Anthony H. Zacharski, Alan Rosenblat, Erin Wagner and Adam Teufel
This paper sets out to describe the FASB Statement on Fair Value Measurements (FAS 157).
Abstract
Purpose
This paper sets out to describe the FASB Statement on Fair Value Measurements (FAS 157).
Design/methodology/approach
Explains the Statement's definition of fair value, the three valuation techniques pre‐scribed by the Statement, a fair value hierarchy established by the Statement, a valuation method used when inputs are based on bid and ask prices, and disclosures required by the Statement to enable users to assess the inputs used to develop fair value measurements.
Findings
The Statement identifies three valuation techniques: the market approach, the income approach, and the cost approach. The Statement establishes a fair value hierarchy based on whether the inputs are “observable” or “unobservable”.
Originality/value
Explains a new accounting statement that may change some accounting practices of investment companies and broker‐dealers.
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The pandemic has presented many new challenges tasking teachers with meeting the various social-emotional, academic and logistical needs of students in the midst of an…
Abstract
Purpose
The pandemic has presented many new challenges tasking teachers with meeting the various social-emotional, academic and logistical needs of students in the midst of an ever-changing landscape. The onset of COVID-19 has drastically impacted schools and inevitably raised questions about nearly all aspects of teaching including but not limited to: how to deliver instruction, grade students, engage students, deliver materials to students, create equitable access to curriculum and assess students' mental and social health in the context of remote, hybrid and in-person instructional models. As such, this paper examines the role that the pandemic plays in deeply complexifying the already intricate decision-making processes that teachers undergo on a daily basis.
Design/methodology/approach
This study uses a participant research design (Wagner, 1993) to conduct a ground-level analysis of what two high school English Language arts teachers consider as they adapt curriculum and instruction during the COVID-19 pandemic.
Findings
This study set out to fulfill two aims: (1) to examine teacher considerations during the process of adapting curriculum and instruction and (2) to document the challenges and opportunities teachers face during this process. Findings related to the first aim revolve around teacher considerations of dilemmas such as: individual conferences vs whole class curriculum progress, depth vs breadth in relation to academic progress, social emotional concerns for student well-being vs curricular progress, creating meaningful learning activities and assessments vs COVID-19 limitations, and flexibility and accountability. In addition to navigating these dilemmas, the extreme uncertainty of the situation also prompted findings related to the second aim: opportunities to experiment with new curricular ideas and the challenge of traversing a wide range of teacher emotions.
Originality/value
This paper's qualitative research design that draws on my identities of classroom teacher and doctoral student to provide an original perspective into what teachers experienced in terms of adapting curriculum and instruction during an unprecedented time. While much research, news and media, and policy has discussed the pandemic's impact on education, there is an urgent need for more teacher voices to inform understanding of what occurs on the ground level of classrooms.
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Frances Mary D’Andrea and Yue-Ting Siu
For students who are blind or visually impaired, technology enables greater access to the educational curriculum, immediate and independent access to information, and full…
Abstract
For students who are blind or visually impaired, technology enables greater access to the educational curriculum, immediate and independent access to information, and full participation in community and citizenship. This chapter reviews research on technology use by students with visual impairments, and highlights effective practices, promising developments, and ongoing challenges. The authors discuss the implications of these advancements on policy, instruction, professional development, and future research.
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Valerie Harwell Myers, Susan Loeb, Erin Kitt-Lewis and Tiffany Jerrod
The purpose of this study is to continue research and development of the ECAD-P learning system with an emphasis on developing a scalable unit for testing in a larger number of…
Abstract
Purpose
The purpose of this study is to continue research and development of the ECAD-P learning system with an emphasis on developing a scalable unit for testing in a larger number of more diverse correctional settings. There are almost 2.3 million US persons incarcerated. Geriatric and end-of-life (EOL) care in corrections is not as equitable as care in the free world. Technological delivery of geriatric training to staff through computer-based learning (CBL) offers a novel approach to improve care and reduce disparities among those who are most vulnerable during confinement.
Design/methodology/approach
This mixed methods study built an interactive CBL for multidisciplinary staff to address EOL and geriatric issues in prisons. The CBL was iteratively built and tested prior to launching a full-scale evaluation using a pre/post-intervention design.
Findings
Evaluation of the CBL occurred at 7 sites (i.e. 6 state prisons and 1 prison health-care vendor). A total of 241 staff were recruited with 173 completing post-tests. Outcomes were knowledge acquisition regarding care for aging and dying incarcerated persons (i.e. cognitive measure) and attitudes, motivations and values for providing care (i.e. affective measure). Cognitive and affective post-tests were significantly better than at pre-test (all ps < 0.01). ANCOVAs revealed no significant differences for sex or ethnicity.
Originality/value
Outcomes reveal that the CBL is acceptable, feasible and usable in corrections. Staff improved their knowledge after receiving the training. Correctional settings face increasing pressures to better address the health care and management needs of aged, chronically ill and dying incarcerated persons. This e-learning holds promise to contribute to better preparation of corrections staff to effectively care for these populations.
