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Article
Publication date: 6 May 2020

Renee Flasher, Michelle Lau and Dara M. Marshall

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This…

136

Abstract

Purpose

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard setting to determine if participation is symbolic or substantive.

Design/methodology/approach

Researchers conduct an analysis of the 179 comment letters submitted to the US Government Accountability Office (GAO) and received for their 2010 and 2017 exposure drafts of government auditing standards.

Findings

The distribution of stakeholder participation groups in the government auditing standard-setting process differs from the distribution in the private company auditing standard-setting process. On average, participants submit letters that are greater than two pages in length. Participants also contribute feedback on topics that the GAO directly solicits. Taken together, the results demonstrate stakeholder behaviors that are consistent with a substantive rather than symbolic due process involvement for government auditing standards.

Research limitations/implications

Stakeholder beliefs are inferred based on the observed behavior of comment letter submissions. Also, there is a subjective element to the classification of the comment letters for the study.

Practical Implications

Given the far-reaching implications of Yellow Book auditing standards on public, private and nonprofit entities, the findings are relevant to a heterogeneous audience. This study reveals opportunities for users of government auditing standards, practitioners and academics for greater involvement in due process standard setting to bring additional legitimacy to the GAO and its standard-setting activities.

Originality/value

Beyond the current study, little empirical research examines Yellow Book auditing standards or the due process through which these standards are established. This is the first study to examine the complete set of comment letters for the 2010 and 2017 exposure drafts of government auditing standards.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 17 December 2024

Joel Owen, Laura Biggart, Paul Fisher, Analtina Figueredo, Sharif Al-Rousi, James Colvin-Jarvis, Euan Williamson and Kristy Sanderson

This systematic review aims to identify what works for psychological interventions or teaching strategies designed to improve wellbeing in psychological therapy trainees (PTTs).

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Abstract

Purpose

This systematic review aims to identify what works for psychological interventions or teaching strategies designed to improve wellbeing in psychological therapy trainees (PTTs).

Design/methodology/approach

A systematic review was conducted in keeping with best-practice guidelines. The protocol for the review was registered prospectively on PROSPERO.

Findings

Seventy studies were included in the review. The balance of evidence across quantitative, qualitative and mixed-methods studies cautiously suggests that interventions designed to improve PTT wellbeing may be of value. Novel findings regarding barriers and facilitators of successful intervention were identified. Particularly notable in this regard was the finding that providing trainees with a degree of choice or control over elements of the intervention appeared to be an important facilitator of success. Importantly, however, the review identified a number of methodological weaknesses in the literature, undermining the certainty of findings. More high-quality research is needed to answer the questions of the review decisively.

Practical implications

Evidence tentatively suggests that interventions to support trainee wellbeing are often received well by trainees and are frequently perceived by trainees as beneficial. Providing trainees with some degree of choice or control regarding how to engage with wellbeing interventions during training may be important.

Originality/value

To the best of the authors’ knowledge, this is the first review to systematically identify and synthesise findings on this important topic.

Details

The Journal of Mental Health Training, Education and Practice, vol. 20 no. 1
Type: Research Article
ISSN: 1755-6228

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Article
Publication date: 13 May 2014

Hyeouk Chris Hahm, Stephanie Tzu-Han Chang, Hui Qi Tong, Michelle Ann Meneses, Rojda Filiz Yuzbasioglu and Denise Hien

The purpose of this paper is to provide a review of the current literature uncovering specific factors associated with self-harm and suicidality among young Asian-American women…

336

Abstract

Purpose

The purpose of this paper is to provide a review of the current literature uncovering specific factors associated with self-harm and suicidality among young Asian-American women, as well as to present the Fractured Identity Model as a framework for understanding these factors. This paper offers concrete suggestions for the development of culturally competent interventions to target suicidality, substance abuse, and mental illness among young Asian-American women.

Design/methodology/approach

Empirical studies and theory-based papers featured in peer-reviewed journals between 1990 and 2014 were identified through scholarly databases, such as PubMed, MEDLINE, PsycINFO, JSTOR, and Google Scholar. Of an original 32 articles, 12 were chosen for in-depth empirical review due to relevance to the topics at hand, quality of research, and significance of findings.

