Daniel P. Collins, Jacklyn Bruce and Katherine McKee
Using literature as the catalyst for change is grounded in Freirean pedagogy. In the case of the Oaks Leadership Scholars, leadership educators are crafting an environment for…
Abstract
Using literature as the catalyst for change is grounded in Freirean pedagogy. In the case of the Oaks Leadership Scholars, leadership educators are crafting an environment for building transformative leadership skills using texts calling for the enactment of justice and equity as a starting point for capacity building and self-reflection. Students read the texts individually, then in conjunction with workshop-style instruction, discuss the texts in formal sessions. To extend their thinking, students have the opportunity to attend optional reading circles (including a formal lesson and informal discussion) designed to enhance their critical thinking and development. Discussions in these reading circles often move in directions that allow for meaning-making beyond the narrow text focus into broader, real-world applications. Project co-directors report that the texts and subsequent discussion have energized students to act and engage.
Paul Dean, Kris Marsh and Bart Landry
Purpose – While existing literature on work–family schemas has focused on white middle-class mothers, we examine how race, class, and gender shape black middle-class mothers’ work…
Abstract
Purpose – While existing literature on work–family schemas has focused on white middle-class mothers, we examine how race, class, and gender shape black middle-class mothers’ work and family life.Design/methodology/approach – Drawing upon 31 in-depth, semi-structured interviews with mothers (and their husbands), this chapter utilizes an intersectional approach to explore distinct cultural schemas for work and family.Findings – We document two schemas that define conceivable and desirable roles for black motherhood, work, and family. Some black middle-class mothers interpreted work and family roles as contradictory following the schema of family devotion (Blair-Loy, 2003). However, most mothers interpreted work and family as complementary role-identities, following a schema we call work–family integration. They enacted dual roles of mother and worker, integrating them into a meaningful, multi-dimensional view of black womanhood.Research limitations/implications – The findings emphasize the need for a more intersectional approach to research on work and family. Given existing literature documenting racial variation in work–family conflict, it also suggests that this may be explained by racial variation in cultural schemas. However, because our sample was limited to black middle-class, heterosexual couples with children, we were unable to make comparisons or generalizations to other groups. We recommend future research that draws comparisons across race, class, sexuality, gender, and/or family structure.Originality/value – This chapter introduces a new cultural schema, work–family integration; provides empirical research on an underexplored group, black middle-class families; and adds further nuance to cultural theories of work and family.
Details
Keywords
This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for…
Abstract
Purpose
This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for information work centering on essential documentary concepts such as custody, collection development and appraisal, processing, arrangement and description, organization, representation and naming, collaboration, resource generation and allocation, activism and social justice, preservation, reuse, and sustainability.
Design/methodology/approach
Unearthed through databases searches, citation chaining, and browsing, sources examined include peer-reviewed journal articles, books, and book chapters published in the English language between 1985 and 2018.
Findings
The literature on community archives’ information work shows considerable geographical (six continents), topical, and (inter)disciplinary variety. This paper first explores scholars' efforts to define both community and community archives. Second, it unpacks the ways in which community archives include new stakeholders and new record types and formats even as they leverage alternative archival principles and practices. Third, it discusses community archives as political venues for empowerment, activism, and social justice work. Fourth, this paper delves into the benefits and challenges of partnerships and collaborations with mainstream institutions. Fifth, it documents the obstacles community archives face: not only tensions within and among communities, but also sustainability concerns. Finally, it sets forth six directions for future research.
Originality/value
This paper is the first systematic review of the community archives literature.
Details
Keywords
Sónia Paula S. Nogueira, Susana Margarida F. Jorge and Mercedes Cervera Oliver
The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese…
Abstract
Purpose
The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration.
Design/methodology/approach
This research is quantitative and positive, based on a cross‐section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness.
Findings
The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual‐based information also proves to be of excellent value.
Research limitations/implications
The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide‐ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study's internal validity.
Practical implications
The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making.
Originality/value
Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.
Details
Keywords
Paul G. Simmonds and Bruce T. Lamont
The performance effects of product‐market and international diversification were examined in a sample of 156 U.S. corporations. Three sets of performance measures were used: (1…
Abstract
The performance effects of product‐market and international diversification were examined in a sample of 156 U.S. corporations. Three sets of performance measures were used: (1) profitability, (2) risk‐adjusted returns, and (3) growth. Results suggest independent effects on profitability, and interactive effects on risk‐adjusted returns and growth. Results also clarify seemingly conflicting findings on product‐market and international diversification effects on performance.
Hassan A. Aljifri, Alexander Pons and Daniel Collins
As the Internet revolution moves into full swing, those countries that have not embraced e‐commerce technology will face new hurdles as they seek to develop their economies…
Abstract
As the Internet revolution moves into full swing, those countries that have not embraced e‐commerce technology will face new hurdles as they seek to develop their economies. Standing in the path of these countries’ attempts to adapt e‐commerce technologies are several key issues that can be broadly defined as trust barriers. Rather than think of the trust issues as barriers one must think of them as assets. Presents a conceptual model and framework that highlight the key factors in business trust relationships within developing countries; information security, technical and industrial infrastructure, education, government, and socio‐cultural factors. These factors are considered in the light of different types of e‐commerce business transactions taking place within and across borders such as business‐to‐business (B2B), business‐to‐consumer (B2C), consumer‐to‐business (C2B), and consumer‐to‐consumer (C2C).
Details
Keywords
Abstract
Details
Keywords
The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.
Abstract
Purpose
The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.
Design/methodology/approach
This research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector.
Findings
The findings of this paper indicate that general‐purpose financial reports are used to satisfy financial accountability and public accountability rather than decision making – indicative of users having an accountability focus rather than a “decision‐useful” focus. This provides systematic empirical evidence against the current financial reporting model used internationally in the public sector.
Research limitations/implications
The paper has important implications for policy makers since the choice of an accounting framework has the capacity to affect the information content of reports – what is reported and how it is measured, and thus have a direct impact on the operations of government. The paper argues that it is crucial that public policy regulators re‐examine the financial reports provided to stakeholders.
Originality/value
The research in this paper is original in that it has, for the first time, systematically reviewed all of the three elements of the public sector general‐purpose financial reporting model as well as directly accessing users. The authors can categorically argue for the abandonment of the model in favour of one, which is better suited to the public sector.