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Book part
Publication date: 10 December 2024

Rachel Torres, Marianna Schroeder and Amy Jane Griffiths

Autistic individuals are employed and access higher education opportunities at significantly lower rates than their nondisabled peers (US Bureau of Labor Statistics [BLS], 2023;…

Abstract

Autistic individuals are employed and access higher education opportunities at significantly lower rates than their nondisabled peers (US Bureau of Labor Statistics [BLS], 2023; Newman, 2015). Schools are an optimal setting for intervention as most individuals access the school setting. However, traditional support to facilitate postsecondary transition effectively, such as transition plans, is currently lacking (Greene, 2018; Hughes et al., 2023). The authors of the present chapter conducted a systematic review to identify school-based interventions available for autistic youth intended to support the transition from high school to higher education, entrepreneurship, and employment. The data extraction methods used by the authors identified 19 articles on interventions. Across all studies, the authors found variation in the extent to which researchers addressed entrepreneurial skills and identified two key skill development areas across different intervention modalities: employability skills and interpersonal communication skills. Based on these results, the authors discuss available school-based programming intended to prepare autistic youth for postsecondary careers and entrepreneurial opportunities and the implications of existing interventions for practitioners and researchers interested in improving outcomes for autistic students as they transition to the workplace, particularly entrepreneurial endeavors.

Details

Neurodiversity and Entrepreneurship
Type: Book
ISBN: 978-1-83753-798-3

Keywords

Book part
Publication date: 6 September 2024

Sameh Ammar and Mostafa Kamal Hassan

This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises…

Abstract

This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact of ECS on deployment and identify the various modes of MCS configurations employed by SMEs. The authors draw on and synthesise two theoretical perspectives relating to cognition and management control packages to understand the associations between ECS and MCS employed by SMEs in managing their business. This study was conducted using a quantitative approach that utilises a questionnaire survey to collect cross-sectional data from 150 SMEs. The authors uncovered three cognitive styles: knowing (e.g. preciseness), planning (e.g. organising), and creativity (e.g. innovativeness). Furthermore, five configurations of MCS utilised by SMEs were identified: customer focus, performance monitoring, administrative focus, strategic focus, and development focus. By combining both analyses, the authors discovered three constellations of significant association between ECS and MCS characterised by Cluster 1’s cohesive integration approach, Cluster 2’s revealing strategic approach, and Cluster 3’s multifaceted exploration. The study is significant because it uncovers the complex relationship between ECS and MCS configurations, highlighting their interdependence within the institutional context. Using a cognitive view, the authors explore how the cognitive styles of entrepreneurs facilitated imprinting institutional context into MCS configurations. These insights enable us to envisage that ECS is not mutually exclusive but forms a continuum that provides more plausible explanations that relax the direct universal relationship between MCS configurations and contextual factors.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-83608-489-1

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Book part
Publication date: 10 December 2024

Erin L. Ryan

Young children are particularly vulnerable in times of war and conflict, but they often emerge as resilient agents of change, promoting social justice and community rebuilding…

Abstract

Young children are particularly vulnerable in times of war and conflict, but they often emerge as resilient agents of change, promoting social justice and community rebuilding post-conflict. The likelihood of this type of trauma response, however, is largely dependent upon the tactical interventions offered to them during the trauma experience. News media portrayals of war and conflict can serve to heighten negative effects for children living in conflict zones, but entertainment and curriculum-based media can be used strategically to mitigate or moderate those effects.

Details

Children and Youth in Armed Conflict: Responses, Resistance, and Portrayal in Media
Type: Book
ISBN: 978-1-83549-703-6

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Article
Publication date: 4 December 2024

Vinay Singh, Shivani Agrawal and Sachin Kumar

The study aims to assess how e-agri supply chain coordination (SCC), supply chain integration (SCI) and competitive capabilities (COC) impact both market performance (MO) and…

Abstract

Purpose

The study aims to assess how e-agri supply chain coordination (SCC), supply chain integration (SCI) and competitive capabilities (COC) impact both market performance (MO) and operational performance (OP). It particularly emphasizes the critical role of information flow for the benefit of farmers, intermediaries and end-consumers, shedding light on the broader implications of these factors within the agricultural supply chain.

