Questions the view that management accounting information hasfailed to keep pace with changes in manufacturing processes over theyears and that the information currently provided…
Abstract
Questions the view that management accounting information has failed to keep pace with changes in manufacturing processes over the years and that the information currently provided is largely irrelevant to the needs of managers. Presents a study, the results of which suggest that this may not, in fact, be the case and that managers generally do find information on standard costing and budgeting useful.
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There is general agreement that the relationship between university business schools and the business community should become closer in the future, but neither group has many…
Abstract
There is general agreement that the relationship between university business schools and the business community should become closer in the future, but neither group has many suggestions as to how this might be done. This paper describes a student/practitioner collaborative project that helped students bridge the gap between academic and work worlds. In addition, the project also helped narrow the gap between faculty members and practitioners. Benefits and costs to individuals and organizations are discussed.
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Charitable Choice Policy, the heart of President Bush’s Faith‐Based Initiative, is the direct government funding of religious organizations for the purpose of carrying out…
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Charitable Choice Policy, the heart of President Bush’s Faith‐Based Initiative, is the direct government funding of religious organizations for the purpose of carrying out government programs. The Bush presidential administration has called for the application of Charitable Choice Policy to all kinds of social services. Advocates for child‐abuse victims contend that the Bush Charitable Choice Policy would further dismantle essential social services provided to abused children. Others have argued Charitable Choice Policy is unconstitutional because it crosses the boundary separating church and state. Rather than drastically altering the US social‐policy landscape, this paper demonstrates that the Bush Charitable Choice Policy already is in place for childabuse services across many of the fifty states. One reason this phenomenon is ignored is due to the reliance on the public‐private dichotomy for studying social policies and services. This paper contends that relying on the public‐private dichotomy leads researchers to overlook important configurations of actors and institutions that provide services to abused children. It offers an alternate framework to the public‐private dichotomy useful for the analysis of social policy in general and, in particular, Charitable Choice Policy affecting services to abused children. Employing a new methodological approach, fuzzy‐sets analysis, demonstrates the degree to which social services for abused children match ideal types. It suggests relationships between religious organizations and governments are essential to the provision of services to abused children in the United States. Given the direction in which the Bush Charitable Choice Policy will push social‐policy programs, scholars should ask whether abused children will be placed in circumstances that other social groups will not and why.
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Carol M. Graham, Patrick Kelly, Dawn W. Massey and Joan Van Hise
Teaching ethical decision making can be distinguished from teaching decision making in other settings by its juxtaposition of students’ affect with their intellect (Gaudine &…
Abstract
Teaching ethical decision making can be distinguished from teaching decision making in other settings by its juxtaposition of students’ affect with their intellect (Gaudine & Thorne, 2001); as Griseri (2002, p. 374) aptly points out, “effective business ethics teaching should involve a combination of…two aspects of ethical situations – their emotional and intellectual elements.” To engage students’ affect, research suggests the use of multiple teaching modalities (e.g., films, case studies, journals, and role-play) (McPhail, 2001). To develop students’ ethical intellect, research recommends using appropriate, individual-specific cognitive stimulation (Massey & Thorne, 2006). Yet, in designing courses, faculty typically preselect course teaching methods independently of the particular students who enroll in the course, often teaching their courses using methods that are consistent with their own personal learning styles (Thompson, 1997) even though those methods may not be effective for (m)any students in their classes. Nonetheless, investigating each student’s preferred learning style and tailoring the course accordingly is impractical (cf., Montgomery & Groat, 1988). Thus, as highlighted in the ethics literature (McPhail, 2001) and suggested in the education literature (Nilson, 2010a), faculty should utilize a variety of approaches to effectively teach ethics to their accounting students. To facilitate these efforts, this paper presents and evaluates various strategies accounting faculty can use to teach accounting ethics in ways that correspond to students’ varying learning preferences. As such, the strategies this paper provides can be used to create an accounting ethics course that affectively impacts and cognitively stimulates a diverse student body that, in turn, can lead to improved ethical reasoning skills.
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David Norman Smith and Eric Allen Hanley
Controversy has long swirled over the claim that Donald Trump's base has deeply rooted authoritarian tendencies, but Trump himself seems to have few doubts. Asked whether his…
Abstract
Controversy has long swirled over the claim that Donald Trump's base has deeply rooted authoritarian tendencies, but Trump himself seems to have few doubts. Asked whether his stated wish to be dictator “on day one” of second term in office would repel voters, Trump said “I think a lot of people like it.” It is one of his invariable talking points that 74 million voters supported him in 2020, and he remains the unrivaled leader of the Republican Party, even as his rhetoric escalates to levels that cautious observers now routinely call fascistic.
