Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States)

This paper evaluates a texture-based approach developed by Sydserff and Weetman (1999), to examine corporate annual report narratives. This is achieved by using the texture index to evaluate information content (which includes readability) in accounting narratives. Specifically, we examine the letter to shareholders of reports from Australia, Hong Kong and the United States.

We suggest a texture-based evaluation provides a robust measure of narrative quality due to the incorporation of readability and content analysis. The ability to measure content quality assists in promoting accountability, with the aim of improving usefulness of corporate
information and disclosures, and greater investor confidence in capital markets.

This paper also investigates these exploratory results to consider variations in quality between different countries. Considerable differences were found between the countries with Hong Kong reports generally superior. These tentative findings provide a small contribution to the comparative annual report literature and the emerging area of narrative evaluation.

Marketing readiness of websites and organisational performance in Australia and New Zealand: a discussion of pre-test findings

The Web played a role in the burst of economic activity that occurred in the late 1990s that saw company values dramatically rise and fall, business and government processes reshaped, traditional marketing media challenged, and much written concerning the benefits to customers from the adoption of what was initially termed e-commerce. Initial empirical studies of Australian and New Zealand business and government use of the Web found that while the Web was used for marketing communication, it was not as favoured as trade press reports suggested as a marketing transaction channel, nor for relationship management. This paper, which reports the findings of a pre-test of the self-administered online questionnaire stage of a three-phase study, suggests that little has changed in organisational use of the Web in Australia and New Zealand since the late 1990s, even among high network traffic organisations. The pre-test findings reported do not present a clear picture concerning the influence of strategic use of traditional and online marketing mix elements on organisational performance. Analysis employing a Marketing Readiness of Website Indicator (MRWI) content analysis tool is shown not to predict organisational performance as hypothesised.

Who speaks on footballers and sexual assault? A gender analysis of sports reporting

The recent spate of sexual assault allegations made against Australian Football League (AFL) players has generated intense media scrutiny and public concern. Following from similar highly publicised allegations directed at the National Rugby League, these incidents have engendered significant debates around sexism and football culture in the popular press. It is the media’s response to allegations of sexual assault made against AFL footballers that will be analysed here. This study offers a content analysis of articles from the sport sections of two major Australian newspapers, The Age and the Herald-Sun, with the aim of assessing the prevalence of women’s perspectives on the issue of player misconduct and whether the gender of the reporter has any bearing on gender stereotyping in sport reporting. By assessing how the phenomenon of player misconduct has been covered in sport news, this paper evaluates the media’s role in changing dominant attitudes and perceptions of gender relations in Australian society.

Message framing : keeping practitioners in the picture

Purpose – The purpose of this paper is to explore how message framing is commonly used by magazine advertisers.

Design/methodology/approach – Following the classification suggested by Levin et al., the frequency and nature of message framing in magazine advertising is explored using a content analysis of 2,864 advertisements in a sample of popular US magazines.

Findings – Results suggest a lack of consistency between marketing practice and academic findings. Contrary to academic recommendations, advertisers used positive framing in almost all advertising messages. Further, the use of attribute framing and combined attribute and goal framing was more popular than pure goal framing

Research limitations/implications – Although the findings are limited by a judgement sample of US magazines, they do suggest the need for academics to conduct more research on the effectiveness of combined attribute and goal framing techniques.

Practical implications – Of equal importance is the need for practitioners to explore the potentiality of negative framing in their advertising content.

Originality/value – Adopting the Levin et al.'s typology, this paper highlights the need for advertising researchers to engage with practitioners to try to understand current industry practice with regard to message framing. The inconsistencies revealed in this paper point to either an insufficient understanding of message framing by one or both parties or the need for better communication between the two.

