Management accounting tools for failure prevention and risk management in the context of Indian innovative start-ups: a contingency theory approach

Purpose This paper aims to analyse various failures that Indian innovative start-ups (ISs) are exposed to and proposes interventions from management accounting tools (MATs) that can tackle their failure-causing risks. This paper justifies the applicability of contingency theory (CT) for applying MATs for failure prevention and risk management. Design/methodology/approach This paper uses multimethod research while undertaking two sequential studies. The methods include a Survey via semi-structured interviews of 51 specialists and media reports and the Delphi method. Findings Reasons for the failures of Indian ISs have been identified and grouped based on eight broad underlying risk factors. Appropriate MATs relevant to ISs have been identified and examined by relating them with the risk factors underlying failure. Applicability of CT is shown while using the MATs for failure prevention and risk management of ISs. Research limitations/implications This study is limited to the Indian context. Empirical validation of the applicability of MATs for each type of failure along the lifecycle stages of ISs needs to be undertaken. Practical implications Founders/owners of ISs can use this conceptual framework to tackle the risks underlying the failure of their firms. Policymakers can introduce appropriate policies to enhance the survival of ISs. Researchers can further explore the application of CT for failure prevention and risk management of ISs. Originality/value A conceptual framework has been developed relating failure-causing risk factors relevant to ISs and appropriate MATs, which justifies the applicability of CT.

METACOGNITIVE AWARENESS OF LISTENING STRATEGIES AND PERCEPTION OF LISTENING SKILL DURING REMOTE LEARNING

The online classes associated with the Covid-19 pandemic have resulted in the magnitude of remote learning of ESL (English as a second language). Sustaining the quality of teaching and learning of listening skills has become more challenging for everyone. Listening is one of the fundamental skills to acquire knowledge in an academic setting. Every instructor and learner need to perceive that listening is not an innate skill, understand the processes involved in listening comprehension, and integrate strategies while listening. The present study explores Metacognitive Awareness of Listening Strategies (MALS) and students’ perceptions about learning listening skills during remote learning. The current study was conducted through a multimethod research design where both quantitative and qualitative data were involved. Two instruments were utilised, which are the Metacognitive Awareness of Listening Questionnaire (MALQ) and the online discussion board. The participants were chosen based on simple random sampling consisting of 51 pre-university students enrolled in the Science Foundation programme in the 2020/2021 session. The first part of the results depicted students had an average level of MALS with directed attention strategies as the factor with the highest average. The second part of the results reported that students who scored a higher average score of MALS tend to use problem-solving strategies. Lastly, the board postings were analysed thematically and categorised to three different themes which are challenges, strategies, and activities of learning skills. It is hoped that this study will shed light on empirical strategies and evidence of listening practices during online classes. Both teachers and learners may have clearer insights on how to manage listening comprehension effort and use learning inherent to tackle remote learning.

Economic Sanctions in Criminal Justice

Economic sanctions are court-imposed financial obligations aimed at punishing offenders (fines), funding the government (costs/fees, forfeitures), and compensating victims (restitution). This book examines economic sanctions in the United States, with a focus on the multilevel, multimethod research my students and I conducted in Pennsylvania. The 15 studies described in the book are multiplistic in terms of academic discipline (social psychology, criminology, law), levels of analysis (individual, county, state), actors within the system (victims, offenders, probation officers, district attorneys, judges), type of process involved (imposition, payment, rearrest), and research methods (analyses of state-level computerized archives, coding of county-level paper court and probation records, surveys of individuals, a field-experiment, and follow-up involving probationers). Most of the studies examined the imposition, payment, and effect of paying restitution. Research across methods indicated that offenders are often unable to pay their court-ordered sanctions, that restitution is generally not paid in full, and that both offenders and victims are responsive to procedural justice. Experimental results indicated that randomly assigned probationers delinquent in making payments who received letters informing them of the restitution amounts they owed were more likely to pay restitution and less likely to commit a new crime as compared to randomly assigned delinquent probationers who did not receive letters or who received letters giving them a rationale for payment. Three policy recommendations are made concerning what is fair and effective for victims, offenders, and society: (1) mandating restitution, (2) making fines contingent on ability to pay, and (3) ending the imposition of costs and fees.

