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Abstract

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The Emerald Handbook of Computer-Mediated Communication and Social Media
Type: Book
ISBN: 978-1-80071-598-1

Article
Publication date: 1 January 1999

Errol R. Iselin

The “Mathews Committee” (Mathews, 1990) concluded that the research performance of the accounting discipline in Australia was weak. This paper is motivated by the need to improve…

Abstract

The “Mathews Committee” (Mathews, 1990) concluded that the research performance of the accounting discipline in Australia was weak. This paper is motivated by the need to improve the quality of accounting research in Australia and probably some other countries as well. It discusses three issues of crucial importance to research quality ‐ internal, external, and construct validity with the discussion illustrated with examples from existing accounting research. Internal validity is concerned with the ability to make causal statements from a piece of research. External validity is concerned with the ability to generalize from the research and construct validity is interested in the validity of the variables measured. Internal and external validity are discussed within the context of five common research designs. No one design is strong in both types of validity and tradeoffs between internal and external validity are necessary. When designing a new research project, the particular tradeoffs made should depend on the research objectives. The paper discusses how these choices might be made and how, if internal validity problems exist, they might be minimized. With construct validity, no tradeoffs are appropriate ‐ the researcher should attempt to eliminate this type of invalidity. The paper discusses how this might be done.

Details

Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

Abstract

Details

The Emerald Handbook of Computer-Mediated Communication and Social Media
Type: Book
ISBN: 978-1-80071-598-1

Article
Publication date: 4 July 2016

Elisa Menicucci and Guido Paolucci

The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research…

6177

Abstract

Purpose

The aim of this paper is to review the main results of accounting research literature examining the role of fair value accounting (FVA) within financial crisis. This research analyzes theoretical and empirical studies on the controversial topic about FVA and its alleged pro-cyclicality in the context of the financial crisis to offer solid reflections for improving the fair value research agenda.

Design/methodology/approach

This paper consists of a descriptive literature review. Theoretical and empirical research studies were investigated and then systematized in a framework to guide a literature-based analysis and critique of the relevant literature published about this topic.

Findings

The review reveals that there has been only a limited amount of research into the role of FVA within the financial crisis. This topic has not been researched extensively, and there is no empirical evidence that FVA caused the financial crunch and the subsequent financial crisis.

Research limitations/implications

The restricted amount of literature that directly deals with FVA in the context of the financial crisis is the main limitation of this paper. The specificity of the theme narrows the coverage. However, the adopted research methodology enabled the main contributions concerning this issue to be collected, to realize a concise and comprehensive portrait of the debate surrounding FVA and the financial crisis.

Practical implications

This paper can be of use to both researchers and practitioners interested in investigating strengths and weaknesses of the fair value concept for accounting purposes. The paper sets out the main findings of the academic literature and identifies future avenues of theoretical and practical research which may support standard setters to draw up improved accounting regulation.

Originality/value

Few existing studies consist of a literature review that examines theoretical and empirical researches on the influence of FVA on the financial system. This review offers a comprehensive overview on research literature concerning the responsibility of FVA in causing the financial crisis. The main contribution of this paper relates to further understanding the role and effects of accounting matters concerning fair value in a broad sense within the context of the financial crisis.

Details

Journal of Financial Reporting and Accounting, vol. 14 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 3 May 2012

Christian Faupel

Value-based management and the balanced scorecard are two of the most distinguished management concepts of the past decades. The main criticism levelled at value-based management…

Abstract

Value-based management and the balanced scorecard are two of the most distinguished management concepts of the past decades. The main criticism levelled at value-based management is that it is rarely applied in business practice. By contrast, the balanced scorecard is mainly criticized for its insufficient integration into corporate strategy. The two concepts are occasionally described as competing business philosophies in management theory. This chapter offers an integrative view of value-based management and the balanced scorecard. The resulting ‘value-based scorecard’ incorporates the value-based business philosophy while creating a link between the scorecard and the ‘value–added’ corporate strategy. This minimizes a multitude of other critical aspects of both concepts. In light of this, it is recommended that both management theory and business practice further interpret or use the value-based scorecard presented in this study as a tool for value-based management.

Content available
Book part
Publication date: 27 June 2022

Abstract

Details

The Emerald Handbook of Computer-Mediated Communication and Social Media
Type: Book
ISBN: 978-1-80071-598-1

Article
Publication date: 1 February 2020

James Richards

Currently, sustainable HRM is largely an employer-driven exercise based on raising employee productivity. The purpose of the article is to expand this position by fully mapping…

4645

Abstract

Purpose

Currently, sustainable HRM is largely an employer-driven exercise based on raising employee productivity. The purpose of the article is to expand this position by fully mapping out sustainable HRM and placing employees at the centre of such practices. A further purpose is to provide a research agenda suited to a wider take on sustainable HRM.

Design/methodology/approach

The article centres on an analytical review of extant sustainable HRM literature, plus an analytical review of wider literature considering further ways to sustain employment.

Findings

Employee-centred sustainable HRM goes far beyond what is accounted for in the extant HRM literature. The new map accounts for wider parties to sustainable HRM, including trade unions and self-organised employees. An extensive research agenda is a further key output from the study.