Is Trump right that many people “like” his talk of dictatorship? If so, what does that mean empirically? Part of the answer to these questions was apparent early, in the results of the 2016 American National Election Study (ANES), which included survey questions that we had proposed which we drew from the aptly-named “Right-Wing Authoritarianism” scale. Posed to voters in 2012–2013 and again in 2016, those questions elicited striking responses.
In this chapter, we revisit those responses. We begin by exploring Trump's escalating anti-democratic rhetoric in the light of themes drawn from Max Weber and Theodor W. Adorno. We follow this with the text of the 2017 conference paper in which we first reported that 75% of Trump's voters supported him enthusiastically, mainly because they shared his prejudices, not because they were hurting economically. They hoped to “get rid” of troublemakers and “crush evil.” That wish, as we show in our conclusion, remains central to Trump's appeal.
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Flavio Morales-Ríos, Aldo Alvarez-Risco, Sarahit Castillo-Benancio, Maria de las Mercedes Anderson-Seminario, Shyla Del-Aguila-Arcentales and Marc A. Rosen
Latin American countries must prioritize energy efficiency and renewable energies in their energy policies. This has been debated for the past few decades. However, it is…
Abstract
Latin American countries must prioritize energy efficiency and renewable energies in their energy policies. This has been debated for the past few decades. However, it is impossible to deny that energy efficiency and renewable energies have significant potential to mitigate the adverse effects of ever-increasing energy consumption induced by economic growth and the transformation of societies toward more energy-intensive models. This chapter identifies how sustainable energy policies could be considered successful in various Latin American economies through an active review and comparison of traditional energy models and their transition and respective consequences. The chapter concludes that there are national energy plans in countries in the region with a sustainable approach, and that clean energy and renewable sources have great potential. But it is also concluded that there is still a long way to go concerning legislation and legal frameworks.
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New South Wales (NSW) was the first state in Australia to introduce a legislative requirement to undertake affirmative action for members of particular target groups in order to…
Abstract
New South Wales (NSW) was the first state in Australia to introduce a legislative requirement to undertake affirmative action for members of particular target groups in order to achieve equality of opportunity in employment. This requirement was introduced in 1980 as an amendment to the NSW Anti‐ Discrimination Act 1977. Referred to as Part IXa, the amendment required all public service departments and statutory authorities to produce an Equal Employment Opportunity (EEO) Management Plan, setting out strategies by which EEO could be achieved for target group members, and to report annually to the Director of Equal Opportunity in Public Employment (DEOPE) on progress made towards this goal.
Hila Axelrad, Arie Sherman and Israel Luski
The current study investigates the association of employment at older age (60–80 years ) with the cognitive component of subjective well-being (SWB): life satisfaction.
Abstract
Purpose
The current study investigates the association of employment at older age (60–80 years ) with the cognitive component of subjective well-being (SWB): life satisfaction.
Design/methodology/approach
Out of the Survey of Health, Ageing and Retirement in Europe (SHARE), the present study’s sample included 58,197 observations of participants aged 60–80 years from 18 countries. The authors estimate the direct effects of employment and number of working hours on life satisfaction while considering the characteristics of the job and their impact.
Findings
Results reveal that individuals who do not work enjoy a higher level of life satisfaction and so do those who work in developing jobs. Work under pressure reduces the level of SWB and working in physically demanding jobs has no significant impact on SWB. The results confirm previous findings regarding the positive contribution of self-employment to individuals’ SWB.
Originality/value
The results allow policy makers to implement policy measures that can improve older workers' SWB.
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In recent years, crowdfunding has developed as a new fundraising alternative. Yet, the effects of the backing experience in reward and donation-based crowdfunding (DBCF) on…
Abstract
Purpose
In recent years, crowdfunding has developed as a new fundraising alternative. Yet, the effects of the backing experience in reward and donation-based crowdfunding (DBCF) on well-being were researched only through qualitative practices. The current study offers a novel quantitative inquiry of the association between backing motivation and backers' well-being.
Design/methodology/approach
The study is based on a uniform questionnaire distributed among 700 Israeli adults, which included questions about backing experience, sense of meaning and social welfare.
Findings
The results indicate that only intrinsic backing motivation is associated with the sense of meaning in life. Non-investment crowdfunding offers a platform for people who are intrinsically motivated to increase their sense of meaning in life. Moreover, the authors find that the tendency to back further projects is associated with backers' sense of meaning in life.
Social implications
The findings can promote a better matching between backers' desire for living the good life and entrepreneurs' desire to reach their funding targets. Social welfare implications are discussed.
Originality/value
The linkage between backers' well-being and crowdfunding has not been explored in quantitative studies. Hence, the study offers a novel approach and some new insights on this linkage.