Patrizia Di Tullio, Matteo La Torre, John Dumay and Michele Antonio Rea
The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate…
Abstract
Purpose
The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports.
Design/methodology/approach
This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information.
Findings
This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset.
Research limitations/implications
This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset.
Originality/value
This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.
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Patricia Genoe McLaren, Rosemary A. McGowan, Kris Gerhardt, Lamine Diallo and Akbar Saeed
Despite widespread acknowledgement of the importance of leadership education, undergraduate leadership degree programs in Canada are limited and, in some cases, struggling for…
Abstract
Despite widespread acknowledgement of the importance of leadership education, undergraduate leadership degree programs in Canada are limited and, in some cases, struggling for survival. This case study examines the ways in which competing discourses of careerism, postsecondary corporatization, liberal arts education, and business education impact an undergraduate leadership program’s sustainability.
Industry 4.0 or the Fourth Industrial Revolution is characterized by robotic process automation and machine-to-machine communications. Since computers, machines, and robots share…
Abstract
Industry 4.0 or the Fourth Industrial Revolution is characterized by robotic process automation and machine-to-machine communications. Since computers, machines, and robots share information and knowledge more swiftly and effectively than humans, the question is what human beings' role could be in the era of the Internet-of-Thing. The answer would be beneficial to institutions for higher education to anticipate. The literature reveals a gap between the intended learning outcomes in higher education institutions and the needs of employers in Industry 4.0. Evidence is shown that higher education mainly focused on knowledge (know-what) and theory-based (know-why) intended learning outcomes. However, competent professionals require knowledge (know-what), understanding of the theory (know-why), professional (know-how) and interpersonal skills (know-how and know-who), and need intrapersonal traits such as creativeness, persistence, a result-driven attitude et cetera. Therefore, intended learning outcomes in higher education should also develop interpersonal skills and intrapersonal characteristics. Yet, personality development is a personal effort vital for contemporary challenges. The history of the preceding industrial revolutions showed the drawbacks of personality and character education; politicians have abused it to control societies in the 19th and 20th centuries. In the discussion section, the institutions for higher education are alerted that the societal challenges of the twenty-first century could lead to a form of personality education that is not in the student's interest and would violate Isaiah Berlin's philosophical concept of ‘positive freedom’.
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Daniel M. Jenkins and John P. Dugan
This perspective piece addresses specifically future lines of inquiry and practice that advance the goals of the agenda through an interdisciplinary approach to leadership…
Abstract
This perspective piece addresses specifically future lines of inquiry and practice that advance the goals of the agenda through an interdisciplinary approach to leadership studies. Here, the authors explain in-depth the contexts of an interdisciplinary approach to the agenda and address specific challenges therein. In order to provide clarity to this approach, considerations are made with respect to the language, contextual reference points, and tensions regarding measurement of learning. The authors provide impetus for inclusion of particular, salient priorities from the agenda, and address opportunities for practice and future research. Suggestions reveal unique opportunities within an interdisciplinary perspective such as the integration of diverse content and perspectives as well as collaboration across disciplines.
The growth of online communities and social media has led to a growing need for methods, concepts, and tools for researching online cultures. Particular attention should be paid…
Abstract
The growth of online communities and social media has led to a growing need for methods, concepts, and tools for researching online cultures. Particular attention should be paid to polarizing online discussion cultures and dynamics that increase inequality in online environments. Social media has enormous potential to create good, but in order to unlock its full potential, we also need to examine the mechanisms keeping these spaces monotonous, homogenous, and even hostile toward some groups. With this need in mind, I have developed the concept and theory of othering online discourse (OOD).
This chapter introduces and defines the concept of OOD and explains the key characteristics and different attributes of OOD in relation to other concepts that deal with disruptive and discriminatory behavior in online spaces. The attributes of OOD are demonstrated drawing on examples gathered from the Finnish Suomi24 (Finland24) forum.
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Wolfgang Lattacher, Malgorzata Anna Wdowiak, Erich J. Schwarz and David B. Audretsch
The paper follows Jason Cope's (2011) vision of a holistic perspective on the failure-based learning process. By analyzing the research since Cope's first attempt, which is often…
Abstract
Purpose
The paper follows Jason Cope's (2011) vision of a holistic perspective on the failure-based learning process. By analyzing the research since Cope's first attempt, which is often fragmentary in nature, and providing novel empirical insights, the paper aims to draw a new comprehensive picture of all five phases of entrepreneurial learning and their interplay.
