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1 – 8 of 8Yuqian Zhang, Juergen Seufert and Steven Dellaportas
This study examined subjective numeracy and its relationship with accounting judgements on probability issues.
Abstract
Purpose
This study examined subjective numeracy and its relationship with accounting judgements on probability issues.
Design/methodology/approach
A subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.
Findings
The study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.
Research limitations/implications
Adding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.
Practical implications
Investors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.
Originality/value
This study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.
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Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of…
Abstract
Purpose
Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of community development and members’ welfare. This study sought to achieve three objectives: to determine whether there is an opportunity for organizing the various churches for interfaith cooperative collective action; to assess the association between people’s religiosity and the propensity to join interfaith cooperative collective action and to assess people’s perceptions of the institutional framework that could facilitate the organization of the religious community in Ghana for interfaith collective action.
Design/methodology/approach
Descriptive statistics and an ordered probit model (OPM) were used to analyze cross-sectional data from a representative sample of households in the Greater Accra Region. Thematic analysis was also used to analyze the qualitative data.
Findings
The study found that generally, there is a positive response to a proposal to mobilize churches in an interfaith cooperative collective action, but distrust poses a great threat to interfaith cooperative collective action. The study also found that affiliation with the Seventh-Day Adventist Church and Pentecostal/Charismatic is negatively (positively) associated with the propensity to join a collective action, respectively. Finally, the results of the study found that accountability, proper management and fair distribution of the proceeds from a collective action will help in mobilizing churches in Ghana in an interfaith collective action.
Originality/value
This is the first major study to explore the possibility of interfaith collective action among religious denominations aimed at accelerating poverty reduction and wealth creation in any developing country.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0670
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Divya Bhatnagar and Sudip Patra
An ecologically sustainable future calls for fruitful dialogues between spirituality, modern science and policymaking at large. What could be that connects them all? We found out…
Abstract
An ecologically sustainable future calls for fruitful dialogues between spirituality, modern science and policymaking at large. What could be that connects them all? We found out that ideas about holism exist across time, space, culture and thinkers – ranging from mathematics, philosophy, sociology, medicine, education, religion and quantum physics to finding its roots in ancient Indian Vedic tradition and later usage in Greek and Roman cultures.
This chapter takes a look at the history and intricacies of two seemingly distinct but interconnected fields – spirituality and modern science, particularly quantum science – with an aim to uncover what these fields can teach us about the idea of holism. This chapter, therefore, highlights one of the most fundamental and profound spiritual principles of the unity and interconnectedness of the entire universe – encapsulated in the concept of holism – and its practical applications in approaching sustainable development. We hope to ignite further research on this topic.
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Vishag Badrinarayanan, Deva Rangarajan, Christine Lai-Bennejean, Melanie Bowen and Timo Arvid Kaski
Although organizations are investing heavily in digital transformation (DT) of the sales function, implementation and exploitation at the sales force level are ongoing challenges…
Abstract
Purpose
Although organizations are investing heavily in digital transformation (DT) of the sales function, implementation and exploitation at the sales force level are ongoing challenges. As sales managers serve as conduits of influence between top management and the sales force, the success of strategic initiatives, such as DT, hinges heavily on leveraging their influence to promote change adoption at the sales force level. Accordingly, this research is guided by the research question: how can sales organizations secure the buy-in of sales managers and induce their championing behaviors directed toward the sales force?. The purpose of this paper is to investigate how organizational and psychological resources influence sales managers' DT change champion through their change readiness.
Design/methodology/approach
Construing DT in sales as an organizational change that creates contextual job demands, the theoretical framework offers several hypotheses linking organizational and personal resources with sales managers’ change readiness and championing behaviors. The perceived impact of change is included as a moderating variable. Using data from a sample of 176 business-to-business sales managers, the hypotheses are tested using partial least squares structural equation modeling.