Rethinking a learning environment strategy

I have committed a significant period of time (in my case five years) to the purpose development of learning environments, with the belief that it would improve the self-actualisation and self-motivation of students and teachers alike. I consider it important to record and measure performance as we progressed toward such an outcome. Education researchers and practitioners alike, in the higher (university/tertiary) education systems, are seeking among new challenges to engage students and teachers in learning (James, 2001). However, studies to date show a confusing landscape littered with a multiplicity of interpretations and terms, successes and failures. As the discipline leader of the Information Technology, Systems and Multimedia (ITSM) Discipline, Swinburne University of Technology, Lilydale, I found myself struggling with this paradigm. I also found myself being torn between what presents as pragmatic student learning behaviour and the learner-centred teaching ideal reflected in the Swinburne Lilydale mission statement. The research reported in this folio reflects my theory and practice as discipline leader of the ITSM Discipline and the resulting learning environment evolution during the period 1997/8 to 2003. The study adds to the material evidence of extant research through firstly, a meta analysis of the learning environment implemented by the ITSM Discipline as recorded in peer reviewed and published papers; and secondly, a content analysis of student learning approaches, conducted on data reported from a survey of ‘learning skills inventory’ originally conducted by the ITSM Discipline staff in 2002. In 1997 information and communication technologies (ICT) were beginning to provide plausible means for electronic distribution of learning materials on a flexible and repeatable basis, and to provide answers to the imperative of learning materials distribution relating to an ITSM Discipline new course to begin in 1998. A very short time frame of three months was available prior to teaching the course. The ITSM Discipline learning environment development was an evolutionary process I began in 1997/8 initially from the requirement to publish print-based learning guide materials for the new ITSM Discipline subjects. Learning materials and student-to-teacher reciprocal communication would then be delivered and distributed online as virtual learning guides and virtual lectures, over distance as well as maintaining classroom-based instruction design. Virtual here is used to describe the use of ICT and Internet-based approaches. No longer would it be necessary for students to attend classes simply to access lecture content, or fear missing out on vital information. Assumptions I made as discipline leader for the ITSM Discipline included, firstly, that learning should be an active enterprise for the students, teachers and society; secondly, that each student comes to a learning environment with different learning expectations, learning skills and learning styles; and thirdly, that the provision of a holistic learning environment would encourage students to be self-actualising and self-motivated. Considerable reading of research and publications, as outlined in this folio, supported the update of these assumptions relative to teaching and learning. ITSM Discipline staff were required to quickly and naturally change their teaching styles and communication of values to engage with the emergent ITSM Discipline learning environment and pedagogy, and each new teaching situation. From a student perspective such assumptions meant students needed to move from reliance upon teaching and prescriptive transmission of information to a self-motivated and more self-actualising and reflective set of strategies for learning. In constructing this folio, after the introductory chaperts, there are two distinct component parts; • firstly, a Descriptive Meta analysis (Chapter Three) that draws together several of my peer reviewed professional writings and observations that document the progression of the ITSM Discipline learning environment evolution during the period 1997/8 to 2003. As the learning environment designer and discipline leader, my observations and published papers provide insight into the considerations that are required when providing an active, flexible and multi-modal learning environment for students and teachers; and • secondly, a Dissertation (Chapter Four), as a content analysis of a learning skills inventory data collection, collected by the ITSM Discipline in the 2002 Swinburne Lilydale academic year, where students were encouraged to complete reflective journal entries via the ITSM Discipline virtual learning guide subject web-site. That data collection included all students in a majority of subjects supported by the ITSM Discipline for both semesters one and two 2002. The original purpose of the journal entries was to have students reflectively involved in assessing their learning skills and approaches to learning. Such perceptions were tested using a well-known metric, the ‘learning skills inventory’ (Knowles, 1975), augmented with a short reflective learning approach narrative. The journal entries were used by teaching staff originally and then made available to researchers as a desensitised data in 2003 for statistical and content analysis relative to student learning skills and approaches. The findings of my research support a view of the student and teacher enculturation as utilitarian, dependent and pragmatically self-motivated. This, I argue, shows little sign of abatement in the early part of the 21st Century. My observation suggests that this is also independent of the pedagogical and educational philosophy debate or practice as currently presented. As much as the self-actualising, self-motivated learning environment can be justified philosophically, the findings observed from this research, reported in this folio, cannot. Part of the reason for this originates from the debate by educational researchers as to the relative merits of liberal and vocational philosophies for education combined with the recent introduction of information and communication technologies, and commodification of higher education. Challenging students to be participative and active learners, as proposed by educationalists Meyers and Jones (1993), i.e. self-motivated and self-actualising learners, has proved to be problematic. This, I will argue, will require a change to a variable/s (not yet identified) of higher education enculturation on multiple fronts, by students, teachers and society in order to bridge the gap. This research indicates that tertiary educators and educational researchers should stop thinking simplistically of constructivist and/or technology-enabled approaches, students learning choices and teachers teaching choices. Based on my research I argue for a far more holistic set of explanations of student and staff expectations and behaviour, and therefore pedagogy that supports those expectations.

