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Article
Publication date: 3 February 2023

Sharon Mallon, Chris Richards and Andy Rixon

The outbreak of the COVID-19 pandemic brought about rapid changes in higher education (HE) pedagogies, with universities adding online options to their core face to face offering…

363

Abstract

Purpose

The outbreak of the COVID-19 pandemic brought about rapid changes in higher education (HE) pedagogies, with universities adding online options to their core face to face offering. The use of technology to facilitate learning has been a mainstay in traditional distance education settings. The paper aims to understand student and teacher experience of synchronous online learning in HE to develop practice and assist those newly coming to online teaching.

Design/methodology/approach

The authors conducted a ‘rapid review’ of articles related to this topic over the last 21 years. Thematic analysis of the 61 studies identified for inclusion were; Use of technology, planned pedagogy, comparison of synchronous and asynchronous learning, relationships online, teacher and student attitudes, COVID-19 reflections.

Findings

This study’s findings show many studies examined the transition from classroom to online learning, rather than the experience of being online. Building a community of learning, with interaction between all parties, was central to success in the development of an approach to online synchronous teaching.

Research limitations/implications

Few of the early papers included here expressly explored student and teacher experiences of synchronous learning. Instead, they broadly discussed blended learning, or compared functionality and effectiveness of online teaching, with traditional in person or offline/asynchronous alternatives. An additional drawback was that educators were frequently involved in studies which investigated the experiences of their own students.

Originality/value

This study is one of the few to focus on the experience of staff and students in the online synchronous environment. The results show there is scope to achieve improvement in online learning, through research focussed on how students, lecturers and institutional administrators adapt to the new normal.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 5
Type: Research Article
ISSN: 2050-7003

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Available. Content available
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Publication date: 14 November 2016

Robert H. Herz

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More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

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Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

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Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

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Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

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Article
Publication date: 2 February 2021

Tamanna Dalwai, Gopalakrishnan Chinnasamy and Syeeda Shafiya Mohammadi

The readability of annual reports is an important feature that determines the quality of communication between a firm and its stakeholders. Extant literature has demonstrated that…

1875

Abstract

Purpose

The readability of annual reports is an important feature that determines the quality of communication between a firm and its stakeholders. Extant literature has demonstrated that readability characteristics of annual reports are crucial in facilitating the investor's ability to process and analyze information, resulting in higher firm performance and lower agency costs. This study examines the relationship between annual report readability, agency costs and the firm performance of listed financial sector companies in Oman.

Design/methodology/approach

Using a sample of 150 firm-year observations of listed financial sector companies on the Muscat Securities Market (MSM) over the period 2014 to 2018, a panel regression analysis is used, along with the system generalized method of moments (GMM) estimation to address endogeneity concerns. The readability of annual reports is proxied by the length of the annual report, the Flesch reading ease and the Flesch–Kincaid index.

Findings

The ordinary least squares (OLS) results suggest that readability proxied by the length of the annual report has no significant relationship with agency cost, return on assets (ROA) or stock returns. The OLS results are confirmed through the system GMM estimation model for agency costs, Tobin's Q and stock returns. Easier-to-read annual reports measured by the Flesch reading ease demonstrate high asset utilization ratio and Tobin's Q. These results emphasize Flesch reading ease measure in explaining the economic significance of agency cost and Tobin's Q. In contrast, difficult-to-read annual reports are observed for firms with high ROA.

Research limitations/implications

The study is limited to the financial sector. Its generalizability could be extended to a similar sector or countries with features similar to Oman. Future studies on readability could be extended to other sectors of Oman, and financial firms with easier-to-read annual reports show a high Tobin's Q, which reflects the confidence of investors in the stock market. These findings may encourage policymakers to regulate the readability features of annual reports and influence the reporting quality of financials and disclosures also including cross-country comparisons.

Practical implications

Financial firms with easier-to-read annual reports show a high Tobin's Q, which reflects the confidence of investors in the stock market. These findings may encourage policymakers to regulate the readability features of annual reports and influence the reporting quality of financials and disclosures.

