Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Robert J. Eger III and Bruce D. McDonald III
The current classifications for public school costs are provided by the National Center for Educational Statistics. To improve comparability between school districts, we provided…
Abstract
The current classifications for public school costs are provided by the National Center for Educational Statistics. To improve comparability between school districts, we provided an alternative classification with fewer numbers of expenditure categories, distinctions between school-based and non-school based administration costs, and school levels. The new classification was then applied to five comparable urban school districts. We found (1) that teacher salaries per student are affected by school level disaggregation; (2) that separating administrative costs into school-based and nonschool- based provides for an observable cost relationship; and (3) that curriculum and instructional support per student differ by school level disaggregation. The alternative classification may assist auditors and investigators whose role is to assess the costs performance of urban school districts by providing comparable school level and cost type.
The purpose of the chapter is to overview the sociological literature related to social media and digital technologies in sport, with particular attention to media…
Abstract
Purpose
The purpose of the chapter is to overview the sociological literature related to social media and digital technologies in sport, with particular attention to media representations, content production, and audience responses. The chapter examines how social media and digital technologies reproduce and challenge hegemonic representation strategies, while maintaining existing cultural norms in the industry. Further, the chapter evaluates how athletes and fans create digital communities to bring visibility to marginalized groups. Finally, the chapter considers the potential of digital media for social justice and advocacy.
Design/methodology/approach
The chapter synthesizes existing literature in sociology of sport, sport communication, and media studies to provide an assessment of the implications of social media and digital technologies for sport.
Findings
Scholarship on social media and digital technologies in sport has primarily focused on descriptive analyses. Sociological approaches provide a theoretical grounding for examining issues of power, inequality, and social justice in relation to media ideologies, production, and consumption.
Research limitations/implications (if applicable)
The chapter identifies future areas of study, including a more robust engagement with theory and an expansion of methodological approaches.
Originality/value
The chapter provides an overview of the literature on social media and digital technologies in sport of nearly 80 scholarly publications. The chapter moves beyond focusing on patterns in content to consider how structures, journalistic practices, cultural norms, and audience interactions collectively shape ideologies about gender, race, sexuality, religion, and disability in the sport media industry.
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Richard Honack and Sachin Waikar
By early 2009 Starbucks had nearly 17,000 stores worldwide, with about a third of these outside the United States. Despite multibillion-dollar annual revenues, the giant coffee…
Abstract
By early 2009 Starbucks had nearly 17,000 stores worldwide, with about a third of these outside the United States. Despite multibillion-dollar annual revenues, the giant coffee retailer's yearly growth had declined by half, quarterly earnings had dropped as much as 97 percent, same-store sales were negative, and its stock price was languishing. Factors such as a global economic downturn and increasing competition in the specialty coffee market from large players such as McDonald's and Dunkin' Donuts had driven this decline, resulting in the closings of hundreds of domestic stores already, with many more planned. Founder Howard Schultz, who had recently returned as CEO, and his executive team were convinced that Starbucks's growth opportunities lay overseas, where the firm already had a strong foothold in markets like Japan and the United Kingdom and was preparing to open hundreds of new stores in a variety of locations. But recent international challenges, including the closing of most Australian stores due to sluggish sales, made clear that Starbucks had more to learn about bringing its value proposition—a combination of premium coffee, superior service, and a “coffeehouse experience”—to foreign soil. The key question was not whether Starbucks could transport its value proposition overseas, but how the value proposition's three elements would play in recently entered and new markets. And the stakes of making the right international moves rose with each U.S. store closure. Schultz and his team also faced a broader question, one that applied to both their U.S. and foreign stores: Could they “grow big and stay small,” remaining a huge retailer that delivered both high-quality products and a consistently intimate and enjoyable experience to consumers worldwide? This case presents this challenge in the context of Starbucks's history, well-established value proposition, and domestic and international growth and vision.
The key objectives of the case focus on the successful growth of local city brand, to a country brand, to a global brand, leaving the questions: 1. How much more can it grow? 2. Can it? 3. What is the impact of new competitors in a given market and/or the impact of the global economy on discretionary spending by a loyal customer base? 4. How important is it to the sustain a brand's core value(s) proposition when innovating for new audiences and customer preferences?