Case study of electronic networking in an initial teacher education course

Electronic networking ('computer-mediated communication1), considered to be ‘unique domain for educational activity’ (Harasim, 1989:50) and ‘new educational paradigm’ (Mason & Kaye, 1989:23), has been widely used and researched in K-12 schooling, place-based undergraduate subjects and distance education courses. However, only a limited number of reports of usage with experienced teachers (professional development), beginning teachers (induction support) and trainee teachers (initial training) have been published. Hence, little is known about the ways in which this new medium might contribute to the acquisition and maintenance of professional knowledge in the field of teacher education. The purpose of this study was to document an application of electronic networking in an initial 'school-based1 teacher education course. Three factors which were considered to be important in the adoption of electronic networking were specifically addressed: (a) the potential of the medium to attract and maintain a representative and comprehensive audience', (b) the willingness of participants to use the medium for the notation of ideas about teaching; and, (c) the extent to which reflection on practice was evident in network messages. This study also identified and investigated other effects which emerged as participants attempted to negotiate personal relationships with new technology. A case study was selected to investigate audience, notation, reflection, and other effects, in a particular application. Data were collected using participant observation, software-generated statistics, printed documentation, university records, questionnaires, interviews and content analysis of messages. These data were used to describe and analyse network participation by trainee teachers, classroom teachers and university staff. The data revealed that an audience did exist on the electronic network but that this was not comprehensive. Teachers had difficulty accessing the network because of other school commitments, access to equipment and personal competence with microcomputers. These difficulties indicated that developing and maintaining the teacher audience may be a major problem with electronic networking in initial teacher education. This case study revealed that deeply held concerns about notation of ideas by trainee teachers and classroom teachers can be powerful reasons for limited network participation. For trainee teachers, recording ideas publicly presented special difficulties associated with written communication. They were concerned about writing for an audience; about what to write about and how to write it. The loss of visual and verbal cues which form part of face-to-face communication was also a problem leading to concerns about how messages would be received by others. However, the overwhelming concern of almost all trainee teachers about presenting their own ideas was Tear of criticism' from peers (in particular), and other participants on the network. Trainee teachers expressed concerns about the 'dangers' of putting their thoughts in writing, the scrutiny their messages might have received from others, and the public 'criticism' about what they wrote which might have appeared on the network. Knowing that messages were stored on the network, and could be retrieved at some later date, heightened anxiety about the vulnerability of written communication; what was written on one occasion may have to be defended at some later date when the views expressed initially were no longer held. Classroom teachers were also unsure about recording their own ideas in an electronic form. Like trainee teachers, they were concerned about the scrutiny their contributions might receive from other users, and the lack of visual and verbal cues which they had learnt to use in face-to-face communication. Notating ideas in text-based messages which were archived (by the software), and retrievable by others later, was also daunting to many teachers. Another major 'danger' for teachers was the possible repercussions of 'public comment' about curriculum policy and initiatives which they thought might get them into 'trouble' with their employer. Since very few messages were contributed to conferences, there was little evidence of reflection in network communication. In the main, the network was not used to share information and ideas about curriculum and teaching. Public examples of collaboration between participants were not evident, and the 'special knowledge' held by members in each distinct group of users was not elaborated and discussed. Messages were not used to request information or clarification about issues, to outline the processes by which decisions about teaching were reached, or to synthesis ideas from different sources. The potential of the medium to operationalise reflective practice was not realised. Among the effects observed, the use of an anonymous account to access the network, and the impact this had on participation (in one conference) was considered to be a particularly significant finding. While the opportunity to systematically investigate the effects of anonymity on network participation and message contributions was not realised (by the author) while the research was in progress, the effects observed and discussed are considered to be important and worthy of further investigation. In this case study, the anonymous account helped trainee teachers mask concerns about personal writing skills and fear of criticism from others, indicating that anonymity may alter communication patterns, particularly in the early stages of network use. Given the data collected in this case study, and the interpretations placed on it by the author, a pessimistic assessment of the place of electronic networking in initial teacher education courses was presented. For this situation to change - that is, for electronic discussions to become more fully integrated into course activities - four issues which need to be addressed were identified and discussed. These included clarification of the role of collaboration amongst participants in initial teacher education, the ways in which collaboration can be facilitated using electronic networking, the problems of notation - such as the difficulty of expressing ideas about teaching in written form, and the concerns about permanently archived messages - for teachers and trainee teachers, and the lack of skills which many trainee teachers bring to electronic discussions. In the context of initial teacher education, it was suggested that these four aspects require clarification and development before the potential advantages of electronic networking can be realised. Some specific suggestions about how these issues might be resolved were presented.

