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Article
Publication date: 30 September 2014

Daniel Ames, Chris S. Hines and Jomo Sankara

The purpose of this paper is to examine whether earnings quality attributes are reflected in AM best's financial strength ratings (FSRs), a measure widely used in the insurance…

1012

Abstract

Purpose

The purpose of this paper is to examine whether earnings quality attributes are reflected in AM best's financial strength ratings (FSRs), a measure widely used in the insurance industry to assess financial health.

Design/methodology/approach

Using a sample of insurance companies during the period 2006-2012, the authors measure the quality of reported earnings using three accounting-based measures: earnings persistence, accrual quality, and earnings smoothness.

Findings

The authors find that better earnings persistence, higher accrual quality, and less earnings smoothing are reflected in higher FSRs for both public and private insurers, with the magnitude of the effect greater for private insurers.

Originality/value

This is the first study of which the authors are aware that seeks to understand the impact, if any, of variations in the quality of reported financial information on the perceived financial health of firms by ratings agencies in the insurance industry. The authors also include a novel research design in assessing the determinants of financial health ratings. Users of FSRs should be aware of the impact of ownership structure on ratings agencies’ propensity to incorporate reported earnings attributes in their ratings.

Details

American Journal of Business, vol. 29 no. 3/4
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 23 August 2022

Peter Hines, Chris Butterworth, Caroline Greenlee, Cheryl Jekiel and Darrin Taylor

The purpose of this paper is to extend the People Value Stream concept further by developing a view of what the world would look like through the eyes of a positive psychology…

483

Abstract

Purpose

The purpose of this paper is to extend the People Value Stream concept further by developing a view of what the world would look like through the eyes of a positive psychology employee-centred lens. The authors hope to provide a frame for further discussion, research and practical application in this area.

Design/methodology/approach

In this conceptual paper, the authors draw on their collective 120 plus years of experience with Lean and Human Resource Management through leading, teaching, researching and consulting in the area.

Findings

The People Value Stream concept is extended here by ideating how the “Voice of the Employee” could be used to enhance the existing knowledge of Lean. Relying on a range of cognitive psychological theories, particularly Self-Determination Theory, the authors show how it might be possible to develop a highly engaged workforce primarily by unlocking their intrinsic motivation through a “Self-Development and Growth Cycle”. This cycle is the people-improvement version of the seminal Deming process-improvement PDCA cycle. It can be applied within a job crafting “Personal Cockpit”. The authors also highlight a range of outputs and wider implications that create a pull for team leaders and senior management wishing to move to a real Servant Leader model. It will also help those developing and supporting people-related policies and procedures both within organisations and in trade unions.

Originality/value

This paper turns the existing literature about people within Lean upside down. To the best of the authors’ knowledge, for the first time in an academic paper, it discusses what would be the implications for the Lean world if the authors truly started understanding and deploying the explicit “Voice of the Employee” rather than just the established Lean “Voice of the Owner”-led Hoshin Kanri approach. The authors show how a lack of knowledge in these areas by the Lean community is limiting Lean’s engagement of people and its sustainability.

Details

International Journal of Lean Six Sigma, vol. 13 no. 5
Type: Research Article
ISSN: 2040-4166

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Book part
Publication date: 9 November 2020

Erik M. Hines, James L. Moore, Renae D. Mayes, Paul C. Harris, Paul Singleton, Christian M. Hines, Chris J. Harried and Bobbi-Jo Wathen

Rural students encounter challenges such as the achievement gap; racial inequality; little or no college counseling; higher rates of poverty; limited accessibility to college…

Abstract

Rural students encounter challenges such as the achievement gap; racial inequality; little or no college counseling; higher rates of poverty; limited accessibility to college preparatory courses; and recruitment and retention of quality teachers. Moreover, Black males tend to experience the same issues; however, there is a dearth of literature around this population in rural areas. The authors describe the implications of the unique intersection of Black males in rural settings and discuss the unique challenges and opportunities presented. Specifically, academic achievement, college and career readiness, and access to employment and higher education for Black males are highlighted in this chapter. The authors provide recommendations on research and practice for educators to best serve Black males in rural settings.

Details

African American Rural Education
Type: Book
ISBN: 978-1-83909-870-3

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Article
Publication date: 9 April 2018

Chris Corker

This article aims to explore the impact of the Great War on the Sheffield armaments industry through the use of four company case studies in Thomas Firth, John Brown, Cammell…

273

Abstract

Purpose

This article aims to explore the impact of the Great War on the Sheffield armaments industry through the use of four company case studies in Thomas Firth, John Brown, Cammell Laird and Hadfields. It charts the evolving situation the armaments companies found themselves in after the end of the conflict and the uncertain external environment they had to engage with. The article also examines the stagnant nature of armaments companies’ boards of directors in the 1920s and the ultimate rationalisation of the industry at the close of the decade.

Design/methodology/approach

The research design is based around a close examination of the surviving manuscript records of each of the companies included, the records of the speeches recorded by chairpersons at annual meetings and some governmental records.

Findings

The article concludes by outlining how the end of the Great War continued to affect the industry for the following decade and the complex evolving situation with a changing external environment and continuity of management internally ultimately leading to mergers in the industry.

Originality/value

This article uses a number of underused manuscript records to examine the Sheffield armaments industry and explores the effect of a global mega event in the Great War on one of the most technologically advanced industries of the period.

