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Asymptotics for time-varying vector MA(∞) processes
No full textThis paper introduces a new class of time-varying vector moving average processes of infinite order. These processes serve dual purposes: (1) they can be used to model time-varying dependence structures, and (2) they can be used to establish asymptotic theories for multivariate time series models. To illustrate these two points, we first establish some fundamental asymptotic properties and use them to infer the trending term of a vector moving average infinity process. We then investigate a class of time-varying VARX models. Finally, we demonstrate the empirical relevance of the theoretical results using extensive simulated and real data studies.</p
How do climate change strategy disclosure and investment horizon jointly influence investor judgments?
No full textDisclosure demands from investors have led companies to increasingly disclose their climate change strategies, which may vary in framing features. Strategy variations include emphasizing the desirability (rationale for climate change goals) or feasibility (means to achieve these goals) features. We experimentally examine whether and how these framing features and the investment horizon jointly affect investors’ judgments. Drawing on construal level theory, we find that short-term investors are significantly more willing to invest when a company’s disclosures emphasize feasibility over desirability features. In contrast, long-term investors exhibit no significant difference in willingness to invest, regardless of the framing features in these disclosures. We find that feelings of fluency in processing the information drive the effect of feasibility features on short-term investors’ willingness to invest. This feeling, in turn, enhances perceived management communicative competence, increasing short-term investors’ willingness to invest. We also conduct supplementary experiments to rule out the influence of the firm’s operating performance and the positivity of the news between the framing features on these results. The findings contribute to the understanding that the framing features in a climate change strategy disclosure are material to investors’ decision-making, which has implications for regulators and companies.</p
From “business as usual” to sustainable “purpose-driven business”:Challenges facing the purpose ecosystem in the United Kingdom and Australia
No full textPurpose-driven businesses have a stated objective to contribute to the welfare of society and the planet alongside generating shareholder value. As interest in purpose-driven businesses grows, an emerging “purpose ecosystem” of advisers, investors, and enablers offers different types of support for businesses wanting to transition to sustainability. This paper examines how the transition towards purpose-driven business in Australia and the United Kingdom requires addressing challenges facing this support ecosystem at three levels. First, at the individual level where support providers need to build the capabilities of managers who are experiencing tensions around integrating societal and environmental purpose while facing pressure for maximizing shareholder value. Second, the support providers working within the purpose ecosystem offering professional advice and finance face their own tensions between environmental or social objectives and commercial pressures. Third, there are challenges facing actors in the ecosystems aiming to change the wider policy and institutional environment but facing lobbying from those wanting to keep “business as usual.” We identify practical implications for those parts of the purpose-driven business ecosystem providing support. This includes building capabilities to combine social, environmental, and commercial purpose; coordination among support providers; and creating an institutional environment to avoid “purpose wash.”.</p
Religious women:a feminist ethics of care, caring and care-giving
No full textThe role of nuns in the Catholic church as carers and caregivers has been given scant attention. This paper narrates a historical contextualised tale of an ethic of care, caregiving and caring. Interview data were drawn from a qualitative study of four Catholic nuns. Interviews were informal and conversational, with participants asked to reflect on how belonging to a religious order shaped their lives. The data was analysed for patterns that made sense of the data in terms of an ethic of care. Reflexivity is used as a methodological tool in the interpretation of the data to confound the simplicity of the storytelling as the researcher positions herself in the study. The Catholic nuns interviewed show how an ethics of care, caring, and caregiving can be enacted from, at times, a nebulous position. The implication is that an ethic of care is an important aspect of a religious community life and perhaps more broadly religious education.</p
Learning from a dilemma:the opportunities online teaching provided for teacher growth and development
No full textThe global 2020 COVID-19 pandemic impacted teaching and learning in all education institutions. The unprecedented and rapid shift from classroom based to fully online teaching raised unfamiliar dilemmas for educators, requiring immediate operational and pedagogical changes to meet previously unimagined demands. This study reports how an Australian school harnessed this experience and the teacher professional learning which ensued. Online focus groups were conducted with 50 teachers. The theoretical lens of Pedagogical equilibrium was used to explain the sense of unrest, curiosity, uncertainty and perplexity evident in teachers’ responses as they began to address unfamiliar challenges. Data analysis revealed such disequilibrium provided opportunity for teachers to work together to socially construct new professional knowledge in three key areas: teacher agency, community collaboration and teacher well-being. The findings demonstrate the importance of positioning such disruptions as opportunities for teacher professional growth and strategically encouraging teachers to reflect, articulate and share their learnings. When done effectively, these processes can embody a dynamic, collaborative community culture based on respect, reciprocity and trust. Such a culture shift not only supports the construction of both individual and collective professional knowledge but also enhances teacher well-being.</p
Counter-narrative as method:researching immigrant teachers differently
