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Open Access
Article
Publication date: 16 January 2017

Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…

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Abstract

Purpose

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

Design/methodology/approach

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

Findings

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

Research limitations/implications

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

Originality/value

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 July 2022

Jalal Rajeh Hanaysha, V.V. Ajith Kumar, Mohammad In'airat and Ch. Paramaiah

This research mainly aims to test the impact of two leadership styles (ethical and servant leadership) on employee creativity; and to determine whether organizational citizenship…

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Abstract

Purpose

This research mainly aims to test the impact of two leadership styles (ethical and servant leadership) on employee creativity; and to determine whether organizational citizenship behavior (OCB) mediates the relationships between them.

Design/methodology/approach

The paper relied on a quantitative research approach with a sample of 213 staff from public universities in the United Arab Emirates. In this paper, the partial least square approach (PLS-SEM) was employed in order to verify the proposed hypotheses.

Findings

The outcomes confirmed that OCB has a positive impact on employee creativity. Additionally, the findings indicated that ethical leadership positively affected OCB and employee creativity. It was also confirmed that servant leadership has a significant positive impact on OCB and employee creativity. Finally, the findings revealed that OCB fully mediates the linkages among servant and ethical leadership and employee creativity.

Originality/value

This paper acknowledges the existing gaps in the prior literature, and enables us to understand clearly about the significance of ethical as well as servant leadership in affecting employee creativity via OCB as a mediator.

Open Access
Article
Publication date: 7 October 2022

Samaan Al‐Msallam and Amal Abdelhadi

This paper examines factors that lead consumers to engage in unethical consumer behaviour (UECB) to develop a framework for understanding this phenomenon.

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Abstract

Purpose

This paper examines factors that lead consumers to engage in unethical consumer behaviour (UECB) to develop a framework for understanding this phenomenon.

Design/methodology/approach

The study data were collected using the qualitative approach by conducting personal interviews with 27 marketers in two Arab countries, Libya and Syria.

Findings

The findings indicate that previous models of UECB are applicable to Arab consumers. However, the effects of the examined factors on UECB adoption are influenced by the local environment. Also, the paper explored some newly factors that clearly affect UECB.

Practical implications

This study provides a model of UECB for Arab consumers to help companies to understand Arab consumers’ behaviour. This model determines the influencing factors on this behaviour that companies can use to build their marketing strategies directed at the Libyan and Syrian markets during the reconstruction phase. Moreover, the research results help companies avoid and control UECB.

Originality/value

Almost all studies of UECB have been conducted in Western countries; the present study attempts to address this gap in the ethical decision-making literature, as well as marketing literature, and examine the UECB in Arab countries. Furthermore, previous studies of UECB mostly look at one typical form of UECB; this study provides a broader contribution to the literature on UECB by using a set of scenarios; shoplifting, software piracy and pilfering from hotel rooms.

Details

Journal of Contemporary Marketing Science, vol. 5 no. 3
Type: Research Article
ISSN: 2516-7480

Keywords

Open Access
Article
Publication date: 28 August 2019

Qian Chen, Mats Magnusson and Jennie Björk

New opportunities to nurture good ideas for innovation arise as firms use web-based ideation platforms for collective idea generation and development. What influences creative…

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Abstract

Purpose

New opportunities to nurture good ideas for innovation arise as firms use web-based ideation platforms for collective idea generation and development. What influences creative performance in firm-internal collective idea development is however not as well researched as idea generation and thus an important area of research is the feedback and commenting on ideas. More specifically, the purpose of this paper is to explore the role of feedback timeliness and knowledge overlap between feedback providers and ideas in collective firm-internal online idea development.

Design/methodology/approach

An empirical study has been performed, drawing on data collected from a Swedish multi-national company using a web-based system for collective firm-internal ideation. The investigation explicitly captures the effects on ideation performance played by idea development contributions, in terms of feedback timeliness and knowledge overlap between feedback providers and ideas.

Findings

The empirical results show that idea development is significantly influenced by feedback timeliness as well as by the knowledge overlap between feedback providers and ideas. Specifically, it is found that longer time to feedback and an increased knowledge overlap result in an increased likelihood of idea acceptance. However, beyond a certain point, the positive effects of a longer time to feedback and increased knowledge overlap decrease, resulting in curvilinear relationships with idea acceptance.

Research limitations/implications

The results do not only shed new light on theory about collective idea development, but also provides management implications for collective firm-internal ideation. As the data used in the study has been collected in one single firm, care should be taken in generalizing the results to other domains.

Practical implications

The results inform managers that it is not always better to involve more individuals in these emergent and distributed ideation systems, but that it might be beneficial to take measures to exercise some control in terms of when distributed and diverse employees can freely join in and out, especially considering the diversity of ideas, comments and creators.

Originality/value

The results from the empirical study reveal the effects of feedback timeliness and knowledge overlap on idea development. This provides us with new insights on the complex dynamics at place in collective firm-internal idea development and offers implications for how we can fruitfully manage this process.

Details

European Journal of Innovation Management, vol. 23 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 12 March 2024

Edicleia Oliveira, Serge Basini and Thomas M. Cooney

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of…

Abstract

Purpose

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

Design/methodology/approach

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

Findings

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

Research limitations/implications

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

Originality/value

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

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