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1 – 10 of 16
Article
Publication date: 14 July 2023

Dorcus 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.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 13 May 2024

Tomika W. Greer, Monique T. Mills and Stefanie Lapka

The purpose of this paper is to clarify the influence of linguistic profiling on perceived employability. In doing so, we recognize multiple factors that can contribute to this…

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Abstract

Purpose

The purpose of this paper is to clarify the influence of linguistic profiling on perceived employability. In doing so, we recognize multiple factors that can contribute to this relationship. Using the systems theory framework (STF) of career development, we categorize these factors based on whether they primarily reside within the societal system, the organizational system, or the individual system. Subsequently, we construct and present an open systems model that depicts the influence of linguistic profiling on perceived employability in context with other societal, organizational and individual factors.

Design/methodology/approach

The STF provides a theoretical perspective on how to contextualize linguistic profiling and perceived employability within the scope of career development. We employed an integrative literature review method to locate existing research studies that investigated the influences of linguistic profiling and perceived employability. The literature search process, coupled with inclusion and exclusion criteria, resulted in 46 publications retained for analysis.

Findings

Findings provided evidence of language ideologies that contribute to linguistic profiling globally. Linguistic profiling usually results in reduced perceived employability. There was variation in the research findings based on the context of the research studies. The context consisted of the societal, organizational and individual systems in which the research study was conducted. Findings supported our construction of an open systems model of the influence of linguistic profiling on perceived employability, which is rooted in the STF.

Originality/value

This study highlights the negative influence of linguistic profiling on perceived employability. It also demonstrates how the STF can be used to contextualize the linguistic profiling problem within societal and organizational systems.

Details

Career Development International, vol. 29 no. 3
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 16 July 2024

Zhen Tian, Tauchid Komara Yuda and Zhiming Hu

This article focuses on the continuity and changes in the Productive Welfare Regimes and investigates how the COVID-19 pandemic and population ageing can influence the established…

Abstract

Purpose

This article focuses on the continuity and changes in the Productive Welfare Regimes and investigates how the COVID-19 pandemic and population ageing can influence the established systems in Hong Kong, South Korea, Singapore and Taiwan.

Design/methodology/approach

Our research is based on document review, investigating intricate situations with numerous aspects and providing an excellent opportunity for innovation and examining theoretical presumptions in welfare regime theory, as well as exploring the complicated policy trajectories that varies among cases.

Findings

Our findings reveal that social policy responses to COVID-19 have been characterized by adopting the market-conforming role of social policy for the elderly. This is shown by many policy measures focusing on self-sufficiency and an active labour market, signalling that the COVID-19 pandemic and population ageing pressure here are viewed as an economic issue over social rights. The economic-first was adopted to maintain their proximity to the global economy as key sources of their social policy development. We can conclude by emphasizing that the responses to COVID-19 have exposed deficiencies in certain existing social policies. Yet, they have not been sufficient to catalyse substantial policy changes across domains where such change had not already been initiated, thus allowing welfare regimes to remain within productivist boundaries.

Originality/value

This study responds to the current debate on the welfare regime continuity and adaptation in East Asia and suggests a new perspective of policy process in the times of insecurity.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 10 October 2023

Wan Yang, Lu Zhang, Wei Wei, Michelle Yoo and Bobbie Rathjens

The current study aims to examine the joint impact of consumers' need for status (NFS), celebrity's star power and consumer-celebrity image match on consumers' attitudes toward…

Abstract

Purpose

The current study aims to examine the joint impact of consumers' need for status (NFS), celebrity's star power and consumer-celebrity image match on consumers' attitudes toward the celebrity endorsement.

Design/methodology/approach

A factorial design was employed to test the research model. Consumer-celebrity image match was manipulated, and consumers' NFS and celebrity's star power was captured using existing measurement scales. A total of 365 responses were collected via Qualtrics. Hayes's (2013) PROCESS procedure was used to analyze the data and test hypotheses.

Findings

Results indicate that consumers with high (vs low) NFS have more favorable attitudes toward the endorsed brand. More importantly, consumers high in NFS, in an endorsement where celebrity-consumer image matches, have more favorable attitudes toward the brand endorsed by a celebrity with more (vs less) star power. In contrast, in an endorsement where celebrity-consumer image mismatches, they react the same regardless of the endorser's star power.

Practical implications

This study offers suggestions to hospitality marketing professionals in strategically using celebrity endorsers in their marketing campaigns and strategies that allows firms to further formulate positive and enduring brand images while encouraging favorable consumer behaviors.

Originality/value

While most hospitality studies have focused on the traits of celebrity endorsers, little attention has been paid to the impact of consumers' characteristics on celebrity endorsement. This study advances the growing literature on hospitality celebrity endorsement by providing empirical evidence to delineate the relationship among celebrities, endorsed brands and consumers.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 4
Type: Research Article
ISSN: 2514-9792

Keywords

Content available
Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

Abstract

Details

Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

Article
Publication date: 13 August 2024

Christopher B. Stone, Andrea R. Neely, William Phillips and Ryan P. Terry

The aim of this work is to enhance workplace diversity and inclusion by exploring and addressing unique barriers faced by veterans during their transition from military service to…

Abstract

Purpose

The aim of this work is to enhance workplace diversity and inclusion by exploring and addressing unique barriers faced by veterans during their transition from military service to civilian occupations.

