The purpose of this paper is to present a knowledge transfer method that capitalises on both research and teaching dimensions of academic work. It also aims to propose a framework…
Abstract
Purpose
The purpose of this paper is to present a knowledge transfer method that capitalises on both research and teaching dimensions of academic work. It also aims to propose a framework for evaluating the impact of such a method on the involved stakeholders.
Design/methodology/approach
The case study outlines and evaluates the six‐stage process of addressing a business‐driven problem through translating it into a research question addressable by students in their learning context. The stakeholders involved in this process are: an academic who is also the process coordinator; her students who are involved in a Master by Research programme; and a small size enterprise (SME).
Findings
This approach to knowledge transfer offers clear benefits for all its stakeholders. It provides the company with research solutions that can be used to improve the profitability and increase the company competence base. The academic benefits from leading students' research and enabling a better teaching/learning process, while students benefit from learning by doing which involves applying research knowledge and skills in an industrial project. Apart form these benefits the paper also highlights the lessons learned and the understanding gained into how this approach can be successfully replicated.
Research limitations/implications
The case study approach undertaken for this exploratory research cannot ensure the generalisation of the study findings.
Originality/value
Traditionally, knowledge transfer has exploited the research component of academic work while neglecting the potential of its teaching component. By exploring the synergy between research and teaching, the proposed method not only enables research knowledge transfer, but it also leads to better quality of the teaching process.
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Keywords
Faisal Faisal, Corina Joseph, Andriani Saputri and Andri Prastiwi
This study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian companies…
Abstract
Purpose
This study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian companies using institutional and legitimacy theories.
Design/methodology/approach
A content analysis method is used to extract the anti-corruption information in the annual reports. This study uses 40 checklist items developed and used by prior studies to measure the extent of CSR ACD. Univariate and multivariate analyses are applied to examine the determinants of ACD.
Findings
The results show that the disclosure level of anti-corruption is considerably satisfactory at 44.9%. The whistle-blowing theme is the most frequently reported. Size of firm and industry type have significant effects on ACD. Surprisingly, the findings show that government ownership has a negative effect on ACD.
Research limitations/implications
The study is limited to one year of observation and is therefore unable to capture changes in the level of disclosure due to policy changes. The results of this study help anti-corruption decision-makers by taking into account the company’s legitimacy and isomorphic factors when formulating ACD policies and efforts that could be made to promote greater disclosure of anti-corruption information.
Originality/value
This study contributes to the discourse of CSR by providing a more comprehensive extent and more determinants of ACD practice in an emerging country from the lens of legitimacy and institutional theories.
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Hanrin Damas Triantoro, Intiyas Utami and Corina Joseph
The objective of this study is: 1) to examine the effect of whistleblowing system and fraud intention, 2) the impact of Machiavellianism personality and fraud intention, 3) the…
Abstract
Purpose
The objective of this study is: 1) to examine the effect of whistleblowing system and fraud intention, 2) the impact of Machiavellianism personality and fraud intention, 3) the interaction effect between whistleblowing system, Machiavellianism personality and fraud intention.
Design/methodology/approach
This study carried out a 2 × 2 between-subjects true experimental research design, using the Web-based tool. The subjects were 75 accounting undergraduate students from seven universities in Indonesia who were enrolled for auditing courses.
Findings
This study shows that fraud intention increases with the absence of a whistleblowing system. This research also shows that higher Machiavellianism increases individual fraud intention.
Research limitations/implications
The poor internet connection contributes to obstruction in accessing the experimental website. Few participants were required to repeat the completion of the experimental module.
Practical implications
This study contributes to developing the whistleblowing system to mitigate fraud intention in organizations considering the personality trait of the individual.
Social implications
This study suggests the importance of a better understanding of fraud mechanisms to enhance the awareness of the whistleblowing system.
Originality/value
This study uses the whistleblowing system as a proxy for an opportunity in the fraud triangle concept. There is limited empirical research conducted on examining the whistleblowing system to fraud intention and the interaction of Machiavellian personality and whistleblowing system to fraud intention.