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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- The aim of this article is to promote the use of free government resources to librarians and library users by focusing on four starting points for finding government…
Abstract
Purpose
- The aim of this article is to promote the use of free government resources to librarians and library users by focusing on four starting points for finding government information that is freely available.
Design/methodology/approach
- This article uses the No Child Left Behind act to compare the types of information that can be found in US Dept. of Education web pages, Congressional Research Service reports, General Accountability Office reports, and Congressional committee hearings.
Findings
- Each of the four government resources described in the article provides a wealth of information on the example topic. However, the information found from each resource is influenced by the mission of the organization, creating disparity in the depth of information offered and the manner in which it is presented.
Practical implications
- One can use the federal government agency that works in a subject area to find an overview, legal background, reports, and statistics on that subject, as well as information on how the agency is administering policies related to that topic. The Congressional Research Service can provide a broad outside overview of the subject along with pro and con issues related to the subject. The Government Accountability Office can add detailed analysis and criticism on the subject. Congressional committee hearings can provide testimony and reports from stakeholders and experts on the subject, offering a variety of viewpoints.
Originality/value
- This paper fills an identified need for comparison of these four sources as primary starting points for finding and using government information.
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This paper is concerned with the role played by the psychological contract in the relationship between an individual and his or her employer. In particular, the research…
Abstract
This paper is concerned with the role played by the psychological contract in the relationship between an individual and his or her employer. In particular, the research concentrates on a prior perceived violation of an employee’s psychological contract and the subsequent attitudes towards employers. The aims of the paper are to assess the nature, transferability and durability of outcomes arising from the perceived violations. Draws on the perceptions of 20 employees from a range of employment settings who five years earlier shared a common experience with a previous employer. The evidence suggested that a negative experience with one employer led to negative perceptions of employers in terms of trust, loyalty and commitment. Further, the study suggested that outcomes as a result of perceived violation are durable. Finally, the paper supported the findings of that after violation; the transactional contract assumes primacy over the psychological.
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George L. Roth and Peter M. Senge
By definition, all organizations that survive as their environment evolves are learning, at least to some degree, but proposes that the learning capabilities of most organizations…
Abstract
By definition, all organizations that survive as their environment evolves are learning, at least to some degree, but proposes that the learning capabilities of most organizations are extremely limited, especially when learning requires that diverse constituencies build shared understanding of dynamically complex business environments. As such, learning capabilities become increasingly needed, and those organizations which possess them will have unique advantages. Discovering how organizations might develop such learning capabilities represents a unique opportunity for partnership between researchers and practitioners. Suggests that to do this will require consensus about the research territory, research methods and goals, and how meaningful field projects can be designed and conducted.
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Douglas J. Ernest, Joan Beam and Jennifer Monath
Telephone directories have been an integral part of most public and academic libraries for nearly a century. Telephone directories represent an anomaly among library collections;…
Abstract
Telephone directories have been an integral part of most public and academic libraries for nearly a century. Telephone directories represent an anomaly among library collections; known to virtually all users, they nevertheless often go unrecognized when librarians discuss reference sources. The purpose of this study is twofold: first, to examine the history of telephone directory collections; second, to describe and analyze a survey of telephone directory collection use.
E-learning has the potential to engage learners in ways that is not possible in a conventional classroom environment. Nevertheless, for this unique capability of e-learning to be…
Abstract
E-learning has the potential to engage learners in ways that is not possible in a conventional classroom environment. Nevertheless, for this unique capability of e-learning to be optimised, a good understanding of learners’ need as to what motivate them to be engaged in activities is paramount. This chapter suggests strategies for engaging learners in e-learning based on past empirical studies on computer games characteristics and an exploratory study on values influencing learners’ decisions to engage in activities. The exploratory study in this chapter adopted qualitative research methods of Kelly Repertory grid and laddering interview based on the means-end chain (MEC) theory. Based on the exploratory study, value dimension was added to the existing literature. The value dimension of excitement, warm relationship with others and sense of accomplishment were revealed as important to learners in their decision whether to engage in activities. Strategies for e-learning instructions that promote the revealed values were suggested with the aim of integrating the value dimension with the existing literature as well as proven teaching approaches.
Simone T.A. Phipps and Leon C. Prieto
This paper aims to examine the black beauty industry from a historical perspective and consider the fairness heuristic theory to determine if organisations in this industry are…
Abstract
Purpose
This paper aims to examine the black beauty industry from a historical perspective and consider the fairness heuristic theory to determine if organisations in this industry are engaging in and promoting social entrepreneurship or contributing to social injustice. The paper explores the work of Annie Turnbo-Malone and Madame C.J. Walker, pioneers and stalwart entrepreneurs in the black beauty business, to discuss the controversial issue. Current and future applications are also investigated and presented.
Design/methodology/approach
Papers from earlier as well as more contemporary journals, news media and books were examined and synthesised to render a balanced view to aid in the entrepreneurship or injustice debate.
Findings
The paper concludes that decisions about fairness and justice involve perception and thus vary by individual, allowing a substantial case for the black beauty industry to both be commended for social entrepreneurship and condemned as a proponent of social injustice (distributive, procedural and interactional).
Originality/value
Organisations have substantial impact on individuals, groups, the community and society. A meaningful organisation encourages expression, perceptions of worth and constructive attitudes and behaviour, and refrains from reflecting excessive dictatorship or dehumanisation. This paper highlights both positive and negative organisational and societal issues concerning the business of black beauty, a relatively understudied topic in management in general and management history in particular, and it provides a unique lens from which to build awareness about entrepreneurship and justice and to effect needed change.
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Sandra Lynch, Daryl Adair and Paul Jonson
This chapter takes an interdisciplinary approach combining expertise in sports management and in philosophy to examine the premises underpinning the contested claim that…
Abstract
This chapter takes an interdisciplinary approach combining expertise in sports management and in philosophy to examine the premises underpinning the contested claim that professional athletes have a special obligation to be role models both within and beyond the sporting arena. Arguments for and against the claim are briefly addressed, as a prelude to identifying and elucidating a set of factors relevant to a consideration of this alleged special obligation. The chapter considers understandings of sport, play and athleticism from an ethical perspective and examines their relationship to professionalism to determine the extent to which ethical imperatives can logically be upheld or undermined within the professional context. The chapter concludes that professional athletes cannot be expected to be able to respond to the demand that they act as role models within and beyond the sporting arena unless the tensions implicit within that demand are articulated. The chapter calls for recognition of the complexity of ethical decision-making in the context of professional sport and recommends that the training of professional athletes should prepare them to deal with this complexity. Recognition of the complexity of decision-making with the professional sporting context suggests the need for further research into optimal training strategies for young professional athletes and into the genesis and reasonableness of the demand that such athletes act as role models both within and beyond the sporting arena.
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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.