Search results
1 – 10 of 16Christopher McMahon and Peter Templeton
In recent years, the relationship between Manchester United fans and their club has been put under the spotlight due to the contentious relationship between the fanbase and the…
Abstract
In recent years, the relationship between Manchester United fans and their club has been put under the spotlight due to the contentious relationship between the fanbase and the club’s American owners, the Glazer family. However, the commercialisation of Manchester United and their ramping up of their associated brand accelerated massively during the 1990s, as a result of the coincident timing of the country’s glamour club returning to dominance during a period of ever-greater financial returns for top-flight success. As the undoubted commercial trailblazers in English football (and the first English club to be listed on the Stock Exchange), analysing their development during the 1990s is, arguably, the best way of understanding how and why top-flight football clubs operate the way they do and, in a knock-on effect on the league’s competitiveness, why the clubs below them can so easily fall away.
Details
Keywords
Nora J. Rifon, Mengtian Jiang and Shuang Wu
This study aims to develop and test a new research model of consumer response to celebrity transgression. It examines the effects of celebrity past transgression and philanthropic…
Abstract
Purpose
This study aims to develop and test a new research model of consumer response to celebrity transgression. It examines the effects of celebrity past transgression and philanthropic histories in influencing consumer acceptance (i.e. forgiveness and blame) of a single celebrity transgression behavior and the subsequent endorsement potential of the transgressed celebrity. It also examines consumer acceptance of celebrity transgressions from the gender perspective.
Design/methodology/approach
By using real celebrities, this study conducted a 2 (transgression history: high vs low) × 2 (philanthropic history: high vs low) × 2 (celebrity gender: male vs female) between-subject online experiment with 823 US young adults.
Findings
Results showed that forgiving (blaming) the transgressed celebrity was positively (negatively) associated with the celebrity’s endorsement potential. Transgression history had a significantly negative indirect effect on endorsement potential via its negative effect on forgiveness and positive effect on blame. Philanthropic history mitigated the negative indirect effect of transgression history on endorsement potential only for male celebrities, not female celebrities.
Originality/value
This study contributes to the current human brand and celebrity transgression literature and fills the research gap by using real male and female celebrities to incorporate the real history of celebrities as determinants of consumer judgment of celebrity transgression. This study also makes its unique contributions by focusing on the celebrity-related outcomes and demonstrating the moderating roles of past philanthropic behaviors and celebrity gender for their potential to mitigate the negative effects of transgression history on consumer responses to a single transgression.
Details
Keywords
Emily Bouck, Larissa Jakubow and Sarah Reiley
This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we…
Abstract
This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we maintain tradition? The answers, while complicated, suggest special education for students with intellectual disability historically and currently involves attention to what, how, and where, with the how being the key elements of special education for students with intellectual disability. This chapter discussed the what, how, and where for students with intellectual disability in a historical and current framework while also providing evidence-based practices for students with intellectual disability to implement to maintain the tradition of high-quality services.
Details
Keywords
Pamela Fae Kent, Richard Kent and Michael Killey
This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement…
Abstract
Purpose
This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance.
Design/methodology/approach
Evidence is collected from responses to 104 surveys and 52 interviews completed by US and Australian analysts from 2017 to 2022. The survey and interview questions are developed with reference to the literature.
Findings
US and Australian analysts believe that the DM format provides incremental benefits compared to the IM for (1) confirming the reliability of earnings; (2) improving earnings confidence; (3) more accurate ex ante forecasts of operating cash flow and earnings; and (4) identifying opportunistic accruals manipulation. Analysts view that DM disclosure can lower firm-level cost of equity, although US interviewees more uniformly expect lower costs of equity under DM disclosure when firms yield low earnings quality. DM disclosure is also more important during unstable economic periods, as proxied by COVID-19.
Originality/value
Limited research currently exists regarding disclosure of the DM or IM and its impact on analysts' forecasting accuracy, earnings quality, economic uncertainty and cost of equity. Previous research has relied on archival research to examine differences between the DM and IM methods and are limited by data availability. Our findings are particularly relevant to the US market with few US firms reporting the DM format.
Details
Keywords
Angela Danielle Carter and Stephanie Sisco
This case study, within the context of boundaryless and protean career development frameworks, investigates linguistic profiling and how code-switching is used to mitigate its…
Abstract
Purpose
This case study, within the context of boundaryless and protean career development frameworks, investigates linguistic profiling and how code-switching is used to mitigate its impact on Black leaders during their careers. The experiences of Black women coaches and the coaching support they offered Black women clients in code-switching, leadership and career advancement are described. The value of leadership coaching when used to navigate these career progression challenges is emphasized.
