Arthur M. Tran and Drew B. Winters
This study aims to determine whether implementation of the Consumer Financial Protection Bureau’s (CFPB) rule will achieve the goal of providing data for preliminary analysis of…
Abstract
Purpose
This study aims to determine whether implementation of the Consumer Financial Protection Bureau’s (CFPB) rule will achieve the goal of providing data for preliminary analysis of banks compliance with fair lending regulations.
Design/methodology/approach
Empirical analysis of the CFPB’s implementation of Dodd–Frank Section 1071.
Findings
The data available under the CFPB’s rule will suggest that banks provide less access to minority borrowers, which would be a violation of fair lending regulations. The authors show that the addition of a simple credit risk variable shows that community banks provide fair access for minority borrowers to loans.
Research limitations/implications
The analysis is limited to one year of the Fed’s Small Business Credit Survey (2017). Also, the authors are limited to the data collected by the survey.
Practical implications
Bank regulations tend to be one size fits all, which creates high compliance costs for small (community) banks with questionable benefits. The implementation of Section 1071 appears to be another example of this pattern, as the results suggest that the implementation of the CFPB’s rule for Section 1071 is unlikely to achieve its goals.
Social implications
The results have significant public policy implications for the design and implementation of banking regulations.
Originality/value
To the best of the authors’ knowledge, this study is the first research project on the topic.
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This article investigates the construction of risk within trustworthy digital repository audits. It contends that risk is a social construct, and social factors influence how…
Abstract
Purpose
This article investigates the construction of risk within trustworthy digital repository audits. It contends that risk is a social construct, and social factors influence how stakeholders in digital preservation processes comprehend and react to risk.
Design/methodology/approach
This research employs a qualitative research design involving in-depth semi-structured interviews with stakeholders in the Trustworthy Digital Repository Audit and Certification (TRAC) process, and document analysis of the TRAC checklist and audit reports. I apply an analytic framework based on the Model for the Social Construction of Risk in Digital Preservation to this data.
Findings
The findings validate the argument that risk in digital preservation is indeed socially constructed and demonstrate that the eight factors in the Model for the Social Construction of Risk in Digital Preservation do indeed influence how stakeholders constructed their understanding of risk. Of the eight factors in the model, communication, expertise, uncertainty and vulnerability were found to be the most influential in the construction of risk during the TRAC audit process. The influence of complexity, organizations political culture, were more limited.
Originality/value
This article brings new insights to digital preservation by demonstrating the importance of understanding risk as a social construct. I argue that risk identification and/or assessment is only the first step in the long-term preservation of digital information and show that perceptions of risk in digital preservation are shaped by social factors by applying theories of social construction and risk perception to an analysis of the TRAC process.
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A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human…
Abstract
Purpose
A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human resource development (HRD) practice and employee competencies using organizational learning culture as a mediating variable.
Design/methodology/approach
Data were collected from 828 employees of 37 health care institutions comprising 24 (internationally-owned) and 13 (indigenously-owned). Construct reliability and validity was established through a confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.
Findings
Data supported the hypothesized relationships. The results show that training and development and employee competencies were significantly related. Career development and employee competencies were significantly related. Organizational learning culture mediates the relationship between training and development and employee competencies. However, organizational learning culture did not mediate the relationship between career development and employee competencies.
Research limitations/implications
The generalizability of the findings will be constrained due to the research’s health care focus and cross-sectional data.
Practical implications
The study’s findings will serve as valuable pointers to policy makers and stakeholders of health care institutions in developing system-level capacities that promote continuous learning and adaptive learning cultures to ensure sustainability and competitive advantage.
Originality/value
By evidencing empirically that organizational learning culture mediates the relationship between HRD practices and employee competencies the study extends the literature.
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Mathew James Collier and David Sarpong
We explore the intersection of Catholic social teaching (CST) and entrepreneurship studies which has seemingly evaded scholars’ attention.
Abstract
Purpose
We explore the intersection of Catholic social teaching (CST) and entrepreneurship studies which has seemingly evaded scholars’ attention.
Design/methodology/approach
We integrate and expand upon prior work to explicate an integrative framework for examining CST and entrepreneurship studies.
Findings
We articulate the mechanisms through which CST and entrepreneurship studies may extend our understanding of the economic paradigm of entrepreneurship studies.
Originality/value
We explicate the economic paradigm of entrepreneurship studies and present the key reasons for Catholicism’s and CST’s exclusion to demonstrate why this is unjustified. Beyond expounding what we mean by CST, we extend the economic paradigm by an application to show why the economic paradigm is flawed and call for more CST-focussed entrepreneurship studies.
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Smriti Prasad and Manesh Choubey
Our paper empirically evaluates the impact of livelihood training programmes on entrepreneurial skills of the women Self-Help Group (SHG) members.
Abstract
Purpose
Our paper empirically evaluates the impact of livelihood training programmes on entrepreneurial skills of the women Self-Help Group (SHG) members.
Design/methodology/approach
The study is based on primary data collected from a sample of 416 SHG women of Sikkim, India, using a multi-stage cluster sampling. A multiple linear regression model is used to assess the impact of training participation on entrepreneurial skill. We correct for the potential self-selection bias associated with training participation using Propensity Score Matching (PSM) method and estimate the Average Treatment effect on the Treated (ATT) using 1:1 Nearest neighbour matching without replacement (caliper = 0.06) and full matching algorithm. The robustness of the result is validated using Rosenbaum bounds sensitivity analysis.
Findings
The findings suggest a significant and positive relation between livelihood training programme participation and entrepreneurial skills of the SHG members which relates to Human Capital Theory.
