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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…

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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: 3 August 2015

Glenn Richards and Chris van Staden

This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational…

2638

Abstract

Purpose

This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS.

Design/methodology/approach

This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant to the understanding of financial disclosures, such as size, business volatility, financial leverage and industry.

Findings

Significant relationships have been identified between IFRS adoption and reduced readability indicators using readability formulas, and also using other factors such as increased length of annual report disclosures and increased use of tables. Findings suggest that the adoption of IFRS has added complexity and resulted in reduced readability of annual report disclosures.

Practical implications

Academic backing to claims of IFRS’s negative implications for financial statements and their ultimate users should encourage action on the part of standard setters and report preparers to address the negative impacts of IFRS adoption.

Originality/value

This paper is the first to provide evidence that New Zealand equivalents to IFRS adoption have resulted in not only longer disclosures but also more complicated disclosures.

Details

Pacific Accounting Review, vol. 27 no. 3
Type: Research Article
ISSN: 0114-0582

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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

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Book part
Publication date: 25 October 2014

Sarah Copfer and Jacqueline Specht

This chapter will provide an overview of the types of concerns that are evident in the research literature regarding how well teachers are prepared to teach in inclusive…

Abstract

This chapter will provide an overview of the types of concerns that are evident in the research literature regarding how well teachers are prepared to teach in inclusive classrooms citing both preservice education and in-service professional development/learning. It will present an overview of the measurements that have been used to measure teachers’ perceptions of preparedness for inclusive environments and the use of surveys to assess attitudes, beliefs, and values. The chapter will conclude with a discussion regarding measuring teachers’ perceptions to inform/improve teacher preparation efforts/policies/practices and what needs to be done to improve teacher preparation for inclusive education.

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Article
Publication date: 14 October 2013

Aris Anthony Ikiades, Dimosthenis Spasopoulos, Kostas Amoiropoulos, Thomas Richards, Glenn Howard and Markus Pfeil

This paper aims to reports the further developments of an optical sensing technique, relying on Mie scattered and reflected light, from the ice surface and volume, to determine…

396

Abstract

Purpose

This paper aims to reports the further developments of an optical sensing technique, relying on Mie scattered and reflected light, from the ice surface and volume, to determine the ice accretion rate as well as the ice type.

Design/methodology/approach

By measuring the optical intensity of the backscattered and reflected light, the paper demonstrates that it is possible to obtain information on the onset of icing as well as determine the thickness and type of ice accreted on the leading edge of a wing in real time.

Findings

This work is important in the design and development of optical direct ice detection sensors for aerospace applications.

Practical implications

This work is aimed at showing a new approach to ice detection.

Originality/value

Original concept follow on paper from pervious publication.

Details

Aircraft Engineering and Aerospace Technology, vol. 85 no. 6
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 10 May 2017

Dara E. Purvis

In recent years, school districts have faced numerous questions surrounding accommodations of transgender students. Strong objections to accommodations have been voiced in public…

Abstract

In recent years, school districts have faced numerous questions surrounding accommodations of transgender students. Strong objections to accommodations have been voiced in public argument and litigation, primarily in the areas of athletics, bathrooms, and dress codes. As younger transgender students express their gender identity at school, however, the existing objections are weakened by considering the context of elementary rather than high school students. Greater numbers of young transgender students will likely encourage accommodation of trans students of all ages, as well as challenge the gender binary unconsciously taught in school.

Details

Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-78714-344-9

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Article
Publication date: 15 June 2012

Hussein J. Hejase and Hassana Tabch

The purpose of this paper is to closely assess the level of business ethics education in one of the Lebanese educational institutions, namely the American University of Science…

1336

Abstract

Purpose

The purpose of this paper is to closely assess the level of business ethics education in one of the Lebanese educational institutions, namely the American University of Science and Technology (AUST) through shedding light on how the Faculty of Business and Economics' curriculum is set to meet the national and regional markets' requirements of sound business education.

Design/methodology/approach

Descriptive, analytical and statistical analyses are used in this study.

Findings

The study reveals several factors that affect business ethics education at AUST, namely students' ethics literacy and ethical perceptions, students' attitudes towards ethical issues, ethics and personal actions, personal morality, religious and ethical business conducts. This is in addition to the impact of formal business ethics education as implemented in the university's curriculum.

Research limitations/implications

Several insights could be inferred from this study. First, business ethics could be taught if a comprehensive formal and purposeful direction exists in an institution to make students internalize their perception of business ethics. Accordingly, the Faculty of Business and Economics is recommended to provide formal coverage of an ethics chapter in all business fields, and objectively expose the differences in applications as related to culture and national preferences; and third, reinforce the use of case studies on ethics dilemmas and make such studies obligatory for all majors. Another insight that is considered an important outcome of the study is its academic contribution to the few publications found on the subject matter in Lebanon and the region. Its results can be used by Middle Eastern educational institutions to analyze the reported western ethics' know how and practices and perform a series of research projects to address the differences between these two cultures in perception, applicability, sensitivity to beliefs and their influence on the way business is conducted in Lebanon and the surrounding Arab nations. Finally, this paper is an eye opener to the fact that individual's religious entity and beliefs may make a difference in the formation of ethical judgment and decision making. However, further research studies on the latter issue is needed, knowing that Lebanon is considered a mosaic religious community with 18 different official religions.