Design/methodology/approach

Data are collected online from farmers, intermediaries engaged in buying/supplying agri-products and consumers using a semi-structured questionnaire of 25 items adapted from the extant literature measuring SCC, SCI, COC, OP and MP. The survey instrument is validated for its reliability, convergent and discriminant validity tests. Purposive and convenient sampling is used for data collection. Finally, 280 responses were analyzed using SEM to conclude the study.

Findings

Findings underscore information flow’s significance in the e-agri supply chain, addressing various stakeholders’ needs. Technical excellence, featuring robust transaction capabilities and cost-effective maintenance is pivotal. Enhanced supply chain coordination fosters integration and efficient information sharing, enhancing agricultural market performance and sectoral efficiency.

Research limitations/implications

The study explores technology adoption, understands information flow and coordination impact, enhances efficiencies, empowers farmers and promotes transparency, sustainability and consumer benefits.

Practical implications

The study promotes efficient information flow, digital adoption, collaborative planning, tech investment and enhanced responsiveness for agricultural sector managers.

Social implications

The study bridges the rural-urban divide, empowering farmers, providing fair pricing, sustainable practices, transparency, informed consumers, responsible consumption and income distribution.

Originality/value

The novelty of this study lies in its comprehensive information flow study, new theoretical model and e-agri-specific sub-constructs that define coordination and integration, aiding efficiency and competitiveness.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 27 February 2024

Siva Shaangari Seathu Raman, Anthony McDonnell and Matthias Beck

Society is critically dependent on an adequate supply of hospital doctors to ensure optimal health care. Voluntary turnover amongst hospital doctors is, however, an increasing…

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Abstract

Purpose

Society is critically dependent on an adequate supply of hospital doctors to ensure optimal health care. Voluntary turnover amongst hospital doctors is, however, an increasing problem for hospitals. The aim of this study was to systematically review the extant academic literature to obtain a comprehensive understanding of the current knowledge base on hospital doctor turnover and retention. In addition to this, we synthesise the most common methodological approaches used before then offering an agenda to guide future research.

Design/methodology/approach

Adopting the PRISMA methodology, we conducted a systematic literature search of four databases, namely CINAHL, MEDLINE, PsycINFO and Web of Science.

Findings

We identified 51 papers that empirically examined hospital doctor turnover and retention. Most of these papers were quantitative, cross-sectional studies focussed on meso-level predictors of doctor turnover.

Research limitations/implications

Selection criteria concentrated on doctors who worked in hospitals, which limited knowledge of one area of the healthcare environment. The review could disregard relevant articles, such as those that discuss the turnover and retention of doctors in other specialities, including general practitioners. Additionally, being limited to peer-reviewed published journals eliminates grey literature such as dissertations, reports and case studies, which may bring impactful results.

Practical implications

Globally, hospital doctor turnover is a prevalent issue that is influenced by a variety of factors. However, a lack of focus on doctors who remain in their job hinders a comprehensive understanding of the issue. Conducting “stay interviews” with doctors could provide valuable insight into what motivates them to remain and what could be done to enhance their work conditions. In addition, hospital management and recruiters should consider aspects of job embeddedness that occur outside of the workplace, such as facilitating connections outside of work. By resolving these concerns, hospitals can retain physicians more effectively and enhance their overall retention efforts.

Social implications

Focussing on the reasons why employees remain with an organisation can have significant social repercussions. When organisations invest in gaining an understanding of what motivates their employees to stay in the job, they are better able to establish a positive work environment that likely to promote employee well-being and job satisfaction. This can result in enhanced job performance, increased productivity and higher employee retention rates, all of which are advantageous to the organisation and its employees.

Originality/value

The review concludes that there has been little consideration of the retention, as opposed to the turnover, of hospital doctors. We argue that more expansive methodological approaches would be useful, with more qualitative approaches likely to be particularly useful. We also call on future researchers to consider focussing further on why doctors remain in posts when so many are leaving.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 14 June 2024

Wei Liu, Xiyan Han, Xiuwei Cao and Zhifeng Gao

Due to ginger holds a special and indispensable place in Chinese cuisine, understanding consumers’ preferences for organic ginger is of significance, especially given the growing…

Abstract

Purpose

Due to ginger holds a special and indispensable place in Chinese cuisine, understanding consumers’ preferences for organic ginger is of significance, especially given the growing interest in organic food products and sustainable agriculture. This study thus examines Chinese consumers’ preference for fresh ginger and the sources of their preferences heterogeneity for organic ginger consumption.

