Lynn Weiher, Christina Winters, Paul Taylor, Kirk Luther and Steven James Watson
In their study of reciprocity in investigative interviews, Matsumoto and Hwang (2018) found that offering interviewees water prior to the interview enhanced observer-rated rapport…
Abstract
Purpose
In their study of reciprocity in investigative interviews, Matsumoto and Hwang (2018) found that offering interviewees water prior to the interview enhanced observer-rated rapport and positively affected information provision. This paper aims to examine whether tailoring the item towards an interviewee’s needs would further enhance information provision. This paper hypothesised that interviewees given a relevant item prior to the interview would disclose more information than interviewees given an irrelevant item or no item.
Design/methodology/approach
Participants (n = 85) ate pretzels to induce thirst, engaged in a cheating task with a confederate and were interviewed about their actions after receiving either no item, an irrelevant item to their induced thirst (pen and paper) or a relevant item (water).
Findings
This paper found that receiving a relevant item had a significant impact on information provision, with participants who received water providing the most details, and significantly more than participants that received no item.
Research limitations/implications
The findings have implications for obtaining information during investigative interviews and demonstrate a need for research on the nuances of social reciprocity in investigative interviewing.
Practical implications
The findings have implications for obtaining information during investigative interviews and demonstrate a need for research on the nuances of social reciprocity in investigative interviewing.
Originality/value
To the best of the authors’ knowledge, this study is the first to experimentally test the effect of different item types upon information provision in investigative interviews.
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Keywords
Grace Bamber, Lisa Caygill and Sarah Craven-Staines
Lived mental health experience (LMHE) is a term describing the direct impact of a mental health problem or being a mental health carer. This study aims to qualitatively explore…
Abstract
Purpose
Lived mental health experience (LMHE) is a term describing the direct impact of a mental health problem or being a mental health carer. This study aims to qualitatively explore how UK-based trainee clinical psychologists with LMHE navigate doctoral training.
Design/methodology/approach
Trainee clinical psychologists (TCPs; N = 12) who self-reported LMHE completed a semi-structured interview which was analysed using constructivist grounded theory (CGT).
Findings
The end model had six main categories: the pressured system; narratives about LMHE within the profession; developing trainee identity and sense of self; disclosing LMHE within the professional context; building safe, balanced and reciprocal relationships with other professionals; drawing upon LMHE within clinical practice. The end model is visually depicted as an hourglass to represent receiving and internalising external information which influences identity development and bidirectionally filters outwards to shape interactions and relationships.
Social implications
Findings have implications for TCPs, course centres and using trusts.
Originality/value
To the best of the authors’ knowledge, this is the first CGT study to qualitatively explore how TCPs with LMHE navigate the holistic trajectory of doctoral clinical psychology training.
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This study aims to deepen our understanding of how conventional technologies and robust accounting education standards can impact the effectiveness of green accounting practices…
Abstract
Purpose
This study aims to deepen our understanding of how conventional technologies and robust accounting education standards can impact the effectiveness of green accounting practices in enhancing firm performance. To achieve this, the paper explores the moderating effects of artificial intelligence (AI) and accounting education quality on the relationship between green accounting and firm performance.
Design/methodology/approach
Using generalized method of moments estimation, this research uses a comprehensive dataset comprising 32,680 firm-year observations of listed companies from ten prominent countries – Canada, the UK, the USA, China, France, Germany, India, Japan, South Korea and Italy – over the period from 2012 to 2022. These countries, selected based on their high gross domestic product rankings as reported by the International Monetary Fund, ensure a diverse representation of economic strengths and capture a wide range of green accounting practices.
Findings
The study shows that green accounting practices positively impact current firm performance. Country-level AI positively moderates this relationship, suggesting that advanced AI infrastructure enhances the benefits of green accounting through improved data accuracy and decision-making. However, country-level accountancy education quality negatively moderates the relationship, indicating that stringent implementation of green accounting standards in these regions may introduce complexities and costs that reduce firm performance.
Practical implications
Integrating AI enhances data processing, predictive analytics and decision-making, improving green accounting effectiveness. High-quality accounting education ensures accurate reporting and greater transparency. These insights, when applied, can empower businesses to optimize sustainability strategies, assist policymakers in developing targeted regulations and guide educators in preparing accountants for the evolving demands of green accounting.
Originality/value
To the best of the authors’ knowledge, this study is the first to explore the combined moderating effects of AI and accounting education quality on the relationship between green accounting and firm performance. By highlighting the synergistic role of digital innovation and robust educational standards, this research offers novel insights into how these factors can enhance the effectiveness of green accounting practices and improve financial outcomes.
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Susana Pasamar, Mar Bornay-Barrachina and Rafael Morales-Sánchez
This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line…
Abstract
Purpose
This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.
Design/methodology/approach
The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.
Findings
The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.
Originality/value
Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.
研究目的
本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。
研究方法
研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。
研究結果
研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。
研究的原創性
探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。