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Open Access
Article
Publication date: 13 October 2023

Zack Enslin, Elda du Toit and Mangwakong Faith Puane

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to…

Abstract

Purpose

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

Design/methodology/approach

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

Findings

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

Originality/value

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 11 April 2023

Christopher Mackin

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a…

2440

Abstract

Purpose

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

Design/methodology/approach

There is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.

Findings

Four meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

Research limitations/implications

No hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.

Practical implications

The ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.

Social implications

The concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.

Originality/value

This study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.

Details

Journal of Participation and Employee Ownership, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-7641

Keywords

Open Access
Article
Publication date: 28 November 2023

Jannik Kretschmer and Peter Winkler

The debate on digitalization in the public relations (PR) literature has fragmented considerably over the past decade because of its focus on upcoming media-technological…

Abstract

Purpose

The debate on digitalization in the public relations (PR) literature has fragmented considerably over the past decade because of its focus on upcoming media-technological innovations, required professional skills and management concepts. Yet the field has difficulties in developing an integrative perspective on the implications of digitalization as a broader socio-technological transformation with a balanced consideration of prospects and risks.

Design/methodology/approach

This paper proposes an integrative perspective that focuses more on the enduring imaginaries of how digitalization can transform society for better or worse. It traces the historical roots of five imaginaries of digitalization, which have already emerged over the past century yet have experienced a significant revival and popularization in the current debate. Based on these five imaginaries, the authors performed a narrative literature review of the digitalization debate in 10 leading PR journals from 2010 to 2022.

Findings

The five imaginaries allow for a systematization of the fragmented digitalization debate in the field, reconstructing recurrent narratives, prospects and risks.

Originality/value

The originality of this contribution lies in its reconstructive approach, tracing societal imaginaries of digitalization and their impact on the current disciplinary debate. This approach provides context for a balanced assessment of and engagement with upcoming, increasingly fragmented digital advancements in PR research and practice.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

Open Access
Article
Publication date: 14 May 2024

Bernadette Nooij, Claire van Teunenbroek, Christine Teelken and Marcel Veenswijk

Our study centered on activity-based workspaces (ABWs), unassigned open-plan configurations where users’ activities determine the workplace. These workspaces are conceived and…

Abstract

Purpose

Our study centered on activity-based workspaces (ABWs), unassigned open-plan configurations where users’ activities determine the workplace. These workspaces are conceived and shaped by accommodation professionals (APs) like managers and architects and are loaded with their ideas, ideals, norms and values; therefore, they are normative and hegemonic. Previous research has largely failed to consider how APs’ spatial conceptions materialize in the workplace. To address this omission, we adopted a narrative approach to study APs’ impact during the conceptualization stage.

Design/methodology/approach

The data were collected via a 10-year at-home ethnographic study at a Dutch university, including observations, interviews, documents and reports. Studying the researchers’ organization allowed for a longitudinal research approach and participative observations. The data focused on the narrative techniques of APs when establishing an ABW.

Findings

In introducing ABWs, APs resorted to two principal narrative strategies. Firstly, the ABW concept was lauded as a solution to a host of existing problems. Yet, in the face of shortcomings, lecturers were often blamed.

Originality/value

Despite the considerable influence of APs on both the physical layout of workspaces and the nature of academic labor, there is little insight into their conceptions of the academic workspace. Our research contributes a novel perspective by revealing how APs’ workspace conceptions drive the narratives that underpin the roll-out of ABWs and how they construct narratives of success and failure.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 22 August 2023

Gesa Birnkraut and Marlene Eimterbäumer

The purpose of this paper is to describe a case study from the master program management in nonprofit organizations at the University of Applied Sciences in Osnabrück, Germany and…

Abstract

Purpose

The purpose of this paper is to describe a case study from the master program management in nonprofit organizations at the University of Applied Sciences in Osnabrück, Germany and show how this case of innovative teaching helps to educate responsible managers for the world of tomorrow.

Design/methodology/approach

The authors developed a model of a think tank to create a surrounding for students to learn about models and theories such as systems thinking and social innovations and work with practical instruments like the business canvas and design thinking. The objective was for the students to work on solutions for societal challenges.

Findings

The main findings were twofold: First, it is clear that the objective of the case was met. The evaluation at the end of both iterations made it clear, that the result is important for the students and something that they can embrace as their own. Second, the students show intense problems with the freedom that they get. It is very interesting how students are primed to perform in the regulation given by professors. Once these frameworks are loosened, they seem lost.