Design/methodology/approach

The study is using choice experiment (CE) method and mixed logit (MXL) modeling with 1,312 valid samples. The participants are regular consumers who are 18 years old or above and had bought fresh ginger within the past 12 months.

Findings

The results show that consumers prefer organic product certification labeling ginger to conventional ginger, preferred to purchase ginger at wet markets to at supermarkets or online, and preferred either ginger with regional public brand or private brand to unbranded ginger. Results also indicate that age, education level, income, purchasing experience of organic and branded ginger, and cognition of ginger health benefits are the sources of heterogeneity in consumer preferences for organic ginger.

Originality/value

This study contributes to ginger growers, marketers and policy makers. This study tracks how consumers' preferences change under different attribute combinations, capture the complex preference structure of consumers, and help reveal the motivations behind consumers' preferences for organic ginger. These findings will be crucial for developing marketing strategies, promoting organic products, and meeting consumer needs.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 37 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 17 February 2023

Hanh Minh Thai, Khue Ngoc Dang, Normaziah Mohd Nor, Hien Thi Nguyen and Khiem Van Nguyen

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

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Abstract

Purpose

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

Design/methodology/approach

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

Findings

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

Practical implications

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

Originality/value

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

Details

International Journal of Emerging Markets, vol. 20 no. 1
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 8 May 2024

Yosra Mnif and Jihene Kchaou

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…

Abstract

Purpose

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.

Design/methodology/approach

We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.

Findings

The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.

Research limitations/implications

This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.

Practical implications

This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.

Originality/value

The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

Details

Journal of Applied Accounting Research, vol. 26 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 1 August 2024

Andrea Ceschi, Matilde Dusi, Michela Ferrara, Francesco Tommasi and Riccardo Sartori

The way in which managers differ when confronted with risky options or when evaluating different alternatives constitutes a fundamental part of organizational risk management…

Abstract

Purpose

The way in which managers differ when confronted with risky options or when evaluating different alternatives constitutes a fundamental part of organizational risk management. This study aims to investigate how managerial risk-taking attitudes (i.e. ethical and financial risk-taking as a trade-off between benefit and riskiness) change over time and based on gender.

Design/methodology/approach

The authors conducted a cross-sectional study on a sample of Italian executives and measured their perceptions of risk-taking, risk perception and risk-benefit, all referring to the company they worked for in the ethical and financial domain. The study also collected demographic data to gather information on age and gender. The authors analyzed data collected using multilevel analysis.

Findings

The results show that perceived benefits are the main drivers of risk-taking attitudes in both domains. Age and gender are not significant direct predictors of risk, but interactions with domains reveal insightful patterns.

Originality/value

Overall, this study highlights the need to assess the whole pattern of relationships emerging from the range of situational variables characterizing a specific population. Concerning the organizational context, it means addressing the role of organizational variables in influencing risk-taking so as to determine the extent to which organizational policies are indeed effective in fostering efficient organizational risk management.

Details

International Journal of Organizational Analysis, vol. 33 no. 12
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 19 September 2022

Aitzaz Ahsan Alias Sarang, Asad Ali Rind, Mamdouh Abdulaziz Saleh Al-Faryan and Asif Saeed

This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that…

Abstract

Purpose

This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that women directors tend to lower the COE through the channel of IA.

Design/methodology/approach

This study uses the US-listed firms’ data from 2002 to 2014, comprising 11,189 firm-year observations. This study measures the COE by aggregating the four unique market-based COE models and apply pooled ordinary least square to estimate our results.

Findings

This study documents that women directors are linked to IA, and that IA is linked to the COE. Furthermore, in the mediation test, IA fully mediates the relationship between women directors and the COE. This study's results also validate the critical mass hypothesis, as the IA shows full mediation between the critical mass of women directors and COE. This study also discusses the limitations and major implications of the results along with possible future directions.

Social implications

This study also supports the positive role of females in improvising the economic performance of the firms and supporting the sustainable development goals-5 (gender equality).

Originality/value

The originality of this study lies in its theoretical as well as empirical contributions. First, this study follows the line of inquiry of the mediation analysis, thereby contributing by examining whether the relationship between women directors and financial value, i.e. COE, is indirect. Second, in addition to ex post measures of the COE, this study used four ex ante unique market-based models to measure the COE. Most of the prior studies just rely on book-based measures or use a single market-based mode. Third, the findings contribute insights into how women directors add value and benefits firms.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 5
Type: Research Article
ISSN: 1985-2517

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1 – 10 of 787