The ideal of an open, all-inclusive, and participatory internet has been undermined by the rise of gender-based and misogynistic abuse on social media platforms. Limited progress…
Abstract
The ideal of an open, all-inclusive, and participatory internet has been undermined by the rise of gender-based and misogynistic abuse on social media platforms. Limited progress has been made at supranational and national levels in addressing this issue, and where steps have been taken to combat online violence against women (OVAW), they are typically limited to legislative developments addressing image-based sexual abuse. As such, harms associated with image-based abuse have gained recognition in law while harms caused by text-based abuse (TBA) have not been conceptualized in an equivalent manner.
This chapter critically outlines the lack of judicial consideration given to online harms in British courts, identifying a range of harms arising from TBAs which currently are not recognized by the criminal justice system. We refer to non-traditional harms recognized in cases heard before the British courts, assessing these in light of traditionally recognized harms in established legal authorities. This chapter emphasizes the connection between the harms suffered and the recognition of impact on the victims, demonstrated through specific case studies. Through this assessment, this chapter advocates for greater recognition of online harms within the legal system – especially those which take the forms of misogynistic and/or gendered TBA.
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Gianluca Ginesti, Rosanna Spanò, Luca Ferri and Adele Caldarelli
This study aims to investigate whether the characteristics of the chief financial officer (CFO) have an impact on the intensity of the corporate research and development (R&D…
Abstract
Purpose
This study aims to investigate whether the characteristics of the chief financial officer (CFO) have an impact on the intensity of the corporate research and development (R&D) investment.
Design/methodology/approach
Based on hand-collected data for the CFOs of a sample of the largest European listed companies for the period 2013–2016, this study uses regression analyses to test empirically the association of CFO education, CFO gender and CFO age with R&D investment intensity.
Findings
The presence of female CFOs, CFOs with a Master of Business Administration (MBA) or Doctor of Philosophy (PhD) degree and older CFOs is positively associated with the intensity of R&D investment.
Research limitations/implications
This study relies on some observable characteristics of CFOs and focuses on large listed companies.
Practical implications
The results of this study may help investors, stakeholders and practitioners to understand better which type of CFO characteristics are more likely to result in higher firm-level R&D investment intensity.
Originality/value
This study offers the first insights into the impact of CFOs, as the most prominent C-suite executives, on the level of corporate investments in R&D activity.
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Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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Fabrizia Sarto and Sara Saggese
The study empirically investigates whether the board of directors' expertise in the focal firm's industry has implications for innovation input. Additionally, it explores how this…
Abstract
Purpose
The study empirically investigates whether the board of directors' expertise in the focal firm's industry has implications for innovation input. Additionally, it explores how this relationship is shaped by the CEO's educational level and background in the technology area.
Design/methodology/approach
The article tests the hypothesized relationships through the Arellano–Bond generalized method of moment estimators, proxying innovation input by R&D to total sales. Moreover, it analyses a sample of privately-held Italian medium and large high-tech companies observed over four years by relying on a unique hand-collected dataset.
Findings
The research documents an inverted U-shaped relationship between board industry expertise and innovation input and shows that such curvilinear effect is moderated by the CEO's educational level and technology background. Specifically, while the curvilinear slope is less steep for highly educated CEO, it becomes steeper in the presence of technology trained CEO.
Practical implications
The paper recommends how to shape the board human capital as a meaningful driver of board effectiveness and innovation. Additionally, it calls the managerial attention towards the interaction and the interplay between board industry expertise and CEO education as able to influence the above-mentioned outcome.
Originality/value
While previous studies have focused on the linear and positive effect of board industry expertise on innovation, this research advances current knowledge in innovation management literature by testing the presence of a curvilinear relationship. Moreover, by exploring the moderating effect of CEO education, the paper provides a comprehensive picture on the interplay among board industry expertise, CEO educational training and innovation input.
