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Abstract

Details

Rewriting Leadership with Narrative Intelligence: How Leaders Can Thrive in Complex, Confusing and Contradictory Times
Type: Book
ISBN: 978-1-78756-776-4

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Article

Umar-Farook Aziz and Kamil Omoteso

The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its…

Abstract

Purpose

The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its value relevance and decision usefulness in the aftermath of the financial crisis.

Design/methodology/approach

This research used a structured questionnaire to collect data from practising accountants, auditors and accounting academics within the UK. A factor analysis was undertaken to examine the potential inter-correlations that could exist between different factors obtained from the literature. The analysis reduced these variables into the more important factors which were subsequently modelled in a logistic regression analysis.

Findings

The paper identified, as critical factors for enhancing statutory audits, “a continuously updated accounting curriculum”, “expansion of the auditor's role”, “frequent meetings between regulators and auditors”, “mandatory rotation of auditors”, “limiting the provision of non-audit services”, “knowledge requirements from disciplines other than accounting” and “encouraging joint audits”. It is hoped that addressing these issues might improve confidence in the audit profession, thereby reinforcing its value relevance.

Research limitations/implications

The study's findings imply that professional accountancy bodies, accounting educators and accounting firms will need to incorporate the key factors identified in this study into their curriculum and training schemes. However, the generalisability of these findings might be limited as the research data were primarily obtained from UK accountants alone.

Originality/value

This study extends the frontiers of knowledge on critical factors that could reinforce users’ confidence in the statutory audit function and have implications for policy and practice.

Details

Journal of Applied Accounting Research, vol. 15 no. 3
Type: Research Article
ISSN: 0967-5426

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Article

Noorliza Karia

Besides small- and medium-sized enterprises' (SMEs) constraints, there is a lack of critical observations of the human capital model naturally inspiring themselves from…

Abstract

Purpose

Besides small- and medium-sized enterprises' (SMEs) constraints, there is a lack of critical observations of the human capital model naturally inspiring themselves from within. Therefore this paper exposes the factors of emotional intelligence (EI) that make entrepreneurs gain sustainable competitiveness.

Design/methodology/approach

A data of self-administered survey from 397 SMEs in Malaysia was investigated using regression analysis.

Findings

The results reveal factors of EI comprised of self-confidence, self-innovation, self-inspiration and self-vision that have significant positive impacts on entrepreneurial performance. Amazingly, EI contributes almost 30% of the success, where self-vision and self-innovation are the robust EI to strengthen and sustain entrepreneurial performance. In contrast, self-confidence and self-inspiration are generic EI of human capital and easy to be applied by rivals.

Research limitations/implications

The study provides a comparative benchmark model for SMEs, managers and entrepreneurs inspiring themselves from within that they can emulate and attain the same success. SMEs can obtain success by investing and culturing EI factors within themselves.

Practical implications

The study provides a comparative benchmark model for SMEs and managers inspiring themselves from within and expands the theory of heterogeneous SMEs and the human capital to sustainable business and competitiveness. SMEs can obtain success through capitalizing human capital attributes within themselves.

Originality/value

The study is the first providing the viable model for SMEs or entrepreneurs leading themselves from within, to their action, behaviour, decision and achievement or the performance mechanism with a benchmark model of entrepreneur EI as a booster.

Details

Benchmarking: An International Journal, vol. 28 no. 3
Type: Research Article
ISSN: 1463-5771

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Article

Ernest Emeka Izogo and Mercy Mpinganjira

Although previous research emphasized the importance of inspiration in influencing consumer behavior, there is no categorical response to how social-media inspirational…

Abstract

Purpose

Although previous research emphasized the importance of inspiration in influencing consumer behavior, there is no categorical response to how social-media inspirational content inspires consumers across cultures. This paper aims to take on this agenda through a vignette experimental study.

Design/methodology/approach

This paper devised a vignette study involving subjects (n = 370) recruited from Nigeria and South Africa. The structural equation modeling procedure, analysis of variance (ANOVA) and regression analysis aided the examination of the scale psychometrics and hypotheses testing.

Findings

Among other findings, this study shows that: inspirational content (utilitarian vs hedonic) exerts a positive differential effect on customer inspiration (CI) such that the effect of hedonic content is more pronounced than utilitarian content; collectivistic consumers are inspired more than individualists; CI triggers customer engagement behaviors (CEBs) and purchase intention, and an inspired-to component of CI mediates the effect of inspired-by on CEBs and purchase intention.

Research limitations/implications

While this study makes significant contributions to knowledge on CI, the focus on firm-generated content limits the scope of this study. Future research should examine the effect of consumer-generated content on CI. Additionally, the likely contextual influence of product type on CI and its triggers in the context of the foote, cone and belding grid creates the room to further interrogate the research model under conditions of high/low involvement products.

Originality/value

By showing how social-media inspirational content and cultural orientation separately influence and interact to influence CI which consequently triggers CEBs and purchase intention, the findings highlight the psychological mechanisms through which CEBs and purchase intention can be simultaneously triggered.

