Accounting

This article describes how assessment and feedback represent two key factors that affect students' learning. Using e-assessment with prompt e-feedback reduces the gap between present and desired performance and is considered to be a reflexive and dynamic system in dealing with the new generation of digital natives. Action research was used to investigate students' perception of using computer-based assessment (CBA) and/or computer-based feedback (CBF) in teaching and learning process. Both semi-structured interviews and focus groups were conducted with 44 UG students to assess their perceptions of using CBA and CBF. Findings show that students are generally agreed on the use of and benefits of CBA and/or CBF in teaching accounting and non-accounting modules. For example, these results reveal that many participants valued working online compared to traditional assessment and appreciated the instant feedback they received. Additionally, technology can provide an avenue for ass...

Despite the growing interest in examining the role of religious beliefs as a guide towards environmental conscious actions, there is still a lack of research informed by an analysis of divine messages. This deficiency includes: the extent to which ethics for environmental responsibility are promoted within textual divine messages; types of environmental themes promoted within the text of divine messages; and implications of such religious environmental ethics for business practice. The present study attempts to fill this gap by conducting a thorough content analysis of environmental themes within the divine message of Muslims (the Qur'an) focusing on their related ethical aspects and business implications. The analysis has revealed 675 verses in 84 chapters throughout all 30 parts of the Qur'an, with environmental content relating to the core components of the natural world, i.e. human beings, water, air, land, plants, animals, and other natural resources. This environmental content and its related ethics are grounded on the belief that humans are vicegerents of God on the earth and their behaviours and actions are motivated by earthly and heavenly rewards. Implications of these findings for different sectors/businesses are also highlighted.

The environmental implications of corporate economic activities have led to growing demands for firms and their boards to adopt sustainable strategies and to disseminate more useful information about their activities and impacts on environment. This paper investigates the impact of board's corporate social responsibility (CSR) strategy and orientation on the quantity and quality of environmental sustainability disclosure in UK listed firms. We find that effective board CSR strategy and CSR-oriented directors have a positive and significant impact on the quality of environmental sustainability disclosure, but not on the quantity. Our findings also suggest that the existence of a CSR committee and issuance of a stand-alone CSR report are positively and significantly related to environmental sustainability disclosure. When we distinguish between firms with high and low environmental risk, we find that the board CSR/sustainability practices that affect the quantity (quality) of environmental sustainability disclosure appear to be driven more by highly (lowly) environmentally sensitive firms. These results suggest that the board CSR/sustainability practices play an important role in ensuring a firm's legitimacy and accountability towards stakeholders. Our findings shed new light on this under-researched area and could be of interest to companies, policy-makers and other stakeholders.

This paper may be used for non-commercial purposes in accordance with Springer terms and conditions for self-archiving. Abstract A growing body of literature has thought to draw the link between Islamic ethics and environmental stewardship to explain the foundational principles of why humans should care about the environment, which gave rise to the coining of the term "Eco-Islam". But only recently have we started to witness the birth of empirical examinations of the Eco-Islam concept, going beyond the why principles and so explaining what is meant by the environment, the role of humans towards it, and its regard as explained in the holy book of Muslims -the Qur'an. However, these foundational (why and what) principles do not suggest specific behavioural actions. This study conceptually and methodologically advances the existing literature from the belief (why and what) level of Islamic teachings about the environment to the action level by

This article describes how assessment and feedback represent two key factors that affect students' learning. Using e-assessment with prompt e-feedback reduces the gap between present and desired performance and is considered to be a reflexive and dynamic system in dealing with the new generation of digital natives. Action research was used to investigate students' perception of using computer-based assessment (CBA) and/or computer-based feedback (CBF) in teaching and learning process. Both semi-structured interviews and focus groups were conducted with 44 UG students to assess their perceptions of using CBA and CBF. Findings show that students are generally agreed on the use of and benefits of CBA and/or CBF in teaching accounting and non-accounting modules. For example, these results reveal that many participants valued working online compared to traditional assessment and appreciated the instant feedback they received. Additionally, technology can provide an avenue for ass...

