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Open Access
Article
Publication date: 22 May 2023

P.K. Nandram, A.J. Brouwer and H.P.A.J. Langendijk

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

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Abstract

Purpose

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

Design/methodology/approach

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

Findings

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

Research limitations/implications

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

Practical implications

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Originality/value

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 6 May 2020

Shantanu Ghosh and Tarak Nath Sahu

This study aims to measure and further compare the countries in terms of the achievement in the degree of financial inclusion over the study period and between income groups…

1214

Abstract

Purpose

This study aims to measure and further compare the countries in terms of the achievement in the degree of financial inclusion over the study period and between income groups considering 26 nations from Asia for the period 2013-2017.

Design/methodology/approach

While measuring the degree of financial inclusion, the study prepares an index using weighted arithmetic mean and the inverse of the Euclidean distance method. Further, comparison between the study period and between the income groups has been made using the dependent samples t-test as well as the Wilcoxon signed-rank test and independent samples t-test, respectively.

Findings

The study extends empirical insights by laying out the ranks for the countries considered for each of the study periods individually as well as in terms of mean financial inclusion scores for the study period. Further, comparison in terms of mean financial inclusion scores shows significant differences between the income groups, whereas the differences between the study periods turn out to be non-significant.

Research limitations/implications

Less availability of intended variables over time restricts the predictive capability of sketching the phenomena in a true sense and claims further an exhaustive research to pursue in the future.

Practical implications

With the declining trend except for 2016-2017 in the achievement of financial inclusion scores over time, the study suggests emphasizing the initiatives targeted to include the excluded within the ambit of the formal financial system, which somehow seems unstable.

Originality/value

The novelty of the study lies in the portrayal of a measure that seems representative of the scale for development with deeper insight.

Details

Rajagiri Management Journal, vol. 14 no. 1
Type: Research Article
ISSN: 0972-9968

Keywords

Content available
Article
Publication date: 4 October 2018

Denis S. Clayson, Alfred E. Thal, Jr and Edward D. White III

The purpose of this study was to investigate the stability of the cost performance index (CPI) for environmental remediation projects as the topic is not addressed in the…

Abstract

Purpose

The purpose of this study was to investigate the stability of the cost performance index (CPI) for environmental remediation projects as the topic is not addressed in the literature. CPI is defined as the earned value of work performed divided by the actual cost of the work, and CPI stability represents the point in time in a project after which the CPI varies by less than 20 percent (measured in different ways).

Design/methodology/approach

After collecting monthly earned value management (EVM) data for 136 environmental remediation projects from a United States federal agency in fiscal years 2012 and 2013, the authors used the nonparametric Wilcoxon signed-rank test to analyze CPI stability. The authors also used nonparametric statistical comparisons to identify any significant relationships between CPI stability and independent variables representing project and contract characteristics.

Findings

The CPI for environmental projects did not stabilize until the projects were 41 percent complete with respect to project duration. The most significant factors contributing to CPI stability were categorized into the following managerial insights: contractor qualifications, communication, stakeholder engagement, contracting strategy, competition, EVM factors, and macro project factors.

Originality/value

As CPI stability for environmental remediation projects has not been reported in the literature, this research provides new insights to help project managers understand when the CPIs of environmental remediation projects stabilize and which factors have the most impact on CPI stability.

Details

Journal of Defense Analytics and Logistics, vol. 2 no. 2
Type: Research Article
ISSN: 2399-6439

Keywords

Open Access
Article
Publication date: 26 November 2019

Kholilah, Vega Wafaretta and Dian Syariati

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to…

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Abstract

Purpose

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.

Design/methodology/approach

This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.

Findings

The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.

Research limitations/implications

This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.

Originality/value

The novelty of this research is the implementation of EBL in partnership accounting topics.

Details

Asian Journal of Accounting Research, vol. 4 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 17 December 2019

Yin Kedong, Shiwei Zhou and Tongtong Xu

To construct a scientific and reasonable indicator system, it is necessary to design a set of standardized indicator primary selection and optimization inspection process. The…

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Abstract

Purpose

To construct a scientific and reasonable indicator system, it is necessary to design a set of standardized indicator primary selection and optimization inspection process. The purpose of this paper is to provide theoretical guidance and reference standards for the indicator system design process, laying a solid foundation for the application of the indicator system, by systematically exploring the expert evaluation method to optimize the index system to enhance its credibility and reliability, to improve its resolution and accuracy and reduce its objectivity and randomness.

Design/methodology/approach

The paper is based on system theory and statistics, and it designs the main line of “relevant theoretical analysis – identification of indicators – expert assignment and quality inspection” to achieve the design and optimization of the indicator system. First, the theoretical basis analysis, relevant factor analysis and physical process description are used to clarify the comprehensive evaluation problem and the correlation mechanism. Second, the system structure analysis, hierarchical decomposition and indicator set identification are used to complete the initial establishment of the indicator system. Third, based on expert assignment method, such as Delphi assignments, statistical analysis, t-test and non-parametric test are used to complete the expert assignment quality diagnosis of a single index, the reliability and validity test is used to perform single-index assignment correction and consistency test is used for KENDALL coordination coefficient and F-test multi-indicator expert assignment quality diagnosis.