Findings
The authors demonstrate that two change-related organizational resources (change communication and change mobilization) and a personal psychological resource (psychological capital) facilitate sales managers’ emotional and cognitive change readiness, which, in turn, enhances their championing behaviors toward DT initiatives. Further, the authors find that perceived change impact augments the effects of organizational and psychological resources on change readiness, thus highlighting the importance of effective positioning of the outcomes of change.
Practical implications
This study provides practitioners with actionable guidance on securing the buy-in of sales managers for change initiatives such as DT. Specifically, communication and mobilization are critical inducements. Managers who score high on psychological capital can be targeted as change agents. Further, the impact of change needs to be framed positively, as the resultant perceptions magnify the effects of organizational resources.
Originality/value
While prior research has examined salespeople’s response to change, very little is known about the antecedents of change readiness and championing behavior among sales managers. Based on the results, the authors identify theoretical and managerial implications as well as future research directions.
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Fleur Sharafizad, Kerry Brown, Uma Jogulu and Maryam Omari
Literature around the careers of female academics is targeted mainly toward identifying and examining career progression inhibitors, while the drivers appear largely unexplored…
Abstract
Purpose
Literature around the careers of female academics is targeted mainly toward identifying and examining career progression inhibitors, while the drivers appear largely unexplored. This paper aims to contribute to contemporary knowledge by identifying drivers to the career progression of female academics in Australia. With COVID-19 currently impacting the careers of female academics this knowledge can assist universities and human resource (HR) professionals in developing policies and practices to better facilitate female academic career progression.
Design/methodology/approach
Empirically this paper draws on a qualitative study of 18 male and 29 female academics, as well as nine senior university stakeholders. The authors employed semi-structured interviews and a novel methodology, Draw, Write, Reflect.
Findings
In line with attribution theory, senior stakeholders mainly identified organisational efforts, including leadership, gender equity endeavours, recruitment and promotion approaches, as well as a construct known as “relative to opportunity considerations”, as drivers of female academics’ career progression. Female academics, however, largely attributed their career progression to personal factors, such as family support, informal mentoring, and determination and persistence.
Practical implications
The findings have implications for universities and HR practices seeking to facilitate female academic career progression. Implementation of the drivers identified may enhance female academics’ abilities to progress their careers.
Originality/value
By focussing on the drivers of, rather than the barriers to, female academic careers, the research is novel in its identification of a previously unexplored mismatch between organisational attribution and individual attribution of career progression drivers thereby advancing knowledge of gender differences in academic careers.
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Juliet Owusu-Boadi, Ernest Kissi, Ivy Maame Abu, Cecilia Dapaah Owusu, Bernard Baiden and Caleb Debrah
The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as…
Abstract
Purpose
The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as one of the most challenging industries globally in terms of implementing environmental, health and safety (EHS) practices. However, in the absence of EHS, the construction industry cannot be considered sustainable. Therefore, this study aims to identify the trends, knowledge gaps and implications of EHS research to enhance construction activities and knowledge.
Design/methodology/approach
The study adopted a science mapping approach involving bibliometric and scientometric analysis of 407 construction EHS publications from the Scopus database with the VOSviewer software. The study is based on journal articles from the Scopus database without restriction to any time range.
Findings
The main focus of construction EHS research identified in the study includes sustainability-related studies, risk-related, environmental issues, EHS management, integrated management systems studies, health and safety related and EHS in the construction process. Some emerging areas also identified include productivity, design, culture, social sustainability and machine learning. The most influential and productive publication sources, countries/regions and EHS publications with the highest impact were also determined.
Research limitations/implications
Documents published in the Scopus database were considered for analysis because of the wider coverage of the database. Journal articles written in English language represent the inclusion criteria, whereas other documents were excluded from the analysis. The study also limited the search to articles with the engineering subject area.
Practical implications
The research findings will enlighten stakeholders and practitioners on the focal knowledge areas in the EHS research domain, which are vital for enhancing EHS in the industry.
Originality/value
To the best of the authors’ knowledge, this review-based study is the first attempt to internationally conduct a science mapping on extant literature in the EHS research domain through bibliometric and scientometric assessments.
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