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This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

Cyberloafing is an organization-directed counterproductive work behavior (CWB). One stream of literature deems cyberloafing to be bad for organizations and their employees, while another suggests cyberloafing is a coping response to stressful work events. Our work contributes to the latter stream of literature. The key objective of our study is to examine whether cyberloafing could be a means to cope with a stressful work event-abusive supervision, and if yes, what mediating and boundary conditions are involved. For this investigation, the authors leveraged the Stressor-Emotion-CWB theory which posits that individuals engage in CWB to cope with the negative affect generated by the stressors and that this relationship is moderated at the first stage by personality traits.

Using a multi-wave survey design, the authors collected data from 357 employees working in an Indian IT firm. Results revealed support for three out of the four hypotheses.

Based on the Stressor-Emotion-CWB theory, the authors found that work-related negative affect fully mediated the positive relationship between abusive supervision and cyberloafing, and work locus of control (WLOC) moderated the positive relationship between abusive supervision and work-related negative affect. The authors did not find any evidence of a direct relationship between abusive supervision and cyberloafing. Also, the positive indirect relationship between abusive supervision and cyberloafing through work-related negative affect was moderated at the first stage by the WLOC such that the indirect effect was stronger (weaker) at high (low) levels of WLOC.

This work demonstrates that cyberloafing could be a way for employees to cope with their abusive supervisors.

In 2020, an outbreak of Salmonella Stanley linked to imported dried wood ear mushrooms affected 55 individuals in the United States of America. These mushrooms, commonly used in Asian cuisine, require processing, like rehydration and cutting, before serving. The US Centres for Disease Control and Prevention advise food preparers to use boiling water for rehydration to inactivate vegetative bacterial pathogens. Little is known about how food handlers prepare this ethnic ingredient and which handling procedures could enable Salmonella proliferation.

This study used content analysis to investigate handling practices for dried wood ear mushrooms as demonstrated in YouTube recipe videos and to identify food safety implications during handling of the product. A total of 125 Chinese- and English-language YouTube videos were analysed.

Major steps in handling procedures were identified, including rehydration, cutting/tearing and blanching. Around 62% of the videos failed to specify the water temperature for rehydration. Only three videos specified a water temperature of 100 °C for rehydrating the mushrooms, and 36% of the videos did not specify the soaking duration. Only one video showed handwashing, cleaning and sanitising of surfaces when handling the dried wood ear mushrooms.

This study found that most YouTube videos provided vague and inconsistent descriptions of the rehydration procedure, including water temperature and soaking duration. Food preparers were advised to use boiling water for rehydration to inactivate vegetative bacterial pathogens. However, boiling water alone is insufficient to inactivate all bacterial spores. Extended periods of soaking and storage could be of concern for spore germination and bacterial growth. More validation studies need to be conducted to provide guidance on how to safely handle the mushrooms.

This study will make a distinctive contribution to the field of food safety by being the first to investigate the handling procedure of a unique ethnic food ingredient, dried wood ear mushrooms, which has been linked to a previous outbreak and multiple recalls in the United States of America. The valuable data collected from this study can help target food handling education as well as influence future microbial validation study design and risk assessment.

Women’s empowerment remains a key development challenge in Kenya. The purpose of this study is to attempt to understand the status of women’s empowerment and the key contributors to their disempowerment in Kenya’s aquaculture sector.

A cross-sectional survey was conducted on 534 male and female fish farmers from 300 households drawn from six counties in Kenya (Kakamega, Kisumu, Kisii, Kiambu, Meru and Nyeri). The Abbreviated Women’s Empowerment in Agriculture Index (A-WEAI) was adapted to Abbreviated Women’s Empowerment in Fisheries and Aquaculture Index (A-WEFI) to suit the aquaculture and fisheries sub-sector. The adapted A-WEFI was then used to estimate and the status of women’s and men’s using five domains of empowerment (5DE) and a gender parity index (GPI). Data were analysed using descriptive statistics, Cramer’s V and sensitivity analysis as test statistics.

About 86% of the men and 80% of the women were classified as empowered. The mean score of the 5DE was 0.93 and 0.95 for women and men, respectively. In addition, 82% of the households achieved gender parity, suggesting that for such households, empowerment of men was no greater than that of women. Overall, the results suggest no major differences between the empowerment of women and men. Findings suggest areas of improvement in empowerment: when observed separately, women report lack of agency in production, resource, time-use and allocation and leadership.

This paper adapts the A-WEAI to the fisheries and aquaculture context, in bid to bridge the gap in standard women’s empowerment measurement methods in this area. Also, there are limited empirical studies on the multifaceted empowerment of women in aquaculture in Kenya. The findings are meant to serve as a point of reference for policymakers, as they develop gender-responsive intervention programmes, and in implementing gender mainstreaming in Kenya.

Exploratory search activities are ubiquitous in various information systems. Much potentially useful or even serendipitous information is discovered during the exploratory search process. Given its irreplaceable role in information systems, exploratory search has attracted growing attention from the information system community. Since few studies have methodically reviewed current publications, researchers and practitioners are unable to take full advantage of existing achievements, which, in turn, limits their progress in this field. Through a literature review, this study aims to recapitulate important research topics of exploratory search in information systems, providing a research landscape of exploratory search.

Automatic and manual searches were performed on seven reputable databases to collect relevant literature published between January 2005 and July 2023. The literature pool contains 146 primary studies on exploratory search in information system research.

This study recapitulated five important topics of exploratory search, namely, conceptual frameworks, theoretical frameworks, influencing factors, design features and evaluation metrics. Moreover, this review revealed research gaps in current studies and proposed a knowledge framework and a research agenda for future studies.

This study has important implications for beginners to quickly get a snapshot of exploratory search studies, for researchers to re-align current research or discover new interesting issues, and for practitioners to design information systems that support exploratory search.

The purpose of this paper is to describe an innovative approach to overcoming a common dilemma in designing negotiation simulations – that of situating a simulation in a real-life or fictitious context. This binary choice, which the authors call the negotiation designer’s dilemma, has profound implications for the types of learning activities and outcomes that can be integrated into the overall learning experience. As a way of overcoming the trade-offs inherent in this dilemma, the authors developed what they term hybrid simulations, which blend elements of fact and fiction in its contextual design in a particular way.

The authors were part of a negotiation simulation design team that used Design Thinking to understand the negotiation designer’s dilemma and to prototype and test a corresponding solution.

This paper demonstrates the benefits, potential applications and the how-to of hybrid simulations within the context of two such simulations the authors have designed at two different Swiss business schools. This paper concludes by discussing the potential and limitations for the application of hybrid simulations, as well as areas of potential further development.

The concept of a hybrid negotiation is a novel design trick that can be used in a variety of negotiation simulation contexts.