Understanding reporting boundaries in annual reports: a conceptual framework

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lyndie Bayne
Keyword(s):  
Conceptual Framework ◽  
Conceptual Understanding ◽  
Design Methodology ◽  
Conceptual Development ◽  
Document Analysis ◽  
Qualitative Approach ◽  
Annual Reports ◽  
Comprehensive Description ◽  
Content Type ◽  
Rules And Principles

PurposeThe purpose of this paper is to enhance conceptual understanding of reporting boundaries in corporate annual reports by developing a conceptual framework of the rules and principles, referred to here as dimensions, underlying boundaries. A total of nine contemporary regulations/guidelines are compared in terms of the boundary dimensions identified to illustrate similarities and differences in boundary concepts.Design/methodology/approachTo develop a conceptual framework of reporting boundary dimensions, academic and industry literature were analysed to identify boundary dimensions. Thereafter, nine contemporary regulations/guidelines were compared in terms of these dimensions. A qualitative approach was taken including document analysis and content analysis.FindingsA total of 10 key boundary dimensions were identified through analysis of academic and industry literature. Each dimension represents a continuum along which regulations/guidelines can position themselves. Taken together, the 10 dimensions provide a comprehensive description of the chosen boundary concept.Originality/valueThe paper contributes to accounting theory by providing a holistic conceptual framework of dimensions relating to reporting boundaries, thus answering calls for more conceptual development of the boundary construct. The conceptual framework and comparison of contemporary regulations/guidelines adds to scarce literature considering financial and non-financial boundaries simultaneously, which is relevant for annual reports. From a practical perspective, the paper brings renewed visibility to boundaries with implications for preparers, users, standard setters and auditors of annual reports.

Exploring perceptions of technology’s impact on academic misconduct

2015 ◽  
Vol 7 (1) ◽  
pp. 32-42
Author(s):  
Angela A. Walters ◽  
Melissa J. Hunsicker-Walburn
Keyword(s):  
Student Perceptions ◽  
Design Methodology ◽  
Document Analysis ◽  
Academic Misconduct ◽  
Qualitative Approach ◽  
Student Response ◽  
Policy And Practice ◽  
Innovative Teaching ◽  
Content Type

Purpose – The purpose of this paper is to explore faculty and students’ perceptions on the issue of technology-facilitated academic misconduct contemporaneously; to gain insight as to how current technologies contribute to academic misconduct, and how perceptions influence policy and practice. Design/methodology/approach – An interpretive qualitative approach was used to explore participants’ perceptions. Data were collected through observations, interviews, and document analysis. Findings – Results suggest that while faculty restrict technology in order to decrease opportunity for students to engage in academic misconduct, such technology restrictions may contribute to an increase in student rationalization. Faculty perceive that the restrictions reduce the instances of academic misconduct by reducing the opportunity technology affords. Student perceptions reflect an increase in rationalization that may result in an increase in academic misconduct that seems to be a student response to restrictive policies. Efforts to reduce academic misconduct may need to focus more on positive and proactive approaches to integrating technology rather than restricting or policing technology. Originality/value – Few studies have explored both faculty and student perceptions about the role of technology and its impact on academic misconduct contemporaneously, and few attempts have been made to qualitatively assess these issues. Findings may help guide the development of innovative teaching practices that embrace technology and provide incentives for faculty to adapt their instructional methods.

Reporting misdemeanors in the workplace: analysing enablers using modified TISM approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Smita Gupta ◽  
Kanika T. Bhal
Keyword(s):  
Conceptual Framework ◽  
Conceptual Understanding ◽  
Design Methodology ◽  
Ethical Decision ◽  
Moral Identity ◽  
Review Of Literature ◽  
Interpretive Structural Modeling ◽  
Content Type ◽  
Personal Cost ◽  
Unethical Practices

