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1 – 4 of 4This chapter explores the parallels between the recruitment and retention of students from marginalized backgrounds, and efforts with similarly identifying faculty and student…
Abstract
This chapter explores the parallels between the recruitment and retention of students from marginalized backgrounds, and efforts with similarly identifying faculty and student affairs administrators. Higher education institutions target specific student populations to increase access, thus leading to an increase of students of color, low-income students, and first-generation students on college campuses (Chen & Nunnery, 2019). This welcome development proves inadequate on its own, as the critical support structures necessary for student success are not in place. Students' lived experiences are not attended to in a manner that fosters thriving (Jack, 2019; Nunn, 2021).
Research underscores the significant positive impact on marginalized students of having faculty and student-facing administrators from similar backgrounds on their campus (Braxton et al., 2014; Kuh, Kinzie, Buckley, Bridges, & Hayek, 2007). The intentional recruiting of these college personnel provides a vital means of attending to the needs of underrepresented students. Yet, the student experience is not instructive for the work with underrepresented college employees. The lived experiences of the faculty and administrators from marginalized identities are not being addressed either, similar to that of underrepresented students (Orelus, 2020). When these college personnel leave institutions unexpectedly or stay but are not thriving, this impacts students, colleagues and the college as a whole. In many respects, institutions are replicating inequities they commit to substantively dismantle, limiting the racial justice work they promised, and effectively thwarting their own Diversity, Equity, and Inclusion (DEI) efforts.
Using an autoethnographic approach, this chapter will explore these parallel issues, and propose recommendations for future research and institutional policy and practice for retention of underrepresented faculty and student-facing administrators.
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Eloy Gil-Cordero, Belén Maldonado-López, Pablo Ledesma-Chaves and Ana García-Guzmán
The purpose of the research is to analyze the factors that determine the intention of small- and medium-sized enterprises (SMEs) to adopt the Metaverse. For this purpose, the…
Abstract
Purpose
The purpose of the research is to analyze the factors that determine the intention of small- and medium-sized enterprises (SMEs) to adopt the Metaverse. For this purpose, the analysis of the effort expectancy and performance expectancy of the constructs in relation to business satisfaction is proposed.
Design/methodology/approach
The analysis was performed on a sample of 182 Spanish SMEs in the technology sector, using a PLS-SEM approach for development. For the confirmation of the model and its results, an analysis with PLSpredict was performed, obtaining a high predictive capacity of the model.
Findings
After the analysis of the model proposed in this research, it is recorded that the valuation of the effort to be made and the possible performance expected by the companies does not directly determine the intention to use immersive technology in their strategic behavior. Instead, the results obtained indicate that business satisfaction will involve obtaining information, reducing uncertainty and analyzing the competition necessary for approaching this new virtual environment.
Originality/value
The study represents one of the first approaches to the intention of business behavior in the development of performance strategies within Metaverse systems. So far, the literature has approached immersive systems from perspectives close to consumer behavior, but the study of strategic business behavior has been left aside due to the high degree of experimentalism of this field of study and its scientific approach. The present study aims to contribute to the knowledge of the factors involved in the intention to use the Metaverse by SMEs interested in this field.
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This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.
Abstract
Purpose
This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.
Design/methodology/approach
Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses.
Findings
The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality.
Practical implications
The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service.
Originality/value
The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author’s knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information.
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