Search results
1 – 10 of 21Christine Porter and Matthew Sherwood
This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to…
Abstract
Purpose
This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to board independence.
Design/methodology/approach
The sample includes 1,248 firm observations whose board composition is compared between 2001 and 2008. Each firm is categorized based on how they increase board independence. The authors test the hypotheses using ordinary least squares regression models.
Findings
Results show that firms choose between multiple routes when complying with the independence requirements, and how firms operationalize the SEC requirement impacts financial reporting quality. Specifically, firms that achieve increased board independence through increased board size are associated with higher financial reporting quality. However, there is no association between higher financial reporting quality and a subsequent increase in audit fees. Suggesting the reporting quality results from the board monitoring function and not from an increase in auditor effort.
Originality/value
No evidence exists on how a firm’s chosen route to increased board independence relates to financial reporting quality.
Details
Keywords
This essay engages with scholarship on history as a discipline, curriculum documents and academic and public commentary on the teaching of history in Australian, British and…
Abstract
Purpose
This essay engages with scholarship on history as a discipline, curriculum documents and academic and public commentary on the teaching of history in Australian, British and Canadian secondary contexts to better understand the influence of the tension between political pressure and disciplinary practice that drives the history wars in settler-colonial nations, how this plays out in secondary history classrooms and the ramifications this may have on students' democratic dispositions.
Design/methodology/approach
This article aims to compare secondary history curricula and pedagogies in Australia, Britain and Canada to better articulate and conceptualise the influence of the “history wars” over the teaching of national histories upon the intended and enacted curriculum and how this contributes to the formation of democratic dispositions within students. A conceptual model, drawing on the curriculum assessment of Porter (2006) and Gross and Terra's definition of “difficult pasts” has been developed and used as the basis for this comparison. This model highlights the competing influences of political pressure upon curriculum creation and disciplinary change shaping pedagogy, and the impact these forces may have upon students' experience.
Findings
The debate around what content students learn, and why, is fraught because it is a conversation about what each nation values and how they construct their own national identity(ies). This is particularly timely when the democratic self-identification of many nations is being challenged. The seditious conspiracy to storm the US Capitol on 6 January 2021, Orban's “illiberal democracy” in Hungary and the neo-Nazis in Melbourne, Australia are examples of the rise of anti-democratic sentiment globally. Thus, new consideration of how we teach national histories and the impact this has on the formation of democratic dispositions and skills is pressing.
Originality/value
The new articulation of a conceptual model for the impact of the history wars on education is an innovative synthesis of wide-ranging research on: the impacts of neoliberalism and cultural restorationism upon the development of intended curriculum; discipline-informed inquiry pedagogies used to enact the curriculum; and the teaching of national narratives as a political act. This comprehensive comparison of the ways in which history education in settler-colonial nations has developed over time provides new insight into the common elements of national history education, and the role this education can play in developing democratic dispositions.
Details
Keywords
Steven M. Mueller, Christine M. Kowalczyk, Brian J. Taillon and William J. Rowe
Managing farm waste is a fundamental problem for farmers with economic, environmental and social impacts throughout the supply chain. Little research has explored innovative…
Abstract
Purpose
Managing farm waste is a fundamental problem for farmers with economic, environmental and social impacts throughout the supply chain. Little research has explored innovative product solutions. This paper examines gleaning to reduce farm waste and proposes a resource-based Gleaning Innovation Framework which can lead to differentiated consumer products.
Design/methodology/approach
A multi-method approach, including descriptive company reviews, practitioner interviews and consumer surveys, evaluated how different participants in the food supply chain view the farm waste problem and the innovation of products through gleaning.
Findings
This research found that practitioners and consumers are cognizant and invested in reducing farm waste, with gleaning as a plausible solution. Future research includes gathering perspectives from retailers and other supply chain members, which may further develop the conceptualization of the gleaning innovation process.
Originality/value
Uniquely, the authors propose the Gleaning Innovation Framework that provides a platform for innovation across the supply chain to reduce farm waste. The research contributes to the farm waste debate with evidence that gleaning can assist the reduction of farm waste through product innovation. Developing innovations to reduce farm waste in sustainable and environmentally friendly ways would not only benefit the supply chain platform but also society.
Details
Keywords
Sonya A. Grier and Bea V. Porter
The “Anti-Racism in my Pocket” case illustrates how collaborative entrepreneurial leadership can build on personal experiences, expertise and a desire to change the status quo to…
Abstract
Social implications
The “Anti-Racism in my Pocket” case illustrates how collaborative entrepreneurial leadership can build on personal experiences, expertise and a desire to change the status quo to support racial equity. The case will support students’ critical thinking skills and further heighten their understanding of the contributions of women in leadership, anti-racism and the role of technology. Moreover, the case is motivating for students with aspirations of using business skills and knowledge to contribute to social equity.
Learning outcomes
After completing this case, students should be able to identify the role of marketing in the development, implementation and evaluation of a behavior change initiative, the Anti-Racism Action Nuggets anti-racism training program; analyze qualitative and quantitative data to assess the impact of the Anti-Racism Action Nuggets Pilot using a logic model; identify marketing opportunities, challenges and strategies to scale the Anti-Racism Action Nuggets series for a broader impact; and discuss the relationship of gender in strategic positioning and marketing leadership to the development of the Anti-Racism Action Nuggets (Optional).
