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1 – 10 of 76The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity…
Abstract
Purpose
The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity affect their resistance to pressure from host entities regarding their reports. Thus, the main objective of this study is to examine the influence of internal audit functions' (IAF) quality factors on chief audit executives' (CAEs) ability not to modify internal audit report.
Design/methodology/approach
This study uses data from the Global Internal Audit Common Body of Knowledge to investigate the relationship between IAF quality and auditor resistance to pressure related to changes in internal audit reports. IAF quality is calculated using a composite measure comprising four IAF quality components. Auditors' resistance is measured using the extent to which internal auditors experienced a situation wherein they were directed to modify a valid audit finding in a report.
Findings
The analyses provide evidence that CAEs experience, certification, training and objectivity were all significantly associated with resistance to pressure. In other words, a greater quality of IAF leads to a greater ability to resist pressure to change their reports.
Research limitations/implications
Despite the statistically significant results that confirm the impact of IAF competence and objectivity on the resistance of CAEs to pressure, some other factors should be considered simultaneously in future research. In addition, the study sample contains 2,193 CAEs from different regions, environments, sectors and business areas. Focussing on a particular environment, sector or organisation size may generate different results.
Practical implications
The following practical implications are proposed: First, internal audit regulators will find this study helpful in formulating strategies for creating balanced relationships between CAEs and other authorities and users. Second, CAEs can be encouraged to undergo constant training and complete professional development (as required by the Institute of Internal Auditors [IIA] standard). Finally, it would be interesting to apply this study to a particular environment, sector and size.
Originality/value
This study builds on the limited research that investigates the relationship between IAFs’ quality and the resistance of CAEs to pressure. It extends Calven’s (2021) study that investigates the impact of adherence to the IIA's Core Principles on the likelihood of IAFs modifying valid audit findings. This study examines the influence of IAF quality factors on CAEs' ability not to modify internal audit report.
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This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of…
Abstract
Purpose
This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.
Design/methodology/approach
The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.
Findings
The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.
Originality/value
First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.
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This paper aims to unify fragmented definitions of fake news and also present a comprehensive classification of the concept. Additionally, it provides an agenda for future…
Abstract
Purpose
This paper aims to unify fragmented definitions of fake news and also present a comprehensive classification of the concept. Additionally, it provides an agenda for future marketing research based on the findings.
Design/methodology/approach
A review of 36 articles investigating fake news from 1990 to 2020 was done. In total, 615 papers were found, and the article pool was refined manually in two steps; first, articles were skimmed and scanned for nonrelated articles; second, the pool was refined based on the scope of the research.
Findings
The review resulted in a new definition and a collective classification of fake news. Also, the feature of each type of fake news, such as facticity, intention, harm and humor, is examined as well, and a definition for each type is presented.
Originality/value
This extensive study, to the best of the author’s knowledge, for the first time, reviews major definitions and classification on fake news.
Objetivo
Este artículo pretende unificar las definiciones fragmentadas de las noticias falsas y también presentar una clasificación exhaustiva del concepto. Además, ofrece una agenda para futuras investigaciones de marketing basada en los resultados.
Diseño
Se realizó una revisión de 36 artículos que investigaban las noticias falsas desde 1990 hasta 2020. Se encontraron 615 artículos, y el grupo de artículos se refinó manualmente en dos pasos, primero, se descremaron los artículos y se escanearon los artículos no relacionados, segundo, el grupo se refinó basado en el alcance de la investigación.
Resultados
La revisión dio como resultado una nueva definición y una clasificación colectiva de las noticias falsas. Además, se examinan las características de cada tipo de noticias falsas, como la facticidad, la intención, el daño y el humor, y se presenta una definición para cada tipo.
Originalidad
este amplio estudio revisa por primera vez las principales definiciones y la clasificación de las noticias falsas.
目的
本文旨在统一假新闻的零散定义, 并对假新闻的概念进行全面的分类。此外, 它还根据本文的研究结果为未来的营销研究提供了一个议程。
设计/方法/途径
对1990年至2020年期间调查假新闻的36篇文章进行了回顾。一共发现了615篇论文, 并分为两步对此文章库进行了人工提炼:首先, 对文章进行略读和扫描以找出非相关文章, 其次, 根据研究范围对文章库进行了提炼。
研究结果
此次审查导致了对假新闻的新定义和集体分类。此外, 还分析了假新闻的真实性、意图、危害性、幽默性等各种类型的特征, 并给出了各种类型的定义。
原创性
此项涉及广泛假新闻内容的研究首次回顾了关于假新闻的主要定义和分类。
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Kelly C. Margot, Melissa Pierczynski and Kelly Lormand
The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community…
Abstract
Purpose
The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community members interested in careers as teachers. This article explores one promising approach to reach and inspire high school students considering the teaching profession. Camp ExCEL (Exploring Careers in Education and Leadership) provided a pathway allowing rising high school seniors an opportunity to explore the teaching profession. This pathway utilized the Grow Your Own framework, recruiting students from a diverse community and providing them resources and information that would further efforts to become an educator within their community.
