Giuseppe Grossi, David C. Hay, Chamara Kuruppu and Daniel Neely
This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing…
Abstract
Purpose
This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.
Design/methodology/approach
Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.
Findings
The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.
Originality/value
The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.
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Justin Greenleaf, Lori Kniffin, Kaley Klaus and Megan Rust
Mind mapping can be a pedagogical tool that helps students brainstorm how to organize information in a way that incorporates creative and active learning, as well as critical…
Abstract
Mind mapping can be a pedagogical tool that helps students brainstorm how to organize information in a way that incorporates creative and active learning, as well as critical thinking. In this article, we describe the application of using mind maps in an undergraduate course focused on teaching leadership theory as an effort to help students think more holistically about how theories intersect with their lives. The assignment description, rubric, and details of the application are provided. Examples of ways students have organized their maps to integrate theories into their lives (e.g., based on themselves, organizations, or metaphors) are also included. Through this practice, we found that mind mapping leadership concepts to areas of students’ lives develop their ability to describe how leadership theories operate holistically in their life, rather than limiting their understanding to one or two popular theories. We recommend leadership educators consider mind mapping as a pedagogical tool to teach theories and other content that require understanding in a broader context.
David M. Rosch, Dana L. Joseph and Daniel A. Newman
A sample of 276 students enrolled in campus leadership programs completed the Emotional Competence Inventory-University Edition (ECI-U) and the Socially Responsible Leadership…
Abstract
A sample of 276 students enrolled in campus leadership programs completed the Emotional Competence Inventory-University Edition (ECI-U) and the Socially Responsible Leadership Scale (SRLS) as a means to determine the relatedness in college students of emotional intelligence (EI) to the practice of post-industrial leadership skills. Confirmatory factor analysis (CFA) supported current use of subscales within the SRLS and showed that EI and post-industrial leadership skills represent distinct, yet related, constructs. Results also suggest the ECI-U may better represent one overall concept of Emotional Competence rather than four distinct areas of EI. Implications and directions for future research are discussed.
Alexandre Borba Salvador, Mariana Bassi-Suter and Nicola Forsdike
This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.
Abstract
Purpose
This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.
Design/methodology/approach
Exploratory qualitative research, using in-depth interviews in which the object of the study was the marketing educator, based on three Brazilian business schools.
Findings
The teaching performance depends on the teaching practice, which is influenced by technical knowledge, pedagogical factors and personal features. The development of a practitioner-educator is a complex process that arises from both formal and informal learning.
Research limitations/implications
Deepens the understanding of marketing educators’ individual factors, proposing a model to expand the knowledge of the factors shaping a reference-educator.
Practical implications
Raises awareness among managers of Higher Education institutions of the relevance of the development of its educators considering not only pedagogical skills but also marketing and social skills.
Social implications
Improvements in education generate a positive contribution to society. Better marketing educators may result in better professionals, which could, ultimately, generate more benefits both for corporations and for society.
Originality/value
Existing literature has neglected the understanding of how marketing educators’ individual factors may impact on good teaching to create a well-rounded practitioner-educator. This study seeks to address that gap by exploring how marketing faculty, especially practitioners of marketing, become reference-educators, that is, educators identified as exemplars of good practice by their students and peers.
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Tofi Rahal and David Palfreyman
Learning styles based education is becoming influential at higher education institutions around the world. Learning styles are characteristics of how students prefer to learn;…
Abstract
Learning styles based education is becoming influential at higher education institutions around the world. Learning styles are characteristics of how students prefer to learn; they draw their origin from both biological and experiential conditions that make each student unique in the way he/she learns. An important first step in improving learning is to identify or assess students’ learning styles, and there are several instruments that can be used for this purpose. This is necessary for teachers and students who wish to improve learning and study strategies. Students who perform poorly in a conventional educational setting may suffer from a mismatch of learning and teaching styles; for example kinesthetic learners may not adapt to learning by listening or by reading. When we teach tactual and/or kinesthetic students by talking, they focus for only a brief amount of time and then wander off into their own thoughts and quickly forget (Burke & Dunn, 2002). We can improve students’ academic performance by providing them with alternative strategies and activities that respond to their learning style needs (Dunn & Dunn, 1993). In spring 2008, the learning styles of over 700 Zayed University students were assessed using the BE (Building Excellence) survey developed by Rundle & Dunn. The data collected is being analyzed with a view to making recommendations for teachers, students and parents to improve students’ learning. This paper represents the first in a series of publications on this subject; it reviews the survey process, and focuses on the nature and learning preferences of ZU students in perceptual elements (e.g. visual, auditory) and cognitive elements (e.g. Analytic-sequential (left-brain) vs. Global-simultaneous (right-brain) preferences).