Komparasi Pemikiran Yunani dan Yesus Kristus tentang Perempuan

This article explores the views on woman by comparing Greek-rooted thoughts prevailed upon the the Greek, Romans, and Jewish antiquities with Jesus Christ’s perspective, especially those written in the Synoptic Gospel and the Gospel of John. This study uses the multimethod research to gain a more thorough understanding about the issue. The integrative literature review is used to get insight on Greek philosophy’s perspective on woman and its influences on the thoughts existed in the Romans and Jewish antiquities. Meanwhile, the narrative-analysis method is used to gain understanding about Jesus Christ’s perspective on woman. This study concludes that the Son of God opposes various Greek-rooted thoughts on woman and shows that woman is God’s worthy creature and the heir of His promises for humanity.Abstrak: Tulisan ini menelaah pandangan tentang perempuan melalui komparasi antara perspektif yang berakar dari pemikiran Yunani yang terdapat di tengah masyarakat Yunani, Romawi dan Yahudi kuno dengan pandangan Yesus Kristus tentang perempuan yang terdapat di Injil Sinoptik dan kitab Yohanes. Digunakan cara penelitian multi-metode dalam kajian ini untuk mendapatkan pemahaman yang lebih menyeluruh tentang isu ini. Metode studi pustaka dengan pendekatan integratif digunakan untuk menelaah perspektif terhadap perempuan dalam pemikiran Yunani kuno dan pengaruhnya pada pemikiran Romawi dan Yahudi kuno. Sementara itu, metode analisis naratif digunakan untuk melihat pandangan Yesus Kristus tentang perempuan yang terdapat di Injil Sinoptik dan kitab Yohanes. Dari penelaahan ini disimpulkan bahwa Sang Anak Allah menentang berbagai pemikiran yang berakar dari filsafat Yunani dan justru menunjukan bahwa perempuan adalah ciptaan Allah yang berharga dan merupakan pewaris janji-janji-Nya bagi umat manusia.

Union Affiliation and Civic Engagement: Teachers in Bogotá, Colombia

ABSTRACTDo labor unions still motivate their members to participate in politics, or have social and economic changes undermined their political importance? This question is important to revisit, as globalization and economic reform have weakened many popular sector organizations in Latin America, reducing some to mere patronage machines. This article examines the case of the teachers’ union in Bogotá, Colombia to assess whether and how labor unions are able to promote the political activation of their members. Employing a multimethod research design that begins with a quantitative analysis of a survey of Colombian teachers, this study finds that union affiliation is associated with higher levels of motivation to vote. It then uses evidence from interviews to show how union advocacy and internal elections for leadership positions shape political behavior, contributing to civic engagement. This research engages with broader debates about democratic quality and political representation in contemporary Latin America.

Public health leadership: Competencies to guide practice

In 2013, the Community Health Nurses of Canada in partnership with the Canadian Institute of Public Health Inspectors and the Manitoba Public Health Managers Network received funding from the Public Health Agency of Canada to develop a set of interdisciplinary leadership competencies for seven public health disciplines. The Leadership Competencies for Public Health Practice in Canada project comprised a multimethod research approach that included a scoping literature review, on-line survey, webinar-based focus groups, and a modified Delphi process. The 49 leadership competencies for public health practice were organized according to the LEADS Canada capabilities. The leadership competencies extend the core public health competencies and discipline-specific competencies and reflect foundational values of public health. The leadership competencies can be applied to professional development pathways, mentoring programs, and performance appraisals to advance public health practice. How these competencies have been enacted by public health leaders during the COVID-19 pandemic is discussed.

Capacity Development of Local Self-Governments for Disaster Risk Management

The objective of this research was to examine the capacity development of local self-governments in the field of disaster risk management (DRM). This quantitative research examines the degree of implementation of strategic, legislative, and institutional frameworks, as well as the capacity of local authorities to apply related policies through five analytical scopes: (1) degree of preparedness and legal framework; (2) financial framework; (3) policy aspects; (4) cooperation and partnership; (5) communication. The ability of municipalities and towns to respond to disasters was also analyzed and compared. In this paper, our initial hypothesis was that the effective implementation of the concept of DRM policy in towns of Serbia requires the continual strategic, tactical, and operational transformation of the public administration and public management system in order to strengthen the capacity of local self-governments for disaster prevention, preparation, response, and recovery. This multimethod research was conducted over the period of 2014–2017 and included the following two target groups: (a) heads of disaster sectors in local self-government units (mayor) and (b) employees of the DRM sector in local self-government units. The results of this research will enable decision makers to successfully respond to challenges and help to improve the capacity of local self-governments and public local administrations within the scope of DRM in the Republic of Serbia, based on the principles of prevention and proactive action, coordination, cooperation, partnership, and responsibility.

Residential Constraints and the Political Geography of the Populist Radical Right: Evidence from France

What explains variation in populist radical right (PRR) support within Western democracies? Specifically, why is contemporary PRR support often and increasingly stronger in areas seemingly detached from the effects of globalization, transnationalism, or immigration, the key issues these parties emphasize? This study articulates a theory of residential constraints to deepen understanding of these spatial patterns. I hypothesize that when citizens are residentially constrained—that is, when their means of reacting to local conditions and “voting with their feet” are limited—they are more likely to support PRR parties. To test this claim, I use a multimethod research design and exploit both quantitative and qualitative evidence from France, an important case of long-standing and geographically divided PRR support. I demonstrate that the PRR performs well in areas where locals’ access to services and opportunities is compromised and where opportunities and incentives to relocate are blocked by residential constraints. Residential constraints thus generate a set of relative economic grievances and render them highly salient in localities that may otherwise appear unaffected by more objective hardships and structural decay.