Design/methodology/approach
The current study examined outcomes from an education summer camp, using qualitative thematic analysis to reflexively interpret participants’ (n = 29) feelings and beliefs about effective teaching, culturally responsive teaching (CRT), project-based learning (PBL) and their camp experience. Data were collected using Google documents and surveys. The four connected themes that emerged were obstacles and barriers to teaching, qualities of an effective teacher, the impact of culturally responsive teaching and project-based learning on classrooms, and the importance of mentorships within education.
Findings
The paper provides insight about how an education camp can support high school students as they explore a career in education. Results suggest that focus on high-quality pedagogy can support student understanding of the career. Students also suggested their perception of effective teaching that includes acknowledging the needs of the whole student, modeling high-quality teaching practices and displaying positive professional dispositions.
Research limitations/implications
Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to conduct and examine education camps further.
Practical implications
The paper includes implications for the development of other education camps, especially in areas with highly diverse populations.
Originality/value
This paper fulfills an identified need to increase the number of persons pursuing a career in education. The focus on a highly diverse community is also an area of need in education. This article details the description of an education camp and the curriculum used, along with findings from data collected during the first year.
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Han Chen, Yvette Green and Kim Williams
Supervisory employees in the hotel industry experience high levels of emotional exhaustion. The current study aims to examine the impact of perceived manager support, perceived…
Abstract
Purpose
Supervisory employees in the hotel industry experience high levels of emotional exhaustion. The current study aims to examine the impact of perceived manager support, perceived control over time and negative emotions at others on hotel supervisors' emotional exhaustion. It further investigates the mediating role of perceived control over time and negative emotions at others on the relationship between perceived manager support and hotel supervisors' emotional exhaustion.
Design/methodology/approach
Paper questionnaires were distributed at a hotel supervisor training seminar. A total of 155 usable responses were collected from hotel supervisors. Confirmatory factor analysis and structural equation modeling were used for hypotheses testing.
Findings
Results showed that perceived manager support and perceived control over time both were negatively associated with hotel supervisors' emotional exhaustion. Negative emotions at others were positively related to hotel supervisors' emotional exhaustion. Both perceived control over time and negative emotions at others were found to mediate the relationship between perceived manager support and hotel supervisors' emotional exhaustion.
Originality/value
The study applied the job demand–resources model and the affective event theory to examine hotel supervisors' emotional exhaustion. The mediating role of perceived control over time and negative emotions at others added to the current knowledge of factors that are associated with hotel supervisory employees' emotional exhaustion.
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Matej Grošelj, Matej Černe, Sandra Penger and Barbara Grah
The purpose of this paper is to analyse the moderating role of psychological empowerment on the relationships between authentic leadership and innovative work behaviour, as well…
Abstract
Purpose
The purpose of this paper is to analyse the moderating role of psychological empowerment on the relationships between authentic leadership and innovative work behaviour, as well as transformational leadership and innovative work behaviour.
Design/methodology/approach
We have applied the mixed-method research on the selected case study. The quantitative field study was conducted on a sample of 126 employees in a multinational technological company. A series of paired sample t-tests were followed by a hierarchical regression analysis to test the hypotheses. The qualitative study consists of a content analysis of in-depth semi-structured interviews with four leaders.
Findings
The research provides further confirmation of the positive relationship between leadership and innovative work behaviour. Specifically, the results showed that psychological empowerment moderates the relationship between leadership (authentic as well as transformational leadership) and innovative work behaviour.
Originality/value
This paper contributed to leadership and innovation literature and provided insights in studying the boundary conditions on the relationship between authentic leadership, as well as transformational leadership, in stimulating innovative work behaviour through the moderating role of psychological empowerment. The added value is expanded by introducing the comparison of the two leadership theories.
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Anita Zehrer and Gabriela Leiß
This paper aims to explore the pertinent issues, barriers and pitfalls of intergenerational communication in business families during their leadership succession period.
Abstract
Purpose
This paper aims to explore the pertinent issues, barriers and pitfalls of intergenerational communication in business families during their leadership succession period.
Design/methodology/approach
Building on relational leadership theory, the paper makes use of an action research approach using a qualitative single case study to investigate communication barriers and pitfalls in business transition.
Findings
Through action research, interventions were taken in the underlying case, which increased the consciousness, as well as the personal and social competencies of the business family. Thus, business families stuck in ambivalent entanglement understand their underlying motives and needs within the change process, get into closer contact with their emotional barriers and communication hindrances, which is a prerequisite for any change, and break the succession iceberg phenomenon.
Research limitations/implications
Future research should undertake multiple case studies to validate and/or modify the qualitative methods used in this action research to increase the validity and generalizability of the findings.
Practical implications
Given the large number of business families in transition, our study shows the beneficial effects action research might have on business families’ communication behavior along a change process. The findings might help other business families to understand the value of action research for such underlying challenges and decrease communication barriers.
Originality/value
This is one of the few studies to have addressed intergenerational communication of business families using an action research approach.