Findings

Compared with the traditional index system construction method, the optimization process used in the study standardizes the process of index establishment, reduces subjectivity and randomness, and enhances objectivity and scientificity.

Originality/value

The innovation point and value of the paper are embodied in three aspects. First, the system design process of the combined indicator system, the multi-dimensional index screening and system optimization are carried out to ensure that the index system is scientific, reasonable and comprehensive. Second, the experts’ background is comprehensively evaluated. The objectivity and reliability of experts’ assignment are analyzed and improved on the basis of traditional methods. Third, aim at the quality of expert assignment, conduct t-test, non-parametric test of single index, and multi-optimal test of coordination and importance of multiple indicators, enhance experts the practicality of assignment and ensures the quality of expert assignment.

Details

Marine Economics and Management, vol. 2 no. 1
Type: Research Article
ISSN: 2516-158X

Keywords

Open Access
Article
Publication date: 3 August 2021

Macie N. Baucum and Robert M. Capraro

The purpose of this paper is to report the change in students' STEM perceptions in two different informal learning environments: an online STEM camp and a face-to-face (FTF) STEM…

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Abstract

Purpose

The purpose of this paper is to report the change in students' STEM perceptions in two different informal learning environments: an online STEM camp and a face-to-face (FTF) STEM camp.

Design/methodology/approach

For this quasi-experimental study, 26 students participated in an online STEM summer camp and another 26 students participated in the FTF STEM camp. Students from each group took the same pre- and post-STEM Semantics Survey documenting their perceptions of the individual STEM fields and of STEM careers. Wilcoxon Signed-Rank tests, Mann–Whitney U tests and corresponding effect sizes were used to compare the pre- and post-scores within and between the camps.

Findings

Results indicate that both camps produce similar outcomes regarding STEM field and career perceptions. However, analysis of all statistical values indicates that the online STEM camp can produce a larger positive influence on STEM field perceptions and the FTF camp can produce a larger positive influence on STEM career perceptions.

Research limitations/implications

This suggests that STEM camps, both online and in-person, can improve students' perceptions of the STEM fields and of STEM careers. Implications from this study indicate that modifications of informal learning environments should be based on the type of learning environment.

Originality/value

This manuscript discusses the development and impact of an online STEM camp to accommodate for the sudden onset of the COVID-19 pandemic and the inability to hold an in-person STEM camp. These results may influence the curriculum and organization of future online and FTF STEM camps.

Details

Journal of Research in Innovative Teaching & Learning, vol. 14 no. 3
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 2 November 2021

Mercy Afua Adutwumwaa Derkyi, Yaw Appau and Kwadwo Boakye Boadu

Voluntary Partnership Agreement (VPA) offers a framework for open and participatory forest management for forest actors, particularly communities fringing forest reserves. This…

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Abstract

Purpose

Voluntary Partnership Agreement (VPA) offers a framework for open and participatory forest management for forest actors, particularly communities fringing forest reserves. This paper aimed to determine the factors influencing the participation of local communities in the implementation and monitoring of Forest Law Enforcement, Governance and Trade-Voluntary Partnership Agreement (FLEGT-VPA) activities.

Design/methodology/approach

The study was conducted in three communities in Goaso Forest District in the Ahafo Region of Ghana. Based on a cross-sectional design, 105 (n = 105) community members were interviewed using a semi-structured questionnaire. Logistic regression analysis was performed to identify socio-demographic and cultural factors that influence people's participation in FLEGT-VPA activities. Friedman and Wilcoxon signed-rank tests were conducted to analyse the influence of the environmental role of the forest and participation in FLEGT-VPA activities.

Findings

The study found a significant association between the leadership status of respondents' local customs/taboo days and participation in both implementation and monitoring activities. At the same time, a significant association was found between respondents' participation in previous training programs and FLEGT-VPA monitoring activities. The environmental role of the forest was also found to have a significant association with respondents' participation in FLEGT-VPA activities.

Originality/value

Studies on the factors that influence the participation of forest fringe communities in Ghana in implementing and monitoring FLEGT-VPA activities are non-existent or scarce. This study identified significant socio-demographic and environmental factors contributing to participatory forest conservation modules such as FLEGT-VPA which will guide future forest conservation initiatives that are inclusive of stakeholders’ interests/concerns.

Open Access
Article
Publication date: 8 March 2021

Robin Marc Orr, Elisa Canetti, Jason Movshovich, Robert Lockie, Jay Dawes and Ben Schram

The aims of this study were to evaluate fitness levels in a cohort of police trainees and compare these results to other police trainees and the general population.

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Abstract

Purpose

The aims of this study were to evaluate fitness levels in a cohort of police trainees and compare these results to other police trainees and the general population.

Design/methodology/approach

Retrospective data for 274 male and 152 female police trainees were supplied. Measures included height, body mass and physical appraisal test (PAT; 2.4 km run, vertical jump, push-ups and grip strength) results, assessed twice, prior to commencement of training, separated by several months. Wilcoxon signed rank tests were used to analyze non-parametric initial and final PAT scores and Mann–Whiney U tests were used to determine variance between groups.

