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1 – 10 of 32Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga and Isaac Newton Kayongo
The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in…
Abstract
Purpose
The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda.
Design/methodology/approach
The authors employed cross-sectional and correlational research designs, based on a sample of 136 regulated firms in Uganda. Data were collected using a questionnaire survey from Chief Finance Officers and Chief Audit Executives. Data were analyzed using a Statistical Package for Social Sciences and Partial Least Squares Structural Equation Modeling.
Findings
Results indicate that CEO power causes negative variances in earnings quality. The results also reveal that audit committee effectiveness positively relates relatively similarly with earnings quality. In addition, CEO power and audit committee effectiveness are negative and significantly related. The results further indicate that CEO power and earnings quality are mediated by audit committee effectiveness.
Research limitations/implications
CEO power creates an opaque accounting environment which may leave the stakeholders unable to evaluate the true economic reality of the firm. Audit committee effectiveness is an important enabler for reporting high-quality earnings even in the presence of a powerful CEO.
Originality/value
This study contributes toward a methodological stance of using perceptions to understand earnings quality in regulated firms in Uganda. This is probably the first study that has specifically explored earnings quality using only the fundamental qualitative characteristics of accounting information (as proxies) as enshrined in the Conceptual Framework for Financial Reporting 2018 particularly in Uganda since Her adoption of International Financial Reporting Standards in 1998. Second, the indirect effect of audit committee effectiveness and CEO power is tested.
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The study explores Degree Apprenticeship Identity (DAI) conceptualisation to enrich understanding to enhance work-integrated learning (WIL). Lived experiences of degree…
Abstract
Purpose
The study explores Degree Apprenticeship Identity (DAI) conceptualisation to enrich understanding to enhance work-integrated learning (WIL). Lived experiences of degree apprentices (DAs) are examined, and a model of DAI developed to support teaching and learning interventions on this relatively new and significant programme.
Design/methodology/approach
It draws pragmatically upon qualitative data from semi-structured interviews with Chartered Manager Degree Apprenticeship from diverse backgrounds in a higher education institutes (HEI). Data were explored abductively, using thematic analysis to investigate common patterns that influence identity; investigating personal experiences, socio-economic and cultural background, educational context and social interactions.
Findings
Influential themes surfaced, including pride in work, supporting others, sharing experiences and belonging, facilitating DAI model formation. The model illustrates that DAI is composed of existing personal, necessary professional and power of learning transformation through social identity by interventions that encourage peer engagement, group reflection and group-actualisation.
Research limitations/implications
As this is a small-scale exploratory study, it is not intended to be representative of wider populations, which results in generalisability of findings. Data were collected from a well-established closed cohort programme led by the researcher, previously programme director. Interviews generated a broad range of anecdotal evidence, surfacing valuable insights relating to DAI formation.
Practical implications
To enhance WIL, tutors can foster social interventions that encourage peer dialogue, heighten DAs sense of self as capable learners and increase confidence growth.
Originality/value
The research provides a DAI Model, a fresh approach to understanding ways to enhance WIL for DAs through a stronger focus on group identity through social interventions. This preliminary model presents an opportunity for further research; other apprenticeships, larger and/or open cohorts.
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Angela Uyen-Cateriano, Fabriccio J. Visconti-Lopez, Cielo Cabanillas-Ramirez, Milene Morocho-Pinedo, Vicente A. Benites-Zapata, Daniel Raa-Ortiz and Percy Herrera-Añazco
This study aims to evaluate the association between ethnic minority membership and their knowledge about their human health rights in Peru.
Abstract
Purpose
This study aims to evaluate the association between ethnic minority membership and their knowledge about their human health rights in Peru.
Design/methodology/approach
A secondary analysis of the National Health User Satisfaction Survey 2015–2016 was conducted using an analytical cross-sectional design. Participants who spoke Quechua, Aymara, Awajun, Bora or a language other than Spanish aged 15 year were considered as a racial minority. The question “Do you know that by law you have health rights?” was applied to incorporate knowledge on health rights. Generalized linear models of the Poisson distribution were used to calculate crude prevalence ratio and adjusted prevalence ratio. A total of 3,721 responses were included in the analysis.