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The history of academic inquiry into leadership as a discipline has yielded the unintended consequence of compounding confusion and perpetuating the myth of leadership as…
Abstract
The history of academic inquiry into leadership as a discipline has yielded the unintended consequence of compounding confusion and perpetuating the myth of leadership as mystical. This paper takes that acknowledgement and inquires into the past and future of leadership theory development from a systemic perspective to define the concept, propose an initial framework in which literature and inquiry may be framed, and offer a curriculum for leader(ship) training and development. Three aspects are proposed – requisite, fantasy, and requisite fantasy. This paper suggests the latter is the most appropriate and defines leadership as a binding strange attractor to social patterns. Upon this definition, this paper proposes an initial framework of six elements and six relationships for assimilating and re-organizing the literature, prescriptions, and speculations surrounding the discipline. Lastly, this framework serves to propose a curriculum for advancing the practice of leadership through training, development, and education.
Fabrizia Sarto, Sara Saggese, Riccardo Viganò and Marianna Mauro
The purpose of this paper is to provide insights into the implications of board human capital heterogeneity for company innovation by focusing on the educational and the…
Abstract
Purpose
The purpose of this paper is to provide insights into the implications of board human capital heterogeneity for company innovation by focusing on the educational and the functional background of directors. Moreover, it examines the moderating effect of the CEO expertise-overlap within the innovation domain on the relationship between board human capital heterogeneity and firm innovation.
Design/methodology/approach
The hypotheses are tested through a set of ordinary least squares regressions on a unique dataset of 149 Italian high-tech companies observed between 2012 and 2015.
Findings
Findings show that the educational and the functional background heterogeneity of directors increase both the innovation input and output. However, results highlight that these relationships are negatively moderated by the CEO expertise-overlap within the innovation domain.
Practical implications
The paper emphasizes the importance of appointing directors with different and specific educational and functional backgrounds to foster the company innovation.
Originality/value
The paper fills a gap in the literature as it has devoted limited attention to the performance implications of board human capital heterogeneity in the high-tech industry where knowledge and skills are the primary sources of value. Moreover, the paper integrates the research on the CEO-board interface by shedding light on how the CEO expertise within the innovation domain affects the contribution of heterogeneous boards to company innovation.
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Ethan Pancer, Matthew Philp and Theodore J. Noseworthy
Recent research has demonstrated that people are more likely to engage with fatty food content online. One way health advocates might facilitate engagement with healthier…
Abstract
Purpose
Recent research has demonstrated that people are more likely to engage with fatty food content online. One way health advocates might facilitate engagement with healthier, calorie-light foods is to alter how people process food media. This research paper aims to investigate the moderating role of viewer mindset on consumer responses to digital food media.
Design/methodology/approach
Two experiments were conducted by manipulating the caloric density of food media content and/or one’s mindset before viewing.
Findings
Results show that the relationship between nutrition and engagement is moderated by consumer mindset, where activating a more calculative mindset before exposure can elevate social media engagement for calorie-light food media content.
Research limitations/implications
These findings contribute to the domain of obesogenic digital environments and the role of nutrition in consuming food media. By examining how mindsets interact with affective evaluations, this work demonstrates that a default mindset based on instinct can be shifted and thus alter subsequent behavioral intentions.
Practical implications
This work provides insight into what can boost the visibility and engagement of healthy food content on social media. Marketers can help promote healthier food media by cueing consumers to think more deliberately before exposure.
Originality/value
This research builds on recent work by demonstrating how to boost engagement with healthy foods on social media by cueing a more thoughtful mindset.
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Matthew B. Perrigino, Ellen Ernst Kossek, Rebecca J. Thompson and Todd Bodner
Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain…
Abstract
Purpose
Despite the proliferation of work–family research, a thorough understanding of family role status changes (e.g. the gaining of elder or child caregiving responsibilities) remain under-theorized and under-examined. The purpose of this paper is to conceptualize various forms of family role status changes and examine the ways in which these changes influence various employee outcomes.
