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1 – 10 of over 2000
Article
Publication date: 28 July 2023

Natashaa Kaul, Amruta Deshpande, Rajesh Raut, Amit Mittal, Deepali Raheja and Sumit Narula

This study aims to conduct a thorough evaluation to offer a modern overview of mindfulness’s performance and conceptual framework in leadership.

Abstract

Purpose

This study aims to conduct a thorough evaluation to offer a modern overview of mindfulness’s performance and conceptual framework in leadership.

Design/methodology/approach

This study reviews the literature on mindfulness in leadership using bibliometric analysis and systematic review techniques. This study delves into the most significant writings, leading journals, authors, organizations and nations contributing to the field and the selected methodologies and research contexts for mindfulness in leadership.

Findings

This study unveils three areas of mindfulness in leadership: leadership mindfulness interventions and practices, essential outcomes of mindfulness practice and emergent styles and mindfulness.

Originality/value

This study significantly expands the Baer et al. (2006) review of mindfulness to offer new views over their manual qualitative analysis based on a smaller collection of literature while adding the leadership perspective. Using bibliometric analysis, this study especially carries out performance analysis and scientific mapping of the collection of research publications on mindfulness in leadership. Additionally, more current studies are included to update the field.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 15 April 2024

Ahmad Fadhly Arham, Nor Sabrena Norizan, Zulkefli Muhamad Hanapiyah, Maz Izuan Mazalan and Heri Yanto

The purpose of this study is to establish the relationship between digital leadership and academic performance. It models the digitalization process, outlining why and how digital…

Abstract

Purpose

The purpose of this study is to establish the relationship between digital leadership and academic performance. It models the digitalization process, outlining why and how digital leadership is important for better academic performance. At the same time, this study examines the role of digital culture as a moderating variable in the direct relationship between main variables of the study. The study aims to expand the domain of academic performance at the university by including a much recent leadership-related aspect and organizational context of the digital culture.

Design/methodology/approach

The study opted for a descriptive study, using the survey instruments to collect the data. The sample population consisted of students currently enrolled at the Faculty of Business and Management, Universiti Teknologi MARA, Melaka, Malaysia. Based on the convenience sampling, 383 samples were drawn from the sample population. All items were adopted from previous literature, and expert feedback was obtained to examine the validity of the instruments. The data were analysed using SPSS and SmartPLS version 3.0.

Findings

This study provides empirical insights about how digital leadership is important for academic performance for the new millennials. Also, digital culture is found to provide significant moderation effect into the relationship. It suggests that universities must promote digitalization culture and embed the use of technology and digitalization into teaching and learning to cultivate a more effective learning process among university students. This is important as elements of digital leadership, including adaptive role, attitude, digital competency, digital skill and inspirational role, are found to significantly contribute to academic performance.

Research limitations/implications

This study only focuses on samples taken from one of the faculties in one campus, thus limiting its scope. Future research is encouraged to replicate the same study setting to include larger sample size from different faculties, or perhaps from different universities. These propositions could help to better generalize the research findings on the practice of digital leadership on academic performance in the country. However, this study established a digital leadership model that can be applied to undergraduate students at the universities. Also, the inclusion of digital culture can strengthen the learning process.

Practical implications

This study includes implications for the development of digital leadership attributes and promoting digital culture within the university students and environment for engaging in a better academic performance. Digital leadership is found to be an important criterion of academic performance in this digital age society, and cultivating digital culture enhances students’ academic performance. These findings shall prompt the university to actively engage in fostering digitalization culture within the university. Also, the top management of the university should inform the students to be adaptive and cultivate the attributes of digital leaders, as their readiness to cope with the technological change has significant positive impact on their academic performance.

Social implications

It is important to ensure that the future graduates that are being produced are ready to take on more challenges as digital leaders in the digital society. This might accelerate the country’s initiatives and efforts towards becoming a developed nation. Thus, investing in oneself to become digitally literate and competent might not only influence their academic performance, but they will also be equipped to fulfil one of the expectations of future employers of potential graduates, which is possessing digital leadership.