No full textThis article addresses the ethical question concerning how educational research helps immigrant teachers gain authority and ownership over their self-understanding and self-becoming. By critically examining prior research and analysing the dominant discourse surrounding this specific group, we highlight the limitations and ethical implications of existing findings. We problematise current methodological approaches ito advocate for the necessity of counter-narratives. By empowering immigrant teachers to ‘author(w)rite’ their own accounts, this form of authorship broadens scholarly discourse, allowing them to pursue self-understanding and assert agency over their narratives. To illustrate our contention, we present our counter-narratives in the form of satirical poetry within boxed texts, highlighting the need to expand and complicate conventional research practices. Through subversive discourse, we emphasise more empowering methodologies in the ethical interpretation and representation of immigrant teacher participants. We suggest that counter-narratives offer an alternative lens through which to examine the lived realities and emotions of immigrant teachers, ultimately enriching scholarly discussions and fostering a more inclusive and nuanced understanding of their humanity.</p
A systematic review of TPACK research in primary mathematics education
No full textThis study is a systematic review of Technological Pedagogical and Content Knowledge (TPACK) studies concerning primary mathematics education published between 2005 and 2022. The aim of the systematic review was to identify the common features of previous TPACK research on primary mathematics education and identify the research gaps based on their contexts. The study used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) procedure to investigate TPACK-related studies published during the last 17 years in the primary mathematics education domain and to evaluate the characteristics of TPACK instruments used in primary mathematics education. We identified five foci of these studies of TPACK in primary mathematics education research: designing lessons, evaluating mathematics teachers’ knowledge of integrating digital technologies, designing the assessment, evaluating training programs, and informing professional development program designs. Findings from this systematic review of the literature can assist educators in better designing professional development programs to help primary mathematics teachers improve their ability to integrate digital technology into classroom teaching. Also, the findings can assist researchers in locating TPACK instruments that are appropriate and relevant for their research. Finally, we argue that there is a research gap concerning how to measure primary mathematics teachers’ TPACK, how to design a TPACK instrument that includes contextual factors, and how to develop TPACK-oriented teacher training programs for primary mathematics teachers.</p
ABC-based forecasting in misspecified state space models
No full textApproximate Bayesian Computation (ABC) has gained popularity as a method for conducting inference and forecasting in complex models, most notably those which are intractable in some sense. In this paper, we use ABC to produce probabilistic forecasts in state space models (SSMs). Whilst ABC-based forecasting in correctly-specified SSMs has been studied, the misspecified case has not been investigated. It is this case that we emphasize. We invoke recent principles of ‘focused’ Bayesian prediction, whereby Bayesian updates are driven by a scoring rule that rewards predictive accuracy; the aim being to produce predictives that perform well in that rule, despite misspecification. Two methods are investigated for producing the focused predictions. In a simulation setting, ‘coherent’ predictions are in evidence for both methods. That is, the predictive constructed using a particular scoring rule often predicts best according to that rule. Importantly, both focused methods typically produce more accurate forecasts than an exact but misspecified predictive, in particular when the degree of misspecification is marked. An empirical application to a truly intractable SSM completes the paper.</p
A positive behaviour support practice framework for disability and community services in Australia that prioritises human rights and evidence-based practices
No full textPurpose: This paper introduces a practice framework for individualised positive behaviour support (PBS). The framework incorporates existing function-based PBS principles and integrates contemporary research and Australian legislation to frame practice elements through a human rights lens. It is designed to support people with disability of varied aetiologies across the lifespan in various settings (e.g. home, schools, and aged care). Methods: Existing research and literature have been reviewed, including key theories and current formulations to inform a new practice framework that reflects recommendations for applications in community settings. Results: The PBS Pathway (PBS-P) framework promotes culturally sensitive and socially valid strategies for empowering the person and their supporters via a clear practice framework. It emphasises evidence-based practices while acknowledging the need for flexibility to meet individual needs. Conclusions: The PBS-P framework offers a pragmatic approach and focused lens for critical thinking and reflective applications within PBS. It promotes a universal approach across the lifespan and service settings, contributing to a shared understanding of PBS as a rights-based practice. The framework’s alignment with current legislation supports adoption within existing systems; however, successful implementation requires skilled practitioners, adequate funding, and policies to support knowledge translation.</p
Queering accounting spaces:lived, embodied, and violent experiences of a gay and black accounting Brazilian lecturer
No full textThe objective of this paper is to critically reflect upon queer experiences in the academic workplace, answering how the intersectionality of a gay and Black accounting lecturer encounters the presence of his body in a capitalist workplace. Drawing on collective biography methodology, we undertook a two-and-a-half-year engagement, working by critically and collectively (de)constructing a narrative of how an accounting lecturer has borne his gay and Black body into a violent academic workplace. The collective biography recites memory fragments from Miguel, focusing on the paradox of queer bodies (in)visibility and described how a capitalist workplace embedded in a heteronormative framework crafted Miguel's identity, oriented his body, and by making queer bodies vulnerable shaped Miguel's violent experience, which escalated from ethical forms of violence to symbolic and fear of experiencing physical violence, both from his academic peers and students of the university. Drawing on queer theory(ies), Judith Butler's and Lélia Gonzalez's works, this paper contributes to making a unique contribution to the literature on workplace, race, and sexuality from the subaltern and underrepresented Brazilian perspective. It also contributes to the diversity accounting literature, adding to the limited body of empirical work on diverse sexualities and their experiences in accounting academia. In doing so, we question the status quo, and the norms of accounting academia from Miguel's experiences, aiming to bring more diverse lived experience to be reflected upon, advancing the queer political project.</p