Fifteen good years : an analysis of publications in Management International Review

• This article presents a content analysis of Management International Review for the fifteen-year period 1993–2007. A total of 360 papers appearing in the journal during that period were analyzed to identify the key trends in the evolution of Management International Review.

• The five major themes addressed included an examination of the nature of authorship, an identification and ranking of the most prolific authors, an evaluation of the characteristics of the articles, recognition of the most influential articles based on the number of citations they received, and an uncovering of the specific thematic areas within the published articles.

• The study combines publishing productivity and citation analyses. The conclusions derived from the study are presented and some guidelines for future research provided.

Intellectual capital reporting : an examination of local government in Victoria

The objective of this research is to examine how Victorian local government annual reports disclose information on intellectual capital. The idea of intellectual capital has become part of the working organisational vocabulary, and is widely held in management literature to be the pre-eminent economic resource and a key driver of efficiency, effectiveness and continual improvement in the private and public sectors. Under the recent Best Value Victoria policy, local governments are under increasing pressure to acquire and apply intellectual capital to improve responsiveness to community needs and meet cost and quality criteria. Annual reports exist as vehicles for communication, accountability and decision making. This study examines how the internal, external and human categories of intellectual capital are represented in the annual reports for the 2000 year for 77 of the 78 Victorian local
governments.

Using a matrix approach derived from Petty and Guthrie's (2000) framework, content analysis is employed to examine the incidence and intensity with which specific elements of intellectual capital are reported. This research indicates that generally the content of annual reports have not provided clear and coherent representations of how local government in Victoria are developing, applying and measuring intellectual capital. The nature and extent of intellectual capital reporting varies considerably between councils, and the disclosure of the human elements of intellectual capital is particularly underdeveloped. The findings suggest that more research in this area is needed to determine the extent to which intellectual capital should be disclosed and whether the current paucity of disclosure stems from disinterest or technical problems. There is also the need for further research into the need to identify and describe elements of intellectual capital, and into effective
reporting strategies and techniques. This may lead to the development of a 'best practice' reporting model for intellectual capital. Furthermore, the preliminary investigations indicate a perceived need to raise the consciousness of public sector
managers as to the existence of intellectual capital within their organisations, and ultimately lead to more informed and effective management of this asset.

