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1 – 6 of 6Riccardo Camilli, Alessandro Mechelli and Lorenzo Coronella
This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.
Abstract
Purpose
This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.
Design/methodology/approach
This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics.
Findings
This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management.
Originality/value
Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.
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Ishret Fayaz and Farzana Gulzar
This study investigates how the organizational climate influences work–life balance (WLB) among women employees in universities across Jammu and Kashmir, with a focus on the…
Abstract
Purpose
This study investigates how the organizational climate influences work–life balance (WLB) among women employees in universities across Jammu and Kashmir, with a focus on the mediating role of self-efficacy.
Design/methodology/approach
Adopting a quantitative research design, this study utilized a survey methodology to collect data from women employees in 11 universities within Jammu and Kashmir. The study analyzed responses from 587 participants through partial least squares structural equation modeling (PLS-SEM) using SmartPLS 4.0.
Findings
The findings underscore the significant positive impacts of organizational climate dimensions – autonomy, integration, involvement, support, training and welfare – on work–life balance. Self-efficacy was found to partially mediate the relationships between organizational climate dimensions and work–life balance, underscoring its role in enhancing employees’ capacity to manage work and personal life. The study highlights the importance of a supportive organizational climate in fostering self-efficacy and, subsequently, achieving a satisfactory work–life balance among women employees in academic settings.
Originality/value
This research contributes to the existing literature by exploring the nuanced relationship between organizational climate, self-efficacy and work–life balance, specifically among women employees in the educational sector of Jammu and Kashmir. By highlighting self-efficacy as a critical mediator, the study offers novel insights into the mechanisms through which organizational climate affects work–life balance, providing valuable implications for policy and practice in educational institutions.
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Tsfira Grebelsky-Lichtman and Michal Gur-Dick
The purpose of the present study is to explore multimodal, i.e. verbal and nonverbal, gendered communication patterns of female physicians in senior management positions…
Abstract
Purpose
The purpose of the present study is to explore multimodal, i.e. verbal and nonverbal, gendered communication patterns of female physicians in senior management positions (governmental and health authorities) during a crisis.
Design/methodology/approach
Using a mixed multi-variable design, repeated ANOVA tests, and planned contrasts, the authors analyzed television appearances of 20 female physicians in senior management positions during the COVID-19 crisis (March/2020-April/2021).
Findings
The findings revealed patterns of mixed-gendered communication structures. Verbally, female physicians primarily displayed a masculine/agentic communication style of assertiveness, control, confidence and rationality. Nonverbally, however, they expressed a feminine/communal communication style of emotional attention, interpersonal sensitivity, responsiveness, kindness and empathy. Moreover, the analysis delineated integrated multimodal constructive vs. inhibitive communication strategies for crisis communication of female physicians in senior management positions.
Research limitations/implications
In the current research the authors did not compare females to males in health management positions, which is their follow-up project, but the authors did examine studies of males and females in management positions in the political sphere, which supported their findings. Therefore, the authors were able to demonstrate theoretical implications of multimodal gendered communication frameworks of feminine leadership.
Practical implications
Delineating verbal and nonverbal gendered communicative structures of effective management in health sectors can help female physicians assume positions of leadership, serve as guide models for other female physicians and contribute to improving effective communication skills during a crisis.
Social implications
This study contributes to the attempts of promoting gender equity in medicine and management by presenting effective communication strategies in medical crises that can help to promote female physicians’ messages development, social influence, leadership and management success in the future.
Originality/value
This article presents constructive, multimodal gendered communication frameworks of female physicians in senior management positions used in television appearances during the global COVID-19 crisis. Most previous studies in this area have examined either verbal or nonverbal communication mode. The value of this multimodal examination provides insights that may enhance constructive communication of female physicians in senior management positions during a crisis.
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I examine if current diversity, equity and inclusion (DEI) initiatives can actually accomplish what they aim and claim to do. I argue that perforce they cannot, as they remain…
Abstract
Purpose
I examine if current diversity, equity and inclusion (DEI) initiatives can actually accomplish what they aim and claim to do. I argue that perforce they cannot, as they remain instruments of capitalist corporations and other similar structures.
Design/methodology/approach
I draw on a variety of literature, from poetry to theories and to empirical findings.
Findings
DEI work so far does not live up to its hyped-up claims. It is time for scholars and practitioners to question the DEI industrial complex and its influence on organizational dynamics. It is not clear that justice can ever be achieved in a capitalist neoliberal economy.
Research limitations/implications
The paper is not an empirical paper.
Practical implications
DEI work needs to be re-conceived so that it addresses power imbalances, rather serving as a tool to keep organizations comfortable in seeming to change.
Social implications
DEI practitioners will need to draw deeply on their courage so that they do not reinforce the existing systems of capitalist oppression through their well-intentioned work.
Originality/value
The paper argues that DEI work can accomplish little without a radical reconceptualization of its nature as a genuine tool for change, rather than simply window dressing.
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This paper aims to show that India is decoupling its international investment law obligations from its international trade law obligations. This decoupling goes beyond the split…
Abstract
Purpose
This paper aims to show that India is decoupling its international investment law obligations from its international trade law obligations. This decoupling goes beyond the split between investment protection rules and trade agreements. If investment protection rules are missing from the trade agreement, it is a case of partial decoupling. If India does not legalize its investment relations with a country with whom it has signed a free trade agreement (FTA), either within or outside the trade agreement, it becomes a case of complete decoupling.
Design/methodology/approach
This paper follows doctrinal methodology. It compares India’s past FTA practice with the new one to show the dissimilarity between India’s FTA 1.0 and 2.0.
Findings
India’s new FTAs differ from the FTAs signed in the 2000s. Unlike the previous FTAs, the new ones do not contain investment protection rules. India is indulging in decoupling because it wants to de-legalize its international investment relations to exercise greater control over foreign investment. The paper concludes by observing that as India’s fundamental reason for signing FTAs is to be part of global value chains, it should consider including investment protection rules within its trade agreements.
Originality/value
No research yet compares India’s past FTAs with the new ones to show that investment protection is no longer part of India’s trade agreement practice.
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Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…
Abstract
Purpose
Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.
Design/methodology/approach
This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.
Findings
Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.
Practical implications
Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.
Social implications
The public sector could learn from the private sector’s best practices regarding CE.
Originality/value
This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.
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