Namjoo Choi, Dan Kim, Jahyun Goo and Andrew Whitmore
The purpose of this paper is to empirically validate the conjectural relationship between managerial information security awareness (MISA) and managerial actions toward…
Abstract
Purpose
The purpose of this paper is to empirically validate the conjectural relationship between managerial information security awareness (MISA) and managerial actions toward information security (MATIS).
Design/methodology/approach
A model is developed and the relationship between MISA and MATIS is tested using a large set of empirical data collected across different types and sizes of enterprises. The hypotheses of the research model are tested with regression analysis.
Findings
The results of the study provide empirical support that MATIS is directly and positively related to MISA.
Research limitations/implications
The R2, an estimate of the proportion of the total variation in the data set that is explained by the model, is relatively low. This fact implies that there are other constructs in addition to MISA that play a crucial role in determining MATIS. The paper suggests that intention to act and the risk‐cost tradeoff of the MATIS are other possible constructs that should be incorporated into future research. The conceptual model employed as a theoretical basis also suggests that other factors such as the environment in which an organization operates (e.g. industry) also plays a major role in determining information security decisions independently of MISA. Other possible limitations include the use of secondary data in the study.
Practical implications
The results indicate that developing strategies to raise an organization's MISA should impact MATIS and thus improve information security performance.
Originality/value
The study provides empirical evidence supporting the unproven link between MISA and MATIS.
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Securing the managerial and executive talent that organizations need is a hot topic in the contemporary business community, but it is also an old challenge with a long and varied…
Abstract
Securing the managerial and executive talent that organizations need is a hot topic in the contemporary business community, but it is also an old challenge with a long and varied history. Contemporary observers are typically surprised to discover first how much the practices from the 1920s look like those that are dominate in the more innovative industries a century later and second how much more sophisticated the plans and systems for managing talent in corporations were in the 1950s than now. The research community interested in human resources often sees the 1950s practices as something like a dominant paradigm; they have in fact already been in sharp decline for almost a generation. For researchers and instructors interested in the practices of “talent management” at the managerial and executive level considered broadly – including subtopics like management development, career planning, succession planning, etc. – it is important to see the roots of contemporary practices and how they have and are changing over time as doing so reinforces the basic notion from contingency theory: practices respond to changes in context. The important aspects of context that drove changes in the design and execution of managerial careers over time has to do with the structure of corporations and how they responded to their competitive environment. The fact that changing business needs led to different corporate structures, business models, and, in turn, different approaches for managing the leaders of corporations also gives us perhaps the best guidance as to where practices in these areas will be in the future. For researchers, starting with this historical perspective is also the best way to develop a macro perspective on the more micro practices and outcomes associated with these talent management questions.
Grant Samkin, Dessalegn Getie Mihret and Tesfaye Lemma
We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected…
Abstract
Purpose
We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.
Design/methodology/approach
Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.
Findings
While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.
Research limitations/implications
The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.
Originality/value
This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.
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The growth of firms is fundamentally based on selfreinforcing feedback loops, one of the most important of which involves cash flow.When profit margin is positive, sales generate…
Abstract
The growth of firms is fundamentally based on selfreinforcing feedback loops, one of the most important of which involves cash flow.When profit margin is positive, sales generate cash, which may then be reinvested to finance the operating cash cycle.We analyze simulations of a sustainable growth model of a generic new venture to assess the importance of taxes, and regulatory costs in determining growth.The results suggest that new ventures are particularly vulnerable to public policy effects, since their working capital resource levels are minimal, and they have few options to raise external funds necessary to fuel their initial operating cash cycles.Clearly, this has potential consequences in terms of gaining competitive advantage from experience effects, word of mouth, scale economies, etc. The results of this work suggest that system dynamics models may provide public policy-makers a cost-effective means to meet the spirit of the U.S. Regulatory Flexibility Act
Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky
This Food Standards Committee Report has been with us long enough to have received careful appraisal at the hand of the most interested parties — food law enforcement agencies and…
Abstract
This Food Standards Committee Report has been with us long enough to have received careful appraisal at the hand of the most interested parties — food law enforcement agencies and the meat trade. The purposes of the review was to consider the need for specific controls over the composition and descriptive labelling of minced meat products, but the main factor was the fat content, particularly the maximum suggested by the Associaton of Public Analysts, viz., a one‐quarter (25%) of the total product. For some years now, the courts have been asked to accept 25% fat as the maximum, based on a series of national surveys; above that level, the product was to be considered as not of the substance or quality demanded by the purchaser; a contention which has been upheld on appeal to the Divisional Court.
In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these…
Abstract
In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these labels follows, highlighting how the gifted underachievement (GUA) label emerges through the negation of “giftedness.” Subsequently, I explore the concept of GUA and its negative connotations, stemming from the positive valuation inherent in the term “giftedness” and its implications for what is considered “normal.” This chapter also reviews perspectives on shifting the focus away from the individual within the current paradigm of labeling giftedness and explores insights from systemic thinking and symbolic interactionism (SI). The conclusion underscores the necessity of a symbolic interactionist perspective to address the gaps in research on the labeling of giftedness and underachievement. Finally, I propose a generic definition that can be used in GUA research in the light of SI.