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Open Access
Article
Publication date: 5 September 2023

Robert P. Robinson and Jordan Bell

The purpose of this study is to analyze the first major federal education policy, the Elementary and Secondary Education Act of 1965, and the most recent federal policy, the Every…

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Abstract

Purpose

The purpose of this study is to analyze the first major federal education policy, the Elementary and Secondary Education Act of 1965, and the most recent federal policy, the Every Student Succeeds Act of 2015, through a Black critical theory (BlackCrit) lens to understand better how these educational policies have served as antiblack projects. Furthermore, this study locates examples of educational Freedom Dreams in the past and present to imagine new possibilities in Black education.

Design/methodology/approach

By analyzing education policy documents and history through BlackCrit methods, the authors expose how education policy is inherently an antiblack project. Freedom Dreams catalyze possibilities for future education.

Findings

The data confirms that while these policies purport equity and accountability in education, they, in practice, exacerbate antiblackness through inequitably mandated standardized testing, distributed funding and policed schooling.

Originality/value

This paper applies BlackCrit analysis of education policy to reimagine Black educational possibilities.

Details

Journal for Multicultural Education, vol. 18 no. 3
Type: Research Article
ISSN: 2053-535X

Keywords

Book part
Publication date: 27 August 2024

Stephanie von Hinke, Jonathan James, Emil Sorensen, Hans H. Sievertsen and Nicolai Vitt

This chapter shows the prevalence, trends and heterogeneity in maternal smoking around birth in the United Kingdom (UK), focussing on the war and post-war reconstruction period in…

Abstract

This chapter shows the prevalence, trends and heterogeneity in maternal smoking around birth in the United Kingdom (UK), focussing on the war and post-war reconstruction period in which there exists surprisingly little systematic data on (maternal) smoking behaviours. Within this context, the authors highlight relevant events, the release of new information about the harms of smoking and changes in (government) policy aimed at reducing smoking prevalence. The authors show stark changes in smoking prevalence over a 30-year period, highlight the onset of the social gradient in smoking as well as genetic heterogeneities in smoking trends.

Details

Recent Developments in Health Econometrics
Type: Book
ISBN: 978-1-83753-259-9

Keywords

Book part
Publication date: 30 May 2024

Subash Adhikari and Srinivasan Ragothaman

This case study is based on fraudulent press releases by Turbo Global Partners, Inc., an Over the Counter (OTC) traded public company in the United States. After the fraudulent…

Abstract

This case study is based on fraudulent press releases by Turbo Global Partners, Inc., an Over the Counter (OTC) traded public company in the United States. After the fraudulent press releases, the Securities and Exchange Commission (SEC) suspended the trading of securities of Turbo Global Partners, Inc. and filed a complaint against the company in the US District Court in the Middle District of Florida. This case study presents accounting students (Intermediate II and auditing students) with various concepts related to fraud, ethics, and financial reporting. Specifically, this case study presents the concepts related to (1) fraud triangle; (2) the impact of fraud to various stakeholders; (3) debt extinguishment; (4) analysis of financial statements; (5) accounting for intangible assets; (6) analytical procedures; and (7) SEC investigation and actions. This case provides students with an opportunity of active learning as they analyze a real-world case of fraud and access professional literature such as Accounting Standards Codification (ASC) and SEC documents.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Article
Publication date: 30 August 2023

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Abstract

Purpose

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Design/methodology/approach

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

Findings

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

Originality/value

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 7/8
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 18 June 2024

Richard W. Puyt, Finn Birger Lie and Dag Øivind Madsen

The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of…

2174

Abstract

Purpose

The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of strategic management. The societal context and the role of academics, consultants and executives is taken into account in the emergence of SWOT analysis during the 1960–1980 period as a pivotal development within the broader context of the satisfactory, opportunities, faults, threats (SOFT) approach. The authors report on both the content and the approach, so that other scholars seeking to invigorate indigenous theories and/or underreported strategy practices will thrive.

Design/methodology/approach

Applying a historiographic approach, the authors introduce an evidence-based methodology for interpreting historical sources. This methodology incorporates source criticism, triangulation and hermeneutical interpretation, drawing upon insights from robust evidence through three iterative stages.