Findings

The paper identified several factors associated with suicidality among young Asian-American women: family dynamics, or having lived in a household where parents practice “disempowering parenting styles,” substance use/abuse, and untreated mental illness(es), which are exacerbated by the stigma and shame attached to seeking out mental health services. The Fractured Identity Model by Hahm et al. (2014) is presented as a proposed causal pathway from disempowering parenting to suicidal and self-harm behaviors among this population, with substance abuse playing a significant mediating role.

Research limitations/implications

The review focussed on Asian-American women, substance use among Asian-Americans, and mental health among Asian-Americans. Literature that focused on Asians living in Asia or elsewhere outside of the USA was excluded from this review; the review was limited to research conducted in the USA and written in the English language.

Practical implications

The complex interplay among Asian-American culture, family dynamics, gender roles/expectations, and mental health justifies the development of a suicide and substance abuse intervention that is tailored to the culture- and gender-specific needs of Asian Pacific Islander young women. It is imperative for professionals in the fields of public health, mental health, medicine, and substance abuse to proactively combat the “model minority” myth and to design and implement interventions targeting family dynamics, coping with immigration/acculturative stresses, mental illnesses, suicidal behaviors, and substance abuse among Asian-American populations across the developmental lifespan.

Originality/value

This paper provides specific suggestions for interventions to adequately respond to the mental health needs of young Asian-American women. These include addressing the cultural stigma and shame of seeking help, underlying family origin issues, and excessive alcohol and drug use as unsafe coping, as well as incorporating empowerment-based and mind-body components to foster an intervention targeting suicidality among Asian-American women in early adulthood.

Details

Advances in Dual Diagnosis, vol. 7 no. 2
Type: Research Article
ISSN: 1757-0972

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Article
Publication date: 6 June 2023

Zeina Akiki, Yara El Haber, Pamela Al Kassir, Fouad Sakr, Michelle Cherfane and Cecile Obeid

This study aims to assess nutrition knowledge (NK) and willingness to seek nutritional counseling (WSNC) and their predictors among university students in Lebanon.

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Abstract

Purpose

This study aims to assess nutrition knowledge (NK) and willingness to seek nutritional counseling (WSNC) and their predictors among university students in Lebanon.

Design/methodology/approach

A cross-sectional design was used to enroll students from two large private universities in Lebanon. Data were collected by a standardized questionnaire. NK scores on general and specific nutrition areas were computed. The predictors of NK and WSNC were determined by multivariable logistic regression analyses.

Findings

A total of 370 students were included, among which 68% had good general nutritional knowledge, which appears to be associated with being a pharmacy student (adjusted OR (aOR) = 4.26 [95% confidence interval (CI) 1.55; 11.7]), and having a dietitian as a reference for nutritional information (aOR = 8.84 [95% CI 1.94; 40.3]). However, 64% of participants had a high specific nutritional knowledge score, which was related to either attending a school of arts and sciences or being a pharmacy student (aOR = 10.8 [95% CI 4.08; 28.5]). Most students (80%) had the will to seek nutritional counseling, which was positively associated with being a female (aOR = 2.01 [95% CI 1.10; 3.67]) and a pharmacy student (aOR = 2.62 [95% CI 1.15; 5.95]). The general nutritional knowledge score was significantly associated with the WSNC (aOR = 2.10 [95% CI 1.04; 4.25]).

Originality/value

Higher nutritional knowledge and WSNC were found among students enrolled in health-related fields. These results underline how important nutrition education is as a strategy for inspiring college students to adopt healthy lifestyles.

Details

Nutrition & Food Science , vol. 53 no. 8
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 26 July 2023

D. Christopher Taylor, Michelle Russen, Mary Dawson and Dennis Reynolds

Applying signaling theory to Schein’s organizational culture framework, this study aims to explain how restaurants communicate that their establishments value wine through…

342

Abstract

Purpose

Applying signaling theory to Schein’s organizational culture framework, this study aims to explain how restaurants communicate that their establishments value wine through multiple cultural attributes.