David Castillo-Merino, Josep Garcia-Blandon and Gonzalo Rodríguez-Pérez
This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.
Abstract
Purpose
This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.
Design/methodology/approach
The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.
Findings
The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.
Originality/value
To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.
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Leanne Johnstone, David Yates and Sebastian Nylander
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…
Abstract
Purpose
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.
Design/methodology/approach
This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.
Findings
Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.
Practical implications
Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.
Social implications
Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.
Originality/value
This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.
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Scott J. Allen, Marcy Levy Shankman and Rosanna F. Miguel
Emotionally intelligent leadership (EIL) theory combines relevant models, theories, and research in the areas of emotional intelligence (EI) and leadership. With an intentional…
Abstract
Emotionally intelligent leadership (EIL) theory combines relevant models, theories, and research in the areas of emotional intelligence (EI) and leadership. With an intentional focus on context, self and others, emotionally intelligent leaders facilitate the attainment of desired outcomes. The 21 capacities described by the theory equip individuals with the knowledge, skills, abilities, and other characteristics to achieve desired results. The purpose of this article is to propose an integrative, process-oriented EIL theory to provide a framework for conceptualizing and integrating future research and practice. The authors review and organize research and theory in emotional intelligence and leadership within the context of higher education, introduce the EIL model, and provide suggestions for future research. The article concludes with practical implications for leadership development in the context of higher education.
In the fast pace of the 21st century there is a demand for effective leaders capable of handling the internal and external changes occurring in our organizations. This paper seeks…
Abstract
In the fast pace of the 21st century there is a demand for effective leaders capable of handling the internal and external changes occurring in our organizations. This paper seeks to inform the reader because change is natural; it is constant; it is inevitable. But, what constitutes effective leadership is the question? The main purpose of this paper is to offer 10 recommendations toward effective leadership that are outcomes of an eclectic leadership approach – Facilitative Social Change Leadership Theory (FSCL). The FSCL approach is a melding of Social Change Theory, Social Change Leadership Theory, and Transformational Leadership Theory as well as the work of Tichy and DeVanna.
Stephen P. Hebard, Lindsey R. Oakes, Ann Kearns Davoren, Jeffrey J. Milroy, Jody Redman, Joe Ehrmann and David L. Wyrick
The coach−athlete relationship mediates the relationship between sports participation and student-athlete character, health and well-being outcomes. High school athletic…
Abstract
Purpose
The coach−athlete relationship mediates the relationship between sports participation and student-athlete character, health and well-being outcomes. High school athletic administrators (AAs) can provide critical leadership, mentorship and direction for coaches to optimize student-athlete performance and human development. Social and emotional learning (SEL) is an evidence-based approach to developing adult and student competencies for holistic development across the lifespan that has been primarily performed and researched in the classroom. The purpose of this research is to capture the lived experiences of AAs applying a novel SEL-based curriculum (InSideOut Initiative, ISOI) with coaches and student-athletes in high school sports.
Design/methodology/approach
Interviews of 10 AAs captured their lived experiences of applying SEL-based leadership and coaching and their perception of its impact on coaches and student-athletes in high school athletics.
Findings
AAs described leadership and coaching that are characterized by (1) safety, support and mentorship; (2) skill and support-based behavior modeling; (3) trusting, loving and supportive relationships; (4) self-reflection of values/beliefs and behaviors that impact self, student-athlete and culture; (5) the influence of emotions on the aforementioned; (6) the ability to have a long-term, sustainable impact on student-athletes and (7) alignment with their immediate environmental context.
Research limitations/implications
The data captured in this study suggest that ISOI-trained AAs practice SEL-competent leadership and coaching. Evaluation of the novel application of SEL-based interventions in athletics will be useful to understanding their effects on participant social and emotional competencies and outcomes traditionally associated with classroom-based SEL applications.
Practical implications
Athletic administrator interviews describe an approach to high school sports that requires a reconceptualization of the purpose of athletics. When the high school sport operates as a curriculum, integrated opportunity for its student-athletes and athletic administrator and coach leadership aligns with this overarching philosophy, there may be increased potential for positive youth development.
Originality/value
The results of this research are valuable in demonstrating preliminary evidence of how SEL-based leadership and coaching is applied and impacts adult and student-athletes in a unique sport context.