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Available. Open Access. Open Access
Book part
Publication date: 4 June 2021

Kim Barker and Olga Jurasz

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.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Available. Open Access. Open Access
Article
Publication date: 2 February 2021

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…

3884

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.

Details

Management Decision, vol. 59 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 February 2024

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…

6177

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.

Details

Journal of Accounting Literature, vol. 47 no. 5
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 April 2022

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…

2312

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.

Details

European Journal of Innovation Management, vol. 25 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

Available. Content available
Book part
Publication date: 10 December 2021

Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky

Free Access. Free Access

Abstract

Details

Sport, Gender and Development
Type: Book
ISBN: 978-1-83867-863-0

Available. Open Access. Open Access
Article
Publication date: 15 June 2005

Brian W. Bridgeforth

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…

112

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.

Details

Journal of Leadership Education, vol. 4 no. 1
Type: Research Article
ISSN: 1552-9045

Available. Content available
Book part
Publication date: 26 November 2016

Karin Klenke

Free Access. Free Access

Abstract

Details

Qualitative Research in the Study of Leadership
Type: Book
ISBN: 978-1-78560-651-9

Available. Open Access. Open Access
Article
Publication date: 18 July 2019

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…

2923

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.

Details

Management Decision, vol. 58 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Available. Content available
Article
Publication date: 1 March 2008

Richard C. Becherer, Mark E. Mendenhall and Karen Ford Eickhoff

Entrepreneurship and leadership may flow from the same genealogical source and the appearance of separation of the two constructs may be due to differences in the contexts through…

1844

Abstract

Entrepreneurship and leadership may flow from the same genealogical source and the appearance of separation of the two constructs may be due to differences in the contexts through which the root phenomenon flows. Entrepreneurship and leadership are figuratively different manifestations of the need to create. To better understand the origin of entrepreneurship and leadership, research must first focus on the combinations or hierarchy of traits that are necessary, but perhaps not sufficient, to stimulate the two constructs. Factors that trigger a drive to create or take initiative within the individual in the context of a particular circumstance should be identified, and the situational factors that move the individual toward more traditional leader or classic entrepreneurial-type behaviors need to be understood.

Details

New England Journal of Entrepreneurship, vol. 11 no. 2
Type: Research Article
ISSN: 1550-333X

Available. Open Access. Open Access
Article
Publication date: 24 August 2022

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…

7360

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.

Details

European Journal of Marketing, vol. 56 no. 11
Type: Research Article
ISSN: 0309-0566

Keywords

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