Assessment and feedback represent two of the key elements that affect students' learning. Using e-assessment with productive and instant e-feedback reduces the gap between current and preferred performance of the new generation of digital students. Action research methodology was used to investigate staff perception of using e-assessment feedback in the teaching and learning process. To achieve this aim, a survey was administered to 48 full-time academics to collect data about their perceptions of using e-assessment and/or e-feedback to assess their students' performance. And then seven semi-structured interviews were conducted with the staff. Findings from staff survey and interviews show that the teaching staff is generally in agreement with the use of and benefits of e-assessment and/or e-feedback in teaching business and management modules. Using technology, therefore, can provide an avenue for innovative assessment and prompt feedback methods that meet the needs of the ...

Assessment and feedback represent two of the key elements that affect students' learning. Using e-assessment with productive and instant e-feedback reduces the gap between current and preferred performance of the new generation of digital students. Action research methodology was used to investigate staff perception of using e-assessment feedback in the teaching and learning process. To achieve this aim, a survey was administered to 48 full-time academics to collect data about their perceptions of using e-assessment and/or e-feedback to assess their students' performance. And then seven semi-structured interviews were conducted with the staff. Findings from staff survey and interviews show that the teaching staff is generally in agreement with the use of and benefits of e-assessment and/or e-feedback in teaching business and management modules. Using technology, therefore, can provide an avenue for innovative assessment and prompt feedback methods that meet the needs of the ...

In this research, we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility (CSR) attitudes and behaviour. We defined four aspects of religiosity, four types of individual attitudes toward CSR, and five types of CSR behaviour. The empirical analysis of the responses of 274 questionnaires showed that there is a very different picture of the Islamic religiosity of the Egyptian managers, with low correlations between the cognitive, intrinsic, extrinsic, and behavioural aspects of religiosity. The results show that there are significant and negative impacts of Islamic religious beliefs on various types of CSR attitudes and behaviour. The joint mediating role of attitudes toward CSR is almost non-existent and Islamic religious beliefs exert a direct impact on CSR behaviour. Our findings offer important implications for CSR scholars to use a multidimensional measure to assess the religious beliefs of managers and their impacts on CSR at...

This paper considers the anti-corruption disclosure reporting of the large UK-quoted extractive companies from 2003 to 2019. This period includes the introduction of the 2010 UK Bribery Act, which might be expected to influence corporate disclosure. It takes content analysis metrics from the environmental reporting literature, which is a more developed area of research, and considers an area with a higher volume of corporate disclosures. It applies these metrics to investigate the trends in corruption reporting over time and the impact of the introduction of the Act on reporting breadth and depth. We find that some of the metrics would appear to add more insight than others in this new context. We conclude that the volume of reporting has grown over time, but this would seem to be in breadth, more questions addressed rather than more depth to the answers given. There has been a step-change in reporting since the introduction of the Act, though concluding whether this has increased q...

Purpose The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based views. Design/methodology/approach As opposed to frequently used researcher-chosen proxies, the authors used an online questionnaire asking preparers and users how they assess the quality of a company’s environmental report. Findings The analysis of the responses of 177 users and 86 preparers shows that quantity was not perceived as the most significant element in determining quality. Besides quantity, the respondents also perceived information types, measures used, themes disclosed, adopting reporting guidelines, inclusion of assurance statement and the use of visual tools as significant dimensions/features of reporting quality. Research limitations/implications The online questionnaire has some limitations, especially in terms of researcher being absent to clarify meanings and, hence, possibilities...

This paper develops the multiple-theoretical framework of legitimacy, stakeholders, and voluntary perspective to assess the adoption of Vietnamese listed firms to the 17 United Nations’ Sustainable Development Goals (SDGs). The paper’s primary objective is to use content analysis to discover the status quo of the SDGs practices of the largest 100 Vietnamese listed firms on the two biggest Vietnamese stock exchanges (Ho Chi Minh Stock Exchange–HOSE and Hanoi Stock Exchange–HNX). By drawing a unique framework, the paper contributes to the extant literature review of SDG-related research. Our research framework enables corporate decision-makers significantly access corporate SDG adoptions and the implementation process. With the direct pressure of stakeholders, high environmental sensitivity industries are keen on disclosing SDG-related information. Notwithstanding, the findings reveal that Vietnamese listed firms indicate “green talks” in their corporate reporting rather than “green a...