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Article
Publication date: 19 December 2023

Youngho Park and Dae Hee Kwak

National surveys reveal that sports fans exhibit greater support for athletes, sports teams and leagues endorsing social justice initiatives compared to the general population…

Abstract

Purpose

National surveys reveal that sports fans exhibit greater support for athletes, sports teams and leagues endorsing social justice initiatives compared to the general population, highlighting the potential of sports for positive social impact. This study investigates whether such responses are influenced by systematic biases.

Design/methodology/approach

Replicating a Nielsen national survey, two experiments explore whether biases affect support for athletes' participation in the Black Lives Matter (BLM) movement. The study also examines partisan motivated reasoning as a factor driving sports fans' support for BLM.

Findings

While avid fans display stronger endorsement of BLM compared to causal/non-sports fans, evidence suggests that systematic biases distort these responses. When sport identity becomes salient, reported support for the BLM movement becomes inflated.

Research limitations/implications

Researchers often employ self-report surveys to gauge audience perceptions of athlete activism or cause-related initiatives, particularly when assessing their impact. This study's findings indicate that this context is susceptible to SDB.

Originality/value

The study underscores the role of systematic biases in self-report surveys, particularly in socially desirable contexts. People tend to over-report “positive behavior,” leading survey participants to respond more favorably to questions that are socially desirable. Therefore, interpreting survey results with caution becomes essential when the research context is deemed socially (un)desirable. It is crucial for researchers to apply appropriate measures to identify and mitigate systematic response biases. The authors recommend that researchers adopt both procedural and statistical remedies to detect and reduce social desirability biases.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Book part
Publication date: 20 March 2024

Luca Morini, Jodie Enderby, Mark Dawson, Farhana Gokhool, Emmanuel Effiong Johnson, Samena Rashid and Virginia King

This chapter discusses the process of initiating and developing an open and ongoing conversation about values within a doctoral community in an education research center located…

Abstract

This chapter discusses the process of initiating and developing an open and ongoing conversation about values within a doctoral community in an education research center located within a British university. To do this, the authors first articulate the local and institutional context of this specific doctoral community and the intersections of values declared by the host institution and the specific research center.

This chapter then moves on to describing the process of building an open conversation with postgraduate researchers (PGRs) and staff supporting them. This open conversation questions and explores the institutionally stated values, starting from collaboratively negotiated guiding questions and prompts. The discussion of responses to those prompts, obtained through an anonymous online platform, grounds then a discussion of how values can become relevant and rooted in everyday experience for PGRs. The authors, as a collective, use the concept of “boundaries,” emerged in the conversations themselves but also relevant in academic literature, as a linking concept for the discussion of the responses.

The discussion then concludes by articulating the broader impact of the engagement in these conversations about values within and beyond the boundaries of the host institution and argues for the importance of such ongoing conversations as fundamental elements of fostering value-based communities and cultures in higher education contexts.

Details

Worldviews and Values in Higher Education
Type: Book
ISBN: 978-1-80262-898-2

Keywords

Open Access
Article
Publication date: 9 February 2024

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Abstract

Purpose

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Design/methodology/approach

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

Findings

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

Originality/value

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 30 April 2024

Lilith Green and Carol Rambo

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity…

Abstract

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity based on their nonconformity to either cisnormative or transnormative gender regimes. Based on 21 in-depth life history interviews, we unveil the intricate interactional process of negotiating identity and authenticity in the biographical work of gender-diverse individuals. In this study, gender-diverse people engaged in a “gender audit” with their gender-diverse interviewer. Gender audits yield verbal performances of gender with oneself and others. Ambiguity was “accounted for” or “embraced and created” in their biographical work to organize their life stories and undermine binary essentialism – a discourse that was “discursively constraining.” Gender audits took place in participants' day-to-day lives, either through self-audits, questioning from others, or both. In the final analysis, we assert that we all engage in gender auditing. Gender audits are intersubjective sites of domination, subordination, resistance, and social change. Gender diversity, then, can be viewed as a product of gender in flux.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Article
Publication date: 8 March 2024

Curt Adams and Olajumoke Beulah Adigun

This study addressed a relatively understudied process of school leadership: the principal-teacher conversation about instructional change. Two distinct conversation structures…

Abstract

Purpose

This study addressed a relatively understudied process of school leadership: the principal-teacher conversation about instructional change. Two distinct conversation structures were examined: controlling conversation and transformative leadership conversation (TLC). Self-determination theory (SDT) was used to make the case that TLC is a better fit for instructional change than controlling conversation. Hypotheses were developed on the relationship between principal-teacher conversation and teacher trust in the principal, teacher autonomy and teacher vitality. These mental states were identified for empirical testing because of their influence on change processes.

Design/methodology/approach

The empirical study used a correlational research design with survey data. The data came from a random sample of 2,500 teachers from the population of certified teachers in a southwestern state in the USA. Useable survey responses were obtained from 1,615 teachers, for a response rate of 65 percent. Teachers in the sample averaged 15 years of teaching experience, with 7 years in their current school. Around 81% of teachers identified as female and 18 percent as male and 79% of teachers listed a racial identification as white. Hypotheses were tested in a path model using AMOS 28.0 with robust maximum likelihood (MLR).

Findings

As hypothesized, TLC had moderate to strong positive relationships with teacher trust in the principal, teacher autonomy and teacher vitality. Controlling conversation had small, negative relationships with teacher trust in the principal and teacher autonomy. Controlling conversation was not related to teacher vitality in the path analysis. Compared with controlling conversation, TLC had stronger relationships with teacher mental states.

Originality/value

The results of this study begin to reveal useful evidence on the inherent social-psychological mechanisms active in principal-teacher conversations. With results indicating that conversation structure has consequences for positive teacher mental states, the study directs attention to a ubiquitous yet understudied leadership process.