Design/methodology/approach

A phenomenological research design was adopted to conduct three focus groups with 14 restaurateurs about wine culture. Conversational analysis with Straussian coding was used.

Findings

A comprehensive definition of wine culture was provided, and five factors emerged that signal the presence of a wine culture. A wine presence includes a wine list, marketing efforts, community involvement and restaurant aesthetics. Employee traits are defined by individual attributes, communications skills and overall knowledge (training). Restaurant identity reflects the cultural alignment and customer relationship expectations set forth by ownership. Organizational structure reflects a restaurant’s hierarchy within which an individual or department is afforded the freedom to invest in wine. Future alignment reflects generational differences and trends in wine preferences and consumption.

Research limitations/implications

Researchers are provided a wine-culture definition and framework for wine research. Restaurants can use the study’s findings to formulate strategies for establishing a wine culture.

Originality/value

This study provided a framework for restaurateurs who wish to be known for wine to implement. Researchers and restaurateurs may facilitate communication between guests, staff and an organization regarding wine as a means of creating a competitive advantage.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 1 May 2007

Cubie Lau, John F Hulpke, Michelle To and Aidan Kelly

The purpose of this paper is to ask whether ethics can be taught? Can we teach how to make decisions in issues involving ethics? Preliminary results suggest we can.

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Abstract

Purpose

The purpose of this paper is to ask whether ethics can be taught? Can we teach how to make decisions in issues involving ethics? Preliminary results suggest we can.

Design/methodology/approach

The paper describes how managerial ethical decision making is taught using a tool called the JUSTICE framework. Each letter introduces a decision making criterion: J for Justice, U for Utilitarian, S for Spiritual Values, T for TV Rule, I for Influence, C for Core Values, and E for Emergency.

Findings

It is not known if ethics can be taught, but we now believed we can teach our students learn ways to face managerial ethical decisions. What the JUSTICE model lacks in theoretical underpinning it makes up for in pragmatic results. Students learned (memorized) all seven criteria, and learned to select their three favorites, and then to use the model to decide in numerous cases. It works.

Originality/value

The paper introduces the JUSTICE approach.

Details

Social Responsibility Journal, vol. 3 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 9 December 2024

Ai Ito, Jennifer A. Harrison and Michelle Bligh

Drawing on a cognitive attribution approach to charismatic leadership, this study identifies an overlooked influence behavior – supervisor self-disclosure of a traumatic loss as…

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Abstract

Purpose

Drawing on a cognitive attribution approach to charismatic leadership, this study identifies an overlooked influence behavior – supervisor self-disclosure of a traumatic loss as contributing to subordinate charismatic attributions (e.g. idealized influence) and trust toward their supervisor.

Design/methodology/approach

Employing an experimental vignette method, participants (n = 201) were assigned to one of two conditions: (1) supervisor self-disclosure of traumatic loss or (2) control condition, and then reported on charismatic attributions about the supervisor in the scenario and trust toward the supervisor.

Findings

The results revealed that supervisors’ self-disclosure to subordinates influences subordinate attributions of charisma toward their supervisors and affective-based, cognitive-based trust.

Research limitations/implications

While an experimental approach supports causal inference, future research may consider the long-term effects of supervisors’ self-disclosure on subordinates’ attributions and trust.

Practical implications

Self-disclosure may be used authentically but cautiously to build relationships with subordinates and potentially benefit management development programs.

Originality/value

This study provides the first empirical insights into how a supervisor’s disclosure of a traumatic loss – an uncharted territory – affects subordinates’ perceptions of the supervisor’s charisma and subsequent trust.

Details

Journal of Management Development, vol. 44 no. 1
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 16 August 2022

Wenjing Zhang and Dong Li

The mobile medical consultation (MMC) service is growing rapidly, but not all consumers are always willing to actively engage with it. To address this issue, based on IT identity…

651

Abstract

Purpose

The mobile medical consultation (MMC) service is growing rapidly, but not all consumers are always willing to actively engage with it. To address this issue, based on IT identity theory, this study explores the underlying mechanism of how two types of platform-related consumer experience influence MMC platform identity, in turn, result in consumer negatively-valenced engagement in MMC.

Design/methodology/approach

The data was collected from 400 consumers with the experience of MMC and analyzed by the partial least square (PLS) method.

