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The purpose of this study is to explore the reasons why international accounting students in higher education in Australia do not accept leadership roles in academic…
The purpose of this study is to explore the reasons why international accounting students in higher education in Australia do not accept leadership roles in academic teams, considering the importance employers attach to leadership and teamwork graduate attributes.
Adopting the Keating et al. (2014) ready, willing and able (RWA) leadership framework, this qualitative study uses a narrative textual approach to analyse the data from responses to open-ended questions recorded in interviews with a sample of Master of Professional Accounting (MPA) students (N = 12) undertaking leadership-in-team roles in a management and cost Accounting unit (N = 110) within an Australian higher education accounting program.
The results of this study suggest that a lack of past work experience disadvantages accounting students in being ‘ready’ to adopt leadership roles in teams. Self-interested behaviour results in students not being ‘willing’ to adopt leadership roles. Students perceive business simulation and work-integrated learning activities to hold the potential to improve their ‘ability’ to lead.
The study offers a conceptual schema for student leadership development, suggesting that accounting curricula in higher education should include the assessment of scaffolded leadership development activities. Mentorship roles in academic teams should also be explored.
To the authors’ knowledge, this is the first application of the RWA framework to explore accounting students’ predisposition to accepting leadership roles in teams. Informed by the student narrative, the authors offer a future focused RWA schema as a practical guide for educators to embed leadership development in the accounting curriculum.
This research introduces the combined use of partial least squares–structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) that enables researchers…
This research introduces the combined use of partial least squares–structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) that enables researchers to explore and validate hypotheses following a sufficiency logic, as well as hypotheses drawing on a necessity logic. The authors’ objective is to encourage the practice of combining PLS-SEM and NCA as complementary views of causality and data analysis.
The authors present guidelines describing how to combine PLS-SEM and NCA. These relate to the specification of the research objective and the theoretical background, the preparation and evaluation of the data set, running the analyses, the evaluation of measurements, the evaluation of the (structural) model and relationships and the interpretation of findings. In addition, the authors present an empirical illustration in the field of technology acceptance.
The use of PLS-SEM and NCA enables researchers to identify the must-have factors required for an outcome in accordance with the necessity logic. At the same time, this approach shows the should-have factors following the additive sufficiency logic. The combination of both logics enables researchers to support their theoretical considerations and offers new avenues to test theoretical alternatives for established models.
The authors provide insights into the logic, assessment, challenges and benefits of NCA for researchers familiar with PLS-SEM. This novel approach enables researchers to substantiate and improve their theories and helps practitioners disclose the must-have and should-have factors relevant to their decision-making.
Though enormous research studies were conducted on corporate environmental responsibility (CER), few of them could empirically justify how CER helps to improve firm’s…
Though enormous research studies were conducted on corporate environmental responsibility (CER), few of them could empirically justify how CER helps to improve firm’s competitive advantage and firms are still hesitant to incorporate CER with their business strategy at present. The purpose of this paper is to theoretically and empirically explore how the CER strategy could help the firm to gain competitive advantage in Chinese context, particularly in terms of achieving brand sustainability (BS).
In this study, 310 listed companies in China were chosen as research sample. First, the CER strategies were classified into developing eco-friendly products, adopting EMAS or other eco-management, enhancing the impact of CER through value chain and charitable CER. Second, BS is constructed as two dimensions, i.e. resource-acquisition and consumer impact. Accordingly, this paper analyzed the relationship between CER and BS with regression model analysis, taking account of several moderating and control variables.
The results indicate that CER strategies have positive effect on BS. Among all CER strategies, developing eco-friendly products and charitable CER undertakings are the most effective ones to promote BS performance. Also, the paper found that the length of time in adopting CER strategy moderates the effect of CER on BS. The empirical evidence proves that CER strategies could enhance the brand value in terms of BS and help the company to gain competitive advantage.
First, most of our samples are of the state-owned enterprises, so our assumption might not be applicable to other types of business. Second, corporate social responsibility (CSR) communication is an important factor in the relation between CSR and corporate performance, but it is not taken into account in this study. Third, the difference in industries and ownership in this research is out of concern.
As this paper has provided empirical evidence to reveal the effectiveness of different CER strategies, firms in China could be more motivated to undertake CER not only for the sake of environment but also for their brand value and competitive advantage. More importantly, this paper could be a valuable reference for the firms in China to choose suitable and effective CER strategies, as proved in this study, to gain competitive advantage in the market.
At first, while public environmental awareness has improved gradually, we introduce the BS concept to explain how the CER strategies affect CCA. This approach gives us another perspective to highlight the relationship between these two constructs. Second, we conducted our research from practical perspective to explore how to apply the CER undertakings as the company’s strategy. Third, we conducted our empirical research in Chinese context, which will enrich the theoretical CER and CSR literature.