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Book part

Øystein Jensen

This study re-evaluates the criteria in the choice of exchange partners from the buyer’s and seller’s perspective within the context of inclusive tour production and…

Abstract

This study re-evaluates the criteria in the choice of exchange partners from the buyer’s and seller’s perspective within the context of inclusive tour production and reveals priorities to such criteria among the business actors, providing theoretical frameworks for a wider understanding of the criteria within a tourism context. The study is based on a study of cooperative relationships between European tour operators and Norwegian sub-suppliers. It deploys a qualitative research approach (personal interviews) inspired by grounded theory. The resultant data present critical three consideration embracing (1) market capacity (its ability to acquire customers), (2) purchase price and the attaching conditions and (3) confidence/reliability as criteria of selecting the exchange partners. Lastly nine future agendas are suggested in a bid to theory development.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-78560-271-9

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Book part

Richard L. Wood

This chapter offers a speculative essay regarding how religion may foster intellectual humility in public life, drawing on case studies from faith-based community…

Abstract

This chapter offers a speculative essay regarding how religion may foster intellectual humility in public life, drawing on case studies from faith-based community organizing in the United States. and liberation theology in Latin America. Despite a plethora of religious teaching about the virtue of humility across a variety of traditions, I do not think there is anything inherent in religious belief – in any tradition – that predisposes believers toward authentic humility in their personal or public lives. I argue instead that religious conviction – when embodied in particular kinds of religious practice – does help drive us toward the balance of confidence and intellectual humility required for vigorous engagement in democratic public life. My argument draws on the concept of focal practices and insights from philosophy, theology, and social theory as I consider religious practices, religious conversion, and the nature of human passions as they relate to democratic life.

Details

Religion, Humility, and Democracy in a Divided America
Type: Book
ISBN: 978-1-78973-949-7

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Book part

James A. Shaw

Athens’ Radical Interactionism and Rorty’s neopragmatism represent two differing interpretations of pragmatist philosophy that are used to inform contemporary approaches…

Abstract

Athens’ Radical Interactionism and Rorty’s neopragmatism represent two differing interpretations of pragmatist philosophy that are used to inform contemporary approaches to social inquiry. Athens’ and Rorty’s views differ greatly in their positions on the implications of a Darwinian worldview, leading to different perspectives on the value and role of truth, scientific method, and rationality in engaging in social inquiry and political reform. By tracing out the differences between Radical Interactionism and neopragmatism with respect to epistemology, social science, and political reform, I show that Athens’ Radical Interactionism accomplishes more to inform concrete social inquiry and political change. While Rorty’s neopragmatism helps readers to situate pragmatist-inspired inquiry in its evolutionary context, his work provided little guidance for social science. Conversely, Athens’ Radical Interactionism expands upon the value of a pragmatist version of rationality and scientific method, directing researchers’ attention to domination and dominance orders in contemporary social life. Furthermore, the Darwinian underpinnings of both Athens’ and Rorty’s pragmatist-inspired philosophies suggests that concepts in social inquiry are to be understood as sensitizing as opposed to definitive. As such, Athens’ Radical Interactionism remains true to the pluralistic thrust of pragmatist philosophy by conveying domination as a sensitizing concept in contrast to a more neo-positivist definitive concept.

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article

Hong Sheng, Pianpian Yang and Yuanyue Feng

Social media has emerged as a new marketing channel and an important source for customer inspiration. Understanding the sources and consequences of customer inspiration…

Abstract

Purpose

Social media has emerged as a new marketing channel and an important source for customer inspiration. Understanding the sources and consequences of customer inspiration via social media is important for both researchers and marketers. However, little has been done to empirically examine customer inspiration in the social media context. Specifically, the process through which customers become inspired and motivated by social media to purchase the advertised products remains elusive. Therefore, this study extends the conceptualisation of customer inspiration into the social media context, and explores the antecedents of customer inspiration from three perspectives: informational, social and personal. This study also examines the impact of customer inspiration on customers' behavioral intention.

Design/methodology/approach

Survey methodology was used and data from 679 respondents were collected in China. To examine the hypothesized relationships, partial least squares (PLS) was used to analyse the data and Smart PLS 3.0 was used for data analysis.

Findings

The study findings demonstrated that the vividness of ads, social influence and promotion focus had positive impacts on theinspired-by state”, and subsequently theinspired-to state”, which in turn positively influenced customers' purchasing intentions. However, media richness has a negative impact on theinspired-by state”.

Originality/value

This study provides the first evidence of customer inspiration via social media and examines its antecedents and consequences. Practically, this study offers useful guidelines and suggestions for firms on how to inspire customers using social media.

Details

Industrial Management & Data Systems, vol. 120 no. 6
Type: Research Article
ISSN: 0263-5577

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Article

Teresa Martha Söderhjelm, Gerry Larsson, Christer Sandahl, Christina Björklund and Kristina Palm

The purpose of this paper is to understand the influence of leadership programmes on leaders and co-workers, as well as which mechanisms are involved in the process.

Abstract

Purpose

The purpose of this paper is to understand the influence of leadership programmes on leaders and co-workers, as well as which mechanisms are involved in the process.

Design/methodology/approach

An analysis was done into 431 free-text answers to questionnaires given to 120 participants in two different leadership programmes and their co-workers six months after their participation, using a grounded theory inspired approach.

Findings

The result is a model, linking internal psychological and external behavioural aspects, with the central outcome that leaders gained more confidence in their leadership role through theoretical models learned, and reflection.

Research limitations/implications

The course participants as well as the co-workers seemed to experience a positive leadership development indicating a value of participating in the courses.

Practical implications

Confidence in leadership role seems important for having positive outcomes of leadership. Although this needs further research, it is something organisations should consider when working with leadership questions.

Social implications

The co-workers perceived their leaders to be calmer, more open for discussions, and willing both to give and receive feedback post training. There appears to be an increase in trust both in the leader and reciprocally from the leader in the co-workers.

Originality/value

Until now there has not been any systematic research into the effects on participants and co-workers following the programmes, despite the fact that over 100,000 have participated in the courses.

Details

Leadership & Organization Development Journal, vol. 39 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

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