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1 – 3 of 3Elizabeth Hale, Hope E. Wilson, Lauren Gibbs, Jessie Didier and Carolyne Ali-Khan
The purpose of this study was to examine how participants experienced and perceived an M.Ed. program that had a school-based design. In particular, the authors sought to…
Abstract
Purpose
The purpose of this study was to examine how participants experienced and perceived an M.Ed. program that had a school-based design. In particular, the authors sought to understand: (1) how participants experienced being in a school-based cohort and (2) whether and how participants experienced the three designated tenets of the M.Ed. program: teacher inquiry, social justice and student engagement and motivation.
Design/methodology/approach
This qualitative study used semi-structured focus group interviews (n = 7) to examine teachers’ perceptions, using a constant comparative method (Corbin & Strauss, 2008) of open coding to analyze the data and determine emergent themes.
Findings
The findings indicate the design of this school-based M.Ed. program provided both social and academic benefits including strengthening teachers’ working relationships and their understanding of students outside their own classroom and a transfer from individual learning to organizational benefit. Teachers positively perceived the three tenets that guided the first year of the program, especially the ability to study social justice and student motivation in depth.
Practical implications
This study has implications for teacher education and retention as well as how boundary spanning roles in PDS schools can impact graduate students’ experiences in schools. Given the current teacher shortage concerns, it is important to understand how M.Ed. programs can be designed with teacher needs at the forefront so learning is relevant and rewarding, both to the individual and the school.
Originality/value
While there are many studies that examine the use of cohorts in education, particularly in doctoral programs, few, if any, studies examine a school-based cohort M.Ed. program for practicing teachers. This study also puts a unique spotlight on how boundary-spanning roles can benefit not only teacher candidates but also practicing teachers in their M.Ed. programs.
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Imam Arafat, Suzanne Fifield and Theresa Dunne
The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…
Abstract
Purpose
The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.
Design/methodology/approach
The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.
Findings
Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.
Research limitations/implications
This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.
Practical implications
The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.
Originality/value
The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.
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Hua Pang, Enhui Zhou and Yi Xiao
In light of the stimulus-organism-response (SOR) theoretical paradigm, this paper explores how information relevance and media richness affect social network exhaustion and…
Abstract
Purpose
In light of the stimulus-organism-response (SOR) theoretical paradigm, this paper explores how information relevance and media richness affect social network exhaustion and, moreover, how social network exhaustion ultimately leads to health anxiety and COVID-19-related stress.
Design/methodology/approach
The conceptual model is explicitly analyzed and estimated by using data from 309 individuals of different ages in mainland China. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were utilized to validate the proposed hypotheses through the use of online data.
Findings
The findings suggest that information relevance is negatively associated with social network exhaustion. In addition, social network exhaustion is a significant predictor of health anxiety and stress. Furthermore, information relevance and media richness can indirectly influence health anxiety and stress through the mediating effect of social network exhaustion.
Research limitations/implications
Theoretically, this paper verifies the causes and consequences of social network exhaustion during COVID-19, thus making a significant contribution to the theoretical construction and refinement of this emerging research area. Practically, the conceptual research model in this paper may provide inspiration for more investigators and scholars who are inclined to further explore the different dimensions of social network exhaustion by utilizing other variables.
Originality/value
Although social network exhaustion and its adverse consequences have become prevalent, relatively few empirical studies have addressed the deleterious effects of social network exhaustion on mobile social media users’ psychosocial well-being and mental health during the prolonged COVID-19. These findings have important theoretical and practical implications for the rational development and construction of mobile social technologies to cultivate proper health awareness and mindset during the ongoing worldwide COVID-19 epidemic.
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