Design/methodology/approach
The study features an interpretative phenomenological analysis of in-depth interviews with 18 failed entrepreneurs. Findings are presented and discussed in line with experiential learning theory and Cope's conceptual framework of five interrelated learning timeframes spanning from the descent into failure until re-emergence.
Findings
The study reveals different patterns of how entrepreneurs experience failure, ranging from abrupt to gradual descent paths, different management and coping behaviors, and varying learning effects depending on the new professional setting (entrepreneurial vs non-entrepreneurial). Analyzing the entrepreneurs' experiences throughout the process shows different paths and connections between individual phases. Findings indicate that the learning timeframes may overlap, appear in different orders, loop, or (partly) stay absent, indicating that the individual learning process is even more dynamic and heterogeneous than hitherto known.
Originality/value
The paper contributes to the field of entrepreneurial learning from failure, advancing Cope's seminal work on the learning process and -contents by providing novel empirical insights and discussing them in the light of recent scientific findings. Since entrepreneurial learning from failure is a complex and dynamic process, using a holistic lens in the analysis contributes to a better understanding of this phenomenon as an integrated whole.
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John Michael Diaz, Lendel Narine and Laura Greenhaw
The purpose of this study was to explore the current transformative leadership values and beliefs of Cooperative Extension leaders. Specific research objectives included, (1…
Abstract
Purpose
The purpose of this study was to explore the current transformative leadership values and beliefs of Cooperative Extension leaders. Specific research objectives included, (1) characterize Extension leaders’ beliefs regarding transformative leadership, and (2) determine differences in transformative leadership beliefs based on selected characteristics.
Design/methodology/approach
This exploratory study applied transformative leadership theory to examine the values and beliefs regarding equity, justice, and leading change held by leaders in the Cooperative Extension System. A sample of 138 administrators across the U.S. completed the Transformative Leadership Scale (TLS), which presents 32 contrasting statements representing dimensions of transformative leadership.
Findings
Results found the mean TLS score was 70.61 out of 100, indicating nascent awareness of equity concerns but substantial room for growth in fully embracing transformative leadership principles like social activism and egalitarian distribution of power. The score distribution skewed slightly left, with 16% possessing a highly transformative belief system, 71% demonstrating moderate awareness of equity issues, and 13% focused more on organizational efficiency over justice. Differences emerged based on diversity leadership roles and years of experience.
Practical implications
The findings establish an important baseline for aligning leadership development with Extension's mandate to champion inclusion and confront systemic barriers as social change agents. This research kicks off a vital dialogue regarding transformative leadership's implications for guiding community-engaged institutions like Extension pursuing democratic engagement.
Originality/value
This represents the first study to apply transformative leadership to a national assessment of values and beliefs among Extension education leadership.
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Drawing on Bandura’s social learning theory (SLT), the purpose of this paper is to investigate, analytically, the impact that after-training skills level (i.e. perceived skill…
Abstract
Purpose
Drawing on Bandura’s social learning theory (SLT), the purpose of this paper is to investigate, analytically, the impact that after-training skills level (i.e. perceived skill match) has on change self-efficacy. Moreover, this research also aims to identify which specific skills sets (if any) act as a protective factor during organizational change, supporting the change confidence (CC) level of the people involved.
Design/methodology/approach
Quantitative research was carried out on a sample of 200 workers in the bank sector.
Findings
Findings of this study suggest that skill match has a significant impact on the CC level. Furthermore, this study demonstrates that, even in front-office jobs, a perceived skill match of soft skills does not have a significant impact on staff CC, unlike that suggested by common sense and by literature.
Research limitations/implications
Future research should investigate if and how a training process enables change self-efficacy over time or instead shows its utility only when it is relating to a specific and limited period.
Practical implications
This study suggests that in designing training, top and middle management should pay specific attention to change recipients’ needs by adopting a bottom-up approach. Moreover, to improve training effectiveness, it would be advisable to also train change recipients’ supervisors.
Social implications
This study has social implications in suggesting how to foster the adaptive capabilities of change recipients in current turbulent times. In doing so, it suggests how to prevent some undesirable change consequences such as anxiety, intention to quit, work-related stress and change cynicism.
Originality/value
This paper shows that, from a methodological point of view, it is necessary to evaluate training effectiveness at the level of a specific skill area and not simply by comparing the trained/not trained people, as typically practiced until now.