Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange

Loliwe, Thando

doi:10.1080/10291954.2015.1099216

Cited by 5 publications

(5 citation statements)

References 62 publications

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“…According to Cahaya et al [10], employee-related disclosures can be viewed from two perspectives: intellectual capital disclosures [8,9] and labor-related CSR disclosures [14,18,39]. As regards the former perspective, employees are part of a firm's human capital, which includes "knowledge, skills and technical ability, and personal qualities such as aptitude, attitude, energy, intelligence, commitment, the ability to learn, aptitude, creativity, imagination, collaboration, team participation and a focus on achieving the objectives of the employer company" [40] (p. 257).…”

Section: Human Resource Information Disclosurementioning

confidence: 99%

“…and institutional context characteristics, such as the country's legal and economic system, cultural background, etc. [9,17,24,39,43].…”

Section: Human Resource Information Disclosurementioning

confidence: 99%

“…Within this cluster, the articles with more links are Vuontisjärvi [8], Kent and Zunker [9], Kent and Zunker [82], Loliwe [39], and Li et al [21]. In total, 17 papers were written by multiple authors, whereas there are 6 single authored publications.…”

Section: Research Subtopicsmentioning

confidence: 99%

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Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.

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Section: Human Resource Information Disclosurementioning

confidence: 99%

“…and institutional context characteristics, such as the country's legal and economic system, cultural background, etc. [9,17,24,39,43].…”

Section: Human Resource Information Disclosurementioning

confidence: 99%

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Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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“…Mixed methods integration was achieved by using merging in 13 (62 per cent) of the papers, followed by a building integration in four (19 per cent) and connecting integration in two (10 per cent) of the papers. Two (10 per cent) of the articles, one using a convergent design (Papageorgiou et al, 2014) and the other an exploratory design (Loliwe, 2016), did not use merging integration, but rather data transformation. In terms of reporting on the mixed methods integration, 18 (86 per cent) of the studies made use of only a written narrative, a trend that was clear in all three of the core designs, one (5 per cent) used a joint display with two (10 per cent) not reporting on integration due to them having used data transformation as opposed to mixed methods integration.…”

Section: Mixed Methods Featuresmentioning

confidence: 99%

Mixed methods in accounting: a field based analysis

Lamprecht

Guetterman

2019

MEDAR

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Purpose This study aims to advance mixed methods as a research methodology in accounting through three research objectives: develop a typology of mixed methods research (MMR) features from current literature, analyse accounting papers published in two leading South African journals against these features, and offer recommendations for best practice going forward. Design/methodology/approach This paper follows five elements for a MMR review study: identify the methodological aim and choice of discipline; identify the relevant accounting MMR literature and collect the data; develop a codebook and analysis procedures to assess the reviewed papers against; report on the MMR findings; and discuss the findings and make recommendations. Findings The use of MMR as a methodological approach is increasing; however, in many instances published papers revealed limited methodological detail. Furthermore, most accounting MMR studies use a convergent MMR design, with data collected qualitatively using interviews/focus groups and quantitatively using questionnaires. Finally, accounting education studies is the topic within accounting research that mostly use MMR. Research limitations/implications The study is limited to a five-year period and the prevalence of applicable MMR articles during that period in two journals. Practical implications This paper presents advantages of using MMR in accounting studies and offer recommendations for best practice to answer the complex accounting research questions of today. Originality/value This study is the first systematic examination of how mixed methods is used in accountancy research as reflected in South African journals.

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“…The data from the questionnaires was captured on Excel by a research assistant (who possessed a postgraduate qualification) and the researcher reviewed the data for accuracy. This test is similar to the one used by Loliwe (2016) to minimise errors. The questionnaires collected mainly information regarding students' demographics, self-reporting and the six components of designing video lectures (or the six hypotheses, that is, H1 to H6) (See, Appendices A and B).…”

Section: Research Design and Data Collectionmentioning

confidence: 99%

How to Design Accounting Video Lectures to Recover Lost Time

Loliwe

2018

IISIT

Self Cite

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Aim/Purpose: The objective of this study is to understand how video lectures of the same length and content as the current face-to-face lectures can be designed and implemented to have a positive effect on student performance, particularly when there is a campus shutdown. Background: In a number of South African universities protests by the students are on the increase. Often, they lead to the cancellation of academic activities such as face-to-face classes and examinations. Methodology: A quasi-experimental design was used on two video lectures to (1) compare the performance of the students who did not watch the video lectures and those who watched the video lectures, (2) compare the performance of each student who watched the video lectures on the test topics covered in the videos and the test topics not covered in the videos, and (3) determine the factors that influence the effectiveness of the video lectures. Contribution: This study contributes to the literature by investigating the effectiveness of video lectures in improving student performance, the factors associated to the effectiveness of such lectures, and the complexity or simplicity of the two video lectures used, and by providing possible solutions to the challenges identified in relation to designing video lectures. Findings: In terms of student performance, there is no significant advantage arising from watching the video lectures for the students who watch the video lectures, as compared to those who did not watch the video lectures. It is also found that the student performance on the topics with video lectures is significantly associated to the students’ commitment, prior performance, the quality of the content, and the design of the videos. Recommendations for Practitioners: This study recommends how the accounting video lectures can be designed and highlights the environments in which the video lectures of the same length and content as the face-to-face lectures should not be used. Recommendation for Researchers: Researchers should replicate this study by using short length videos of better quality and appropriate length, which incorporate current issues, games, are interactive, and so forth. Impact on Society: This study examines the use of educational video lectures in order to minimise the impact of disruptions at university level. Future Research: Future studies may use randomly selecting treatment and control groups. They may consider a nationwide research or using qualitative interviews in examining the use of educational video lectures.

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Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange

Cited by 5 publications

References 62 publications

Employee-Related Disclosure: A Bibliometric Review

Employee-Related Disclosure: A Bibliometric Review

Mixed methods in accounting: a field based analysis

How to Design Accounting Video Lectures to Recover Lost Time

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