Findings

The findings unfold that these two distinct consumer experience, servicescape experience (i.e. perceived telepresence and perceived platform surveillance) and service search experience (i.e. perceived diagnosticity and perceived serendipity), are associated with MMC platform identity and consumer negatively valenced engagement with MMC.

Originality/value

Research on consumer negatively-valenced engagement in the field of MMC is still in a nascent stage. The study identifies consumer experience in accordance with the unique context of the MMC platform and fills the research gap on the role of IT identity in consumer negatively valenced engagement.

Details

Industrial Management & Data Systems, vol. 122 no. 11
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 13 July 2023

Billy Sung, Stephen La Macchia and Michelle Stankovic

This study aims to examine how the appraisal of both incidental and direct positive other-agency emotions (vs self-agency emotions) enhances brand trust and, subsequently, brand…

650

Abstract

Purpose

This study aims to examine how the appraisal of both incidental and direct positive other-agency emotions (vs self-agency emotions) enhances brand trust and, subsequently, brand attitudes.

Design/methodology/approach

The paper presents three experiments that examine the effect of other-agency emotions (vs self-agency emotions) on brand trust and brand attitudes by both Australian and USA consumers. Studies 1 and 2 compared the effect of self- and other-agency emotions evoked through an irrelevant reflective task. Study 3 used real-world marketing communication to evoke self- or other-pride.

Findings

Gratitude (Study 1) and other-pride (Study 2) evoked through an irrelevant, reflective task enhanced brand trust and attitudes for both familiar and unfamiliar brands. The authors replicated these effects using marketing communications that evoked other-pride (Study 3) and showed how these findings can be applied in a marketing context.

Research limitations/implications

There are contradictory findings in the literature on how positive emotions influence brand trust and attitudes. The findings show that other-agency appraisal is a crucial appraisal within a marketing context and reveals why not all positively valenced emotions increase brand trust and brand attitudes. The findings highlight the importance of examining the effects of emotions on brand trust and attitudes beyond the consideration of their valence.

Practical implications

The research provides significant implications for marketers to improve brand trust and brand attitudes through the elicitation of other-agency emotions. The findings also demonstrate that different components of emotions, such as appraisal structure, may influence consumer trust and attitudes towards marketing and branding communications.

Originality/value

To the best of the authors’ knowledge, this research is the first to empirically demonstrate how other-agency appraisals of emotions can influence consumer brand trust and attitudes in a marketing context.

Details

European Journal of Marketing, vol. 57 no. 9
Type: Research Article
ISSN: 0309-0566

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Book part
Publication date: 24 November 2022

Chin-Pang Lei

With its worldwide fame for making action films, Hong Kong cinema has been defined as masculine. Action films, including the costumed martial arts films and the modern gangster…

Abstract

With its worldwide fame for making action films, Hong Kong cinema has been defined as masculine. Action films, including the costumed martial arts films and the modern gangster films, have been a major genre in Hong Kong cinema from the 1960s on. Despite the dominant masculinity, women still play significant roles in some of these films. In fact, fighting women leave footprints in the history of Hong Kong cinema, which precede their counterparts in the West and even provide models for Hollywood after 2000.

This chapter focuses on the female characters portrayed by the acclaimed Hong Kong director Wong Kar-wai, whose works have an ambiguous connection to mainstream genres. He modifies Hong Kong action films and creates unconventional female characters such as the drug dealer in Chungking Express (1994), the killer dispatcher in Fallen Angels (1995), the swordswoman in Ashes of Time (1994), and the kung fu master in The Grandmaster (2013). Wong's films have been mush discussed in academia, but the gender images therein are quite ignored. With high intertextuality, these characters are used to question mainstream action films and redefine women's roles in male's cinematic space. In addition, via the writing of these women, Wong constructs an open and ambivalent post-colonial Hong Kong identity. This paper contextualises the figures of sword-wielding and gun-shooting women and examines how Wong Kar-wai deploys these images to articulate the cultural identity of a post-colonial city.

Details

Gender and Action Films 1980-2000
Type: Book
ISBN: 978-1-80117-506-7

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