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1 – 10 of over 11000Alexandra Frank and Dalena Dillman Taylor
Post-COVID-19, public K–12 schools are still facing the consequences of the years of interrupted learning. Schools serving minoritized students are particularly at risk for facing…
Abstract
Purpose
Post-COVID-19, public K–12 schools are still facing the consequences of the years of interrupted learning. Schools serving minoritized students are particularly at risk for facing challenges with academics, behavior and student social emotional health. The university counseling programs are in positions to build capacity in urban schools while also supporting counselors-in-training through service-learning opportunities.
Design/methodology/approach
The following conceptual manuscript demonstrates how counselor education counseling programs and public schools can harness the capacity-building benefits of university–school partnerships. While prevalent in fields like special education, counselor educators have yet to heed the hall to participate in mutually beneficial partnership programs.
Findings
Using the multi-tiered systems of support (MTSS) and the components of the university–school partnerships, counselor educators and school stakeholders can work together to support student mental health, school staff well-being and counselor-in-training competence.
Originality/value
The benefits and opportunities within the university–school partnerships are well documented. However, few researchers have described a model to support partnerships between the university counseling programs and urban elementary schools. We provide a best practice model using the principles of university–school partnerships and a school’s existing MTSS framework.
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Paola Bellis, Silvia Magnanini and Roberto Verganti
Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how…
Abstract
Purpose
Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.
Design/methodology/approach
Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.
Findings
The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.
Research limitations/implications
From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.
Practical implications
From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.
Originality/value
Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.
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Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha
This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Abstract
Purpose
This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Design/methodology/approach
The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).
Findings
Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.
Originality/value
The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.
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The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and…
Abstract
Purpose
The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research.
Design/methodology/approach
This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only.
Findings
Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research.
Research limitations/implications
First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature.
Originality/value
To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.
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This paper shows a new methodology for evaluating the value and sensitivity of autocall knock-in type equity-linked securities. While the existing evaluation methods, Monte Carlo…
Abstract
This paper shows a new methodology for evaluating the value and sensitivity of autocall knock-in type equity-linked securities. While the existing evaluation methods, Monte Carlo simulation and finite difference method, have limitations in underestimating the knock-in effect, which is one of the important characteristics of this type, this paper presents a precise joint probability formula for multiple autocall chances and knock-in events. Based on this, the calculation results obtained by utilizing numerical and Monte Carlo integration are presented and compared with those of existing models. The results of the proposed model show notable improvements in terms of accuracy and calculation time.
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Daniel Trabucchi, Tommaso Buganza, Paola Bellis, Silvia Magnanini, Joseph Press, Roberto Verganti and Federico Paolo Zasa
To overcome change management challenges, organizations often rely on stories as means of communication. Storytelling has emerged as a leading change management tool to influence…
Abstract
Purpose
To overcome change management challenges, organizations often rely on stories as means of communication. Storytelling has emerged as a leading change management tool to influence and bring people on sharing knowledge. Nevertheless, this study aims to suggest stories of change as a more effective tool that helps people in taking action toward transformation processes.
Design/methodology/approach
The authors apply design science research to develop and evaluate how writing a prospective story engages organizational actors in the transformation process. The authors test the story-making artifact in a field study with five companies and 115 employees who participated in 75 workshops.
Findings
Using the findings to discuss the role of story-making in facilitating the emergence of new behaviors in transformation processes, the authors link story-making with the opportunity to make change happen through knowledge dissemination rather than merely understanding it.
Research limitations/implications
The authors illustrate the role of iterations, peers and self-criticism that help story-makers embrace sensemaking, developing a shared knowledge based that influence individual actions.
Practical implications
The authors propose the story-making approach that organizations can follow to nurture change to make transformation happen through knowledge cocreation.
Originality/value
The research explores story-making as an individual act of writing prospective stories to facilitate the emergence of new behaviors through shared knowledge.
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This survey overviews the literature on entrepreneurship and self-employment. The author catalogs the main contributions of this body of research and makes a distinction between…
Abstract
This survey overviews the literature on entrepreneurship and self-employment. The author catalogs the main contributions of this body of research and makes a distinction between issues on which there is now widespread agreement and those for which no consensus has yet emerged. This latter set of issues provides fertile ground for further research.
Aleksandra Gaweł, Katarzyna Mroczek-Dąbrowska and Malgorzata Bartosik-Purgat
As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region…
Abstract
Purpose
As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region of Central and East European (CEE) countries of the European Union (EU) are associated with masculinity as a cultural trait.
Design/methodology/approach
The authors apply the k-means clustering method to group CEE countries into clusters with similar levels of female empowerment in two time points – 2013 and 2019. Next, the authors examine the clusters and cross-reference them with the national culture’s masculinity to explore the interrelations between female empowerment and cultural traits in the CEE countries and their development in time.
Findings
The analyses reveal that female empowerment is not uniform or stable across the CEE countries. The masculinity level is not strongly related to women’s position in these countries, and changes in female empowerment are not closely linked to masculinity.
Originality/value
Despite the tumultuous history of women’s empowerment in the CEE countries, the issues related to gender equality and cultural traits pertaining to the region are relatively understudied in the literature. By focusing on the CEE region, the authors fill the gap in examining the independencies between female empowerment and cultural masculinity.
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