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Keywords
Myung Jin, Bruce McDonald and Jaehee Park
– The purpose of this paper is to explicate the role of followership behavior on employee job satisfaction as well as the conditions that may moderate its impact.
Abstract
Purpose
The purpose of this paper is to explicate the role of followership behavior on employee job satisfaction as well as the conditions that may moderate its impact.
Design/methodology/approach
This study uses a large n survey data from federal agencies and investigates an additive moderation model in which two situational factors, perceived supervisor support (PSS) and performance-oriented culture (POC), interact with followership behavior.
Findings
Employees high on active followership perceived greater job satisfaction when PSS was high, rather than low. On the other hand, employees high on active followership perceived greater job satisfaction when POC was low, rather than high.
Research limitations/implications
This is, to the knowledge, the first empirical study based on a cross-sectional survey that tests how the effects of active followership on employee job satisfaction may vary depending on the different types of situational factors. As such, more studies are needed to validate the causal directions of the findings.
Practical implications
The present findings show that active engagement had greater association with job satisfaction when leader involvement was high and performance orientation was low. For highly engaged employees, leaders are encouraged to show higher degree of involvement in their work but with less emphasis on the performance orientation of the organization.
Originality/value
This study contributes to the broader literature in public sector leadership in two ways. First, research on the relationship between followership and job satisfaction has been sparse. Second, and most importantly, this study is the first empirical study that tests the moderating roles of situational (organizational) factors on the relationship between followership and employee attitude (job satisfaction).
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Lynette J. Ryals and Iain A. Davies
Over the past ten to 15 years, key account management (KAM) has established itself as an important and growing field of academic study and as a major issue for practitioners…
Abstract
Purpose
Over the past ten to 15 years, key account management (KAM) has established itself as an important and growing field of academic study and as a major issue for practitioners. Despite the use of strategic intent in conceptualizing KAM relationship types, the role of strategic intent has not previously been empirically tested. This paper aims to address this issue
Design/methodology/approach
This paper reports on inductive research that used a dyadic methodology and difference modelling to examine nine key account relationship dyads involving 18 companies. This is supplemented with 13 semi-structured interviews with key account managers from a further 13 companies, which provides additional depth of understanding of the drivers of KAM relationship type.
Findings
The research found a misalignment of strategic intent between supplier and customer, which suggested that strategic intent is unrelated to relationship type. In contrast, key buyer/supplier relationships were differentiated not by the level of strategic fit or intent, but by contact structure and differentiated service.
Practical implications
This research showed that there can be stable key account relationships even where there is an asymmetry of strategic interests. The findings also have practical implications relating to the selection and management of key accounts.
Originality/value
These results raise questions relating to conceptualizations of such relationships, both in the classroom and within businesses.
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This paper aims to provide an insight into the emergence of the global advertising industry by undertaking a comparison of the respective entries of the advertising agencies J…
Abstract
Purpose
This paper aims to provide an insight into the emergence of the global advertising industry by undertaking a comparison of the respective entries of the advertising agencies J. Walter Thompson and McCann Erickson into the Australian market in the 1930s and 1960s.
Design/methodology/approach
This study undertakes a comparison of the strategies and initiatives implemented by J. Walter Thompson and McCann Erickson as documented in the agencies’ respective archival collections as well as industry press reports.
Findings
The similarities between J. Walter Thompson and McCann Erickson reveal that globalisation of the advertising industry was both driven and restricted in even parts by profitability and pragmatism.
Originality/value
The experiences of the J. Walter Thompson and McCann Erickson agencies in establishing their Australian operations offer a unique, long-term view of the emergence and development of a global advertising industry.
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This case describes what happened when three Boston area hotels, the Hyatt Regency Boston, the Hyatt Regency Cambridge, and the Hyatt Harborside, decided, during the 2009…
Abstract
Case description
This case describes what happened when three Boston area hotels, the Hyatt Regency Boston, the Hyatt Regency Cambridge, and the Hyatt Harborside, decided, during the 2009 recession, to layoff all their housekeepers and replace them with employees from an outsourcing company headquartered in Atlanta, Georgia. The action created a public relations nightmare for the company. In 2009 many other organizations had implemented layoffs with little reaction from the public. Students are asked to think about why the Hyatt Hotels had been singled out. Was the main problem their decision, or the communication and implementation of their decision, and what could they have done differently?