Design/methodology/approach
The study employed a multiple-case study approach of two Black women leadership coaches.
Findings
The findings of this study illustrate the understanding of code-switching and the coaching techniques employed by two Black women leadership coaches. Sage focused on educational strategies, offering historical contexts and resources, while Khadijah leaned on empathy-driven methods, using storytelling to evoke reflection. Both coaches emphasized creating safe spaces for open dialog, encouraged clients to reconsider their actions and values regarding code-switching challenges and sought to prompt clients towards authenticity while navigating career spaces effectively.
Practical implications
Additional strategies for coach practitioners include cultivating trust and a safe environment; active listening; challenging biases and assumptions; contextual understanding; empowering authentic self-expression; fostering skill development; challenging stereotypes; promoting autonomy and flexibility and adopting cross-cultural sensitivity, humility and competence. These practical coaching strategies bridge the gap in career development research by demonstrating how race-conscious strategies can promote workplace inclusivity and promulgate career development.
Originality/value
The study underscores the problem of linguistic profiling, the complexity of code-switching and implications for Black women navigating their career journey within professional spaces. It highlights the significance and value of tailored leadership coaching strategies to promote career advancement. This study addresses the gap in career development research related to linguistic profiling avoidance strategies for workplace inclusivity.
Details
Keywords
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
Details
Keywords
Spyros Kolyvas, Petros A. Kostagiolas and Konstantina Martzoukou
The aim of this study is to investigate how the information needs satisfaction of visual art teachers affects their creativity. Visual art teachers’ information seeking behaviour…
Abstract
Purpose
The aim of this study is to investigate how the information needs satisfaction of visual art teachers affects their creativity. Visual art teachers’ information seeking behaviour and specifically the association of information needs satisfaction with creativity has been an understudied area, despite competent information seeking being considered essential for high quality practices of art teachers.
Design/methodology/approach
A questionnaire survey was developed addressing the information seeking behaviour of art teachers, informed by Wilson’s model (1981), including visual art teachers’ information needs, information resources, obstacles faced while seeking information and the perceived impact of information needs satisfaction on visual art teachers’ creativity.
Findings
The study included 298 visual art teachers in Greece. The results demonstrated that the key information needs of art teachers were mainly related to materials’ properties, techniques for creating artwork and artwork promotion methods. Online information sources were the preferred sources of art information, followed by colleagues, personal collections and visits to galleries and museums. Our study identified lack of time, lack of specialized libraries and copyright, as the main barriers to information seeking.
Originality/value
Information about art plays a substantial role in visual art education, while visual art teachers’ information needs satisfaction positively influences their creative endeavours. There is a need to further explore the digital information needs of visual art teachers.
Details
Keywords
Chinedu Onyeme and Kapila Liyanage
This study investigates the integration of Industry 4.0 (I4.0) technologies with condition-based maintenance (CBM) in upstream oil and gas (O&G) operations, focussing on…
Abstract
Purpose
This study investigates the integration of Industry 4.0 (I4.0) technologies with condition-based maintenance (CBM) in upstream oil and gas (O&G) operations, focussing on developing countries like Nigeria. The research identifies barriers to this integration and suggests solutions, intending to provide practical insights for improving operational efficiency in the O&G sector.
Design/methodology/approach
The study commenced with an exhaustive review of extant literature to identify existing barriers to I4.0 implementation and contextualise the study. Subsequent to this foundational step, primary data are gathered through the administration of carefully constructed questionnaires targeted at professionals specialised in maintenance within the upstream O&G sector. A semi-structured interview was also conducted to elicit more nuanced, contextual insights from these professionals. Analytically, the collected data were subjected to descriptive statistical methods for summarisation and interpretation with a measurement model to define the relationships between observed variables and latent construct. Moreover, the Relative Importance Index was utilised to systematically prioritise and rank the key barriers to I4.0 integration to CBM within the upstream O&G upstream sector.
Findings
The most ranked obstacles in integrating I4.0 technologies to the CBM strategy in the O&G industry are lack of budget and finance, limited engineering and technological resources, lack of support from executives and leaders of the organisations and lack of competence. Even though the journey of digitalisation has commenced in the O&G industry, there are limited studies in this area.
Originality/value
The study serves as both an academic cornerstone and a practical guide for the operational integration of I4.0 technologies within Nigeria's O&G upstream sector. Specifically, it provides an exhaustive analysis of the obstacles impeding effective incorporation into CBM practices. Additionally, the study contributes actionable insights for industry stakeholders to enhance overall performance and achieve key performance indices (KPIs).
Details