Findings
The average age was 38.3 year, and 26.6% were males. The prevalence of belonging to an ethnic minority was 7.7%, and 27.6% of the participants did not know about their health rights. An association was found in the adjusted regression analysis between belonging to an ethnic minority and a greater probability of not knowing human health rights.
Originality/value
The value of the works lies in one in four participants who did not know he had health rights by law. Belonging to an ethnic minority was associated with not knowing about having human health rights.
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Susan Shortland and Stephen J. Perkins
The purpose of this paper is to understand how those involved in executive pay determination in large publicly quoted UK businesses see the role of diversity within remuneration…
Abstract
Purpose
The purpose of this paper is to understand how those involved in executive pay determination in large publicly quoted UK businesses see the role of diversity within remuneration committees (Remcos) as enabling the input of different perspectives, which can enhance their decision-making and potentially improve pay outcomes.
Design/methodology/approach
Qualitative, semi-structured interviews were undertaken with 18 high-profile major-enterprise decision-makers and their advisers, i.e. non-executive directors (NEDs) serving Remcos, institutional investors, executive pay consultants and internal human resources (HR) reward specialists, together with data from three focus groups with 10 further reward management practitioners.
Findings
Remco members recognise the benefits of social category/demographic diversity but say the likelihood of increasing this is low, given talent pipeline issues. The widening of value diversity is considered problematic for Remcos’ functioning. Informational diversity is used as a proxy for social category/demographic diversity to improve Remcos’ decision-making on executive pay. While the inclusion of members from wider social networks is recognised as potentially bringing a different informational perspective, the social character of Remcos, reflecting their elite nature and experience of wealth, appears ingrained.
Originality/value
Our original contribution is to extend the application of upper echelons theory in the context of Remco decision-making to explain why members do not welcome widening informational diversity by appointing people from different social networks who lack value similarity. Instead, by drawing views from employees, HR acts as a proxy for social network informational diversity. The elite, upper-echelons nature of Remco appointments remains unchanged and team functioning is not disrupted.
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Kathrine Anne Minzlaff, Stephen Palmer and Annette Fillery-Travis
This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial…
Abstract
Purpose
This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial professionals, their reported high turnover and the various recommendations designed to engage and retain them.
Design/methodology/approach
An integrated review approach was applied to synthesise contemporary peer-reviewed articles, supplemented by legacy and grey literature and relevant book chapters, to comprehensively explore and construct a cohesive overview of the current research on the millennial workforce.
Findings
Within the wealth of available information, examining the various studies on millennial turnover reveals diverse theories, evidence and opportunities for advancement, underscoring the necessity for more robust empirical studies. The investigation identified three overarching retention strategy themes: (1) intergenerational conflict management, (2) workplace adaptations and (3) solutions rooted in a protean career orientation. In alignment with protean career concepts, coaching shows promise as an underexplored option.
Practical implications
This article holds practical significance by offering researchers a comprehensive and cohesive overview of the millennial literature. Additionally, it gives organisations a novel perspective on the crucial role coaching can play in engaging and retaining millennial employees.
Originality/value
The increased focus on retaining millennial workers in recent decades has spurred a proliferation of articles and books on this subject. However, this body of research remains fragmented, lacking an overview that provides a clear picture of its current state. This review aims to bridge this gap.
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Rebecca J. Jones and Stephen A. Woods
A specific area of interest in the coaching literature is focused on exploring the intersection of personality and coaching; however, research has yet to explore whether coaching…
Abstract
Purpose
A specific area of interest in the coaching literature is focused on exploring the intersection of personality and coaching; however, research has yet to explore whether coaching exerts reciprocal effects on personality traits (i.e. if personality trait change can accompany coaching). Utilizing the explanatory theoretical framing of the Demands-Affordances TrAnsactional framework (Woods et al., 2019), we propose that coaching may indirectly facilitate personality trait change by firstly enabling the coachee to reflect on their behaviors, second, implement desired behavioral changes which consequently facilitate personality trait change.
