Monika Hudson and Keith O. Hunter
When do you throw it all away? The first senior female in a male-dominated business school decides it all comes down to a question of principle – and maybe a few others. What is…
Abstract
Synopsis
When do you throw it all away? The first senior female in a male-dominated business school decides it all comes down to a question of principle – and maybe a few others. What is the best balance between her responsibilities to students, family, and the next generation of female leaders? Can she both be true to herself and compromise? What factors should influence this decision? This case brings together questions about power and influence, rational decision-making, leadership, and the intra and inter-personal responsibilities of organizational “firsts.” Further, issues related to a university's effort to better compete within the global higher education marketplace, provide a valuable opportunity to explore institutional approaches to promoting diversity, inclusion, and cultural competency.
Research methodology
This case, which was developed from primary sources, highlights the array of competing objectives and personal and political tensions involved in university administration.
Relevant courses and levels
This case was designed for graduate students in Masters of Public Administration, Masters of Business Administration, Masters of Education in Organizational Leadership, or similar graduate degrees that include significant management and leadership content. Students working with this case should have already completed foundational courses in topics such as organizational management, public policy, leadership, strategic human resources management, or their equivalents within their respective programs of study. Virtually all of the issues raised by this case address core themes, concepts, theses, and theories associated with an accredited graduate program in educational management, business or public administration.
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Scott Thomas and Jonathan Glazzard
The purpose of this paper is to use lived experience and research to bridge the gap between LGBTQ+ policy and practice in prisons. The authors hope that this paper will ignite…
Abstract
Purpose
The purpose of this paper is to use lived experience and research to bridge the gap between LGBTQ+ policy and practice in prisons. The authors hope that this paper will ignite debate and lead to the development of policy, training and awareness across the prison estate in the United Kingdom (UK).
Design/methodology/approach
This paper draws on the lived experiences of a serving prisoner, who has co-authored this paper. He identifies as gay. His examples of life behind bars depict the clear disconnect between policy and its application in practice. The authors have drawn on aspects of lived experience which best highlight gaps in policy and they have then used these to inform and justify the recommendations at the end of this paper.
Findings
This paper found that there is a clear disconnect between policy and practice in relation to supporting LGBTQ+ people in the prison estate. The findings highlight the haphazard approach to risk assessments and the manipulation of policy by both staff and prisoners.
Research limitations/implications
There is some research on the experiences of LGBTQ+ people in prisons in the UK, albeit limited. The authors recognise that drawing on the lived experiences of individuals calls into question the reliability of the findings and implications that they have proposed. However, these experiences do align with the existing research. There is an urgent need for further research into the experiences of LGBTQ+ people within prisons.
Practical implications
This paper is intended to ignite debate on the experiences and rights of LGBTQ+ prisoners. Implementing the recommendations that are outlined in this article will help to create a more consistent approach to the application of LGBTQ+ prisoners’ rights.
Social implications
LGBTQ+ people are more likely to experience poor mental health. Implementing the policy recommendations will help to create more inclusive cultures within prisons. In addition, the recommendations seek to foster the development of positive attitudes through developing educational resources which aim to challenge discrimination and prejudice. This furthers the advancement of social justice and inclusion, not just in prisons but also in the community. Prisoners returning to the community are more likely to enter it with healthy and inclusive values in relation to LGBTQ+.
Originality/value
This paper draws on the lived experiences of a serving long-term prisoner. Thus, it provides a valuable and unique insight into day-to-day life in the prison system. This insight is valuable to both policy makers and researchers who are seeking to develop a better, more informed understanding of life behind bars for LGBTQ+ prisoners.
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Thomas Scott and Charles Wellford
This paper addresses the clearance of aggravated assaults (AAs). Specifically, the authors consider variations in these clearances over time for large agencies and test which…
Abstract
Purpose
This paper addresses the clearance of aggravated assaults (AAs). Specifically, the authors consider variations in these clearances over time for large agencies and test which crime, investigation and agency factors are associated with the likelihood of clearance by arrest or exceptional means. In doing this work, they seek to extend the understanding of how police can improve their investigations and ability to solve serious offenses.
Design/methodology/approach
Using case, investigative and organizational data collected from seven large police departments selected on the basis of their trajectory of index crime clearances, and measures of case characteristics, investigative effort and organizational best practices, this paper uses descriptive and inferential statistics to analyze AA investigations and case clearance.
Findings
Key findings include the following: trajectories of AA clearance vary across large agencies and covary with a measure of organizational best practices, and the relationship between investigative effort and case clearance can depend on organizational practices. The authors find that measures of investigative effort are either not related to case clearance or there is a negative association.
Research limitations/implications
Now that police researchers have a better understanding of AAs and their investigations, they need to test how this knowledge can be used to improve the quality of police investigations. Tests, preferably multi-agency randomized control trials, of new investigative strategies and organizational practices are needed.
Originality/value
This research is original in that it uses a multi-agency sample and crime, investigation and organizational measures to understand AA clearance.
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Andrea Tomo, Alessandro Hinna, Gianluigi Mangia and Ernesto De Nito
This study explores policies of collaborative governance between public and private actors through a specific case that sees the development of city areas previously abandoned or…
Abstract
This study explores policies of collaborative governance between public and private actors through a specific case that sees the development of city areas previously abandoned or landlocked. It employs the case study methodology, analyzing the specific case of San Vincenzo’s Pier in the port city of Naples. The analyzed case reveals that a collaborative public–private approach might overcome typical bureaucratic-public hurdles to the development of cities, especially their abandoned areas.