Findings

Male trainees were significantly quicker in the run (−12%, p < 0.001), completed more push-ups (+74%, p < 0.001) with greater grip strength (+52% left and +50% right, p < 0.001) when compared to female trainees. Following the second PAT assessment, the significant differences between male and female trainees remained (p < 0.001). Only female trainee 2.4 km run times improved significantly between initial and final PAT (−4%, p = 0.002).

Originality/value

When compared to the general population from which they were drawn and to other law enforcement trainees, the police trainees in this study were quicker, more powerful and stronger. While there was no loss of fitness between initial and final PAT performance, a conditioning program, spanning the periods between initial and final PAT may be of benefit to increase fitness prior to training commencement especially for female trainees who were generally less fit than, yet must complete the same training as, male trainees.

Details

International Journal of Emergency Services, vol. 10 no. 2
Type: Research Article
ISSN: 2047-0894

Keywords

Open Access
Article
Publication date: 7 November 2019

Chiaki Iwasaki, Yasuhiro Tada, Tomoki Furukawa, Kaede Sasaki, Yoshinori Yamada, Tsutomu Nakazawa and Tomoya Ikezawa

The purpose of this paper is to discuss the development and assessment of learning support environments for academic writing that utilize ICT, such as e-learning and online…

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Abstract

Purpose

The purpose of this paper is to discuss the development and assessment of learning support environments for academic writing that utilize ICT, such as e-learning and online tutoring, in Japanese higher education. First, the authors introduce the design of an e-learning writing program for the Japanese language and assess whether the program is an effective learning support tool for undergraduates. Second, the authors analyze and assess online tutoring support for academic writing and clarify the merits and disadvantages of online and offline tutoring at writing centers, then suggest instructional strategies by analyzing the writing tutoring process.

Design/methodology/approach

The authors adopted e-learning goals to assess its effectiveness. The authors asked the participants questions they could answer from five-point scales, conducted a paired t-test, and included a free description-type questionnaire. Then, to assess online tutoring, the 12 students took pre- and post-test questionnaires, after which the authors conducted a Wilcoxon signed rank test. In addition, the authors carried out a Kruskal–Wallis rank sum test in order to confirm differences in satisfaction level and the effectiveness of face-to-face tutoring and online tutoring.

Findings

By analyzing the pre- and post-test results, the t-test confirmed that the students found the e-learning system to be effective for nurturing academic literacy. This means the system is appropriate as a support tool for nurturing academic writing, especially writing knowledge and rules, and university must provide a comprehensive learning support environment including e-learning. Next, the authors found no statistically significant difference between face-to-face and online tutoring, although some problems with the writing process remained. So online tutoring has opportunity to promote autonomous learning. The research results make it clear that because of writing centers’ potential and their effectiveness in utilizing ICT tools.

Originality/value

Research findings about academic writing are to improve the tutoring process and writing strategies, such as the use of ICT for academic writing support like e-learning, online tutoring, do not exist. To provide learning opportunity to learners and promote autonomous learning, e-learning and online tutoring are important. For the reasons noted above, it is necessary to provide an alternative writing support environment to students in Japan. Therefore, the authors report on and assess the development of learning support environments for e-learning programs and online tutoring for academic writing at the undergraduate level in Japan.

Details

Asian Association of Open Universities Journal, vol. 14 no. 2
Type: Research Article
ISSN: 2414-6994

Keywords

Open Access
Article
Publication date: 6 May 2020

Rebecca Hite, Jessica Spott, Levi Johnson and Lane Sobehrad

Community-engaged partnerships have the ability to combine expertise and resources to enhance the local STEM learning ecosystem, by engaging the actors in communities that can…

Abstract

Purpose

Community-engaged partnerships have the ability to combine expertise and resources to enhance the local STEM learning ecosystem, by engaging the actors in communities that can enhance students' experiences in science, technology, engineering and mathematics (STEM) education. Texas Tech University (TTU) and Lubbock Independent School District (LISD) have partnered to coordinate an annual STEM Challenge to encourage STEM learning and interest among local middle grade students. Each summer, teams of (three to four) students from ten LISD middle schools participate in a week-long engineering design challenge, facilitated by TTU undergraduate mentors and their teachers, structured by the Engineering Design Process (EDP).

Design/methodology/approach

Quantitative (survey) and qualitative (open-ended responses) data from two years of student glider and hovercraft projects offer insight into how 66 students developed STEM knowledge and leveraged 21st-century skills to accomplish a shared aim (design challenge).

Findings

Findings suggest growth in students' 21st-century skills, most among underrepresented (racial, ethnic and gender minority) groups. Data from year one (2018) informed year two (2019) in both programming and the research, including enhanced training for mentors and a deeper exploration of students' experiences during each stage of the EDP during the STEM challenge.

Originality/value

Significant and salient findings are discussed along with recommendations for both programmatic and methodological improvements for year three (2020). This study provides insight into how to structure similar community-engaged partnerships in enhancing the community STEM ecosystem through collaborative STEM experiences for diverse, younger learners.

Details

Journal of Research in Innovative Teaching & Learning, vol. 13 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

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