Kari Keating, David Rosch and Lisa Burgoon
The development of effective leadership capacity involves multiple factors including increasing students’ leadership self-efficacy, motivation to lead, and leadership skills. This…
Abstract
The development of effective leadership capacity involves multiple factors including increasing students’ leadership self-efficacy, motivation to lead, and leadership skills. This study of 165 undergraduate students enrolled in an introductory leadership theory course explores the degree to which students report changes in these three areas of leadership from the beginning to the end of the course. Our analysis showed two important findings. First, students report significant gains in leadership self-efficacy, transformational and transactional leadership skill, and each measured form of motivation to lead at the conclusion of the course. Second, a closer examination shows that student learning is not across-the-board but, rather, differentiated. Students experience significantly different outcomes depending on their levels of self-efficacy and motivation to lead when they enter the course. These findings not only have broad implications for the way colleges and universities structure curricula around leadership development, but they also inform theoretical model-building regarding the process of student leadership development.
Kari Lukka, Sven Modell and Eija Vinnari
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological…
Abstract
Purpose
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.
Design/methodology/approach
The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.
Findings
The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.
Originality/value
The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.
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The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these…
Abstract
Purpose
The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories?
Design/methodology/approach
The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory.
Findings
There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature.
Research limitations/implications
The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter.
Originality/value
The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.
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Ville Hinkka, Kary Främling and Jaakko Tätilä
This paper aims to present how the success of inter‐organizational systems (IOS) implementation projects can be increased by aligning the different incentives of buyers and…
Abstract
Purpose
This paper aims to present how the success of inter‐organizational systems (IOS) implementation projects can be increased by aligning the different incentives of buyers and suppliers.
Design/methodology/approach
The research method employed is case study and its unit of analysis is a network of supplier and wholesaler (buyer) companies acting in the Finnish technical trade industry, which are implementing inter‐organizational tracking. The implementation project followed an implementation process model developed to execute the case study.
Findings
For a buyer, the challenge in IOS implementation is that suppliers feel the adoption more difficult and have less identifiable benefits. However, in the case study, suppliers were ready to implement tracking solution because they understand that improvements in IOS help to apply common industry data exchange standards and will lead to better supply chain collaboration, which also increases their operational performance in the long run.
Research limitations/implications
This paper concentrates on supplier and buyer incentives but also the role of other supply chain members such as logistics providers could be analyzed to examine different factors for IOS implementation.
Practical implications
If the buyer takes a cooperative approach to IOS integration, suppliers can be motivated to integrate tracking as a part of their own operations. This high‐level integration offers more options to improve the management and hence the performance of the whole supply chain than low‐level integration.
Originality/value
IOS implementation projects are seldom studied from the perspectives of buyers and suppliers in the supply chain.
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Lauren N. Smith and David McMenemy
The purpose of this paper is to explore young people’s conceptions of political information. The study sought to identify what political information sources young people…
Abstract
Purpose
The purpose of this paper is to explore young people’s conceptions of political information. The study sought to identify what political information sources young people encounter, how they construe these sources and the messages they communicate, and how the information experiences of young people may be better understood to inform information literacy interventions to support the development of political agency.
Design/methodology/approach
Using personal construct theory as a conceptual framework, repertory grid (RG) interviews were used to explore the different ways in which 23 young people aged 14-15 from a town in Northern England conceive of political information and how they evaluate its quality and authority.
Findings
The study identified the sources of information young people engage with for finding and receiving what they understand as political information. The results from the RG interviews indicated that young people use a wide range of sources of political information to become informed about politics and the world around them. These sources of information include family, friends, teachers, television news, newspapers, radio shows, comedy shows, social media and community meetings. Participants were aware that they passively encounter information sources as well as actively engage in debate and discussion with other sources. Some participants had difficulty critically evaluating the political information sources they encounter. The nature of young people’s experiences of political information varied greatly. The degree of complexity in the experiences of political information varied not only between participants but was also dependent on their particular relationship with the information sources under scrutiny.
Research limitations/implications
The paper has implications for personal construct analysis as a research approach broadly, from the point of view of its use within library and information science research. It is the first study to apply the personal construct approach to the study of young people’s political information use and to consider implications for information literacy support that would have been difficult to access using other approaches.
Practical implications
The paper provides insight into an understudied area; that of young people’s conceptions of political information. This insight may be used to inform the improvement of political information provision and information literacy support for young people.