Case overview/synopsis
This case charts the development of an anti-racism training series by two friends, Allison Plyer (she/her) and Valerie (Val) Uccellani (she/her), called Anti-Racism Action Nuggets. The two protagonists aimed to change individual behaviors to reduce structural racism through lessons that were delivered in text messages to participants. Once the course is completed, they conduct a test pilot with members of NOW, LOVE, a women’s organization in New Orleans, Louisiana. At the end of the case, students are provided with the qualitative and quantitative pilot data for their analysis to recommend next steps and important marketing considerations for the Anti-Racism Action Nuggets series.
Complexity academic level
Undergraduate, graduate and executive education
Supplementary materials
Teaching notes are available for educators only.
Subject code
CCS 8: Marketing
Details
Keywords
Inakshi Kapur, Pallavi Tyagi and Neha Zaidi
Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is…
Abstract
Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners.
Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general.
Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature.
Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail.
Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.
Details
Keywords
To understand how parents make the decision to implant their deaf young children with cochlear implants, focusing specifically on the concepts of normality, medicalization, and…
Abstract
Purpose
To understand how parents make the decision to implant their deaf young children with cochlear implants, focusing specifically on the concepts of normality, medicalization, and stigma.
Methodology/Approach
I conducted 33 semi-structured interviews with the hearing parents or parent of children with cochlear implants. In all but two families I interviewed the primary caretaker which in all cases was a mother. In the remaining two interviews, I interviewed both parents together. Because of the relative scarcity of families with children with cochlear implants, and the difficulty in connecting with these families, I used a convenience sample, and I did not stratify it in any way. The only requirement for parents to be interviewed is that they had at least one deaf child who had been implanted with at least one cochlear implant. Although this is a small sample, the findings are transferable to other families with the same sociodemographic characteristics as those in my study.
Findings
Parents in the study focused on three key concepts: normality, risk analysis, and being a good parent. Dispositional factors such as the need to be “normal” and the desire for material success for one's children appeared to moderate the cost-benefit calculus.
Research Limitations/Implications
Limitations
This interview project concentrated on hearing families who had implanted their deaf children with cochlear implants; it does not include culturally Deaf parents who choose to use American Sign Language (ASL) with their Deaf children. Understanding how Deaf families understand the concepts of normality, medicalization, and stigma would shed light on how a distinctly “abnormal” group (by a statistical conception of normal) – ASL-using Deaf people-explain normality in the face of using a non-typical communication method. One can learn a lot by studying the absence of a phenomena, in this case, not implanting children with cochlear implants. It is possible that the existential threat felt by some Deaf people, specifically the demographic problem presented by cochlear implants, led Deaf educators or parents to resist being the subject of research.
Overwhelmingly the sample was female, and white. Only two participants were male, and none of the participants were non-white. The lack of diversity in the sample does not necessarily reflect a lack of diversity of children receiving cochlear implants. Medicaid, which disproportionately covers families of color, covers cochlear implants in most cases, so low SES/racial intersectionality should not have affected the lack of diversity in the sample. However, the oral schools are all private pay, with few scholarships available, so low SES/racial intersectionality in the sampling universe (all children who attend oral schools), may have played a part in the lack of racial diversity within the sample.
Implications
Parents in this study were very specific about the fact that they believed cochlear implants would lead to academic, professional, and personal success. They weaved narratives of normality, medicalization, and stigma through their stories. Normality is an important lens from which to see stories about disability and ability, as well as medical correction. As medical science continues to advance, more and more conditions will become medicalized, leading to more and more people taking advanced medical treatments to address problems that were previously considered “problems with living” that are now considered “medical problems” that can be treated with advanced science.
Originality/Value of Paper
This chapter's contribution to the sociological cochlear implant literature is it's weaving of narratives about normality, stigma, and medicalization into parental stories about the cochlear implant decision-making process. Most literature about the cochlear implant decision-making process focus on cost-benefit analysis, and logical decision-making processes, whereas this paper focuses on decision-making factors stemming from bias, emotions, and values.
Details
Keywords
Katie Russell, Nima Moghaddam, Anna Tickle, Gina Campion, Christine Cobley, Stephanie Page and Paul Langthorne
By older adulthood, the majority of individuals will have experienced at least one traumatic event. Trauma-informed care (TIC) is proposed to improve effectivity of health-care…
Abstract
Purpose
By older adulthood, the majority of individuals will have experienced at least one traumatic event. Trauma-informed care (TIC) is proposed to improve effectivity of health-care provision and to reduce likelihood of services causing retraumatisation. This study aims to assess the effectiveness of staff training in TIC in older adult services.
Design/methodology/approach
TIC training was delivered across eight Older Adult Community Mental Health Teams in the same UK organisation. Questionnaires were administered before and after training: a psychometrically robust measure, the Attitudes Related to Trauma-Informed Care, was used to assess TIC-related attitudes, and a service-developed scale was used to measure changes in TIC competence. Data was analysed using linear mixed effects modelling (LMM). Qualitative data regarding the impact of training was gathered one month after training through a free-text questionnaire.
Findings
There were 45 participants, all of whom were white British. LMM on pre- and post-data revealed that staff training significantly increased competencies across all measured TIC domains. Overall, staff attitudes were also significantly more trauma-informed after training. Qualitatively, staff identified time as the only additional resource required to deliver the skills and knowledge gained from training.
Practical implications
Training was found to be effective in increasing TIC-related skills and attitudes. Organisations aiming to become trauma-informed should consider staff training as one aspect of a wider development plan.
Originality/value
To the best of the authors’ knowledge, this paper is the first to examine TIC training for staff working in Older Adults Mental Health Services. Recommendations for services aiming to develop a trauma-informed culture have been provided.
Details
Keywords
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…
Abstract
Purpose
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.
Design/methodology/approach
A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.
Findings
This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.
Originality/value
By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.
Details