Search results
1 – 10 of 20Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter
Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only…
Abstract
Purpose
Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.
Design/methodology/approach
This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.
Findings
This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.
Originality/value
To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.
Details
Keywords
Matthew Hanchard, Peter Merrington, Bridgette Wessels and Simeon Yates
This paper focuses on patterns of film consumption within cultural consumption more broadly to assess trends in consumerism such as eclectic consumption, individualised…
Abstract
This paper focuses on patterns of film consumption within cultural consumption more broadly to assess trends in consumerism such as eclectic consumption, individualised consumption and omnivorous/univorous consumption and whether economic background and status feature in shaping cultural consumption. We focus on film because it is widely consumed, online and offline, and has many genres that vary in terms of perceived artistic and entertainment value. In broad terms, film is differentiated between mainstream commercially driven film such as Hollywood blockbusters, middlebrow “feel good” movies and independent arthouse and foreign language film. Our empirical statistical analysis shows that film consumers watch a wide range of genres. However, films deemed to hold artistic value such as arthouse and foreign language feature as part of broad and wide-ranging pattern of consumption of film that attracts its own dedicated consumers. Though we found that social and economic factors remain predictors of cultural consumption the overall picture is more complex than a simple direct correspondence and perceptions of other cultural forms also play a role. Those likely to consume arthouse and foreign language film consume other film genres and other cultural forms genres and those who “prefer” arthouse and foreign language film have slightly more constrained socio-economic characteristics. Overall, we find that economic and cultural factors such income, education, and wider consumption of culture are significant in patterns of film consumption.
Details
Keywords
Jody Heymann, Bijetri Bose, Willetta Waisath, Amy Raub and Michael McCormack
There is substantial evidence of discrimination at work across countries and powerful evidence that antidiscrimination laws can make a difference. This study examines the extent…
Abstract
Purpose
There is substantial evidence of discrimination at work across countries and powerful evidence that antidiscrimination laws can make a difference. This study examines the extent of protections from discrimination at work in countries around the world and which groups were best covered.
Design/methodology/approach
This study assesses legal protections in hiring, pay, promotions/demotions, terminations and harassment for 13 different groups across 193 countries using a database the authors created based on analysis of labor codes, antidiscrimination legislation, equal opportunity legislation and penal codes. Differences in levels of protection were examined across social groups and areas of work, as well as by country income level using Chi-square tests.
Findings
Protection from gender and racial/ethnic discrimination at work was the most common, and protection across migrant status, foreign national origin, sexual orientation and gender identity was among the least. For all groups, discrimination was more often prohibited in hiring than in promotion/demotion. There was inconsistent protection from harassment and retaliation.
Research limitations/implications
Addressing discrimination at work will require a broad range of synergistic approaches including guaranteeing equal legal rights, implementation and enforcement of laws and norm change. This study highlights where legislative progress has been made and where major gaps remain.
Originality/value
This article presents findings from an original database containing the first data on laws to prevent discrimination in the workplace in all 193 countries around the world. The study analyzes legal protections for a wide range of groups and considers a full range of workplace protections.
Details
Keywords
The purpose of this paper is to present an analytical review of the educational innovation field in the USA. It outlines classification of innovations, discusses the hurdles to…
Abstract
Purpose
The purpose of this paper is to present an analytical review of the educational innovation field in the USA. It outlines classification of innovations, discusses the hurdles to innovation, and offers ways to increase the scale and rate of innovation-based transformations in the education system.
Design/methodology/approach
The paper is based on a literature survey and author research.
Findings
US education badly needs effective innovations of scale that can help produce the needed high-quality learning outcomes across the system. The primary focus of educational innovations should be on teaching and learning theory and practice, as well as on the learner, parents, community, society, and its culture. Technology applications need a solid theoretical foundation based on purposeful, systemic research, and a sound pedagogy. One of the critical areas of research and innovation can be cost and time efficiency of the learning.
Practical implications
Several practical recommendations stem out of this paper: how to create a base for large-scale innovations and their implementation; how to increase effectiveness of technology innovations in education, particularly online learning; how to raise time and cost efficiency of education.
Social implications
Innovations in education are regarded, along with the education system, within the context of a societal supersystem demonstrating their interrelations and interdependencies at all levels. Raising the quality and scale of innovations in education will positively affect education itself and benefit the whole society.
Originality/value
Originality is in the systemic approach to education and educational innovations, in offering a comprehensive classification of innovations; in exposing the hurdles to innovations, in new arguments about effectiveness of technology applications, and in time efficiency of education.
Details
Keywords
Giacomo Pigatto, Lino Cinquini, John Dumay and Andrea Tenucci
This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The…
Abstract
Purpose
This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR).
Design/methodology/approach
Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures.