Cases of public–private collaboration have strongly increased in the last decade in order to overcome classic public failure and to develop a more participated form of governance; therefore, the research question is aimed to understand which are the possible policies to put in action for an effective collaborative governance among public and private actors. It offers practical implications for public managers by demonstrating that the development of policy networks, comprising both public and private actors, is necessary for developing new ideas and for overcoming typical limits of both private and public administrations.
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James Markey, Thomas Scott, Crystal Daye and Kevin J. Strom
Sexual assault investigations present uniquely challenging circumstances to detectives, and a small proportion result in arrest. Improving sexual assault investigations requires…
Abstract
Purpose
Sexual assault investigations present uniquely challenging circumstances to detectives, and a small proportion result in arrest. Improving sexual assault investigations requires expanding the evidence base to improve our understanding of how these investigations unfold and the factors associated with positive case outcomes, including the likelihood that an offender is arrested.
Design/methodology/approach
The authors abstracted data on 491 adult sexual assaults investigated by five large and midsized law enforcement agencies to describe the characteristics of sexual assault investigations and to explain the relationships between these characteristics and the likelihood that a suspect is arrested.
Findings
Overall, detectives move swiftly to investigate sexual assaults but tend to miss investigative opportunities that increase the likelihood of an arrest, like locating and processing the crime scene or pursuing interviews with key witnesses and leads. Sexual assaults typically lack physical evidence that can be used to identify and lead to an arrest of a suspected offender; when this evidence is present, the case is more likely to result in an arrest. Delayed reporting of the crime to law enforcement decreases the likelihood of a suspect being arrested, but the mechanisms are unclear.
Originality/value
Few studies have used a detailed data abstraction process for a large sample of cases from multiple law enforcement agencies to understand sexual assault investigations and their case outcomes. The results can improve practitioners' and researchers' understanding of sexual assault investigations, including those factors that increase the likelihood of a suspect's arrest.
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June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.
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Pei-Chi Kelly Hsiao, Tom Scott and Zeting Zang
This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss…
Abstract
Purpose
This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit expectation gap. we also test whether the determinants of voluntary sustainability assurance in NZ are consistent with international findings.
Design/methodology/approach
For 118 companies listed on the New Zealand Stock Exchange in 2020, we hand collected data on whether sustainability information was assured, subject matter assured, assurance level, outcome, provider, disclosure of detailed procedures, standard referenced and criteria applied. we then examine the influences of voluntary sustainability assurance using both univariate and regression analysis.
Findings
Approximately 20% of listed companies that disclosed sustainability information provide a sustainability assurance report, indicating low levels of assurance compared to international practices. we note that the presence of different forms of assurance and certification, placement of sustainability information before financial statements and the associated audit report and mixture of assurance levels potentially contribute to the audit expectation gap. Further, voluntary sustainability assurance practices are diverse, and there are notable differences between Big Four accounting firms and other providers in terms of assurance level and standard referenced. Consistent with prior studies, we find size and industry classification as two main drivers of voluntary sustainability assurance.
Originality/value
We contribute NZ-specific insights to the sustainability assurance literature. The findings on voluntary sustainability assurance practices and reflection on the audit expectation gap are timely and relevant to the new climate-related disclosure mandate and pending assurance requirements.
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Michelle Li, Diandian Ma and Tom Scott
New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors.
Abstract
Purpose
New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors.
Design/methodology/approach
We use a probit regression to investigate what firm characteristics are significantly associated with having a knight or dame on the board of directors.
Findings
We find 19 of 112 companies have a knight or dame on the board. These companies are bigger and have larger and more independent boards than other companies. We also find a knight or dame is more likely to serve in companies that have higher dividend yields.
Research limitations/implications
The generalisability of our results is limited by the small number of knights and dames on the boards of listed companies and our archival regression approach. Although we document an association, we cannot prove causation.
Originality/value
We show that directors with greater and easily visible reputational capital are more likely to supply their services to companies that mitigate risks to their reputation and protect minority shareholder interests.
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Pei-Chi Kelly Hsiao, Charl de Villiers and Tom Scott
This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.
Abstract
Purpose
This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.
Design/methodology/approach
Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF firms) and those that do not (non-IIRF firms). The samples range from 188 to 436 observations as alternative research designs, different matched samples and regression specifications, and several sensitivity analyses were conducted.
Findings
In markets where integrated reporting (IR) is not mainstream, voluntary IIRF adoption is more likely for firms with established sustainability practices. Such findings suggest that the IIRF is an incremental innovation for sustainability rather than an innovation that radically changes management and reporting practices. In Japan, where IR is mainstream, results show no observable differences between IIRF firms and non-IIRF firms. Consistent with the determinants results, this paper finds no evidence of associations between voluntary IIRF adoption and the information environment, the cost of equity or firm value. However, the additional analysis provides preliminary evidence suggesting capital market effects may differ for IIRF firms with higher sustainability or market performance.
Practical implications
This study offers useful insights into the current global debate on whether there is value in adopting the IIRF.
Originality/value
This study adds to the limited body of research on the determinants and consequences of voluntary IIRF adoption, offering insights for regulators, practitioners and proponents of IR. This study is the first to provide quantitative evidence of the influence sustainability practices have on voluntary IIRF adoption. Further, the results add to the current global debate on whether there is value in adopting the IIRF. This paper finds that voluntary IIRF adoption has no clear and distinct influence on disclosure practices and capital markets, suggesting there are no additional benefits from prioritising the promotion or adoption of the IIRF over other disclosure forms. Unless there are advancements supporting the implementation of integrated thinking and information connectivity, the potential for the IIRF to improve information quality may be limited to encouraging more non-financial disclosure and transparency in countries where integrated disclosures are not trending.