Education to gain sustainability : analysis and approach from the experience obtained from two high school systems in mexican rural communities

The decade “Education for Sustainability” is just emerging and one of its goals emphasized the importance of considering the currícula in a transdisciplinary and community based programs. This includes recognizing local and regional interests as relevant topics into the currícula. “Education for sustainability” does not appear to have a strong basis on their actions as its theoretical discourse does. The study we present here about content analysis in the curricula of two high schools systems in rural Mexican communities is an example. In this research we analyzed: 1) how the curricula is oriented towards forest management and the way is connected to the social reality of the communities; 2) how does the learning process develops in the classroom and its dynamics with teachers and students and 3) how does the environmental learning take place. Results revealed that more research is needed with adolescents in order to change the educational structure in rural Mexican high schools.

How do Australian small and medium enterprises communicate their environmental improvement activities online?

There have been calls in the IS/eBusiness literature for research on "green" IS/IT in a Small and Medium Enterprises (SMEs) context. The Corporate Social Responsibility (CSR) literature has neglected the issue of how SMEs can use websites to communicate their environmental improvement activities. This paper links these two previously separate disciplines by reporting on a content analysis of 443 Australian SME websites from four industry sectors to identify if and how they use websites to communicate their environmental improvement activities. The study found that 47 websites were communicating such activities in some form. A detailed analysis was undertaken of these 47 websites to identify emergent themes relating to how these SMEs were communicating their environmental improvement activities. These themes resulted in a reconceptualisation of the traditional "4 Ps" of marketing for online communication of environmental improvement activities by SMEs: profile; product; process; and prominence.

Nurses’ perspectives on the care provided to cancer patients

Background: Optimal care for patients with cancer involves the provision of effective physical and psychological care. Nurses are key providers of this care; however, the effectiveness of care is dependent on the nurses’ training, skills, attitudes, and beliefs.
Objective: The study reported in this article explored cancer nurses’ perceptions of their ability to provide psychosocial care to adults with cancer and their subsequent evaluation of the effectiveness of the care provided. This study was the first part of a larger project that evaluated the effectiveness of Proctor’s model of clinical supervision in an acute care oncology environment.
Methods: An exploratory qualitative design was used for this study. One focus group interview was conducted with 10 randomly selected registered nurses working within the oncology units at a major Melbourne tertiary referral hospital. Analytic themes were developed from the coded data using content analysis.
Results: The 4 analytic themes to emerge from the data were frustration, difficult to look after yourself, inadequate communication processes, and anger.
Conclusion: The findings from this study indicate that, although informal mechanisms of support are available for oncology nurses, most of these services are not accessed.
Implications for Practice: Leaders in cancer care hospital settings need to urgently develop and implement a model of support for their oncology nurses who are attempting to provide psychosocial support to oncology patients.

Charting changes in the discipline : a tri-continental analysis

The purpose of this paper is to describe and chart three key and underpinning dimensions of Information Systems (IS) research in three ‘flagship’ journals of three continents, over a period of nine years. The dimensions are: research domain, research paradigm, and research setting and they comprise respectively, ‘the what’, ‘the how’, and ‘the where’ of research. The paper contributes to the debate on research diversity in Information Systems in three ways. Firstly, it provides a view of ‘research domain’ that is at a semantically higher level than previous schemas examining the ‘what’ of research. This view reveals deep structural trends within the IS literature. Secondly, it details the results of a content analysis which examined research domain, research paradigm, and research setting within the journals MIS Quarterly (MISQ), European Journal of Information Systems (EJIS) and the Australasian Journal of Information Systems (AJIS) during the years 2001-2009. Lastly, the study compares the publication trends across the three continents and identifies an emerging, if tentative convergence across the Atlantic and to some extent in Australia. The paper suggests some reasons for this convergence and some avenues to explore it.

Exploring barriers in expertise seeking : why don't they ask an expert?