Originality/value
Our paper contributes to the existing literature by empirically evaluating the impact of livelihood training on entrepreneurial skills of the SHG members. Further, our study not only corrects the problem of self-selection bias associated with training participation but also studies the influence of unobserved confounders on the estimated results ensuring generalisability of the findings. Additionally, the study is conducted across all four districts of Sikkim, a north-eastern state of India which has received less academic attention in the context of SHGs and its activities.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0100
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Michael Augustín and Peter Daubner
This chapter provides a detailed analysis of Slovakia's economic transformation since the end of the socialist era and its transition toward a market-based economy. The country…
Abstract
This chapter provides a detailed analysis of Slovakia's economic transformation since the end of the socialist era and its transition toward a market-based economy. The country had a slower start than Poland, Czechia, and Hungary in embracing capitalism, which earned it the nickname of the “Tatra Tiger” only after Dzurinda's administration. The chapter examines the crucial economic reforms, political decisions, and contextual factors that have shaped Slovakia's economic trajectory, particularly emphasizing the interplay between politics and economic policy. Additionally, it highlights the challenges posed by the legacy of previous governments, including oligarchic influence and socioeconomic disparities. Despite some periods of economic growth, Slovakia is currently facing a crisis of political and socioeconomic discontent, primarily due to overdependence on the automotive sector and a lack of investment in innovation and infrastructure. The chapter concludes by stating the need for more visionary leadership and a national dialog on Slovakia's future direction, indicating a concerning inertia in the face of pressing economic challenges.
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Frank Houghton and Allen Edward Foster
ORCID is well recognised as a Persistent Identifier (PID) amongst the global academic community. The international literature is generally extremely positive towards this…
Abstract
Purpose
ORCID is well recognised as a Persistent Identifier (PID) amongst the global academic community. The international literature is generally extremely positive towards this development. A minority of vociferous critics however have continued to dispute its benefits. Particular concerns have been noted around the potential for ORCID to be used as a tool for evaluation and surveillance by University management structures. This research sought to critically evaluate in-depth perceptions of ORCID in the Technological University (TU) sector in Ireland.
Design/methodology/approach
This study involved ten semi-structured interviews with academics and five with librarians in the TU sector. Reflexive thematic analysis informed by Heideggerian hermeneutic phenomenological principles was used to explore transcribed interview data.
Findings
The results demonstrate a clear difference in perceptions concerning ORCID, with library staff being very positive and uncritical, even arguing for mandatory adoption. Although some academics were using ORCID IDs in a performative manner, most were suspicious of, or resigned to their use. Concerns about ORCID ranged across various issues including employer surveillance, a lack of institutional autonomy and its inappropriateness for the sector. It is argued that academics in the TU sector have so far not had an opportunity to fully explore and articulate their vision for the future. In its current form ORCID represents a foreign, imposed and inappropriate tool that may facilitate willing or unwilling inclusion in the inequitable and crude “game” of global university league tables.
Originality/value
The paper offers an in-depth and critical analysis of ORCID adoption in Ireland based on perceptions amongst two stakeholder groups: academics and librarians.
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The paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate…
Abstract
Purpose
The paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate fraud convictions.
Design/methodology/approach
Prior research shows that the degree of alignment between state politicians and the president's political party is positively correlated with measures of earnings management for firms headquartered in the state. Political alignment is conducive to earnings management because it affects a firm's information and enforcement environment by increasing policy risk and promoting lenient regulatory oversight. The paper posits that this environment is also conducive to corporate fraud and tests this hypothesis using pooled ordinary least squares (OLS) and panel regressions with annual state-level data for 2003–2018.
Findings
The paper documents a positive and statistically significant relationship between political alignment and corporate fraud conviction rates by state.
Research limitations/implications
The conclusions are tempered by data limitations. First, the conviction data are available at the state level only. Second, the true level of fraud is inherently unobservable and the conviction data may not reflect the actual number of frauds that are committed.
Practical implications
Fraud examiners might benefit from considering the role of political connectedness in determining fraud risk. Although additional research is needed before making concrete recommendations, the initial indications clearly point to political connections as a potential concern.
Originality/value
The findings build on evidence that political connections influence earnings management. Rather than focusing on direct measures of connectedness, such as lobbying expenditures, the paper examines a plausibly exogenous measure: political geography.
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Kai DeMott, Nathalie Repenning, Fanny Almersson, Gianluca Chimenti, Gianluca F. Delfino, Nelson Duenas, Cecilia Fredriksson, Zhengqi Guo, Thomas Holde Skinnerup, Leonid Sokolovskyy and Xiaoyu Xu
The purpose of this paper revolves around the informal coming together of various doctoral students in the area of qualitative accounting and management research and the attempt…
Abstract
Purpose
The purpose of this paper revolves around the informal coming together of various doctoral students in the area of qualitative accounting and management research and the attempt to learn from their respective experiences. Together, the authors share personal reflections and valuable insights in revealing their vulnerabilities, aspirations and how they make sense of the PhD journey and their becoming as academics.
Design/methodology/approach
This paper builds on an open discussion and written reflections among the authors, who represent a diverse set of both doctoral students at various levels and recent graduates from different countries, schools and backgrounds.
Findings
The discussion highlights the struggles the authors experience as doctoral students, how they learn to cope with them as well as how they are socialized throughout their PhD journey. This allows them to take a critical stance towards increased productivity demands in academia and to embrace doctoral students as a powerful collective, whose aspirations may inspire a change of academic reality for the better.
Originality/value
While guidance on how to succeed as doctoral students is common, we seldom hear about doctoral students as particularly “fragile selves” (Knights and Clarke, 2014) who, as opposed to more established scholars, are more actively experiencing difficulties with finding their ways in academia. The authors are thus motivated to create a rare common voice of a group of doctoral students here by providing a more intimate account of the PhD journey.