Findings

The underreporting of the SOFT approach/SWOT analysis can be attributed to several factors, including strategy tools being integrated into planning frameworks rather than being published as standalone materials; restricted circulation of crucial long-range planning service/theory and practice of planning reports due to copyright limitations; restricted access to the Stanford Research Institute Planning Library in California; and the enduring popularity of SOFT and SWOT variations, driven in part by their memorable acronyms.

Originality

In the spirit of a renaissance in strategic planning research, the authors unveil novel theoretical and social connections in the emergence of SWOT analysis by combining evidence from both theory and practice and delving into previously unexplored areas.

Research implications

Caution is advised for scholars who examine the discrete time frame of 1960–1980 through mere bibliometric techniques. This study underscores the risks associated with gathering incomplete and/or inaccurate data, emphasizing the importance of triangulating evidence beyond scholarly databases. The paradigm shift of strategic management research due to the advent of large language models poses new challenges and the risk of conserving and perpetuating academic urban legends, myths and lies if training data is not adequately curated.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 25 October 2024

Jessica C. Murray, Robert J. Harrington, Prakash K. Chathoth and M. Sajid Khan

This study aims to explore memory-dominant logic (MDL) in the luxury hotel context to assess the flow of management experience decisions to memorable experiences, which lead to…

Abstract

Purpose

This study aims to explore memory-dominant logic (MDL) in the luxury hotel context to assess the flow of management experience decisions to memorable experiences, which lead to guest outcomes. While research into memorable experiences has gained traction, the theoretical underpinnings of what makes an experience memorable in a luxury hotel setting are not well documented.

Design/methodology/approach

A grounded theory, qualitative methodology was used to assess MDL value transformation. Inductive methods included conducting in-depth interviews with hotel managers and analyzing social media reviews for each hotel. Guest reviews served as an indicator of memory outcomes and the counterpoint to the managerial interviews, supporting or refuting interview findings.

Findings

Key dimensions emerged, emphasizing the importance of managerial inputs to experience design, service experience attributes and memorable experience creation, demonstrating a sequence of memory-based value creation and outcomes such as positive word of mouth/electronic word of mouth (WOM/eWOM). Sentiment analysis identified attributes that appear to be a “must-have” to avoid dissatisfaction, as well as areas at risk for negative memories. Dimensions were developed into a framework using themes derived from MDL value transformation, management and consumer inputs that influence memorable experience outcomes in this context.

Research limitations/implications

The study supported the MDL theoretical framework by illustrating the flow from managerial inputs to the service experience, to elements of experience co-creation, and through to the guests’ WOM/eWOM and experience memories. The findings highlighted the symbiotic relationship between firm culture and service experience design, providing guidance for managerial practice going forward.

Originality/value

This paper uncovers major themes and dimensions identified by guests and managers as necessary in creating memorable experiences in a luxury setting and develops a framework that serves as a foundation for further study, including anteceding factors and their impact on hedonic consumption across experience domains.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 19 July 2024

Robert Münscher

This paper develops an evidence-based conceptual framework for exploring the applicability of choice architecture in business relationships.

Abstract

Purpose

This paper develops an evidence-based conceptual framework for exploring the applicability of choice architecture in business relationships.

Design/methodology/approach

Empirical studies of choice architecture in various fields are systematically reviewed to identify choice architecture techniques; major resulting categories of techniques are then discussed for applicability to business relationship contexts, and avenues for research are outlined.

Findings

Managerial decision-making is potentially influenced by changes to choice contexts that (1 provide additional information from outside the choice context, (2) facilitate a particular way of comparing options, (3) present options in new ways, (4) rework the choice set, e.g. by adding options and (5) create internal states that push toward a target choice.

Originality/value

The paper introduces the concept of choice architecture to business relationships. It develops a taxonomy of choice architecture techniques to guide the exploration of choice architecture effects in business relationships.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 19 October 2023

Kay Lynn Stevens, Dara Mojtahedi and Adam Austin

This study aims to examine whether country of residence, sex trafficking attitudes, complainant gender, juror gender and right-wing authoritarianism (RWA) influenced juror…

Abstract

Purpose

This study aims to examine whether country of residence, sex trafficking attitudes, complainant gender, juror gender and right-wing authoritarianism (RWA) influenced juror decision-making within a sex trafficking case.

Design/methodology/approach

Jury-eligible participants from the USA and the UK participated in an online juror experiment in which an independent group design was used to manipulate the complainant’s gender. Participants completed the juror decision scale, the sex trafficking attitudes scale and the RWA scale.