This paper reports findings from a research project that explores reasons why some employees prefer to seek expertise to resolve work-related problems from direct colleagues rather than designated internal experts. Several studies suggest that while an expert generally provides a higher quality solution in a shorter time, workers tend to ask friendly or proximate colleagues to help with knowledge-based problems at work. Prior research provides only fragmented insights into understanding the barriers to asking a designated internal expert for help at work. To address this gap, we asked post-graduate students enrolled in a knowledge management subject at a large Australian university to share their perspectives in an online discussion forum. Content analysis of the collected perspectives enabled identification of twenty-one factors that may limit the seeking of expertise from a designated internal expert. The factors are grouped in four categories: environment, accessibility, communication and personality. In addition one context variable is described, determining the extent to which the barriers are influential in a specific situation. By synthesising the results, we have proposed two models of expertise-seeking barriers. A literature review helps validate the barriers identified by the study. Key theoretical and practical implications are also discussed.

The content validity of the behaviour support plan quality evaluation tool (BSP-QEII) and its potential application in accommodation and day-support services for adults with intellectual disability

Background The quality of support provided to people with disability who show challenging behaviour could be influenced by the quality of the behaviour support plans (BSPs) on which staff rely for direction. This study investigated the content validity of the Behaviour Support Plan Quality Evaluation tool (BSP-QEII), originally developed to guide the development of BSPs for children in school settings, and evaluated its application for use in accommodation and day-support services for adults with intellectual disability.

Method A three-round Delphi study involving a purposive sample of experienced behaviour support practitioners (n = 30) was conducted over an 8-week period. The analyses included deductive content analysis and descriptive statistics.

Results The 12 quality domains of the BSP-QEII were affirmed as valid for application in adult accommodation and day-support service settings. Two additional quality domains were suggested, relating to the provision of detailed background on the client and the need for plans to reflect contemporary service philosophy. Furthermore, the results suggest that some issues previously identified in the literature as being important for inclusion in BSPs might not currently be a priority for practitioners. These included: the importance of specifying replacement or alternative behaviours to be taught, descriptions of teaching strategies to be used, reinforcers, and the specification of objective goals against which to evaluate the success of the intervention programme.

Conclusions The BSP-QEII provides a potentially useful framework to guide and evaluate the development of BSPs in services for adults with intellectual disability. Further research is warranted to investigate why practitioners are potentially giving greater attention to some areas of intervention practice than others, even where research has demonstrated these others areas of practice could be important to achieving quality outcomes.

Managing post-discharge care at home: an analysis of patients' and their carers' perceptions of information received during their stay in hospital

This small-scale study carried out in a Melbourne metropolitan hospital explored patients’ and their carers’ perceptions of information, adequacy of information, and their utilization of information concerning post-discharge care received from health professionals during their stay in hospital. The research design consisted of two stages. Stage one involved a qualitative approach using focused interviews of five pairs of patients and their carers, 2 weeks after discharge from hospital. Five main themes emerged from the content analysis of the interview transcripts: information given by health professionals to patients and carers, patients’ and carers’ psychological well-being, activities of daily living, caring tasks of the patients, and community linkages. A quantitative approach was used for stage two involving two sets of questionnaires, one for the patient and one for the carer, developed from the themes identified in stage one. A pilot study was conducted on three pairs of patients and their carers, 2 weeks after discharge from hospital. The main study consisted of a convenience sample of 40 pairs of patients and their carers who completed the questionnaires 2 weeks post-discharge. Data analysis of stage two of the study consisted of descriptive statistics and cross-tabulations. The main findings suggested that carers received very little information from health professionals concerning their patients’ health problems and care at home. The carers’ health and employment states were often not considered in their patients’ discharge plan. Carers who were present with their patients when they received information concerning post-discharge care experienced a decrease in anxiety during their patients’ convalescence at home, greater satisfaction with the information they received, and their patients experienced fewer medical problems post-discharge. The implications for nursing practice and research include recommendations for a more effective system of discharge planning, and further research to include a larger population with a more varied group of participants.