Findings
The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour.
Research limitations/implications
The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies.
Practical implications
The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice.
Originality/value
The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.
Details
Keywords
Zahra Nikoo, Neda Torabi Farsani and Mohamadreza Emadi
Trompe l’oeil as a novel art technique can not only promote art tourism but can also transform the landscape of a city into a platform for negotiation. Furthermore, trompe l’oeil…
Abstract
Purpose
Trompe l’oeil as a novel art technique can not only promote art tourism but can also transform the landscape of a city into a platform for negotiation. Furthermore, trompe l’oeil aims to create a joyful, entertaining, new experience and an interactive environment for tourists in the cities. This paper highlights the introduction of trompe l’oeil as a new tourist attraction in Shiraz (Iran). Moreover, the goals of this study are to explore the role of trompe l’oeil (three-dimensional [3D] street painting) in promoting art tourism, to investigate the tendency of tourists toward experiencing art tours and trompe l’oeil and to determine the priority of trompe l’oeil themes from the domestic tourists’ perspective.
Design/methodology/approach
Qualitative and quantitative methods were used in this research study.
Findings
On the basis of the results of this study, it can be concluded that domestic tourists are eager to experience art tours and trompe l’oeil attractions and activities, except for buying and wearing 3D-printed clothes. In addition, trompe l’oeil on street floors and walls with funny, joyful and cultural-artistic and national-historical themes is more attractive for them.
Originality/value
No significant academic work has been undertaken in the field of art tourism to evaluate the attitude of tourists toward the trompe l’oeil attractions and activities.
Details
Keywords
Zoe Edelstein, Michael Kharfen, Michelle Kim, Benjamin Tsoi, Paul M. Salcuni, Theresa Gamble, Blayne Cutler, Bernard Branson and Wafaa M. El-Sadr
Awareness raising campaigns have been used to promote HIV prevention messages, including the expansion of HIV testing, but initiating such campaigns de novo can be costly. Both…
Abstract
Purpose
Awareness raising campaigns have been used to promote HIV prevention messages, including the expansion of HIV testing, but initiating such campaigns de novo can be costly. Both the Bronx, New York and Washington, DC have significant local HIV epidemics and a history of efforts to scale-up HIV testing. To build on prior HIV testing campaigns and create new messages based on consultation with diverse stakeholders, a partnership with a community-based clinical trial to enhance HIV testing and treatment was established. The purpose of this paper is to describe the history of HIV testing campaigns in the two jurisdictions, the awareness raising conducted in collaboration with the HIV Prevention Trials Network (HPTN) study (HPTN 065) and provide evidence of its effect in these two communities.
Design/methodology/approach
The foundation of prior campaigns allowed for expansion of social mobilization efforts to specific priority populations (gay men and other men who have sex with men), the most severely affected groups in both communities, and to expand the efforts to include clinical settings. New compelling and acceptable messages were shaped through engagement with community members and based on input from focus groups with target populations in each city.
Findings
By engaging the target population in the development of new messaging, HPTN 065 study successfully built on campaigns that were already underway in both jurisdictions and was able to use those messages and platforms to further normalize HIV testing.
Practical implications
Modifying and adapting existing messages saved time and resources, which can be important factors to consider in settings with limited resources or high media purchasing costs.
Originality/value
Efforts of this kind may ultimately help to decrease HIV transmission in large urban settings.
Details
Keywords
Jessa Henderson and Michael Corry
A literature review of 28 data literacy, education articles from 2010 to 2018 was conducted to gain a better understanding of the current state of data literacy research.
Abstract
Purpose
A literature review of 28 data literacy, education articles from 2010 to 2018 was conducted to gain a better understanding of the current state of data literacy research.
Design/methodology/approach
A systematic literature review of ERIC, Education Source, and JSTOR was conducted. Articles were included in this literature review if they focused on “data literacy” for K-12 teachers or leaders.
Findings
Results demonstrated that the concept of data literacy has become more concrete, but there is still disagreement about the parameters of the construct. While data literacy was shown to be gaining in importance, training from schools of education were focused heavily on assessment literacy. Four recommendations are made as follows: (1) create skill-focused educator prep programs, (2) encourage opportunities for collaboration, (3) model data use from both quantitative and qualitative sources and (4) investigate the role of technology and big data on data literacy.
Research limitations
The scope of this literature review was very narrow and, as such, does not fully encapsulate data-driven decision-making in K-12 education overall.
Originality/value
Data literacy is important for both teachers and leaders, as educational environments strive to better understand individual learners and improve learning outcomes. This literature review looks to pull together the current status of data literacy research with hopes of inspiring more targeted research that influences training practices for both teachers and leaders.
Details
Keywords
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…
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