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Article
Publication date: 2 May 2023

Renee Flasher, Lydia Didia and Justyna Skomra

Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local…

Abstract

Purpose

Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified public accountant (CPA) examination. Furthermore, the authors compare the responses to a prior exam content review to place the uniqueness of the more recent response in perspective.

Design/methodology/approach

The authors examine 181 comment letters obtained from the AICPA website. In addition, the relative concentration of governmental entities across the USA is studied for correlation with the response rate.

Findings

Consistent with lobbying theory, the authors find that participating governmental entities overwhelmingly argued for the retention of governmental accounting. In contrast, most other groups of respondents (accounting firms, state societies, etc.) had at least one letter that agrees with the removal of the content.

Originality/value

While the letter writers appear to be successful in retaining the governmental accounting content on the CPA exam, the majority of the detailed content has been placed within a specialized area on the new version of the CPA exam, expected to be deployed in 2024. This means that fewer CPA candidates will be exposed to governmental accounting than under the current regime. It has implications for governmental units seeking qualified candidates to fill their staffing needs especially as fewer universities offer governmental accounting courses.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 24 May 2023

Cynthia Brown, Renee Fiolet, Dana McKay and Bridget Harris

This paper presents a novel exploration of the story completion (SC) method for investigating perpetration of technology-facilitated abuse in relationships (TAR).

Abstract

Purpose

This paper presents a novel exploration of the story completion (SC) method for investigating perpetration of technology-facilitated abuse in relationships (TAR).

Design/methodology/approach

The authors adopted the infrequently used SC method to explore TAR perpetration. The perpetration of TAR can involve socially undesirable and potentially illegal behaviours such as online stalking, non-consensual sharing of nude images, and other coercive and controlling behaviours. These problematic behaviours present an ideal context for employing the SC method to reveal new data on TAR perpetrator perspectives, motivations and behaviours.

Findings

The SC method elicited new hypotheses regarding TAR perpetration behaviours and motivations. Post-study reflection on the multifaceted nature of perpetration raised questions about the utility of SC as a stand-alone method for investigating TAR perpetration. Challenges encountered included: striking the most effective length, detail and ambiguity in the story stems, difficulty in eliciting important contextual features in participants’ stories, and other issues scholars encounter when investigating perpetration of violence more broadly. The authors close with suggestions for more effective use of SC methodology in TAR and intimate partner violence research.

Originality/value

This paper expands discussion of the SC method’s application and extends scholarship on violence and perpetration research methodologies. The paper demonstrates the importance of story stem design to the attainment of research objectives and the usefulness and limitations of SC in exploring this sensitive topic and hard-to-reach population. It also advocates for the combined application of SC with other methodological approaches for the attainment of research outcomes when investigating multifaceted phenomenon.

Details

Qualitative Research Journal, vol. 23 no. 5
Type: Research Article
ISSN: 1443-9883

Keywords

Content available
Book part
Publication date: 18 September 2023

John Quin

Abstract

Details

Video
Type: Book
ISBN: 978-1-83753-756-3

Book part
Publication date: 9 June 2023

Frances Rust and Christopher M. Clark

This brief history of the International Study Association on Teachers and Teaching (ISATT) documents developments and trends during the decade 2013–2023. To situate recent ISATT…

Abstract

This brief history of the International Study Association on Teachers and Teaching (ISATT) documents developments and trends during the decade 2013–2023. To situate recent ISATT history, we begin with an overview of the association's first 30 years (1983–2012). The dominant theme of those early years was developing ISATT as a recognized and influential professional organization connecting researchers on teaching and teacher education from a growing list of nations and regions of the world. During the most recent decade, there has been a concerted effort toward broad internationalization through biennial conferences and regional meetings, and a growing network of national representatives from across the world. Also, the ISATT journal, Teachers and Teaching: Theory and Practice, the journal, which began in 1995, has published hundreds of peer-reviewed articles written by more than 1000 authors and coauthors, contributing to a growing body of knowledge about teaching and teacher education in many cultures. In the last 20 years and especially in the past 10, the locations of ISATT meetings have become significantly more diverse, following a trend of greater internationalization compared with ISATT's European and North American beginnings. At the same time, the number of ISATT members remains stable and small thereby preserving a collegial and collaborative tone in our exchanges. In sum, ISATT's recent decade finds the association intellectually healthy, successful in managing the challenges of the Covid-19 pandemic, and enriched by the proliferation of multinational points of view and styles of research.