PurposeIn the scope of the immense growth of corporate frauds and scandals, reporting unethical practices could be considered as an important mechanism to control them and ultimately improve organizational quality. To this end, this study proposes the conceptual framework comprising the enablers impacting employees' tendencies and behaviors to reporting misdemeanor in the workplace.Design/methodology/approachSystematic review of literature has been carried out. To understand the complexities among various enablers and to analyze their driving power and contingencies, a modified total interpretive structural modeling (TISM) approach has been adopted.FindingsThe findings indicate that enablers such as moral identity (MI) and job satisfaction (JS) having higher driving power (come at the bottom of the hierarchy) are relatively more important. Furthermore, perceived personal cost (PC), moral courage (MC), self-efficacy (SE) and anger have high dependent power of factors. Finally, the paper provides two paths that can lead to whistleblower's ethical decision.Research limitations/implicationsA conceptual framework delivered in this paper requires to test against the field data. However, the conceptual understanding of driving enablers paves the way to top management in recruiting and hiring people in the workplace.Originality/valueThis study represents the first attempt to apply TISM for whistleblowing phenomenon. It provides a comprehensive conceptual framework in order to address the relative importance of various individual enablers in developing reporting tendencies against misdemeanors.

Multi-stakeholder partnerships: a catalyst to achieve sustainable development goals

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gabriel Eweje ◽  
Aymen Sajjad ◽  
Shobod Deba Nath ◽  
Kazunori Kobayashi
Keyword(s):  
Sustainable Development ◽  
Conceptual Framework ◽  
Conceptual Understanding ◽  
Conceptual Development ◽  
Sustainable Development Goals ◽  
Content Type ◽  
The Sustainable Development ◽  
Development Goals ◽  
Stakeholder Partnerships ◽  
Multi Stakeholder

PurposeThe purpose of this paper is to critically examine the concept of multi-stakeholder partnerships in relation to the United Nations' sustainable development goals and propose a renewed multi-stakeholder partnerships framework that enables the implementation of the sustainable development goals.Design/methodology/approachThis paper employs an integrative review methodology to assess, critique and synthesize the extant literature on the multi-stakeholder partnerships and sustainable development goals.FindingsWe propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.Research limitations/implicationsWe propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.Originality/valueWe contend that this is one of the few early papers that contributes to the conceptual development of a collaborative multi-stakeholder partnerships paradigm by which such partnerships are formed and institutionalized among multiple interacting sectors to achieve the sustainable development goals.

Do Islamic rural banks consider Islamic morality in assessing credit applications?

2018 ◽  
Vol 9 (4) ◽  
pp. 498-513 ◽  
Author(s):  
Mahfud Sholihin ◽  
Ahmad Zaki ◽  
Aviandi Okta Maulana
Keyword(s):  
Focus Group ◽  
Mixed Method ◽  
Design Methodology ◽  
Document Analysis ◽  
Qualitative Approach ◽  
Exploratory Analysis ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Content Type ◽  
Credit Analysis

Purpose This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments. Design/methodology/approach To achieve the objective, the authors conduct an exploratory analysis of data gathered through document analysis, focus group discussions and interviews with Islamic rural banks stakeholders. Additionally, the authors conduct a survey to validate the findings. Findings The authors find that while Islamic rural banks conduct conventional credit analysis using 5Cs (character, capacity, collateral, capital and conditions), the banks also consider Islamic morality in their credit decisions. They emphasise several indicators such as reputation for keeping promises to customers, to suppliers, to neighbours and the Islamic character (akhlaq) of the credit applicants. Overall, the authors conclude that Islamic rural banks consider Islamic morality in their credit assessments. Originality/value To the best of the authors knowledge, this is the first study using a mixed method of quantitative and qualitative approach to investigate how Islamic rural banks assess the credit applications. In particular, this study examines whether Islamic rural banks consider Islamic morality in their credit decisions.

scholarly journals Research libraries and the internet

2014 ◽  
Vol 70 (2) ◽  
pp. 202-220 ◽  
Author(s):  
Niels Ole Finnemann
Keyword(s):  
Digital Media ◽  
Conceptual Understanding ◽  
Knowledge Production ◽  
Design Methodology ◽  
Conceptual Development ◽  
Historical Analysis ◽  
Content Type ◽  
Research Libraries ◽  
New Research

Purpose – The purpose of this paper is to improve comprehension of some of the intricate interrelations between research libraries, the role of media and the knowledge production system. Design/methodology/approach – This paper establishes arguments from a historical analysis of stages in the conceptual development of digital media and stages in the digitization of library functions. The historical approach leads to some discussions and forecasts of the future of research libraries. Findings – Digital media have a disruptive, revolutionary potential, but path dependency is often a modifying component in the historical development. This is demonstrated in different stages of the development of the interrelationship between digitization, digital media and research libraries. Digital media become disruptive due to the strength of the historical dynamic, rather than as a result of particular agencies. Today the historical dynamic has reached a point where all institutions concerned with knowledge handling will have to redefine themselves. Research libraries are gradually incorporated into a number of new “research infrastructures” which are being built around different kinds of data materials, and each research library may specialize according to some sort of coordinated criteria. Originality/value – This paper demonstrates new openings to a theoretical and conceptual understanding of the interrelationship between digital media and developments of research libraries.