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Sophia D. Arabadjis and Erin E. Sullivan
Electronic Health Records (EHRs) and other Health Information Technologies (HITs) pose significant challenges for clinicians, administrators and managers in the field of primary…
Abstract
Purpose
Electronic Health Records (EHRs) and other Health Information Technologies (HITs) pose significant challenges for clinicians, administrators and managers in the field of primary care. While there is an abundance of literature on the challenges of HIT systems in primary care, there are also practices where HITs are well-integrated and useful for care delivery. This study aims to (1) understand how exemplary primary care practices conceptualized data and HIT system use in their care delivery and (2) describe components that support and promote data and HIT system use in care delivery.
Design/methodology/approach
This paper is a sub-analysis of a larger qualitative data set on exemplary primary care in which data was collected using in-depth interviews, observations, field notes and primary source documents from week-long site visits at each organization. Using a combination of qualitative analysis methods including elements of thematic analysis, discourse analysis, and qualitative comparison analysis, we examined HIT-related data across six exemplary primary care organizations.
Findings
Three key components were identified that underlie engagement with data and HIT systems: data audience identification, defined data purpose and structures for participation in both data design and maintenance.
Originality/value
Within the context of primary care, these findings have implications for effective integration of HIT systems into primary care delivery.
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Francine Darroch, Sydney Smith, Audrey Giles and Heather Hillsburg
Mothers play important roles in their families' lives. When they are high performance athletes, they need specific supports that will enable them to excel in their roles as mother…
Abstract
Mothers play important roles in their families' lives. When they are high performance athletes, they need specific supports that will enable them to excel in their roles as mother athletes. The feminist qualitative research in this chapter is based on data from two studies drawn from semi-structured interviews with elite female distance runners: 14 in 2013–2014 and 11 in 2021. We address two questions: (1) what are the considerations that elite female distance runners make around planning their pregnancy(ies) and family lives? and (2) how have experiences shifted between athlete interviews in 2013–2014 and a new cohort of athletes in 2021? In order to address these questions, we drew on three complementary theoretical approaches: liberal feminism, radical feminism, and strategic essentialism. Further, we then used thematic analysis and generated three broader themes about elite female distance runners that aligned with both cohorts of athletes. First, athletes are forced to plan/strategize their pregnancies around finances, competitions, contracts, and spousal supports due to the lack of support from athletic governing bodies or corporate sponsors. Second, female athletes who choose to have children experience stress and uncertainty in their athletic careers that their male counterparts do not. Third, elite female athletes are demanding that further change occur to address these inequalities, and participants offered a number of potential solutions to improve supports for these athletes. Although solid progress has been noted in the timeframes of our two cohorts, further commitment from athletic governing bodies and corporate sponsors is needed to work toward gender equity in athletics.
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Benjamin Awuah, Hassan Yazdifar and Hany Elbardan
The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to…
Abstract
Purpose
The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.
Design/methodology/approach
Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.
Findings
Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.
Research limitations/implications
The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.
Practical implications
The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.
Originality/value
The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.
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Purpose: Because past research has investigated nonverbal behaviors in clusters, it is unclear what status value is ascribed to individual nonverbal behaviors. I test status cues…
Abstract
Purpose: Because past research has investigated nonverbal behaviors in clusters, it is unclear what status value is ascribed to individual nonverbal behaviors. I test status cues theory to investigate whether response latency functions as a status cue. I explore whether it affects behavioral influence or if it only signals assertiveness and does not have status value. I also explore how one's interpretation of response latency impacts behavioral influence.
Methodology: In a two-condition laboratory experiment, I isolate response latency and test its strength independently, and then I measure behavioral influence, participants' response latency, and perceptions of assertiveness. I also conduct interviews to investigate how participants interpret their partner's response latency to understand how people ascribe different meanings to the same nonverbal behavior.
Findings: I find that response latency alone does not affect behavioral influence, in part because how people interpret it varies. However, response latency does significantly impact participants' own response latency and their perceptions of their partner's assertiveness.
Practical Implications: This research demonstrates the intricacies of nonverbal behavior and status. More specifically, this work underscores important conceptual differences between assertiveness and status, and demonstrates how the interpretation of nonverbal behavior can impact behavioral influence.
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Marie‐Cécile Cervellon and Anne‐Sophie Wernerfelt
The purpose of this paper is to investigate the knowledge content on green fashion and the expectations regarding the sustainable supply chain held by consumers and shared within…
Abstract
Purpose
The purpose of this paper is to investigate the knowledge content on green fashion and the expectations regarding the sustainable supply chain held by consumers and shared within online communities. In sustainable and eco‐sectors, the supply chain is of outmost concern for consumers, as most benefits derived from the eco‐purchase are linked to the green and ethical credentials of the supply chain.
Design/methodology/approach
A netnographic approach is used. Discussions on green fashion were collected in two green fashion forums over two periods (2007‐2008 and 2010‐2011) and were content analyzed.
Findings
Results show a switch in knowledge content between the two periods, from a focus on sustainability to a focus on fashion. Also, there is an evolution in the nature of knowledge content, being initially subjective and becoming more objective and showing expertise during the last period studied. As the communities gain maturity, members are interested in sharing precise knowledge on a variety of aspects linked to the sustainable supply chain, including fabric, materials, manufacturing processes, transportation, distribution, and recycling or re‐use of fashion items. In addition, the role of the members evolves toward educating newcomers and sustaining the development of the green fashion sector.
Originality value
This research contributes to the field by offering an original perspective on the green fashion supply chain and consumer vision of the industry, through the point of view of major actors and online communities. It advocates for a consumer orientation in the building of sustainable fashion supply chains.