Design/methodology/approach
Data were collected as part of the work–family health study. Using a longitudinal, three-wave study with two-time lags of 6 months (n = 151 family role status changes; n = 392 individuals with family role stability), this study uses one-way analysis of variance to compare mean differences across groups and multilevel modeling to examine the predictive effects of family role status changes.
Findings
Overall, experiences of employees undergoing a family role status change did not differ significantly from employees whose family role status remained stable over the same 12-month period. Separation/divorce predicted higher levels of family-to-work conflict.
Originality/value
The work raises important considerations for organizational science and human resource policy research to better understand the substantive effects of family role status changes on employee well-being.
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C. B. Crawford and C. Sue Strohkirch
This article focuses on the empirical effects of cognitive differentiation and persuasive skills on transformational, transaction, and laissez-faire leadership. Subjects (N = 294…
Abstract
This article focuses on the empirical effects of cognitive differentiation and persuasive skills on transformational, transaction, and laissez-faire leadership. Subjects (N = 294) completed measures of independent and dependent variables. Findings confirmed prior findings, however findings some reflected differences. Cognitive differentiation was positively related to transformation leadership (r = .16, p = .038), unrelated to transactional leadership (r = -.02, ns), and negatively related to laissez-faire leadership (r = -.22, p = .002). Findings were nearly identical for the persuasive skills variable showing a positive relationship with transformational leadership (r = .19, p = .021), no relationship with transactional leadership (r = -.007, ns), and negatively related to laissez-faire leadership (r = -.27, p = .001). In a regression analysis cognitive differentiation and persuasive skills accounted for 5.4% of the unique variance of transformation leadership (F = 4.02, df = 2,139, p = .02). Implications to leadership educators were discussed.
Karolina Bohacova and Mats Heide
The article aims to increase the understanding of how coworkers perform voice (i.e., do voicing) in internal meetings while embedding the phenomenon in wider organizational and…
Abstract
Purpose
The article aims to increase the understanding of how coworkers perform voice (i.e., do voicing) in internal meetings while embedding the phenomenon in wider organizational and social contexts. It answers the following research questions: 1. How do coworkers perform voicing in team meetings at an international manufacturing company? 2. How do coworkers experience voicing in meetings?
Design/methodology/approach
The qualitative study is based on empirical material collected through 11 observations and 16 semi-structured interviews at a multinational organization within the transportation and infrastructure sector.
Findings
Work meetings remain largely silent even though coworkers perceive their workplace as safe, open and transparent. Coworker’s voicing is therefore postponed or transformed into a form of pseudo-communication, influenced by a discourse of productivity, effectivity and efficiency, hybrid ways of organizing, and both enabling and constraining character of a meeting structure. Additionally, the study uncovers a new form of unobtrusive managerial control, i.e. wellbeing talk. Coworker’s voicing is a complex communication process influenced by various social, cultural, organizational, individual and team-based norms.
Research limitations/implications
The article offers a three-fold contribution to communication scholarship: (1) identification and exploration of new communicative phenomena emerging in organizations; (2) problematization of silence and voice theories and (3) challenging the theoretical assumption that open organizational environments, psychological safety and transparency automatically result in coworkers’ voicing.
Practical implications
Our results raise several practical challenges that teams must address, such as who is responsible for facilitating coworker’s voicing and what is reasonable to expect from coworkers. Some members’ silence might not mean they are unsatisfied or suppressing their voicing. Instead, they might need more time to reflect before their performance. Ideally, coworker’s voicing becomes a habitualized practice, replacing the currently normalized silence.
Originality/value
The study departed from the fact that work meetings, i.e. everyday organizational communicative events, are commonly taken for granted, and the importance of coworker’s voicing in organizing processes remains overlooked. This article problematizes the current dominant voice scholarship, which is strongly influenced by normative managerial thinking and a limited understanding of communication. Voicing is not merely a voluntary, rational and reactive communicative process. Instead, we propose voicing is a complex interplay between various situational, structural, social, cultural and team-based influences governed by norms and power dynamics.