, 并建立一个研究议程, 为未来无人机在酒店和旅游业的应用研究建立适当的指导方针。
设计/方法论/方法
这项工作采用了混合方法, 将定量和定性研究结合起来, 包括对与酒店和旅游业中无人机使用研究有关的文献进行回顾。
结果
混合方法审查确定了研究中的差距、加强科学文献的潜在研究领域, 以及研究人员、消费者和行业专业人士在旅游和酒店业的无人机应用潜力。
原创性
这项研究通过建立一个综合框架做出了原创性的贡献, 它综合合成了研究语料库, 并对旅游和无人机之间的关系提供了一个整体的概念化。此外, 提出的研究议程将有助于促进和巩固这一新兴的研究领域。
Objetivo
Los drones se han convertido en un elemento importante dentro de la hostelería y el turismo. El objetivo principal de este estudio es identificar el corpus de conocimiento y crear una agenda de investigación que establezca las directrices adecuadas para el estudio futuro de la aplicación de los drones en la hostelería y el turismo.
Diseño/metodología/enfoque
Este trabajo se ha realizado utilizando un enfoque de métodos mixtos que combina la investigación cuantitativa y cualitativa e incluye una revisión de la literatura relacionada con el estudio del uso de drones en hostelería y turismo.
Resultados
La revisión de métodos mixtos identificó lagunas en la investigación, áreas potenciales de estudio para mejorar la literatura científica y potencial de las aplicaciones de los drones en el turismo y la hostelería para investigadores, consumidores y profesionales del sector.
Originalidad/interés
Este estudio aporta una contribución original al establecer un marco integrado, que conduce a una síntesis del corpus de investigación y proporciona una conceptualización holística de la relación entre el turismo y los drones. Además, la agenda de investigación propuesta contribuirá a impulsar y consolidar este campo de investigación emergente.
Details