The advent and increasing application of electronic commercial transactions, e‐banking, new payment technologies and digital currencies poses a threat to traditional due diligence…
Abstract
The advent and increasing application of electronic commercial transactions, e‐banking, new payment technologies and digital currencies poses a threat to traditional due diligence systems in the international campaign against money laundering. As the electronic infrastructures of global commercial transactions and Internet financial services incubate, compliance dilemmas continue to evolve.
Reports that the anti‐money laundering regime in Myanmar (Burma) has many flaws; reasons are the lack of internationally accepted money laundering provisions, weak law enforcement…
Abstract
Reports that the anti‐money laundering regime in Myanmar (Burma) has many flaws; reasons are the lack of internationally accepted money laundering provisions, weak law enforcement capacity, an under‐regulated banking system, and proliferation of drug trafficking activity. Outlines laws and regulations: the 1993 Narcotics Drugs and Psychotropic Substances Law has been the main legislative tool against money laundering until recently and it criminalised money laundering if predicated by drug trafficking, allowing asset seizure if derived from the drugs trade. Moves onto the Control of Money Laundering Law 2002, which extends the extends the range of predicate offences, allows for imprisonment for up ten years, and sets up procedures for reporting of suspicious transactions and financial institution know‐your‐customer standards. Points out, however, that there is no bureaucratic structure to implement these provisions, no Financial Intelligence Unit, and no record of arrests or prosecutions; the ruling military junta simply wants to stay in power and allows or even encourages criminal money laundering, with lax financial accountability, weak border controls, and absence of regional and international cooperation as aggravating factors.
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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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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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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…
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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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The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains…
Abstract
The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.
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Jacqueline C. Pike, Elisabeth W. Joyce and Brian S. Butler
Community-governed mass collaborations are virtual organizations in which volunteers self-organize to produce content of value. Given the high turnover of participants and the…
Abstract
Purpose
Community-governed mass collaborations are virtual organizations in which volunteers self-organize to produce content of value. Given the high turnover of participants and the continual development and modification of governance modules, questions arise about how mass collaborations can succeed. Based on organizational routine theory, the purpose of this paper is to investigate how different aspects of routines can support the goals of mass collaborations.
Design/methodology/approach
Proposed hypotheses are developed and tested with data from a critical decision-making area of a successful community-governed mass collaboration – Wikipedia’s content review process.
Findings
The findings support the arguments that routines that reinforce governance serve important roles in enabling mass collaboration in the presence of transient participation and dynamic task demands in addition to creating a greater likelihood of success as outlined by the collaboration.
Research limitations/implications
One limitation of this study is that it examines these types of routines in only one context, Wikipedia’s content review process, and Wikipedia is an unusually successful, community-governed mass collaboration. However, this can be considered a conservative test as mass collaborations in more formal contexts or in traditional organizations face fewer hurdles due to more stable social norms, routines, and participant populations.
Practical implications
Greater understanding of how community-governed mass collaborations “get the work done” in spite of participant transience and governance flux can guide developers in managing flourishing communities.
Originality/value
While routines have been studied in traditional organizations, little work has been done with routines in community-governed mass collaborations and how they enable both stability and flexibility.
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– The aim of this paper is to discuss a unique and significant article about advertising that was published in Dublin in 1910.
Abstract
Purpose
The aim of this paper is to discuss a unique and significant article about advertising that was published in Dublin in 1910.
Design/methodology/approach
The article, entitled “The advertising problem” (reproduced in its entirety in the Appendix) is analysed and contextualised.
Findings
It is demonstrated that at least some early Irish advertising practitioners had a reflexive understanding of the tools of marketing and advertising as used then in Ireland and abroad, and that their own use of such tools served not only manufacturers and other clients, but also the ideological project of an Irish-Ireland.
Originality/value
This analysis has a particular value in rebutting clearly any possible assumption that advertising and marketing practices in Ireland in the early twentieth century were simply “quaint”.
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Managerial constraint is a central theme in strategic management research. Although discussed using a variety of labels (including choice and determinism) and theoretical…
Abstract
Managerial constraint is a central theme in strategic management research. Although discussed using a variety of labels (including choice and determinism) and theoretical perspectives (including resource dependence and population ecology), the common question is the degree to which executives have choices or options when making decisions. Two of the most commonly used approaches for discussing constraint are organizational task environments (Dess & Beard, 1984) and managerial discretion (Hambrick & Finkelstein, 1987). These two papers share substantial commonalities in both their theoretical background and operationalization, raising the question of whether discretion and task environment are indeed separate constructs. This chapter reviews both conceptual and methodological issues associated with the use of task environment and discretion. Drawing on a review of published studies and original data analysis, we offer methodological suggestions for future research.
Barry Colfer, Brian Harney, Colm McLaughlin and Chris F. Wright
In this concluding chapter, we draw together the various contributions presented in this volume, discuss the broader implications of our findings, and reflect on how this builds…
Abstract
In this concluding chapter, we draw together the various contributions presented in this volume, discuss the broader implications of our findings, and reflect on how this builds upon Willy Brown's work. The chapter examines how the patchwork of rules has been altered by new and emerging challenges, such as the COVID-19 pandemic, the rise of global supply chains and new forms of business. We return to the central objective of this volume of identifying and analysing the viability of various institutions for addressing these challenges and discuss how these might form the basis of a new web of rules for protecting labour standards in the future.