Research limitations/implications

The article is based on a literature review. Follow-up empirical research is required to test out aspects of the new map, as well as address research gaps identified by the review.

Practical implications

The findings have practical implications for HRM and occupational health practitioners, line managers, built environment and ergonomics specialists, governments, trade unions and workplace activists. A key practical implication is the potential to create micro-forms of corporatism, where wider political structures are absent, to foster employee-centred forms of sustainable HRM.

Originality/value

The article is novel in terms of drawing on a wide range of incongruous literature and synthesising the literature into a new map and an extensive research agenda.

Details

Employee Relations: The International Journal, vol. 44 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

Book part
Publication date: 12 April 2021

Cheryl J. Craig, Rakesh Verma, Donna W. Stokes, Paige K. Evans and Bobby Abrol

This research examines the influence of parents on students studying the science, technology, engineering, and mathematics (STEM) disciplines and entering STEM careers…

Abstract

This research examines the influence of parents on students studying the science, technology, engineering, and mathematics (STEM) disciplines and entering STEM careers. Participating youths were awarded scholarships from large funded US grant programmes. Cases of two graduate students (one female, one male) and one undergraduate student (male) are featured. The first two students in the convenience sample are biology and physics majors in a STEM teacher education program; the third is enrolled in computer science. National reports emphasizing the importance of parents on their children's education are presented, along with diverse international literature. The use of narrative in STEM curriculum and narrative inquiry in STEM research are also documented. Experience, story, and identity form the study's conceptual frame. The narrative inquiry research method employs broadening, burrowing, and storying and restorying to elucidate the students' academic trajectories. Incidents of circumstantial and planned parent curriculum making surfaced when the data were serially interpreted. Other noteworthy themes included: (1) relationships between (student) learners and (teacher) parents, (2) invitations to inquiry, (3) modes of inquiry, (4) the improbability of certainty, and (5) changed narratives = changed lives. While policy briefs provide sweeping statements about parents' positive effects on their children, narrative inquiries such as this one illuminate parents' inquiry moves within home environments. These actions became retrospectively revealed in their adult children's lived narratives. These small stories, while not generalizable, map how students, shaped by their parents' nurturing, enter the STEM disciplines and STEM-related careers through multiple pathways in addition to the identified pipeline.

Details

Preparing Teachers to Teach the STEM Disciplines in America’s Urban Schools
Type: Book
ISBN: 978-1-83909-457-6

Keywords

Article
Publication date: 19 November 2018

Jeremiah Clabough and Mark Pearcy

The purpose of this paper is to explore the use of angry political rhetoric employed by George Wallace and Donald Trump. The authors start by discussing the civic thinking skills…

Abstract

Purpose

The purpose of this paper is to explore the use of angry political rhetoric employed by George Wallace and Donald Trump. The authors start by discussing the civic thinking skills stressed within the C3 Framework, specifically the ability to analyze politicians’ arguments. Then, the focus shifts to look at angry political rhetoric within the US history. Next, the authors discuss the parallels of the angry political rhetoric employed by both Wallace and Trump. Finally, two activities are provided that enable students to grasp the convergences with the angry political rhetoric utilized by both Wallace and Trump.

Design/methodology/approach

In this paper, the authors explore angry rhetoric in American politics. The authors designed two classroom-ready activities by drawing on the best teaching practices advocated for in the C3 Framework. To elaborate, both activities allow students to research and analyze arguments made by George Wallace and Donald Trump. This enables students to engage in the four dimensions of the Inquiry Arc in the C3 Framework.

Findings

The authors provide two activities that can be utilized in the high school social studies classroom to enable students to dissect American politicians’ messages. These two activities can be adapted and utilized to enable students to examine a political candidate’s messages, especially those that draw on angry rhetoric. By completing the steps of these two activities, students are better prepared to be critical consumers of political media messages.

Originality/value

In this paper, the authors explore the role of angry political rhetoric in American politics. The authors examine the parallels of political style between George Wallace and Donald Trump. Two activities are provided to help students break down the angry political rhetoric employed by these two controversial figures.

Details

Social Studies Research and Practice, vol. 13 no. 3
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 11 December 2019

Yang Yang, Zhongqiu Li, Yingying Su and Xue Zhang

The purpose of this paper is to analyze why and when the future work self affects employee creativity.

Abstract

Purpose

The purpose of this paper is to analyze why and when the future work self affects employee creativity.

Design/methodology/approach

Survey data were collected from 171 supervisor–employee dyads in four Chinese enterprises.

Findings

The results indicate that the future work self has a positive effect on employee creativity. Further, thriving at work mediates the links between the future work self and employee creativity. The authors also theorize that overall fairness moderates the positive effects of the future work self on thriving at work and employee creativity.

Originality/value

The study supports the self-determination perspective regarding the future work self and strengthens the application of this perspective in an effort to understand the relationship between the future work self and employee creativity.

Details

International Journal of Manpower, vol. 41 no. 3
Type: Research Article
ISSN: 0143-7720

Keywords

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