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Varsha Yadav and Himani Sharma
The purpose of this paper is to investigate the effect of perceived support from family-friendly policies and supervisors on job satisfaction of employees by incorporating…
Abstract
Purpose
The purpose of this paper is to investigate the effect of perceived support from family-friendly policies and supervisors on job satisfaction of employees by incorporating work-family conflict as a mediator.
Design/methodology/approach
Primary data were collected from 369 employees working in different organizations from the service sector in India. Smart PLS software was used to perform partial least square structural equational modeling.
Findings
The result confirms that both family-friendly policies and supervisor support negatively influences the work-family conflict. Also, work-family conflict partially mediates between family-friendly policies and job satisfaction as well as between supervisor support and job satisfaction. Also, supervisor support directly influences the job satisfaction of the employees.
Research limitations/implications
Management needs to know the relevance of work-life policies and supervisor support to increase job satisfaction and reduce employees’ work-family conflict. Results will be useful for implementing family-friendly policies and designing training courses for the supervisors. This will make the workplace more family-friendly.
Originality/value
This study creates value for the employees in meeting their family obligations by reducing their work-family conflict. Organizations are benefited by attracting positive outcomes like satisfied employees, which will, in turn, lead to a more productive and happier workforce. Studies examining the influence of these policies and supervisory support on job satisfaction with work-family conflict as the mediating variable are difficult to find in the Indian context.
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Stephen P. Hebard, Lindsey R. Oakes, Ann Kearns Davoren, Jeffrey J. Milroy, Jody Redman, Joe Ehrmann and David L. Wyrick
The coach−athlete relationship mediates the relationship between sports participation and student-athlete character, health and well-being outcomes. High school athletic…
Abstract
Purpose
The coach−athlete relationship mediates the relationship between sports participation and student-athlete character, health and well-being outcomes. High school athletic administrators (AAs) can provide critical leadership, mentorship and direction for coaches to optimize student-athlete performance and human development. Social and emotional learning (SEL) is an evidence-based approach to developing adult and student competencies for holistic development across the lifespan that has been primarily performed and researched in the classroom. The purpose of this research is to capture the lived experiences of AAs applying a novel SEL-based curriculum (InSideOut Initiative, ISOI) with coaches and student-athletes in high school sports.
Design/methodology/approach
Interviews of 10 AAs captured their lived experiences of applying SEL-based leadership and coaching and their perception of its impact on coaches and student-athletes in high school athletics.
Findings
AAs described leadership and coaching that are characterized by (1) safety, support and mentorship; (2) skill and support-based behavior modeling; (3) trusting, loving and supportive relationships; (4) self-reflection of values/beliefs and behaviors that impact self, student-athlete and culture; (5) the influence of emotions on the aforementioned; (6) the ability to have a long-term, sustainable impact on student-athletes and (7) alignment with their immediate environmental context.
Research limitations/implications
The data captured in this study suggest that ISOI-trained AAs practice SEL-competent leadership and coaching. Evaluation of the novel application of SEL-based interventions in athletics will be useful to understanding their effects on participant social and emotional competencies and outcomes traditionally associated with classroom-based SEL applications.
Practical implications
Athletic administrator interviews describe an approach to high school sports that requires a reconceptualization of the purpose of athletics. When the high school sport operates as a curriculum, integrated opportunity for its student-athletes and athletic administrator and coach leadership aligns with this overarching philosophy, there may be increased potential for positive youth development.
Originality/value
The results of this research are valuable in demonstrating preliminary evidence of how SEL-based leadership and coaching is applied and impacts adult and student-athletes in a unique sport context.
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Andreas Kuckertz, Elisabeth S.C. Berger and Alicia Prochotta
This study aims to investigate how Germans' misperceptions of the nature of entrepreneurship influence their attitudes towards entrepreneurial failure.
Abstract
Purpose
This study aims to investigate how Germans' misperceptions of the nature of entrepreneurship influence their attitudes towards entrepreneurial failure.
Design/methodology/approach
Adopting a multivariate regression analysis, the study used data collected from a commercial online market research panel (N = 2,027) reflecting the overall German working population. Attitudinal items on business failure were used to measure the study variables. The study controlled for age, education, employment status, gender, income, whether the respondent knows a failed entrepreneur and the German federal state in which the respondent resides.
Findings
The findings suggest that reservations about failed entrepreneurs become stronger as misperceptions of the nature of entrepreneurship worsen. The results also show that failure reservations vary regionally over the 16 German federal states.
Practical implications
Nationwide efforts regarding the stimulation of entrepreneurship and the acceptance of entrepreneurial failure are insufficient for removing failure reservations, as they neglect regional cultural differences. The results suggest that it is not enough just to invest in efforts to create a failure-friendly culture, and that a better general education about the realities of entrepreneurship is a prerequisite.
Originality/value
The study generates insights into how the overall population in an innovation-driven economy perceives entrepreneurship and entrepreneurial failure. Moreover, the work delves into the reasons why parts of German society reject failed entrepreneurs. Hence, this study can aid the drafting of effective policy initiatives at the regional and national levels.
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