Findings

Sex trafficking attitudes predicted the believability of both the defendant and complainant. Greater negative beliefs about victims predicted greater defendant believability and lower complainant believability. US jurors reported greater believability of both the complainant and defendant, and RWA was associated with greater defendant believability. However, none of the other factors, including complainant and juror gender, predicted participants’ verdicts. The findings suggest juror verdicts in sex trafficking cases may be less influenced by extra-legal factors, although further research is needed, especially with a more ambiguous case.

Originality/value

This is one of the few cross-cultural comparison studies in the area of jury decision-making, specifically regarding sex trafficking cases. The findings indicated that US participants held more problematic attitudes about sex trafficking than their UK counterparts, although all participants held problematic attitudes about sex trafficking. However, those attitudes did not affect verdict formation about either a male or female complainant. Participants who were more knowledgeable about sex trafficking reported greater complainant believability, suggesting that educational interventions may provide greater support for victims in court.

Details

Journal of Criminal Psychology, vol. 14 no. 3
Type: Research Article
ISSN: 2009-3829

Keywords

Open Access
Article
Publication date: 19 November 2024

Jianliang Hao, Robert Glenn Richey Jr, Tyler R. Morgan and Ian M. Slazinik

Researchers have examined the influence of the factors on reducing return rates in retailing over the years. However, the returns experience is often an overlooked way to drive…

Abstract

Purpose

Researchers have examined the influence of the factors on reducing return rates in retailing over the years. However, the returns experience is often an overlooked way to drive customer engagement and repeat sales in the now ubiquitous omnichannel setting. The focus on returns prevention in existing research overshadows management’s need to understand better the comprehensive mechanics linking the customer in-store return experience with their repurchase actions. Recognizing the need to bridge different stages of the returns management process, this research aims to explore the facilitators and barriers of in-store return activities.

Design/methodology/approach

Analysis of customer corporate data from 5,339 returns at the retail level provides insights from the customer return experience. Expanding our theoretical understanding, a deductive research approach then examines how those factors impact customer repurchase intentions both online and at brick-and-mortar stores. Stage two of the study employs a scenario-based role-playing experiment with consumer respondents to test hypotheses derived from signaling theory and justice theory.

Findings

Results find that returns policy and loyalty program capabilities are essential in creating a positive customer in-store experience. Moreover, a return experience enhanced by frontline employee service can retain existing shoppers and drive additional store traffic, further stimulating retailer sales.

Originality/value

These findings refine our understanding of returns management in evolving omnichannel retailing and offer practical insights for retailers to manage customer relationships through in-store returns.

Details

International Journal of Physical Distribution & Logistics Management, vol. 54 no. 11
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 11 June 2024

Sian Calvert, Robert Dempsey and Rachel Povey

The Social Norms Approach (SNA) is a health behaviour intervention which promotes positive behaviour change by challenging and reducing misperceived social norms of peer…

Abstract

Purpose

The Social Norms Approach (SNA) is a health behaviour intervention which promotes positive behaviour change by challenging and reducing misperceived social norms of peer behaviours and attitudes. This study reports a novel qualitative evaluation of an in-school SNA intervention which aimed to reduce 11-to-12-year-old students’ unhealthy snacking behaviours by reducing misperceived peer norms.

Design/methodology/approach

A qualitative evaluation of seven teachers’ and eighteen students’ experiences of taking part in the SNA intervention based on focus group discussions and an open-ended survey.

Findings

An inductive reflexive thematic analysis indicated that the SNA intervention was an effective and engaging means of delivering normative feedback to younger adolescents. The use of a paper-and-pens creative poster-making activity, where students were tasked with designing the intervention materials featuring normative feedback based on their baseline data, encouraged students to discuss and reflect on the discrepancies between their perceived norms and the actual reported unhealthy snacking norms. Challenges were identified with ensuring intervention fidelity and in students’ understanding of how to record survey responses using Likert scales.

Originality/value

This study demonstrates the usefulness of exploring post-intervention perceptions of SNA interventions, particularly from the perspective of the intended recipients. The study also provides useful information for those intending to develop in-school SNA interventions in the future, particularly the importance of involving participants in the designing of intervention materials as a means of promoting engagement with an SNA-based dietary behaviour intervention.

Details

British Food Journal, vol. 126 no. 7
Type: Research Article
ISSN: 0007-070X

Keywords

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