title: Voluntary disclosure in emerging countries: A literature review

authors: Zaini, Syeliya Md

subjects: Voluntary disclosure

abstract: Purpose – The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.
Design/methodology/approach – The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network.
Findings – The results reveal that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and an increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure, while risk and human capital/intellectual capital are the least popular categories.
Research limitations/implications – The paper is limited to a review of 35 articles.
Practical implications – The study provides avenues for policymakers and regulators to carry out reforms on voluntary disclosure practices.
Social implications – The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies.
Originality/value – Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

text: Voluntary disclosure in emerging countries: A literature review Purpose – The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.
Design/methodology/approach – The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network.
Findings – The results reveal that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and an increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure, while risk and human capital/intellectual capital are the least popular categories.
Research limitations/implications – The paper is limited to a review of 35 articles.
Practical implications – The study provides avenues for policymakers and regulators to carry out reforms on voluntary disclosure practices.
Social implications – The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies.
Originality/value – Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

year: 2018-02-05

title: Parents appointing the principal: The experiences of four New Zealand primary school boards of trustees

authors: Morrison, Michele

subjects: Board of Trustees

abstract: Universally motivated by altruism and the desire to serve their children’s schools well, locally elected parent representatives of New Zealand boards of trustees (BOTs) are charged with the responsibility of appointing the principal. This paper draws on semi-structured interviews with the chairpersons of four primary schools in two cities – two in affluent high decile areas and two in relatively disadvantaged low decile ones – in order to examine the perspectives and understandings that informed the board recruitment and selection process. Findings suggest that the appointment of a principal with the capacity to exercise highly effective, contextually specific educational leadership is more likely to occur in higher decile schools and is most needed in lower decile ones. The paper concludes that targeted support and a review of governance arrangements will be necessary for inequity in principal appointment processes to be addressed.

text: Parents appointing the principal: The experiences of four New Zealand primary school boards of trustees Universally motivated by altruism and the desire to serve their children’s schools well, locally elected parent representatives of New Zealand boards of trustees (BOTs) are charged with the responsibility of appointing the principal. This paper draws on semi-structured interviews with the chairpersons of four primary schools in two cities – two in affluent high decile areas and two in relatively disadvantaged low decile ones – in order to examine the perspectives and understandings that informed the board recruitment and selection process. Findings suggest that the appointment of a principal with the capacity to exercise highly effective, contextually specific educational leadership is more likely to occur in higher decile schools and is most needed in lower decile ones. The paper concludes that targeted support and a review of governance arrangements will be necessary for inequity in principal appointment processes to be addressed.

year: 2013

title: Coaching for the game of life: Driving coaching with mana

authors: Were, Brandyn Māia

subjects: Kaupapa Māori

abstract: Coaching needs to account for culture. This indigenous autoethnography explores personal experience to show how I, a young Māori male coach in Aotearoa New Zealand, navigates the complex nature of coaching. By weaving together Kaupapa Māori, established coaching knowledge, and experiences from my playing and coaching journey to date, a Kaupapa Māori coaching framework emerges – Driving Coaching with Mana.

As I reflect on the teachings of my coach, Mr. Mel Young, combined with my cultural identity, I reconnect to critical moments in my life that have shaped the person I am today and the values I hold, elevating the centrality of culture through the practice of Kaupapa, Ako, Manaakitanga, Whanaungatanga, Wairuatanga, and self-reflection as Āta-kaiako (a reflective coach).

Driven to enhance the development of rangatahi (youth) through sport, and informed by literature and experience, Driving Coaching with Mana is personally and culturally grounded – a way of thinking about coaching differently and in a more holistic way. There is more to the people we coach than their lives as athletes. Coaching is more than skill acquisition.

text: Coaching for the game of life: Driving coaching with mana Coaching needs to account for culture. This indigenous autoethnography explores personal experience to show how I, a young Māori male coach in Aotearoa New Zealand, navigates the complex nature of coaching. By weaving together Kaupapa Māori, established coaching knowledge, and experiences from my playing and coaching journey to date, a Kaupapa Māori coaching framework emerges – Driving Coaching with Mana.

As I reflect on the teachings of my coach, Mr. Mel Young, combined with my cultural identity, I reconnect to critical moments in my life that have shaped the person I am today and the values I hold, elevating the centrality of culture through the practice of Kaupapa, Ako, Manaakitanga, Whanaungatanga, Wairuatanga, and self-reflection as Āta-kaiako (a reflective coach).

Driven to enhance the development of rangatahi (youth) through sport, and informed by literature and experience, Driving Coaching with Mana is personally and culturally grounded – a way of thinking about coaching differently and in a more holistic way. There is more to the people we coach than their lives as athletes. Coaching is more than skill acquisition.

year: 2023