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Article
Publication date: 1 November 2002

Brian Buhr

Markowitz’s mean‐variance approach is used to identify the returns to vertical investment in the pork industry. In addition to previous efforts, this paper considers not only…

296

Abstract

Markowitz’s mean‐variance approach is used to identify the returns to vertical investment in the pork industry. In addition to previous efforts, this paper considers not only returns to stock ownership, but uses operating return on investment in pork slaughter and hog production to evaluate the impacts of vertical investment within the industry segment. Results suggest there are indeed diversification incentives for vertical investment in the pork industry. However, results do differ for vertical direct investment versus investment through stock ownership.

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Agricultural Finance Review, vol. 62 no. 2
Type: Research Article
ISSN: 0002-1466

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Article
Publication date: 1 May 1998

Brian H. Kleiner

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence…

5446

Abstract

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

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Equal Opportunities International, vol. 17 no. 3/4/5
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 10 May 2013

Brian Coffey

The purpose of this paper is to assess recent strategic sustainability policy, planning and assessment efforts in Victoria, Australia.

1052

Abstract

Purpose

The purpose of this paper is to assess recent strategic sustainability policy, planning and assessment efforts in Victoria, Australia.

Design/methodology/approach

An interpretive approach to policy analysis provides the methodological foundation for the analysis. Evidence is drawn from the analysis of policy texts and semi‐structured interviews.

Findings

Sustainability attracted considerable policy attention in Victoria during the first decade of the 21st century, with stated ambitions for Victoria to become “the sustainable state” and “world leaders in environmental sustainability”. In pursuing these ambitions, Victoria's efforts centred on hosting a summit, articulating medium‐term directions and priorities, releasing a whole of government framework to advance sustainability, and establishing a Department of Sustainability and Environment, and a Commissioner for Environmental Sustainability. However, the evidence indicates these efforts would have benefited from greater public engagement and input, stronger governance arrangements, and a broader conceptualisation of sustainability.

Practical implications

The evidence presented highlights the implications associated with efforts to promote sustainability through strategic policy and planning processes.

Originality/value

This paper provides an informed, yet policy relevant, analysis of the strengths, weaknesses, challenges, and possibilities associated with pursuing sustainability at the sub‐national level. It also highlights the ways in which policy objectives can be frustrated by failing to establish the solid foundations necessary for building a robust approach to promoting sustainability. The value of progressing sustainability within a strategic improvement cycle is also highlighted.

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Sustainability Accounting, Management and Policy Journal, vol. 4 no. 1
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 July 2000

Kathleen A. Farrell, Gordon V. Karels, Kenneth W. Montfort and Christine A. McClatchey

An interesting issue little explored in the celebrity endorsement literature is whether or not the activities of a celebrity endorser affect company performance. We examine the…

15139

Abstract

An interesting issue little explored in the celebrity endorsement literature is whether or not the activities of a celebrity endorser affect company performance. We examine the impact of Tiger Woods’s tournament performance on the endorsing firm’s value subsequent to the contract signing. We do not find a relationship between Tiger’ss tournament placement and the excess returns of Fortune Brands (parent of Titleist). This is likely due to Titleist being a very small contributor to the total market value of Fortune Brands. We also fail to find a significant relationship for American Express suggesting the market does not view a golfer endorsing financial services as credible. We do, however, find a positive and significant impact of Tiger’s performance on Nike’s excess returns suggesting that the market values the additional publicity that Nike receives when Tiger is in contention to win.

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Managerial Finance, vol. 26 no. 7
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 17 March 2022

Peni Fukofuka, Matthew Scobie and Glenn Finau

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as…

873

Abstract

Purpose

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.

Design/methodology/approach

Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.

Findings

By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance.

Originality/value

Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.

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Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 8 November 2010

Helena Buhr and Jason Owen-Smith

Networks connecting two important supporting institutions – law firms and venture capital partnerships – explain regions’ disparate abilities to sustain diverse high-technology…

Abstract

Networks connecting two important supporting institutions – law firms and venture capital partnerships – explain regions’ disparate abilities to sustain diverse high-technology ventures. In order to explain the diversity of entrepreneurial activity in a region, we distinguish between institutional capacity (the number of law firms and venture capitalists in a locale), strong interinstitutional connections that span legal and financial domains, and cohesive structural communities of directly and indirectly connected supporting organizations. We argue that strong connections and cohesive communities are essential, but little examined contributors to the development of diverse research-based economies. We find support for the argument in an empirical analysis of initial public offerings (IPOs) by U.S. high-technology companies in five industries between 1993 and 2005. Linking regional outcomes to strong ties that span local legal and financial institutions and to cohesive structures that weld them into communities offers new insights for research on the institutional and network underpinnings of entrepreneurship and regional economic development.

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Institutions and Entrepreneurship
Type: Book
ISBN: 978-0-85724-240-2

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Article
Publication date: 24 April 2007

603

Abstract

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Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 August 1980

The first ever presentation of the Joule Award was made last month by Professor G. A. Gamlen, Chairman of the Manchester Section of the Society of Chemical Industry, to Mr. A. A…

12

Abstract

The first ever presentation of the Joule Award was made last month by Professor G. A. Gamlen, Chairman of the Manchester Section of the Society of Chemical Industry, to Mr. A. A. S. Rae, CBE, Chairman of Ciba‐Geigy (UK) Ltd at the SCI's 99th Annual Meeting at the Midland Hotel, Manchester.

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Pigment & Resin Technology, vol. 9 no. 8
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 10 February 2012

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first…

12755

Abstract

Purpose

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.

Design/methodology/approach

A retrospective and prospective essay focusing on developments in the historical accounting literature.

Findings

The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.

Research limitations/implications

The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.

Originality/value

In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0951-3574

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