Details

International Journal of Educational Management, vol. 38 no. 3
Type: Research Article
ISSN: 0951-354X

Keywords

Book part
Publication date: 20 March 2024

Janine E. Carlse

Spurred by the COVID-19 pandemic, there has been an increase in the open acknowledgment of the importance of teaching and learning praxis that is grounded in compassion…

Abstract

Spurred by the COVID-19 pandemic, there has been an increase in the open acknowledgment of the importance of teaching and learning praxis that is grounded in compassion, understanding, cocreation, community, and flexibility. This is especially so for ‘traditional’ university spaces, in essence questioning and resisting the many established dynamics that face-to-face teaching and learning took for granted within many neoliberal and neocolonial higher education contexts. In this chapter, I propose positioning a love ethic as a primary point of departure for all educational engagements, a foundational shift in ontology (way of being) of the university. By focusing on love as liberation and justice, and teaching as an act of love, I draw on critical, engaged, and feminist pedagogies, as well as my experience as a lecturer in a social justice– and global citizenship-oriented program at the University of Cape Town (UCT), South Africa, where I positioned a love ethic as central to my pedagogical approach. I argue that when we begin to view love as more than mere emotion, but as an ideological position that informs values and praxis within higher education (and our university “classrooms” in particular), we may move toward new and exciting ways of envisioning the decolonized university of the 21st century. A love ethic, as defined by bell hooks, offers possibilities for an approach to critical transformation that is not merely motivated by the change of institutional structures, but by the reform of values guiding teaching and learning and ways of being within higher education institutions.

Details

Worldviews and Values in Higher Education
Type: Book
ISBN: 978-1-80262-898-2

Keywords

Article
Publication date: 29 November 2022

John Edward Burns and Stephen Jollands

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these…

Abstract

Purpose

Most football clubs were founded by members of the local community within which they are based. The success of a club is built on the time, effort and resources given by these locals, which is offered due to the benefits that football promises to the community in return. However, the game has increasingly been dominated by a focus on financial (monetary) value, at the expense of such benefits being delivered to the clubs' local communities. This article examines a need for deliberation over what accountability is owed by football clubs to their local communities in the context of questioning what and for whom football is for.

Design/methodology/approach

This exploration is undertaken within the context of the English game, where a series of issues has resulted in the UK Government undertaking a “fan led review of football governance”. The report produced by this review is analysed to understand whether the contents and recommendations enters the debate over what accountability is owed to local communities.

Findings

While the UK Government's fan led review recognises the pivotal role of local communities in the formation of the English game, its focus and resulting recommendations are mostly on the financial sustainability of the clubs. The analysis demonstrates that, due to their focus on financial value, the implementation of the report's recommendations is more likely to exacerbate the underlying issues rather than resolving them.

Originality/value

The call for deliberation over whether and what accountability is owed to local communities has been repeated over time. The UK Government's fan led review provided an important opportunity to engage in that deliberation. However, the dominance of financial value within football has all but silenced any call for and action regarding this.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 June 2023

Sylvain Durocher, Claire-France Picard and Léa Dugal

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of…

Abstract

Purpose

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

Design/methodology/approach

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Findings

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

Practical implications

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

Originality/value

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 3 April 2024

Christopher McMahon and Peter Templeton

This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens…

Abstract

This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens when that financial superiority is accompanied by significant moral and ethical issues. Recent involvement of state actors in the ownership of English football has been evidencable and occasionally appears clear. Various reflexes and cognitive distancing occur from fandoms when football club ownership engages in practices that, according to the normative models that fans ascribe to their clubs, are mutually exclusive with the values of the fanbase and the club’s history. A common form of fan reflex often takes the form of distancing the players on the pitch from the club’s institutional structures, effectively teasing out the matchday experience from the structures that benefit from the raw emotion it generates. Another reflex is questioning why the fan should surrender their club when a morally, ethically problematic ownership model has acquired it. Here we have perhaps the greatest challenge to the normative model and, rather than negotiating that tension, as often as not the response is to try and ignore it.

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Keywords

Book part
Publication date: 26 April 2024

Fernanda Leal, Kyria Rebeca Finardi and Maria Julieta Abba

The immersion of global higher education in a competitive, economy-oriented paradigm calls for perspectives on internationalisation that are explicitly aimed at shaping…

Abstract

The immersion of global higher education in a competitive, economy-oriented paradigm calls for perspectives on internationalisation that are explicitly aimed at shaping cooperative, sustainable and alternative/decolonial futures. The authors of this chapter recognise the relevance of research perspectives that – epistemologically aligned with critical internationalisation studies – emphasise the dilemmas and contradictions of internationalisation of higher education (IHE). In this chapter, the authors therefore present reflections that confront the hegemonic discourse that portrays the phenomenon of IHE as an unconditional good. The authors dialogue with the idea of promoting a perspective of IHE from and for the Global South – that is, one that instead of suppressing, recognises the epistemic plurality of the world. To do so, the authors assume that any critical efforts to address internationalisation in the context of the Global South can be enriched when explicitly situated within colonial history. The authors argue that looking towards the future of IHE requires a look towards its past. Specifically, the authors bring together four interrelated lines of argument: (i) recognising the university as a historical producer and reproducer of colonial hierarchies; (ii) conceiving the Global South as a field of epistemic challenges; (iii) having a non-myopic view of South–South cooperation; and (iv) spreading the epistemological horizon of internationalisation. Such reflections might contribute to envisioning new horizons for IHE in the Global South and its relation with those who have been relegated to a status of invisibility.

Details

Critical Reflections on the Internationalisation of Higher Education in the Global South
Type: Book
ISBN: 978-1-80455-779-2

Keywords

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