Mindfulness for teachers: notes toward a discursive cartography

2019 ◽  
Vol 48 (1) ◽  
pp. 91-108
Author(s):  
Remy Low
Keyword(s):  
Conceptual Framework ◽  
Design Methodology ◽  
Teacher Educators ◽  
Teacher Educator ◽  
Entry Point ◽  
Historical Research ◽  
Educational Researcher ◽  
Content Type ◽  
Discursive Formation ◽  
Heuristic Device

Purpose For the interested teacher, teacher educator and educational researcher seeking an entry point into how mindfulness relates to teachers’ work, the burgeoning and divergent appeals for the relevance of mindfulness to teachers can be bewildering. The purpose of this paper is to offer teachers, teacher educators and educational researchers a conceptual framework for understanding the different orientations and sources of mindfulness as it has been recommended to teachers. Design/methodology/approach Using Foucault’s (1972) concept of “discursive formations” as a heuristic device, this paper argues that mindfulness as pitched to teachers can be helpfully understood as arising from three distinct orientations. Findings Statements about mindfulness and its relevance to teachers emerge from three distinct discursive formations – traditional, psychological and engaged – that each constitute the “problem” faced by teachers respectively as suffering, stress or alienation. Specific conceptions of mindfulness are then advanced as a solution to these problems by certain authoritative subjects and institutions in ways that are taken as legitimate within each discursive formation. Originality/value Apart from offering a historical and discursive mapping of the different discursive formations from which mindfulness is pitched to teachers, this paper also highlights how each of these orientations impies a normative view of what a teacher should be. Suggestions for further historical research are also offered along the lines of genealogy, epistemology and ontology.

Exploring the boundaries of rhetoric

2014 ◽  
Vol 27 (5) ◽  
pp. 793-806 ◽  
Author(s):  
Eduard Bonet
Keyword(s):  
Social Sciences ◽  
Conceptual Framework ◽  
Design Methodology ◽  
The Self ◽  
History Of Rhetoric ◽  
Content Type ◽  
History Of ◽  
Practical Development ◽  
The Subject

Purpose – The purpose of this paper is to examine how the boundaries of rhetoric have excluded important theoretical and practical subjects and how these subjects are recuperated and extended since the twentieth century. Its purpose is to foster the awareness on emerging new trends of rhetoric. Design/methodology/approach – The methodology is based on an interpretation of the history of rhetoric and on the construction of a conceptual framework of the rhetoric of judgment, which is introduced in this paper. Findings – On the subject of the extension of rhetoric from public speeches to any kinds of persuasive situations, the paper emphasizes some stimulating relationships between the theory of communication and rhetoric. On the exclusion and recuperation of the subject of rhetorical arguments, it presents the changing relationships between rhetoric and dialectics and emphasizes the role of rhetoric in scientific research. On the introduction of rhetoric of judgment and meanings it creates a conceptual framework based on a re-examination of the concept of judgment and the phenomenological foundations of the interpretative methods of social sciences by Alfred Schutz, relating them to symbolic interactionism and theories of the self. Originality/value – The study on the changing boundaries of rhetoric and the introduction of the rhetoric of judgment offers a new view on the present theoretical and practical development of rhetoric, which opens new subjects of research and new fields of applications.