Originality/value

While the study extends prior literature on readability, agency costs and firm performance, it is also one of the first to examine the financial sector of an emerging country, namely, Oman. The study supports the obfuscation hypothesis through the association of readability measure with agency cost. Unlike prior research that has focused on common computational linguistic literature, this study uses three proxies for readability to assess information quality.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 10 July 2018

Simon Watkins, Chris Sanderson and Victoria Richards

The purpose of this paper is to gather the perspectives of individuals accessing an early intervention in psychosis service (EIPS), in order to inform service development.

402

Abstract

Purpose

The purpose of this paper is to gather the perspectives of individuals accessing an early intervention in psychosis service (EIPS), in order to inform service development.

Design/methodology/approach

Individual interviews (n=9) and one focus group (n=7) were conducted. Discussions focused on open questions pertaining to service users’ (SU’s) experiences of accessing the EIPS. The results were analysed using inductive thematic analysis.

Findings

Inductive thematic analysis was used and three main themes were generated: consistency and communication, facilitating therapeutic relationships between EIPS staff and SU’s; pushing boundaries, relating to the importance of services taking a graded approach to developing therapeutic relationships and (re)engaging in activities; and normalising and validating experiences of psychosis. Participants emphasised the importance of relationships with EIPS staff and fellow SUs and highlighted how SUs can feel fearful and vulnerable when staff are not accessible or they view their care as inconsistent. Participants further emphasised the need for practitioners to balance an approach that de-stigmatises psychotic experiences whilst validating distress.

Practical implications

Consistency of support from EIPSs can be as important as flexibility. Clinicians should carefully consider the balance between validating and normalising distressing experiences associated with psychosis. Offering social activities with other SUs can facilitate therapeutic relationships and recovery but the results suggest that this should be facilitated in a graded way.

Originality/value

The paper addresses current need in the literature to understand the experiences of people using services in order to improve the quality of the services provided.

Details

Mental Health Review Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1361-9322

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Article
Publication date: 17 September 2019

Richard Fisher, Chris J. van Staden and Glenn Richards

The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the…

2413

Abstract

Purpose

The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management.

Design/methodology/approach

Using a multi-year sample of listed companies, the authors measure dimensions of tone across multiple narrative types within the annual report and standalone corporate social responsibility report. Statistical analysis is used to investigate variations of tone across narrative type, each dimension’s influence on readability and the role of antecedent factors.

Findings

Analysis reveals that dimensions of tone vary significantly across narrative types (genres) suggesting that tonal patterns form part of the specific stylistic conventions of each genre. Tone is found to be a significant determinant of readability. Little evidence of obfuscation using tone was found, while disclosure type is the most salient determinant of tone.

Practical implications

The study illuminates latent or underlying disclosure norms that can facilitate the identification of “exceptional” cases that do not conform with expected tonal patterns of a particular narrative type and may warrant closer inspection by preparers, auditors or regulators. The issues raised regarding the clarity and balance of textual disclosures highlight the challenges in regulating corporate narratives.

Originality/value

This study highlights that tone is a more nuanced and layered concept than suggested by much of the prior literature. Further, tone ought to be considered in studies examining textual complexity.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 June 2020

Vicki Oliveri, Glenn Porter, Pamela James, Jenny Wise and Chris Davies

This paper aims to explore how stolen Indian antiquities were purchased by a major Australian collecting institution, despite cultural protection policies designed to prevent such…

369

Abstract

Purpose

This paper aims to explore how stolen Indian antiquities were purchased by a major Australian collecting institution, despite cultural protection policies designed to prevent such inappropriate acquisitions. Using the acquisition of the Dancing Shiva as a case study, the purpose of this paper is to examine how collecting institutions such as the National Gallery of Australia experience difficulty when determining legal title through provenance research. The impact of incautious provenance research produces significant risk to the institution including damaging its social responsibility credentials and reputation when the acquisition is discovered to be stolen.