Social implications
A deeper understanding of the different ways in which young people identify, engage with and use information for political purposes may contribute to a clearer understanding of young people’s information needs, ideally leading to improved political education and a strengthened democratic process.
Originality/value
The paper explores a relatively under-researched area of library and information science research, and does so using a relatively under-used method in the domain. Insights into the perceived characteristics of different sources of political information are novel and contribute to the development of information behaviour and information literacy fields in terms of information for empowerment and democracy.
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Along with the other Nordic welfare states, Norway has achieved relative gender parity as measured by the Gender Gap Index of the United Nations (Hausmann, Tyson, & Zahidi, 2006…
Abstract
Along with the other Nordic welfare states, Norway has achieved relative gender parity as measured by the Gender Gap Index of the United Nations (Hausmann, Tyson, & Zahidi, 2006) and is therefore looked upon by many as a model in minimising gender gaps in the society. With a 47 per cent share of the active labour force in the country, Norwegian women have had a high level of labour market participation since the late 1980s. In addition, Norway ranks among the top countries in the world in terms of offering women and men equal access to education at all levels, equal access to leadership positions in the workplace and in politics and generous parental leave benefits. Although gender parity in education at all levels as well as in labour market participation is a reality in Norway, there are significant gender differences vis-à-vis in career aspiration among students and the Norwegian labour market is characterized by gender segregation (Foss, 2005) which results in a gender gap in pay where women earn less than men.
– The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices.
Abstract
Purpose
The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices.
Design/methodology/approach
Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and subsequent decline of environmental reporting practices within the Finnish water sector.
Findings
The findings suggest a dynamic view of the diffusion and decline of environmental reporting, showing that a variety of forces operated jointly over time. The initial swift diffusion may be mostly explained from the perspectives of fad and fashion, whereas the subsequent gradual decline of such reporting appears to have been driven mainly by internal organizational factors and a lack of outside pressure.
Research limitations/implications
The paper relies on a qualitative dataset, implying that extensive care is needed when seeking to generalise or apply the findings to different contexts or organizational fields.
Practical implications
The findings presented here should prove interesting for public sector managers, who are considering how, if at all, their organization should engage in social and environmental reporting.
Originality/value
The paper provides new insights into public sector sustainability reporting and presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson's typology of innovation diffusion to the study of social and environmental reporting practices.
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Naima Saeid, Anass Rami, Samir Mounach, Abdeslam Hamrani, Asmaa El Hamdouchi, Fatima Zahra Mouzouni, Issad Baddou, Khalid Elkari, Hassan Aguenaou and Mohammed El Mzibri
Iodine deficiency has several adverse effects on human growth and development and it is categorized collectively as iodine deficiency disorders (IDDs). Recent estimations showed…
Abstract
Purpose
Iodine deficiency has several adverse effects on human growth and development and it is categorized collectively as iodine deficiency disorders (IDDs). Recent estimations showed that 29.8 per cent of school-age children have insufficient iodine intake. Salt iodization is widely accepted as the best method for increasing iodine intake. In 1995, Morocco adopted the universal salt iodization strategy to reduce iodine deficiency and consequently prevent and control IDDs. This study aims to determine the benefit of this strategy on schoolchildren and adolescent by assessing iodine intake and evaluating iodine deficiency.
Design/methodology/approach
This transversal study was conducted on 131 children and adolescents. Iodine intake was assessed using a food frequency questionnaire. Iodine status was evaluated on 24-h urine samples and the creatinine excretion was used to validate completeness of urine collection.
Findings
The medians of urinary iodine excretion and concentration were 77 µg/day and 96 µg/L, respectively. Overall, 72.5 per cent are deficient, so mild and moderate iodine deficiencies were reported in 58 per cent and 14.5 per cent, respectively, and no child exhibited severe deficiency. A significant difference was reported between iodine deficiency and, sex and age; iodine deficiency was more pronounced in boys and children under eight years. In this study, iodine status in deficient children does not change with the consumption pattern of dairy products and eggs, and results showed no significant association (p > 0.05). However, fish consumption was significantly associated to urinary iodine concentration = 100 µg/L (p = 0.044). Average UIC in school-aged children is still inadequate and consumption of foods high in iodine remains very insufficient. Therefore, additional efforts must focus on nutritional education of Moroccan school-aged children.
Originality/value
In the author’s knowledge, this is the first study evaluating schoolchildren iodine status by 24-h iodine collection; the study reported association of iodine deficiency with dietary habit concerning sources of food rich on iodine.