Originality/value

Digitalization is not only about the technology. It is about the people too. As the study on digital leadership is still in its infant stage, this study is unique as it is among the earliest to establish digital leadership constructs within the context of Malaysia. It informs the university that digital leadership provides significant contribution to academic performance. Thus, the university is encouraged to nurture digitalization, not only in the teaching and learning but also with the people within the university environment. Determining the right programs and plans for the curricular will help students to develop digital leadership attributes more effectively. Finally, improving digitalization among its students and culture is important, as these elements provide significant effect towards academic performance.

Details

The Bottom Line, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0888-045X

Keywords

Article
Publication date: 11 September 2023

Abinash Mandal and Amilan S

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector…

Abstract

Purpose

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud.

Design/methodology/approach

The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used “Structural Equation Modeling (SEM)” to examine relationships between latent variables using partial least squares structural equation modeling. The study investigated the impact of whistleblowing systems, fraud awareness, ethical leadership, internal control systems and corporate governance on fraud prevention.

Findings

This research finding provides evidence to the corporate sector by establishing the significance of fraud awareness as the most influencing factor in preventing financial statement fraud. Furthermore, the combined explanatory variables account for 77.4% of the overall variance in financial statement fraud prevention. The study reveals a partial mediation effect of fraud awareness on the relationship between the internal control system and financial statement fraud prevention.

Practical implications

This research finding may assist in developing an effective fraud prevention programme to mitigate fraud instances and improve financial reporting quality. In the corporate sector, each organisation should clearly specify the policies on whistleblowing systems, fraud awareness training, internal control systems and corporate governance. To foster a comprehensive fraud prevention programme, the leaders should enforce these policies with employee support.

Originality/value

This research integrated crucial elements to develop a new theoretical framework for investigating financial statement fraud prevention within the corporate context. Accordingly, this research framework provides a more in-depth explanation of preventing financial statement fraud from an auditor’s perspective. Additionally, this research is the first to explore the mediating role of fraud awareness in influencing the effectiveness of the internal control system in preventing financial statement fraud.

Details

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

Keywords

Article
Publication date: 8 February 2024

Abdulhakim Masli, Mohamed Alfatiemy, Ismail Elshahoubi and Mohamed Elheddad

This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact…

Abstract

Purpose

This study aims to investigate the extent of compliance of university accounting programs in Libya with the International Education Standard (IES 3) and the extent of the impact of the skills included in programs of accounting education in Libya aligned with IES 3 requirements on students' academic performance and then to identify factors that can hinder the implementation of professional skills in accounting education in Libya.

Design/methodology/approach

A questionnaire was prepared and circulated among accounting graduates from public universities in Libya. A total of 116 useable responses were received from many of these universities. An exploratory factor analysis based on a pairwise polychoric correlation matrix was carried out to validate the scale. Also, it applies the regression analysis for a robustness check.

Findings

The findings indicate that the skills included in accounting education programs in Libya partially comply with the instructions of IES 3 (Intellectual, Interpersonal and Communication, Personal and Organizational). They provide empirical evidence that the accounting education program in Libya is a partial tool for implementing professional skills in accounting education in Libya. The findings of this study also show that there is no statistically significant relationship between the skills included in programs of accounting education in Libya aligned with IES 3 requirements and the academic performance of students.

Practical implications

Findings may help the government, higher education officials and accounting faculty members in Libya pay more attention to accounting education to improve its effectiveness and meet the requirements of IES 3. Therefore, it fills an information gap in the accounting literature by investigating university accounting programs and their compliance with IES 3 in Libya, a context that is still poorly understood.

Originality/value

Little is known about accounting education in the Middle East and North African (MENA) countries, where the literature shows that little research has been conducted on accounting students in the countries of this region, particularly in Libyan universities.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 15 November 2023

Junaidi Junaidi

This study examines the role of ethical leadership in building employee trust, knowledge sharing (KS), job satisfaction and then influencing employee engagement in the workplace.

