Search results

Daring to challenge the status quo impacts innovation. Yet, successful outcomes depend on individual risk-taking and choice to influence others to support new ideas. This Challenging the Status Quo exercise illustrates how leaders use power and influencing tactics to challenge norms by analyzing Donald Trump’s journey as the 45^th U.S. President to defy experts and successfully influence followers to support his non-traditional candidacy: businessman lacking political experience becoming leader of the free world. Through integrating videoclips and polls, instructors make power visible, relevant, and thought-provoking as students apply power theory and influencing tactics perspectives to analyze (a) how leaders impact followers’ perceptions, (b) students mutual-influencing strategies, (c) power’s relationship with social identity and privilege, and (d) social impact on innovation via activism and free speech.

This paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors test an approach to co-development with this important group who are both preparers and users of natural capital accounts but are not presently included in the research or development of natural capital accounting.

Seven practicing farm accountants and three accountants with an interest in this area were interviewed to gather responses to prototype farm natural capital accounts and make changes to improve the clarity, relevance and usefulness of the accounts. The paper calls for more work in participatory co-development to speed up the development and implementation of natural capital accounting.

The authors found that all participants were supportive of the concept of natural capital accounting and the consideration of agricultural ecosystems as assets of a farm business. Most participants could interpret the accounts and saw them as useful and important to improve sustainability outcomes. Participants highlighted the need for 1) the development of reliable, consistent valuation methods that resist manipulation; 2) natural capital accounting to be affordable and provide value to users; and 3) farmers to be supported to apply and report the methods for different objectives and contexts.

Since agriculture is a significant source of greenhouse gas emissions and changes to natural capital in the economy, information included in natural capital accounts of farm businesses is important to inform policy as well as farm management decisions. This research reveals strategies for policy makers to accelerate the supply of this information to enable market and other incentives to address urgent issues related to sustainability. Results of this study are from a limited sample of well-informed individuals and are thus preliminary. However, they highlight the need (and opportunity) to further co-design natural capital accounts in agriculture with farm accountants.

Farm accountants are important stakeholders in the development and implementation of natural capital accounting processes and systems, yet they are currently excluded from the science and standard-setting processes underpinning natural capital accounting. Co-development represents a fundamental shift in how the science around natural capital accounting is done and is an important step towards creating a more transdisciplinary approach to working with users. The authors show how users can be involved in developing natural capital accounting methods, standards and reports.

Natural capital accounting is a promising method to help reverse sustainability problems, if it is co-developed with stakeholders to be useful and useable.

To the best of the authors’ knowledge, this research is the first to report on farm accountants’ perceptions of natural capital accounts in agriculture and to present a case study of co-developing natural capital accounts with farm accountants.

This paper aims to contribute to understandings of the dynamics of marketplace exclusion and explore the benefits of a performative approach to knowledge production.

Interactive documentary theatre is used to explore the pressing issue of marketplace exclusion in a deprived UK city. The authors present a series of three vignettes taken from the performance to explore the embodied and dialogical nature of performative knowledge production.

The performative mode of knowledge production has a series of advantages over the more traditional research approaches used in marketing. It is arguably more authentic, embodied and collaborative. However, this mode of research also has its challenges particularly in the interpretation and presentation of the data.

The paper highlights the implications of performative knowledge production for critical consumer learning. It also explores how the hitherto neglected concept of marketplace exclusion might bring together insights into the mechanics and outcomes of exclusion.

While theatrical and performative metaphors have been widely used to theorise interactions in the marketplace, as yet the possibility of using theatre as a form of inquiry within marketing has been largely neglected. Documentary theatre is revealing of the ways in which marketplace cultures can perpetuate social inequality. Involving local communities in the co-production of knowledge in this way gives them a voice in the policy arena not hitherto fully addressed in the marketing field. Similarly, marketplace exclusion as a concept has been sidelined in favour of marketplace discrimination and consumer vulnerability – the authors think it has the potential to bring these fields together in exploring the range of dynamics involved.

The purpose of this paper is to study the crisis management process for project-based organizations (PBOs) by developing a comprehensive model and propositions.

This paper is based on a conceptual study. A literature review is considered a primary source for studying contemporary research, including 171 publications in total, which embody qualitative, quantitative, conceptual and theoretical studies. For data analysis, content analysis is used, which is comprised of descriptive and thematic analysis.

This study identifies five imperative elements of crisis management for PBOs which include (1) sense-making (information gathering and crisis interpretation), (2) decision-making (accurate and timely decision), (3) response (reactive response), (4) outcome (success/failure) and (5) learning. Based on these findings, this study proposes an integrative model of the interplay between sense-making, decision-making, response, outcome and learning. Furthermore, the findings lead to propositions for each of the elements. The paper contributes to the literature on dynamic capability theory.