Design/methodology/approach

This research applies a qualitative case study method and analysis of sourced official policy documents, personal communication with actors involved with the case, media reports and published institutional statements.

Findings

This work identifies four contributing factors that resulted in the National Gallery of Australia’s acquisition of stolen Indian artefacts: a misguided level of trust of the art dealer based on his professional reputation; a problematic motivation to expand the gallery’s Asian art collection; a less transparent and judicious acquisition process; and a collaboration deficiency with cultural institutions in India. Crime preventative methods would appear to be a strategic priority to counter art crime of this nature.

Research limitations/implications

Additional research into how collecting institutions can be effectively supported to develop and implement crime preventative methods, especially less-resourced institutions, can potentially further enhance cultural heritage protection.

Practical implications

Fostering a higher degree of transparency and institutional collaboration can enhance cultural heritage protection, develop a greater level of institutional ethics and social responsibility and identify any potential criminal activity. Changing the culture of “owning” to “loaning” may provide a long-term solution for cultural heritage protection, rather than incentivising a black market with lucrative sums of money paid for artefacts.

Social implications

Art crime involving the illegal trade of antiquities is often misinterpreted as a victimless crime with no real harm to individuals. The loss of a temple deity statue produces significant spiritual anguish for the Indian community, as the statue is representative not only of their God but also of place. Collecting institutions have a social responsibility to prioritise robust provenance policy and acquisition practices above collection priorities.

Originality/value

Art crime is a relatively new area within criminology. This work examines issues involving major collecting institutions acquiring stolen cultural heritage artefacts and the impact art crime has on institutions and communities. This paper unpacks how motivations for growing more prestigious collections can override cultural sensibilities and ethical frameworks established to protect cultural heritage. It highlights the liabilities associated with purchasing antiquities without significant due diligence regarding provenance research and safeguarding cultural heritage. It also emphasises the importance for collecting institutions to establish robust acquisition policies to protect the reputation of the institutions and the communities they represent.

Details

Journal of Criminological Research, Policy and Practice, vol. 6 no. 4
Type: Research Article
ISSN: 2056-3841

Keywords

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Book part
Publication date: 3 September 2021

Inês Almeida

This chapter presents a theoretical reflection on the possible impact of politicians' positive Word of Mouth (pWOM) on the tourists' risk perception and destination image of…

Abstract

This chapter presents a theoretical reflection on the possible impact of politicians' positive Word of Mouth (pWOM) on the tourists' risk perception and destination image of Portugal in the context of the COVID-19 pandemic. The reflection is based on the collection of remarks or comments made by international politicians collected using Google as the search engine and subsequent manual textual content analysis. The results show five recurring themes in the politicians' pWOM: general praise, pandemic numbers, politician positioning, health care and population attitude. The discussion includes a reflection on the outputs of the channels used for the dissemination of the messages and the importance of the politicians' countries of origin to a market strategy that highlights Portugal as a tourism destination.

Details

Pandemics and Travel
Type: Book
ISBN: 978-1-80071-071-9

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Book part
Publication date: 26 September 2013

Vicky Gunn and Chris McAllister

Queer theory is a form of critical analysis that aims to destabilize hegemonic discourses around sex, sexuality and gender, particularly in relation to the lesbian, gay, bisexual…

Abstract

Queer theory is a form of critical analysis that aims to destabilize hegemonic discourses around sex, sexuality and gender, particularly in relation to the lesbian, gay, bisexual and transgender (LGBT) communities. This discursive chapter focuses on how queer theory, when transformed into method, or queering, provides a more embodied and holistic understanding of student learning in higher education. It notes that, whilst queering has become an applied method in some areas of higher education research, it has yet to address the phenomena behind university students’ sexual orientation and a more general orientation towards or away from study and learning. Core to such a method is: a four-dimensional paradigm for understanding the power of dominant discourses related to the body and orientations to learning – performance, performativity, materiality, and incorporeality; explorations of orientations towards or away from learning in which sexually influenced pleasure/shame amplifies those orientations; and longitudinal narrative enquiry.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-78190-682-8

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