From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities

PurposeThe paper examines integrated reporting (IR) practices of two Japanese universities and three South African universities by evaluating and comparing their 2019 integrated reports.Design/methodology/approachA multiple case study research method is used in this study.FindingsThe paper reveals that IR is in its infancy at the sample universities. Some universities have initiated disclosing information to their stakeholders on how they create value. However, the universities lack a comprehensive approach to integrating financial and non-financial information, thereby affecting the IR disclosure quality. The findings indicate that informal coercive pressure of South African universities is a primary driving factor that enables the universities to achieve a higher IR disclosure quality than their Japanese counterparts.Research limitations/implicationsThis paper argues that institutional theory is relevant for explaining the differences in IR practices of the universities in the two different jurisdictional settings.Practical implicationsThe research will be of interest to university administrators, policymakers, regulators and other stakeholder groups of universities. The assessment of integrated reports serves as a first step to help the universities improve IR practices as well as to facilitate the diffusion of IR in higher education institutions (HEIs) globally. There is also a need for universities to pay more attention to the storytelling of their value creation in future IR disclosures.Originality/valueIt is the first to assess the IR quality of the Japanese sample universities as well as the first to conduct a comparative analysis for IR practices of universities in two different jurisdictional settings that have adopted IR. The findings of this study add to the current scholarly debate on universities' ability to tell their stories on their value creation to stakeholders via integrated reports.

Modelling Personality Change During Extreme Exogenous Conditions

A Bayesian Study On Social Media Language During The First Wave of the COVID-19 Pandemic.Personality traits change over time, however research on it was sparse, since previous approaches were too time-consuming and expensive. Also, the necessary methodological complexity was beyond the capabilities of classical personality researchers, which resulted in contradictory results and lack of methodological standards. In this paper, we presented a simple and cost-effective method that overcame these restrictions.We introduced a machine learning approach for daily measurements to personality research, and developed a bespoke Bayesian algorithm to analyse the observed change. This resulted in uncovering concrete points of regime-shift that overlapped with relevant exogenous events for a Japanese sample of social media users.With it, we showed that personality measures displayed significant elasticity under extreme exogenous conditions during the first wave of COVID-19 and the subsequent societal countermeasures, which can be interpreted as a temporary shift from normal expression of latent psychological traits z to their respective emergency expression ze.Concretely, we found that the group of top 25% Conscientiousness users displayed a significant change in the FFM factors Agreeableness and Extraversion. We finally compared our findings with those from similar studies in other cultures, and discussed generalisability as well as future qualitative and quantitative directions for research.

Development and Validation of the Purity Orientation–Pollution Avoidance Scale: A Study With Japanese Sample

The moral foundations theory (MFT) proposes that there are five moral foundations that work as the standard to make moral judgments. Among them, the purity foundation is a complex concept. It is considered to be a distinctive foundation compared with the other ones partly because it involves religious beliefs. The assumption underlying the purity foundation is Christian beliefs, so the MFT was developed and made prevalent mostly in the Western cultures. However, because of that assumption, cultural differences in perceiving the purity foundation should be observed with a non-Western sample, such as Japan. It would be important to discuss and clarify the Japanese unique aspect of their orientation toward the pure and impure. We constituted a scale to measure people's tendency toward purity orientation–pollution avoidance (POPA), based on the purity/sanctity subscale of the MFT. For validation, we administered several scales along with POPA. In Study 1, we developed the scale and measured the relationship between the degree of one's POPA, disgust, and animism. We identified four factors as POPA subscales. In Study 2, we investigated the test–retest reliability of POPA and conducted questionnaire surveys to measure attitudes toward paranormal phenomena and the degree of concern for each of the moral foundations. The results showed the validity of the scale, based on the moderate correlations with other scales. The POPA can be a promising tool to better understand the phenomena involving the purity foundation in a Japanese context.

Exploration of the Spanish Version of the Attachment Style Questionnaire: A Comparative Study between Spanish, Italian, and Japanese Culture

Nowadays, there are several human attachment measures, most in the form of questionnaires that assess adult attachment styles. This study investigates the use of Feeney, Noller, Hanrahan, Sperling and Berman’s five-factors Attachment Style Questionnaire (ASQ, 1994), based on Bartholomew’s four-factors model (1991), and Hazan and Shaver’s three-factors model (1987). Nevertheless, no robust study has explored the ASQ questionnaire in Spanish compared to other cultures, such as Italian and Japanese. Therefore, the linguistic translation of the Spanish version of the ASQ was performed, based on the back-translation methodology. The results indicate that 5-factors ASQ Spanish version explains 43.67% of the variance, similar to the original English-Australian ASQ version. The Italian and Japanese versions explain 49.37% and 52.27% of the variance, respectively. No age correlation for any ASQ factors in the Japanese sample was found; meanwhile, the Spanish and Italian cultures showed a positive correlation with age and “Confidence” and negative correlation with age and “Relationships as Secondary” ASQ factors. Some transcultural differences and possible research approaches are addressed.

Validating the Pro-Environmental Behavior Task in a Japanese Sample

Controlled experimentation is critical for understanding the causal determinants of pro-environmental behavior. However, the potential of experimental pro-environmental behavior research is limited by the difficulty to observe pro-environmental behavior under controlled conditions. The Pro-Environmental Behavior Task (PEBT) was developed to address this limitation by facilitating the experimental analysis of pro-environmental behavior in the laboratory. Previous studies in Belgian samples have already supported the validity of the PEBT as a procedure for the study of actual pro-environmental behavior. Here, we aimed for a cross-cultural replication of this finding in a sample of N = 103 Japanese college students. Along the lines of previous studies, we found PEBT choice behavior to be sensitive to within-subject manipulations of its behavioral costs and environmental benefits. This implies that participants take these consequences into account when choosing between PEBT options. In addition, we showed, for the first time, that such consequence effects can also be detected in a less powerful between-subjects design. These results support the generality of consequence effects on PEBT choice behavior as well as the validity and utility of the PEBT for use in samples from different cultural backgrounds.

The Associations Between Sensory Processing Sensitivity and the Big Five Personality Traits in a Japanese Sample

Sensory processing sensitivity (SPS) is a temperament trait characterized by deeper processing of sensory information, being easily overstimulated, stronger emotional reactivity, and more awareness of subtle stimuli. Many studies on Western samples have associated SPS and/or its three components (i.e., low sensory threshold [LST], ease of excitation [EOE], and aesthetic sensitivity [AES]) with the Big Five personality traits, but cultural factors may influence these relationships. This study surveyed a Japanese sample ( N = 1,626) to investigate the associations. Bivariate correlation analyses found that AES had a negatively weak correlation with neuroticism, while it was positively correlated with openness (strongly), extraversion, agreeableness (moderately), and conscientiousness (weakly). LST and EOE had strong positive correlations with neuroticism and moderate negative or weak correlations with the other four traits. The canonical correlation analysis revealed commonality between the constructs of about 55%. While some results were consistent with those of the former studies, others were not. The results contrary to studies on Western samples might be explained by the differences between collectivist and individualist cultures, biological differences, and/or measurement weaknesses.