This paper explores the crisis management process for PBOs. The proposed model deepens the understanding of the practices and processes of project-based crisis management.

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud.

The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO).

This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO.

An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process.

Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering.

This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities.

There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.

This chapter examines the phenomenon of internet users attempting to report and prevent online child sexual exploitation (CSE) and child sexual abuse material (CSAM) in the absence of adequate intervention by internet service providers, social media platforms, and government. The chapter discusses the history of online CSE, focusing on regulatory stances over time in which online risks to children have been cast as natural and inevitable by the hegemony of a “cyberlibertarian” ideology. We illustrate the success of this ideology, as well as its profound contradictions and ethical failures, by presenting key examples in which internet users have taken decisive action to prevent online CSE and promote the removal of CSAM. Rejecting simplistic characterizations of “vigilante justice,” we argue instead that the fact that often young internet users report feeling forced to act against online CSE and CSAM undercuts libertarian claims that internet regulation is impossible, unworkable, and unwanted. Recent shifts toward a more progressive ethos of online harm minimization are promising; however, this ethos risks offering a new legitimizing ideology for online business models that will continue to put children at risk of abuse and exploitation. In conclusion, we suggest ways forward toward an internet built in the interests of children, rather than profit.

This article informs school leaders and staffs about existing research findings on the use of data-driven decision-making in creating class rosters. Given that teachers are the most important school-based educational resource, decisions regarding the assignment of students to particular classes and teachers are highly impactful for student learning. Classroom compositions of peers can also influence student learning.

A literature review was conducted on the use of data-driven decision-making in the rostering process. The review addressed the merits of using various quantitative metrics in the rostering process.

Findings revealed that, despite often being purposeful about rostering, school leaders and staffs have generally not engaged in data-driven decision-making in creating class rosters. Using data-driven rostering may have benefits, such as limiting the questionable practice of assigning the least effective teachers in the school to the youngest or lowest performing students. School leaders and staffs may also work to minimize negative peer effects due to concentrating low-achieving, low-income, or disruptive students in any one class. Any data-driven system used in rostering, however, would need to be adequately complex to account for multiple influences on student learning. Based on the research reviewed, quantitative data alone may not be sufficient for effective rostering decisions.

Given the rich data available to school leaders and staffs, data-driven decision-making could inform rostering and contribute to more efficacious and equitable classroom assignments.

This article is the first to summarize relevant research across multiple bodies of literature on the opportunities for and challenges of using data-driven decision-making in creating class rosters.

The purpose of this article is to introduce a narrative framework for leadership education as a lens for exploring how emerging adults make sense of their leader identity development. This narrative framework, called Communicated Narrative Sense Making (CNSM), looks at identity through storytelling processes. Emerging adults in higher education have different experiences and come to a new awareness of themselves in a context in a variety of ways. Part of this development process is establishing an identity as a leader. We propose a narrative framework as an approach for exploring the experiences and sense-making processes of leader identity development in emerging adults.

This paper aims to introduce a new integrated strategic framework entitled, “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum” and elucidates the central and strategic importance of corporate identity apropos corporate communications, corporate image, attributed stakeholder identifications and resultant behaviours. The strategic importance of corporate identity is noted. The continuum incorporates a variety of disciplinary/theoretical perspectives.

The paper/framework is informed by corporate marketing and strategic perspectives; legal theory of the firm; social identity branch theories; and stakeholder theory. The effects and management of corporate identity are seen as a continuum. The framework accommodates Tagiuri’s (1982) scholarship on corporate identity.

This paper formally introduces and explicates “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum”. Corporate identity management is an on-going strategic senior management/strategic requisite. Notably, the legal theory of company law – routinely overlooked – and its impact on corporate identity management is accepted, acknowledged and accommodated. The importance of stakeholders and stakeholder identification (a derivative of social identity theory) is underscored.

Via the explication of the continuum, managers can comprehend the nature and importance of corporate identity; appreciate that corporate identity adaptation/change is on-going; comprehend its interface/s with corporate communications, stakeholder attributed identities, identifications and the business environment; understand the need for on-going fidelity to an institution’s legally based core purposes and corporate identity traits (juridical identity); cognise the efficacy of constant stakeholder and environmental analysis. Corporate identity sustainability requires corporate identity to be advantageous, beneficial, critical, differentiating and effectual. Stakeholder prioritisation is not solely dependent on power, legitimacy and urgency but on legality, efficacy, ethicality and temporality.

The resultant framework/approach, therefore, aims to make a meaningful advance on the territory and, moreover, seeks to be of utility to scholars and practitioners of corporate marketing, strategy and company law. Arguably, therefore, the framework is more ambitious than extant framework on the domain. The resultant framework/approach, therefore, aims to make a meaningful advance on the territory and seeks to be of utility to scholars and practitioners of corporate identity, communications, images, identification, stakeholder theory, company law and, importantly, corporate strategy.