Practical implications

The findings presented in this research can be used by Middle Eastern as well as by Western academicians, managers, employees, and students as an eye opener to the implications of business ethics education on decision making.

Originality/value

The paper adds to the minimal body of knowledge of business ethics education in the Middle East; and its findings constitute a catalyst for further research on how ethics education enhances students' future decision making in the real world.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 5 no. 2
Type: Research Article
ISSN: 1753-8394

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Book part
Publication date: 23 November 2012

Gavin Rees

No genre of news reporting generates the same pressures as covering trauma. Multiple casualty incidents, such as the school shootings that are the subject of this volume…

Abstract

No genre of news reporting generates the same pressures as covering trauma. Multiple casualty incidents, such as the school shootings that are the subject of this volume, challenge reporters to find words for the results of actions that might more naturally be described as unspeakable. To paraphrase MacDuff's reactions to the murder at the court of MacBeth in Shakespeare's play, what take place in the familiar, supposedly safe and mundane settings of school classrooms and corridors are horrors that neither ‘heart nor tongue can conceive of’. For journalists such incidents raise acute ethical and practical dilemmas about how to approach and interview victims and survivors in ways that are less likely to add unnecessarily to their distress. Then there are the news choices which have to be made: how does one produce narratives that are informative and compelling but that avoid playing into the agendas of the perpetrators or inspiring copycat behaviour? And on top of that – what responsibilities do news editors owe the public in assisting them to digest information which may tear through their assumptions that the world is, for the most part, a stable and orderly place?

Details

School Shootings: Mediatized Violence in a Global Age
Type: Book
ISBN: 978-1-78052-919-6

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Book part
Publication date: 15 July 2015

Joseph Calvin Gagnon and Brian R. Barber

Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth…

Abstract

Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth with complicated and often serious academic and behavioral needs. The use of evidence-based practices (EBPs) and practices with Best Available Evidence are necessary to increase the likelihood of long-term success for these youth. In this chapter, we define three primary categories of AES and review what we know about the characteristics of youth in these schools. Next, we discuss the current emphasis on identifying and implementing EBPs with regard to both academic interventions (i.e., reading and mathematics) and interventions addressing student behavior. In particular, we consider implementation in AES, where there are often high percentages of youth requiring special education services and who have a significant need for EBPs to succeed academically, behaviorally, and in their transition to adulthood. We focus our discussion on: (a) examining approaches to identifying EBPs; (b) providing a brief review of EBPs and Best Available Evidence in the areas of mathematics, reading, and interventions addressing student behavior for youth in AES; (c) delineating key implementation challenges in AES; and (d) providing recommendations for how to facilitate the use of EBPs in AES.

Details

Transition of Youth and Young Adults
Type: Book
ISBN: 978-1-78441-933-2

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Article
Publication date: 21 August 2024

Neda Kiani Mavi, Kerry Brown, Richard Glenn Fulford and Mark Goh

Evaluating project success within the construction industry presents challenges due to the unique characteristics of the sector, the complexity of projects, and the involvement of…

264

Abstract

Purpose

Evaluating project success within the construction industry presents challenges due to the unique characteristics of the sector, the complexity of projects, and the involvement of diverse stakeholders. Conducting a bibliometric analysis, this paper aims to unravel the major research themes and methodologies utilised by researchers in studying the critical success criteria for construction projects, as well as extracting these success criteria.

Design/methodology/approach

The researchers systematically searched and screened 95 papers from Scopus and Web of Science (WoS) databases. This study conducted research focus parallelship network (RFPN) analysis and keywords co-occurrence network (KCON) analysis using BibExcel and Gephi to cluster the papers, illuminate the relationships among keywords within each cluster, and identify the primary research directions.

Findings

Using the RFPN analysis, this study classified the papers into three distinct clusters: infrastructure and public projects success, risk and knowledge management, and contractors and procurement management. Statistical techniques such as structural equation modelling (SEM) and multi-criteria decision-making methods such as analytic hierarchy process (AHP) have been used to analyse project success in the construction industry.

Research limitations/implications

Considering the intensified demand for streamlined digital interactions and the increasing emphasis on sustainability and safety performance, construction companies are recommended to allocate greater investments toward the automation and digitisation of their products and processes. Prioritising modular construction and embracing transformative technologies alongside data science is crucial for enabling well-informed decision-making, and enhancing project success.

Originality/value

This study contributes to the existing body of knowledge by conducting a quantitative and systematic evaluation of the literature on project success criteria in the construction industry and uncovering key research areas. It addresses the pressing need to understand the complexities of construction projects amidst evolving industry dynamics and emerging disruptions. Moreover, by highlighting the implications of digital innovations and modular construction, this study urges deeper exploration into their impact on project performance and stakeholder satisfaction. This research sets a comprehensive framework for investigating the interplay between project complexity, technological advancements, and sustainable practices in the construction sector, paving the way for strategic advancements in the field.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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