Abstract

Purpose

This study examines the role of ethical leadership in building employee trust, knowledge sharing (KS), job satisfaction and then influencing employee engagement in the workplace.

Design/methodology/approach

The sample included 610 employees of Indonesia Islamic Bank, obtained through an online survey. Structural equation modelling was used to test the research hypotheses.

Findings

Ethical leadership actively contributes to the growth of employee trust, exchange knowledge frequent and job satisfaction and then become key points to enhance employees’ engagement.

Research limitations/implications

Future research is required to validate across regions and organisations to in light of the findings of the topic study.

Practical implications

Organisational leaders and employees obtain a better understanding of ethics and organisation management field, hence employees and leaders must encourage ethical values as code of conduct in the workplace.

Originality/value

This study demonstrated the extent of the Khan concept for a combination of employee engagement, ethical leadership and KS. It also incorporates employee job satisfaction and the organisational engagement among employees.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0218

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 28 February 2024

Nedal Sawan, Krayyem Al-Hajaya, Mohammad Alshhadat and Rami Ibrahim A. Salem

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the…

Abstract

Purpose

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

Design/methodology/approach

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Findings

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

Practical implications

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

Originality/value

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 4 January 2024

Richard M. Kerslake and Chandrasekhar Krishnamurti

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…

Abstract

Purpose

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.

Design/methodology/approach

The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.

Findings

Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.

Research limitations/implications

In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.

Practical implications

It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.

Originality/value

Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 March 2024

Nechama Nadav, Pascale Benoliel and Chen Schechter

This study examines the relationship of principals’ systems thinking (PST) to student outcomes of academic achievement and school violence. The investigation relies on the…

Abstract

Purpose

This study examines the relationship of principals’ systems thinking (PST) to student outcomes of academic achievement and school violence. The investigation relies on the contingency theory, according to which effective leadership is contingent on the nature of the situational influences to which managers are exposed. Specifically, the study investigates the influence of school structure – bureaucratic vs organic – on the relationship between PST and student outcomes of academic achievement and school violence after accounting for students’ socioeconomic backgrounds and principals' demographics.

Design/methodology/approach

A three-source survey design with self-reported and non-self-reported data was used, with a sample of 423 participants from 71 elementary schools in Israel. The sample included senior management team members and teachers. The data were aggregated at the school level of analysis.

Findings

Hierarchical regression analyses showed that organic school structure moderates the relationship between PST and student academic achievement, and bureaucratic school structure moderates the relationship between PST and school violence beyond the impact of students’ socioeconomic backgrounds.

Originality/value

This study provides important evidence for the benefits of aligning PST with school structure for improving student outcomes beyond the impact of students’ socioeconomic backgrounds. In addition, the study suggests principal system thinking leadership to achieve effective student outcomes that circumvent the effects of inequality on disadvantaged student groups.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 22 August 2023

Ani Wilujeng Suryani, Christine Helliar and Amanda Carter

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…

Abstract

Purpose

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.

Design/methodology/approach

The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.

Findings

The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.

Originality/value

This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 16 April 2024

Abasiama-Arit Aniche, Hannah Bundy and Katherine E. McKee

The Agents of Change program is a two-year, project-based learning program to develop Extension Professionals’ capacity to engage in Adaptive and Transformative Leadership. Its…

Abstract

Purpose

The Agents of Change program is a two-year, project-based learning program to develop Extension Professionals’ capacity to engage in Adaptive and Transformative Leadership. Its primary goal is to develop the capacity of Extension Professionals to engage in leadership to create more diverse, equitable, inclusive and just Extension programs and community change initiatives. This manuscript describes the program and an initial evaluation and results.

Findings

Results of an evaluation of the first year of the program indicate that regular training sessions and support are appropriate for leadership development and that Extension Professionals are using the learning, awareness and tools from this program to address challenges with Adaptive and Transformative Leadership elements. Also, Extension professionals demonstrated commitment to personal growth, community engagement and understanding of their multifaceted roles as change agents.

Originality/value

Participants are sharing resources from the program with colleagues, leading meetings differently, questioning the status quo and pushing others to try new ways forward.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

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