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Article
Publication date: 30 April 2024

Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…

Abstract

Purpose

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

Design/methodology/approach

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Findings

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

Originality/value

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

Details

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

Keywords

Article
Publication date: 9 April 2024

Md. Saiful Alam and Dewan Mahboob Hossain

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…

Abstract

Purpose

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

Design/methodology/approach

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

Findings

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

Originality/value

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

Details

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

Keywords

Article
Publication date: 30 April 2024

Mohamed Battour, Khalid Mady, Mohamed Salaheldeen, Ririn Tri Ratnasari, Ramzi Sallem and Saleh Al Sinawi

The huge Muslim population has increased the demand for halal tourism products and destination factors in this niche tourism segment. Despite the growing body of research…

Abstract

Purpose

The huge Muslim population has increased the demand for halal tourism products and destination factors in this niche tourism segment. Despite the growing body of research conducted regarding ChatGPT’s revolutionary impact on the tourism industry, the use of such an artificial intelligence (AI) tool in halal tourism needs more attention. This study aims to provide a comprehensive an overview of using ChatGPT in the tourism industry, specifically in halal tourism, and offer an agenda for further essential research questions exploration.

Design/methodology/approach

Through the intensive examination of the tourism literature dealing with AI and halal tourism, this review identifies the implications related to the use of ChatGPT for Muslim travelers and future trends in halal tourism.

Findings

This paper identified the possible utilization of ChatGPT in assisting Muslim travelers across various stages of their journey, encompassing pre-trip, staying and post-trip phases. Subsequently, this paper identified the opportunities and challenges associated with implementing ChatGPT in the context of halal tourism. Finally, the paper delves into potential avenues for future research.

Practical implications

The findings serve as crucial implications, contributing to the theory of halal tourism development and the applications of ChatGPT in halal tourism.

Originality/value

This paper provides essential foundational knowledge for upcoming research on halal tourism theory, ChatGPT and the development of halal tourism sector.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 2 May 2024

Ling Luo, Hong Ji, Shu-Ning Chen and Xin Chen

The purpose of this study is to determine the competency characteristics required for the employment of master’s degree students in educational technology.

Abstract

Purpose

The purpose of this study is to determine the competency characteristics required for the employment of master’s degree students in educational technology.

Design/methodology/approach

A combined qualitative and quantitative method was used to consult multiple experts through a modified Delphi method. Competency characteristics were extracted from Chinese recruitment apps, national recruitment websites and university training programs. Ten senior teacher experts who teach educational technology master’s students were consulted through a questionnaire consultation to validate the proposed competency model. The weights of competency characteristics were determined through a combination of the analytic hierarchy process and entropy method.

Findings

The results show that when recruiting educational technology master’s students, more emphasis is placed on operational skills. The majority of companies tend to assess practical abilities rather than theoretical knowledge. Relevant knowledge of educational technology, psychology, computer science and education is considered to be the basic knowledge components of educational technology master’s students, while professional skills are the core skills required for their positions. Therefore, universities need to focus on training, educational technology graduate students in these areas of competence. The study also found that professional qualities (such as physical and mental fitness) and personality traits (interpersonal communication and interaction) receive more attention from companies and are essential competencies for educational technology master’s students.

Originality/value

A competence model for educational technology master’s students is proposed, which includes aspects such as knowledge, personal skills/abilities, professional qualities and personality traits. The competence elements included in this model can serve as reference indicators for universities to cultivate the competence of educational technology master’s students, as well as reference points for recruiting units to help them select talents. This represents a new dimension in research related to the employment of educational technology master’s students. The study enriches the research objects and competence dictionary in the field of competence research.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 16 April 2024

Matt Broadway-Horner

The purpose of this study is to investigate the use of positive autoethnography for the consequences of conversion therapy. Life after conversion therapy is, for many, a…

Abstract

Purpose

The purpose of this study is to investigate the use of positive autoethnography for the consequences of conversion therapy. Life after conversion therapy is, for many, a life-changing episode, especially when combined with disfellowship. In recent years, positive autoethnography has grown substantially. The work of Tedeschi and Calhoun (2004), from the school of positive psychology, focuses on posttraumatic growth following a traumatic event or series of events.

Design/methodology/approach

Qualitative approach of positive autoethnography.

Findings

This innovative case study highlights personal struggles with grief, depression and suicidal ideation. In addition, the time elapsed has enabled a process to juggle with alternative ideas moving forward in salvaging a form of identity.

Research limitations/implications

Treatment as usual psychological therapies (TAUPT) provide many unhelpful triggers due to the same jargon used in both conversion therapy and TAUPT. Away from TAUPT, this writing exercise may help as a stand-alone post-conversion recovery process.

Practical implications

The post-conversion recovery process will offer much-needed help with only a few face-to-face meetings to aid the posttraumatic growth writing exercise.

Social implications

The suicide rates for sexual minority conversion therapy victims are eight times higher than those of other sexual minority groups and isolation levels. A single point of entry pathway for conversion therapy survivors is needed.

Originality/value

To the best of the author’s knowledge, the first of its kind to apply positive autoethnography using the model as a framework to understand the post-conversion therapy experience, looks for growth in five areas: relating to others, new possibilities, personal strength, spiritual change and appreciation of life.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Open Access
Article
Publication date: 2 May 2024

Patricia Yocie Hierofani and Micheline van Riemsdijk

As populations are ageing and the global average life expectancy is rising, the provision of care for older people is an increasingly salient issue. This paper aims to focus on…

Abstract

Purpose

As populations are ageing and the global average life expectancy is rising, the provision of care for older people is an increasingly salient issue. This paper aims to focus on family-provided care for older immigrants, examining how older immigrants and care providers experience and construct family caregiving.

Design/methodology/approach

Based on interviews with care recipients, family care providers, municipal staff and representatives for migrant organisations in Sweden, this study presents a typology of family caregiving for older immigrants.

Findings

The authors found three caregiving types, namely, solely family-provided care and a combination of family care and public care (predominantly one or the other). The decision to select family-provided or publicly-funded care depends on personal and institutional factors.

Originality/value

The paper makes three empirical contributions to the literature on care provision for older immigrants. Firstly, this study provides insights into the structural and personal factors that shape care-giving arrangements for older immigrants. Secondly, this study examines the perspectives of care recipients and care providers on family-provided care. Care expectations differ between both groups and sometimes result in intergenerational disagreement. Thirdly, in terms of institutional support, this study finds that the Swedish state’s notion of individual needs does not match the needs of immigrant elderly and their caregivers. The paper places the care types in a broader discussion about eldercare provision in the Swedish welfare state, which has experienced a decline in publicly funded care services and an increase in family caregiving in the past 30 years. In addition, it addresses questions of dignified ageing from a minority perspective.

Details

International Journal of Migration, Health and Social Care, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-9894

Keywords

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