William D. Cooper, Lynn Griffin and Charles F. Malone
This paper describes a semester‐long project involving senior‐level accounting students enrolled in Principles of Auditing and senior technology majors enrolled in a Manufacturing…
Abstract
This paper describes a semester‐long project involving senior‐level accounting students enrolled in Principles of Auditing and senior technology majors enrolled in a Manufacturing Planning and Management (MPM) class in the School of Technology. As part of their course requirements, the technology students establish a real company,raise capital, market a product, distribute profits/losses,and liquidate the company at semester‐end. The accounting students, working in teams, act as advisors (consultants) to this business. Team tasks include developing an accounting system, assisting with the preparation of budgets and financial reports, and analyzing the overall performance of the company. To complete their part of the project, each auditing team must meet with appropriate members of the MPM class, analyze their assigned task, propose a solution or map out a course of action for the MPM students, and prepare both a written and oral report for the MPM students detailing their analysis and findings. Thus, for the auditing students, the project helps hone interpersonal, writing, and oral presenting skills.
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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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Charles R. McCann and Vibha Kapuria-Foreman
Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the…
Abstract
Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the Institutional economists and the impetus behind the field of labor economics. Yet today, his contributions appear as mere footnotes in the history of economic thought, when mentioned at all, despite the fact that in his professional and popular writings he tackled some of the most pressing problems of the day. The topics upon which he focused included bimetallism, price theory, methodology, the economics profession, socialism, syndicalism, scientific management, and trade unionism, the last being the field with which he is most closely associated. His work attracted the notice of some of the most famous economists of his time, including Frank Fetter, J. Laurence Laughlin, Thorstein Veblen, and John R. Commons. For all the promise, his suicide at the age of 48 ended what could have been a storied career. This paper is an attempt to resurrect Hoxie through a review of his life and work, placing him within the social and intellectual milieux of his time.
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Rhetoric has long had a bad reputation, as synonymous with “false and empty speech”. In the last century, rhetoric has undergone an important reappraisal, which has seen it…
Abstract
Rhetoric has long had a bad reputation, as synonymous with “false and empty speech”. In the last century, rhetoric has undergone an important reappraisal, which has seen it applied also to corporate communication, corporate social responsibility (CSR), and, most recently, sustainability communication. However, the bad reputation that rhetoric has accumulated over the years continues to weigh on the legacy of the discipline, creating theoretical and methodological bias. This research represents a work that aims to map and systematize the academic literature related to rhetorical analysis in the context of CSR and sustainability communication. After a systematic literature review, a state-of-art literature mapping was carried out in order to create typological clusters of current approaches within traditional rhetoric theory, holding firm the assumption that the rhetorical discipline should be considered as a set of reasoned and structured techniques useful for corporate discourse and its persuasive effectiveness. The analysis has enlightened wide academic research regarding the study of rhetoric in corporate communications studies clustered in six typologies of topic endorsed by a specific goal that rhetoric would have in the studies.
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Presents a review on implementing finite element methods on supercomputers, workstations and PCs and gives main trends in hardware and software developments. An appendix included…
Abstract
Presents a review on implementing finite element methods on supercomputers, workstations and PCs and gives main trends in hardware and software developments. An appendix included at the end of the paper presents a bibliography on the subjects retrospectively to 1985 and approximately 1,100 references are listed.
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Hans Louis-Charles, Sahar Derakhshan, Amidu Kalokoh, Curtis Brown and Anthony Starke
Recent US federal executive orders have prioritized equity within the federal government, and the Federal Emergency Management Agency (FEMA) has declared equity as a foundational…
Abstract
Purpose
Recent US federal executive orders have prioritized equity within the federal government, and the Federal Emergency Management Agency (FEMA) has declared equity as a foundational pillar in their 2022–2026 Strategic Plan. This research study investigates the distributive equity of the most locally disseminated FEMA grant, the Emergency Management Performance Grant (EMPG).
Design/methodology/approach
The Commonwealth of Virginia was selected for our research study due to its exposure to natural hazards, recent disaster losses, variance among local emergency management programs, and high-profile political disputes against diversity, equity and inclusion (DEI) initiatives. EMPG data from 2020 to 2023 were analyzed for correlations with social vulnerability (SoVI®), community resilience (BRIC), previous disaster losses (SHELDUS), and the National Risk Index (NRI). A difference of means test was conducted on the jurisdictions that opted out of participation in the EMPG.
Findings
Virginia’s current EMPG funding is allocated disproportionately to wealthier local jurisdictions with lower social vulnerability, higher community resilience, and lower previous disaster losses. Jurisdictions that opted-out or received the minimum amounts had a disproportionately higher amount of total disaster losses.
Originality/value
This study provides a novel approach to evaluating the equity of public funding dedicated to local disaster preparedness. The findings are instructive to federal lawmakers, state governments and global initiatives in climate resilience with a similar allocation process focused solely on population sizes. The framework of this research study is easily replicable, and the metrics are publicly available for future researchers.
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Vincent J. Roscigno, William F. Danaher and Erika Summers‐Effler
Highlights the importance of music in ritual and culture generally, extending the focus to collective action. Argues that music and its emotional and cognitive impacts can be…
Abstract
Highlights the importance of music in ritual and culture generally, extending the focus to collective action. Argues that music and its emotional and cognitive impacts can be fundamental to the construction of social movement culture. Analyses song lyrics from the southern textile strikes of 1929‐1934 in an attempt to show how music and song helped construct a collective identity across relatively dispersed mill villages, shifted accountability for mill workers problems towards the labour process and its beneficiaries and suggested to the listener a collective solution. Discusses the implications of the findings for understanding music, culture and their relation to subordinate group challenge.