Originality/value

The value lies in the creation of a model that can be used by multiple professors in very different management studies. Through the model students can be taught to solve societal problems.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 17 October 2023

Kiran Bharatam Kaundinya

Healthcare systems receive criticism from both providers and recipients. The diversity in these systems throughout the world makes innovation and change difficult. However, a…

Abstract

Purpose

Healthcare systems receive criticism from both providers and recipients. The diversity in these systems throughout the world makes innovation and change difficult. However, a structured analysis of healthcare systems is crucial to identify areas for improvement and to share best practices for the betterment of healthcare throughout the world.

Design/methodology/approach

The paper uses organizational theory as an unbiased tool for evaluating healthcare systems. This theory analyses healthcare systems across five dimensions: environment, culture, social structure, physical structure and technology. This analysis provides an in-depth understanding of the organization's surroundings, formation and function. It offers a lens through which healthcare systems can be envisioned and establishes a vocabulary for communication.

Findings

Organizational theory presents a multifaceted approach to initiate assessments aiming to enhance existing healthcare systems and customize them to serve all stakeholders within the focused ecosystem. It alters the dynamics of criticism and presents an opportunity to sustainably address unforeseen healthcare challenges in the future. As the author proceeds to understand healthcare organizations through the perspective of organizational theory, the author also uncovers subtle yet crucial issues such as resource dependence, cultural clashes, organizational silence, bureaucracy, hierarchy, ethics, values, engagement and burnout.

Originality/value

This paper was crafted from a collaborative paper for the final of a master's degree. A collaboration was conceptualized using organisation theory as the tool to align processes and achieve successful outcome. The narrative of the collaboration has been edited and paper presented highlighting the importance of the tool of organisation theory in healthcare systems.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 22 May 2023

P.K. Nandram, A.J. Brouwer and H.P.A.J. Langendijk

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

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Abstract

Purpose

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

Design/methodology/approach

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

Findings

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

Research limitations/implications

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

Practical implications

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Originality/value

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 12 February 2024

Sumith Gopura and Ayesha Wickramasinghe

This paper examines the socio-emotional identities of handloom artisans in Sri Lanka as a novel technique for new product development.

Abstract

Purpose

This paper examines the socio-emotional identities of handloom artisans in Sri Lanka as a novel technique for new product development.

Design/methodology/approach

Qualitative research methods, including observational research and semi-structured interviews with 27 artisans from different handloom communities in Sri Lanka were conducted and analyzed in thematic approach.

Findings

By highlighting the maker of the craft through their socio-emotional identities in an artisan-oriented approach, this paper provides insight into new product development for handloom in alignment with up-and-coming trends. Ultimately, this can increase the demand for handloom and sustain the sector in both local and international fashion markets.

Originality/value

This research study is one of the first of its kind to propose a novel approach for artisan-oriented product development through the application of artisans’ socio-emotional identities.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 16 April 2024

Xiaolin Sun and Eugene Ch’ng

This article examines curatorial practices, both traditional and digital, in the Guizhou Provincial Museum’s ethnic exhibition to assess their effectiveness in representing ethnic…

Abstract

Purpose

This article examines curatorial practices, both traditional and digital, in the Guizhou Provincial Museum’s ethnic exhibition to assess their effectiveness in representing ethnic minority cultures, fostering learning and inspiring curiosity about ethnic textiles and costumes and associated cultures. It also explores audience expectations concerning digital technology use in future exhibitions.

Design/methodology/approach

A mixed-methods approach was employed, where visitor data were collected through questionnaires, together with interviews with expert, museum professionals and ethnic minority textile practitioners. Their expertise proved instrumental in shaping the design of the study and enhancing the overall visitor experience, and thus fostering a deeper appreciation and understanding of ethnic minority cultures.

Findings

Visitors were generally satisfied with the exhibition, valuing their educational experience on ethnic textiles and cultures. There is a notable demand for more immersive digital technologies in museum exhibitions. The study underscores the importance of participatory design with stakeholders, especially ethnic minority groups, for genuine and compelling cultural representation.

Originality/value

This study delves into the potentials of digital technologies in the curation of ethnic minority textiles, particularly for enhancing education and cultural communication. Ethnic textiles and costumes provide rich sensory experience, and they carry deep cultural significance, especially during festive occasions. Our findings bridge this gap; they offer insights for museums aiming to deepen the visitor experiences and understanding of ethnic cultures through the use of digital technologies.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 16 April 2024

Rebecca Rogers, Martille Elias, LaTisha Smith and Melinda Scheetz

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy…

Abstract

Purpose

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).

Design/methodology/approach

We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.

Findings

Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.

Originality/value

This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.

Details

School-University Partnerships, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1935-7125

Keywords

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