Ethical consumers' brand avoidance

2014 ◽  
Vol 23 (2) ◽  
pp. 114-120 ◽  
Author(s):  
Anne Rindell ◽  
Tore Strandvik ◽  
Kristoffer Wilén
Keyword(s):  
Design Methodology ◽  
Well Being ◽  
Two Dimensions ◽  
Qualitative Approach ◽  
Specific Group ◽  
Content Type ◽  
Ethical Concerns ◽  
Ethical Consumers ◽  
Consumer Values ◽  
Practical Implications

Purpose – The purpose of this paper is to explore ethical consumers' brand avoidance. The study contributes to brand-avoidance research by exploring what role consumers' ethical concerns play in their brand avoidance. Design/methodology/approach – A qualitative approach is adopted by interviewing 15 active members of organizations that represent ethical concerns for the well-being of animals, the environment and humans. Findings – The study indicates that consumers with a strong value-based perspective on consumption (such as ethical consumers) may reject brands in two different but interrelated ways. In essence, the study reveals characteristics of brand avoidance that have not been discussed in earlier research, in terms of two dimensions: persistency (persistent vs temporary) and explicitness (explicit vs latent). Practical implications – The study shows the importance of considering the phenomenon of brand avoidance, as it may reveal fundamental challenges in the market. These challenges may relate to consumer values that have not been regarded as important or that have been thought of as relating only to a specific group of consumers. Originality/value – The ethical consumers' views represent new insights into understanding brand avoidance.

A conceptual framework to address barriers to knowledge management in project-based organizations

2014 ◽  
Vol 7 (2/3) ◽  
pp. 98-119 ◽  
Author(s):  
Peyman Akhavan ◽  
Mohammad Reza Zahedi ◽  
Seyed Hosein Hosein
Keyword(s):  
Knowledge Management ◽  
Conceptual Framework ◽  
Design Methodology ◽  
Previous Literature ◽  
Content Type ◽  
Stepping Stone ◽  
Iranian Context ◽  
Level Of Importance ◽  
Practical Implications

Purpose – The purposes of this study are to identify, classify and prioritize knowledge management (KM) barriers in an Iranian project-based organization (PBO) and to present a conceptual framework for improving attitudes to KM in the Iranian context. Design/methodology/approach – After studying previous literature on the topic, initial barriers of KM in PBOs were extracted. Then, a list of barriers of KM in the aforementioned organizations was finalized by interviewing experts in KM. After that, the barriers were prioritized using a questionnaire. Finally, a conceptual framework for successfully tackling KM barriers was presented. Findings – In this article, barriers of KM in PBOs have been divided into five categories: individual, organizational, technological, contextual, and inter-project. Then a three-layered conceptual framework has been presented which describes how the barriers of KM in PBOs may be removed progressively. Practical implications – The prepared and prioritized list of barriers of KM in PBOs is a stepping stone and a guideline for managers in PBOs which will enable them to identify barriers of KM in their own organizations and resolve them and improve KM in their organizations. It also serves as a useful base for researchers to expand further research concerning barriers of KM in PBOs. Originality/value – This article is probably the first article which has identified barriers of KM via interviews and questionnaires carried out in 50 active PBOs which had a KM section. The article also presents a three-layered framework for lowering barriers of KM, which can be applied step by step after considering the level of importance of each one identified.

Telework amidst the COVID-19 pandemic: effects on work style reform in Japan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masahiro Hosoda
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Document Analysis ◽  
Environmental Barriers ◽  
State Of Emergency ◽  
Content Type ◽  
Work Style ◽  
The Government ◽  
Japanese Companies ◽  
Insight Into

Purpose This study aims to examine how the COVID-19 pandemic affected telework initiatives in Japanese companies and investigate the factors that affect telework based on the technology, organization and environment (TOE) model, through the analysis of published documents. Design/methodology/approach Document analysis was adopted. Documents were collected from English news articles in the Nikkei Asian Review and Nikkei Asia which cover Japan's economy, industries and markets. The results of surveys by the Persol Research Institute and Tokyo Chamber of Commerce and Industry were also provided to discuss factors promoting and hindering telework. Content analysis was adopted to analyse the documents. Findings COVID-19 had an unavoidable impact on the implementation of telework that the government had previously failed to instigate. Japanese listed companies tend to implement telework, whereas small- and medium-sized companies are struggling. The ratio of telework has been low even after the declaration of the state of emergency because there exist organizational, technological and environmental barriers to telework in Japan. Originality/value This study contributes to discussions on work style reform by focusing on the impacts of the COVID-19 pandemic on telework. This research also gives new insight into operationalization of telework in organizations not only in Japan but also in other countries known for low rates of telework and inflexible work styles such as Korea.

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