Design/methodology/approach

Building on existing expatriate theory, we introduce the Veteran Employment Transition (VET) model. Drawing parallels between veterans and expatriates, the model illustrates key antecedents crucial for a successful transitional adjustment.

Findings

The proposed VET model outlines essential factors contributing to successful veteran transitions. These factors include individual factors such as language skills, job and organization factors such as role clarity and nonwork factors.

Research limitations/implications

The VET model establishes a foundation for future research on veteran transition and answers the call for theory development in the field.

Practical implications

The insights derived from the VET model offer practical recommendations for designing interventions and transition support programs tailored to the unique needs of returning veterans.

Originality/value

The contribution of this paper lies in the development of the VET model, offering a novel perspective for understanding and addressing the distinctive challenges faced by returning United States (US) military veterans.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 14 May 2024

Stephen Oduro

The study aims to build upon the Resource-based view of the firm (RBV) and Dynamic Capability Theory (DCT) to perform a meta-analysis on the eco-innovation/SMEs’ sustainable…

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Abstract

Purpose

The study aims to build upon the Resource-based view of the firm (RBV) and Dynamic Capability Theory (DCT) to perform a meta-analysis on the eco-innovation/SMEs’ sustainable performance relationship.

Design/methodology/approach

Employing a psychometric meta-analytic approach with a random-effects model, the study examines a sample of 134,841 SMEs covering 99 studies and 233 study effects. Subgroup and meta-regression analysis were used to test the study`s hypotheses in Comprehensive Meta-Analysis (CMA) statistical software.

Findings

Results unveil that the average impact of eco-innovation on SMEs` sustainable performance is positively significant but moderate. Moreover, it was found that eco-process, eco-product, eco-organizational, and eco-marketing innovations positively influence SMEs’ sustainable performance, but the impact of eco-organizational innovation is the strongest. Findings further reveal that eco-innovation positively influences economic, social, and environmental performance, but its effect on social performance is the largest. Moreover, our findings reveal that contextual factors, including industry type, culture, industry intensity, global sustainable competitive index, and human development index, moderate the eco-innovation/SMEs’ sustainable performance relationship. Lastly, methodological factors, namely sampling technique, study type, and publication status, account for study-study variance.

Practical implications

Our findings imply that investing in eco-innovation is worthwhile for SMEs. Therefore, CEOs/managers of SMEs must adopt eco-innovation initiatives by establishing a sustainability vision, developing employee environmental development and training, building a stakeholder management system, and promoting employee engagement in sustainability activities.

Originality/value

The study develops a holistic conceptual framework to consolidate the distinct types of eco-innovation and their association with the sustainable performance of SMEs for the first time in this research stream, thereby resolving the anecdotal results and synthesizing the fragmented literature across culture, discipline, and contexts.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 5 February 2024

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.

Details

Journal of Managerial Psychology, vol. 39 no. 6
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 16 April 2024

Claire Bates and Rose Matthews

The purpose of this study is to explore the support needs surrounding intimate relationships and sexuality of autistic adults accessing funded social care in England.

Abstract

Purpose

The purpose of this study is to explore the support needs surrounding intimate relationships and sexuality of autistic adults accessing funded social care in England.

Design/methodology/approach

Semi-structured interviews with 15 autistic adults who were accessing funded social care examined their support needs surrounding intimate relationships and sexuality, with subsequent data analysis using reflexive thematic analysis.

Findings

Four themes were generated: Help at hand, but not too close for comfort, No “cookie-cutter rules”: personalised, inclusive approaches, Playing it safe, not leaving it too late, and Autism-informed education and support.

Practical implications

The authors produced an online learning module for social care staff in England on best practice in supporting autistic adults without learning disabilities with relationships and sexuality.

Originality/value

To the best of the authors' knowledge, there has been no other UK-based research published to date on the social care support needs of autistic adults without learning disabilities surrounding relationships, gender and sexuality.

Details

Advances in Autism, vol. 10 no. 2
Type: Research Article
ISSN: 2056-3868

Keywords

Article
Publication date: 23 July 2024

Giulia Pisano, B. Kennath Widanaralalage and Dominic Willmott

This study aims to investigate the experiences of service providers supporting male victims and female perpetrators of intimate partner violence (IPV). The study explored the…

Abstract

Purpose

This study aims to investigate the experiences of service providers supporting male victims and female perpetrators of intimate partner violence (IPV). The study explored the drivers, methods and treatments of female-perpetrated IPV, the nature and impact of abuse towards male victims, the barriers and facilitators to service provision and the impact on the practitioners themselves.

Design/methodology/approach

The study used a qualitative approach, using reflexive thematic analysis to analyse semi-structured interviews with 13 experienced service providers.

Findings

Two overarching themes were identified: systemic issues in service provision, including challenges with multi-agency approaches, funding and availability of services and the impact on practitioners; and gender stereotypes, which created barriers to male victims' help-seeking and influenced the treatment of female perpetrators.

Practical implications

The findings suggest the need for a multi-level approach, addressing gendered inequalities in IPV policy and funding, implementing gender-inclusive, evidence-based and trauma-informed practices, and raising public and professional awareness to challenge the dominant “domestic violence stereotype”.

Originality/value

This study provides a detailed, in-depth exploration of the experiences of service providers supporting “non-typical” populations in IPV, revealing the complex, multi-faceted challenges they face within a system that is inherently designed to support female victims of male perpetrators.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

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