Expert briefing
Publication date: 18 December 2023

However, academic research shows no regional pattern in terms of their political identity or voting behaviour. This is also the case among Catholics. Studies also show that the…

Details

DOI: 10.1108/OXAN-DB284073

ISSN: 2633-304X

Keywords

Geographic
Topical

Abstract

Details

Video
Type: Book
ISBN: 978-1-83753-756-3

Article
Publication date: 24 July 2023

Alma Harris, Nashwa Ismail and Michelle Jones

The purpose of this article is to outline how far the empirical evidence supports the centrality of leadership in the process of improving underperforming schools.

Abstract

Purpose

The purpose of this article is to outline how far the empirical evidence supports the centrality of leadership in the process of improving underperforming schools.

Design/methodology/approach

This article draws on evidence from a contemporary, selected, review of the literature.

Findings

The findings show that leadership is the critical factor in the improvement of underperforming schools. Seven new themes, derived from the selected evidence, are presented that illuminate how leaders secure improvement in the most challenging of school contexts.

Research limitations/implications

This review is not a systematic review of the evidence and does not claim to be. It provides a commentary based on selected contemporary evidence and therefore is not comprehensive account of all the relevant evidence pertaining to leading the improvement of underperforming schools. The evidence is derived from sources written in English; therefore, it is fully acknowledged that other sources, in other languages might exist but are not included or reflected.

Practical implications

The practical implications are clearly laid out in the form of seven key themes about leading the improvement of underperforming schools that are of direct practical use.

Originality/value

With so many schools in high poverty areas finding themselves in difficulty, this contemporary review provides new insights about the leadership approaches and practices that continue to make a considerable difference to underperforming schools.

Details

International Journal of Educational Management, vol. 37 no. 5
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 4 February 2022

Jorge Julião, Marcelo Gaspar, Luis Farinha and Maria A.M. Trindade

The aim of the paper is to assist hospitality business, operating in a sharing economy model and responding to coronavirus disease-2019 (COVID-19) crisis. It is argued that the…

Abstract

Purpose

The aim of the paper is to assist hospitality business, operating in a sharing economy model and responding to coronavirus disease-2019 (COVID-19) crisis. It is argued that the creation of a strategy to face COVID-19 crisis should be focussed on what the guests valued most. The paper focusses on the Airbnb service, which is the leading platform in accommodation inside the sharing economy, to explore the consumer profile and analyse its motivations to use hospitality service, based on socio-demographic characteristics and user experience.

Design/methodology/approach

The research uses a questionnaire survey targeting tourists who have experience using the Airbnb service. A total of 380 valid responses were analysed with statistical package programme for the social sciences (SPSS), performing a multivariate variance analyses (MANOVA) and univariate analysis (UNIANOVA), which corresponds to five of the main motivations regarding Airbnb booking.

Findings

The results show a motivation increase towards the sharing economy and benefits of the sharing economy for customers between 41 and 60 years of age. It was also observed that consumers with a monthly income below the average salary level are less keen to prefer the sharing economy philosophy. Controversially, the results also show that more than 80% of the guests do not want to share the room with people they are not related to.

Originality/value

The paper contributes to the understanding of consumers' behaviour by discussing the potential of the accommodation sharing model for the post-COVID recovery of the hospitality sector.

Details

Journal of Hospitality and Tourism Insights, vol. 6 no. 4
Type: Research Article
ISSN: 2514-9792

Keywords

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