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1 – 10 of 28Heidi C. Gonzalez, E-Ling Hsiao, Dianne C. Dees, Sherri R. Noviello and Brian L. Gerber
The lack of critical thinking in new graduates has been a concern to the nursing profession. The purpose of this study was to investigate the effects of an innovative…
Abstract
Purpose
The lack of critical thinking in new graduates has been a concern to the nursing profession. The purpose of this study was to investigate the effects of an innovative, evidence-based skills fair intervention on nursing students' achievements and perceptions of critical thinking skills development.
Design/methodology/approach
The explanatory sequential mixed-methods design was employed for this study.
Findings
The findings indicated participants perceived the intervention as a strategy for developing critical thinking.
Originality/value
The study provides educators helpful information in planning their own teaching practice in educating students.
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Marte Mangset, Fredrik Engelstad, Mari Teigen and Trygve Gulbrandsen
Critiques of elites define populism, which conceives of power relations as a unified, conspiring elite exploiting the good people. Yet, populism itself is inherently elitist…
Abstract
Critiques of elites define populism, which conceives of power relations as a unified, conspiring elite exploiting the good people. Yet, populism itself is inherently elitist, calling for a strong leader to take power and channel the will of the people. Elite theory, surprisingly overlooked in scholarship on populism, can clarify this apparent paradox and elucidate the dimensions of populism and its risk of authoritarianism in new ways. In contrast to populist ideological conceptions of power relations in society, elite theory points to the possibility that several elites with diverging voices and interests exist. Furthermore, elite theorists argue that such elite pluralism is a necessary component of a well-functioning democracy. Much scholarship on populism, often aiming to understand its causes and focussing on Western Europe and North America, points to the similarities of populist movements. The focus on similarities strengthens the understanding of populism as a uniform phenomenon and populist elite critiques as homogeneous. However, broader comparative studies show that different populist movements target a range of various elite groups. Indeed, the empirical reality of populist elite critiques targeting diverse elite groups is more in line with elite theory than populist ideological conceptions of power relations in society. A key to grasping the democratic challenges posed by the power relations between elites and masses in both populist critiques and populist solutions is an understanding of the institutional conditions for elite integration versus elite pluralism. This central discussion in both classical and modern elite theory is applied to analyse populism in this contribution.
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Carl Henning Christner and Ebba Sjögren
This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.
Abstract
Purpose
This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.
Design/methodology/approach
To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.
Findings
Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.
Originality/value
Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.
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Victoria C. Edgar, Niamh M. Brennan and Sean Bradley Power
Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.
Abstract
Purpose
Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.
Design/methodology/approach
Adopting a close-reading approach to text analysis, the authors analyse three profit warnings of the now-collapsed Carillion, contrasting the rhetoric with contemporaneous investor conference calls to discuss the profit warnings and board minutes recording boardroom discussions of the case company's precarious financial circumstances. The analysis applies an Aristotelian framework, focussing on logos (appealing to logic and reason), ethos (appealing to authority) and pathos (appealing to emotion) to examine how Carillion's board and management used language to persuade shareholders concerning the company's adverse circumstances.
Findings
As non-routine communications, the language in profit warnings displays and mimics characteristics of routine communications by appealing primarily to logos (logic and reason). The rhetorical profiles of investor conference calls and board meeting minutes differ from profit warnings, suggesting a different version of the story behind the scenes. The authors frame the three profit warnings as representing three stages of communication as follows: denial, defiance and desperation and, for our case company, ultimately, culminating in defeat.
Research limitations/implications
The research is limited to the study of profit warnings in one case company.
Originality/value
The paper views profit warnings as a communication artefact and examines the rhetoric in these corporate documents to elucidate their key features. The paper provides novel insights into the role of profit warnings as a corporate communication vehicle/genre delivering bad news.
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Dirk Ifenthaler and Muhittin ŞAHİN
This study aims to focus on providing a computerized classification testing (CCT) system that can easily be embedded as a self-assessment feature into the existing legacy…
Abstract
Purpose
This study aims to focus on providing a computerized classification testing (CCT) system that can easily be embedded as a self-assessment feature into the existing legacy environment of a higher education institution, empowering students with self-assessments to monitor their learning progress and following strict data protection regulations. The purpose of this study is to investigate the use of two different versions (without dashboard vs with dashboard) of the CCT system during the course of a semester; to examine changes in the intended use and perceived usefulness of two different versions (without dashboard vs with dashboard) of the CCT system; and to compare the self-reported confidence levels of two different versions (without dashboard vs with dashboard) of the CCT system.
Design/methodology/approach
A total of N = 194 students from a higher education institution in the area of economic and business education participated in the study. The participants were provided access to the CCT system as an opportunity to self-assess their domain knowledge in five areas throughout the semester. An algorithm was implemented to classify learners into master and nonmaster. A total of nine metrics were implemented for classifying the performance of learners. Instruments for collecting co-variates included the study interest questionnaire (Cronbach’s a = 0. 90), the achievement motivation inventory (Cronbach’s a = 0. 94), measures focusing on perceived usefulness and demographic data.
Findings
The findings indicate that the students used the CCT system intensively throughout the semester. Students in a cohort with a dashboard available interacted more with the CCT system than students in a cohort without a dashboard. Further, findings showed that students with a dashboard available reported significantly higher confidence levels in the CCT system than participants without a dashboard.
Originality/value
The design of digitally supported learning environments requires valid formative (self-)assessment data to better support the current needs of the learner. While the findings of the current study are limited concerning one study cohort and a limited number of self-assessment areas, the CCT system is being further developed for seamless integration of self-assessment and related feedback to further reveal unforeseen opportunities for future student cohorts.
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Christian Dragin-Jensen, Grzegorz Kwiatkowski, Vilde Hannevik Lien, Luiza Ossowska, Dorota Janiszewska, Dariusz Kloskowski and Marianna Strzelecka
This study highlights areas of key importance for building event resilience and provides best-practice industry examples that foster innovative, adaptable and transformative event…
Abstract
Purpose
This study highlights areas of key importance for building event resilience and provides best-practice industry examples that foster innovative, adaptable and transformative event environments, which are areas of high academic and managerial relevance in times of uncertainty.
Design/methodology/approach
The study employs a multicase study research design that draws on interviews with the leaders of four event organizations in Denmark and Norway: (1) the Steinkjer Festival, (2) Run Alone Denmark, (3) FC Midtjylland and (4) the Bergen International Festival.
Findings
The events demonstrated the critical necessity of understanding innovation and its contribution to resilience in the event sector, particularly in times of uncertainty, such as the COVID-19 pandemic. These organizations achieved success by continuously fostering innovative environments before COVID-19 by being value-driven and customer-centric organizations. Digital technologies were not used as makeshift solutions but rather to enhance event attendees' experiential platforms and expand each event's business potential.
Practical implications
The paper answers the call for event and festival research during the COVID-19 pandemic to explore the importance of understanding failure, crisis, innovation and recovery.
Originality/value
The paper's contributions to event management research are (1) adding to the ongoing discussion about building a resilient event sector in times of uncertainty, (2) screening how event organizers achieve innovation in their organizations and (3) providing insights on future requirements for events in a post-COVID world.
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This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of…
Abstract
Purpose
This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.
Design/methodology/approach
A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.
Findings
The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.
Research limitations/implications
Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.
Originality/value
Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.
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Giuseppe Grossi and Daniela Argento
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Abstract
Purpose
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Design/methodology/approach
This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.
Findings
Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.
Research limitations/implications
Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.
Originality/value
This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.
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