Arinola Adefila, Sean Graham, Lynn Clouder, Patricia Bluteau and Steven Ball
The purpose of this paper is to discuss the use of virtual reality (VR) for experiential learning in dementia training. People have different perceptions and understanding of what…
Abstract
Purpose
The purpose of this paper is to discuss the use of virtual reality (VR) for experiential learning in dementia training. People have different perceptions and understanding of what it is like to live with dementia, particularly those that are new to dementia care, whether in a professional capacity, or as a friend or family member. Arguably the most powerful way in which to enhance understanding is to give people a glimpse of what living with dementia might be like.
Design/methodology/approach
The myShoes project aimed to create a resource that would augment a virtual environment and expose the user to an experience that gives them a sense of what living with dementia might be like. The resource was created using the latest VR and game development software. A sample group of students from a mixed range of health professions tested the resource providing in depth feedback on its immediate impact and ideas for further development.
Findings
Notwithstanding the limited sample on which the simulation has been tested, carefully designing the activities and constructing a learning space that allows for reflection on being placed temporarily in another person’s shoes, appears to have enabled students to think beyond ‘treatment, to considering how the person might feel and altering their approach accordingly.
Research limitations/implications
This is a pilot study. More research using VR as a training resource is planned.
Practical implications
The study will support educational training, particularly that which uses virtual reality for clinicians and carers.
Social implications
The adoption of a VR approach to training formal and informal carers has potential to enhance empathy and improve holistic care of people with dementia.
Originality/value
The myShoes project adopts a novel approach to simulating the effects of dementia for training purposes.
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Sally Smith, Thomas N. Garavan, Anne Munro, Elaine Ramsey, Colin F. Smith and Alison Varey
The purpose of this study is to explore the role of professional and leader identity and the maintenance of identity, through identity work as IT professionals transitioned to a…
Abstract
Purpose
The purpose of this study is to explore the role of professional and leader identity and the maintenance of identity, through identity work as IT professionals transitioned to a permanent hybrid role. This study therefore contributes to the under-researched area of permanent transition to a hybrid role in the context of IT, where there is a requirement to enact both the professional and leader roles together.
Design/methodology/approach
The study utilised a longitudinal design and two qualitative methods (interviews and reflective diaries) to gather data from 17 IT professionals transitioning to hybrid roles.
Findings
The study findings reveal that IT professionals engage in an ongoing process of reconciliation of professional and leader identity as they transition to a permanent hybrid role, and they construct hybrid professional–leader identities while continuing to value their professional identity. They experience professional–leader identity conflict resulting from reluctance to reconcile both professional and leader identities. They used both integration and differentiation identity work tactics to ameliorate these tensions.
Originality/value
The longitudinal study design, the qualitative approaches used and the unique context of the participants provide a dynamic and deep understanding of the challenges involved in performing hybrid roles in the context of IT.
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The purpose of this paper is to investigate the impact of surveillance from civilian smartphones and police body-worn cameras (BWCs), procedurally just tactics, and legal…
Abstract
Purpose
The purpose of this paper is to investigate the impact of surveillance from civilian smartphones and police body-worn cameras (BWCs), procedurally just tactics, and legal culpability on individuals’ emotional reactions and willingness to comply during police interactions.
Design/methodology/approach
Data are used from two randomized factorial survey vignette experiments conducted with a national sample of Americans (n=962).
Findings
The presence of BWCs reduces reported fear in both vignettes, and also reduces reported anger in one vignette. In contrast, the presence of a smartphone is not significantly related to anger or fear. In both vignettes, non-procedurally just treatment increases reported fear and anger, and decreases intent to comply, with reported anger mediating the relationship between non-procedurally just treatment and compliance.
Originality/value
These findings suggest different forms of surveillance may have distinct effects on citizens’ reported emotional states and behavioral intentions. Further, the results corroborate research on the relationship between procedural justice and affect, and provide evidence procedurally just strategies may decrease crime directly by preemptively dampening non-compliance.
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Abstract
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Julie Stubbs, Sophie Russell, Eileen Baldry, David Brown, Chris Cunneen and Melanie Schwartz
Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper…
Abstract
Purpose
Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper aims to focus on income smoothing through research and development (R&D) management and examine whether and how income smoothing through R&D management affects credit rating agencies’ perception of firm risk.
Design/methodology/approach
The authors use financial statement data from the CRSP/Compustat Merged data set universe for the period from 1992 to 2019 after excluding financial and utility industries. The authors follow the model for credit ratings used in previous literature to test the hypothesis. Specifically, the authors use an ordered probit model to express credit ratings as a function of income smoothing attributes.
Findings
The authors find that R&D-based income smoothing improves a firm’s credit rating. However, the positive effect of R&D-based income smoothing on credit ratings is less than that of accruals-based income smoothing. This study also shows that the positive effect of R&D-based income smoothing is more pronounced for firms less subject to opportunistic incentives, further strengthening the notion that managers smooth earnings through R&D management to provide more informative earnings.
Originality/value
This study contributes to the income smoothing literature in several ways. First, the authors contribute to the research by showing that managers’ income smoothing activity through R&D management positively affects firms’ credit rating. Second, the authors also document the relative benefits of the two different income smoothing techniques in terms of improving credit agencies’ perception of firms’ creditworthiness.
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Owolabi Bakre, Sarah George Lauwo and Sean McCartney
The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs…
Abstract
Purpose
The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such as Nigeria.
Design/methodology/approach
The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory structures are arguably weak. The paper utilises archival data and interviews conducted with representatives of state bodies (elected politicians and officials) and professional accounting associations.
Findings
Results from two major reforms (the sale of government-owned residential properties in Lagos and the monetisation of fringe benefits for public officials) are presented. Despite the claim of the adoption of Western accounting standards, and in particular IPSAS 17, which requires full accrual accounting and the utilisation of fair value in property valuation, historical cost accounting appeared to have been mobilised to massively corrupt the process for the benefit of politicians, other serving and retired public officials and family members.
Originality/value
This study contributes to the current literature by providing evidence of the relationship between patronage, corruption and accounting in wealth redistribution in the patronage-based Nigerian socio-political and economic context.