Design/methodology/approach
A quasi-experiment was conducted to explore coaching and personality trait change. Students participating in a demanding, work-based team simulation (N = 258), were assigned to either an intervention group (and received one-to-one coaching) or a control group (who received no intervention). Personality traits were measured before and after coaching and positioned as the dependent variable.
Findings
Results indicate that participants in the coaching group exhibited significant changes in self-reported agreeableness, conscientiousness, extraversion and core self-evaluations, which all significantly decreased after coaching; however, no change was observed for the control group.
Originality/value
We provide the first exploration of coaching and personality trait change, contributing to both the coaching literature, by providing evidence regarding the efficacy of coaching to facilitate personality trait change in coachees, and the personality literature, by highlighting coaching as an important tool for those interested in personality trait change. Our research also has implications for other interventions such as mentoring, as we provide support for the notion that interventions can support personality trait change.
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Philip Kwaku Kankam and Stephen Attuh
Community radio attempts to place the power of communication in the hands of community members, particularly the youth, so that they can create and broadcast materials that…
Abstract
Purpose
Community radio attempts to place the power of communication in the hands of community members, particularly the youth, so that they can create and broadcast materials that address local community issues. The purpose of the study is therefore to look into the potential impacts of community radio and the function it plays in youth development.
Design/methodology/approach
This study employed a qualitative research approach to investigate the role of community radio in information dissemination towards youth development in Ghana. Two community radio stations were selected for the study, and through the use of semi-structured interview, qualitative data were collected from 42 participants comprising two programme managers, four radio producers and 36 youth. The qualitative research approach enabled in-depth understanding of the phenomenon of the study.
Findings
This study found that both community radio stations aired youth-centred programmes that were beneficial to the development of the youth within the stations’ coverage communities. The results further reveal that community radio offers the opportunity and platform for the youth to engage the political authorities for development and also entertain themselves.
Originality/value
The authors consider this study original both in conceptualization and design. The main question being interrogated stems from identified gaps in the literature, and this study intends to fill these knowledge gaps. This study’s originality also stems from the fact that there is a paucity of information on the subject of study in the context of Ghana.
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Doreen Nyarko Anyamesem Odame and Robert E. Hinson
Despite the potential benefits of family businesses, their dynamics present peculiar challenges that hinder the realisation of their full potential. This paper sought to assess…
Abstract
Purpose
Despite the potential benefits of family businesses, their dynamics present peculiar challenges that hinder the realisation of their full potential. This paper sought to assess the relationship between family dynamics and business development in Africa. The authors explored the dynamics of African family structures and how these structures impact family businesses.
Design/methodology/approach
The paper adopted an analytical and interpretative approach to existing literature and contemporary practices in family business operations. The approach helped to synthesise emerging trends in family business operations and offered novel insights into family-owned businesses.
Findings
The findings revealed that, though family businesses have a lot to contribute to development, family dynamics can threaten their sustainability if not well moderated. Based on the findings, the authors recommend trust and transparency as critical pillars for sustained family-owned business growth. They recommend further that communication channels, documented policies and procedures and well-established feedback channels are strategies that can guide stakeholders in family businesses to build trust and transparency in the business.
Originality/value
The paper throws light on the unique contributions of family businesses to communities and individuals and the Sustainable Development Goals (SDG). It is also an eye-opener to this relatively grey area and opens deeper discussions about sustaining family businesses.
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Stephen Knott and John P. Wilson
A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR…
Abstract
Purpose
A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.
Design/methodology/approach
This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.
Findings
The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.
Research limitations/implications
This was an exploratory study and would benefit from further investigation.
Practical implications
Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.
Social implications
Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.
Originality/value
To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.
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Rebecca Rogers, Martille Elias, LaTisha Smith and Melinda Scheetz
This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy…
Abstract
Purpose
This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).
Design/methodology/approach
We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.
Findings
Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.
Originality/value
This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.
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