Details

Journal of Management History, vol. 24 no. 2
Type: Research Article
ISSN: 1751-1348

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Book part
Publication date: 16 September 2024

Caleb George Hubbard and Brittney S. Morrissey

Fairy tales and their movie counterparts have, for decades, been a means of socialising children and audiences regarding gender (e.g., Shewmaker, 2015; Whitley, 2013)…

Abstract

Fairy tales and their movie counterparts have, for decades, been a means of socialising children and audiences regarding gender (e.g., Shewmaker, 2015; Whitley, 2013). Specifically, Disney movies that portray fairy tales have strongly influenced how young children learn gender roles and gendered behaviours, yet deeper examination is needed of how Disney portrayals of masculinities have evolved among these films and across character type to understand how Disney may be reflecting or impacting dominant representations of masculinity that privilege certain identities and characteristics over others (Brode, 2016). While previous work has examined Pixar films as socio-culturally meaningful for representations of boyhood that remain grounded in traditional, hegemonic notions of masculinity (Wooden & Gillam, 2014), this chapter adds to the body of work by employing a critical content analysis of Disney films from Snow White and the Seven Dwarfs to Disney's most recent addition of Strange World to answer the questions about how masculinities are portrayed. Through answering these questions of evolved representation throughout close to a century amount of work, we contribute to scholarship that attempts to understand media influences on boyhood culture, which is considered in crisis due to overemphasised representations of powerful, strong male characters that hide their emotions (Brode, 2016; Wooden & Gillam, 2014).

Details

Gender and the Male Character in 21st Century Fairy Tale Narratives
Type: Book
ISBN: 978-1-83753-789-1

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Article
Publication date: 1 August 2000

Susan Greer and Chris Patel

Traditionally, mainstream cross‐cultural accounting research has applied a societal norms and values measure to the examination of differences in culture. This approach is…

8265

Abstract

Traditionally, mainstream cross‐cultural accounting research has applied a societal norms and values measure to the examination of differences in culture. This approach is limited, however, because it effectively disfranchises the culture of minority groups such as indigenous peoples within nations. Our paper provides evidence of cultural differences between indigenous Australian values and the Western capitalist values implicit in the language of accounting and accountability. Utilising an alternative yin/yang framework developed for accounting by Hines, we argue that the core indigenous yin values of sharing, relatedness and kinship obligations inherent in indigenous conceptions of work and land, are incompatible with the yang values of quantification, objectivity, efficiency, productivity, reason and logic imposed by accounting and accountability systems. This conflict of values then brings into question the impact of accounting and accountability systems on the indigenous peoples of Australia whose beliefs, norms and values are organised differently. The need to address such a conflict is critical for all of the world’s indigenous peoples. Perhaps even more so for the Australian indigenous peoples because of the insistence by governments, at both the state and federal levels, that the extreme social and economic disadvantages experienced by the Australian indigenous peoples can be dissipated by the imposition of strict financial accountability measures for all indigenous organisations and representative bodies. We argue that the demonstrated conflict of values is a significant reason for the inability of accounting and accountability systems to deliver such social and economic outcomes. The research findings of non‐indigenous researchers are largely drawn on in this paper. The two authors of this paper are not indigenous people and therefore we are speaking “of” indigenous culture and not “speaking for” them.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 May 2020

Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter and Ekaterina Svetlova

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially…

2354

Abstract

Purpose

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.

Design/methodology/approach

This paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.

Findings

Profit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.

Research limitations/implications

Problematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Details

Accounting, Auditing & Accountability Journal, vol. 1233 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 3 August 2018

Stephen Jollands, Chris Akroyd and Norio Sawabe

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to…

2566

Abstract

Purpose

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups.

Design/methodology/approach

This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures.

Findings

Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure.

Originality/value

This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 1980

Chris Pond

The recent increase in unemployment has been accompanied by much discussion of the structure of unemployment. Many have occupied themselves by trying to allocate the increase…

240

Abstract

The recent increase in unemployment has been accompanied by much discussion of the structure of unemployment. Many have occupied themselves by trying to allocate the increase between the conventional categories of frictional, structural and cyclical and in trying to separate the voluntary and involuntary components of the problem. Others have investigated the nature of the problem in terms of job turnover or duration, while a number have busied themselves with the issue of whether the published unemployment figures are an accurate measure of the pressure of demand or of social distress.

Details

International Journal of Social Economics, vol. 7 no. 7
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 23 February 2016

Ana Campos-Holland, Brooke Dinsmore and Jasmine Kelekay

This paper introduces two methodological innovations for qualitative research. We apply these innovations to holistically understand youth peer cultures and improve…

Abstract

Purpose

This paper introduces two methodological innovations for qualitative research. We apply these innovations to holistically understand youth peer cultures and improve participant-driven qualitative methodology.

Methodology/approach

It moves the methodological frontier forward by blending technology with the “go-along” approach used by ethnographers to prioritize participants’ perspectives and experiences within their socio-cultural contexts.

Findings

We introduce the youth-centered and participant-driven virtual tours, including a neighborhood tour using Google Maps designed to explore how youth navigate their socio-spatial environments (n = 64; 10–17 year-olds; 2013) and a social media tour designed to explore how youth navigate their networked publics (n = 50; 10–17 year-olds; 2013), both in relation to their local peer cultures.

Originality/value

Applicable to a wide range of research populations, the Google Maps tour and the social media tour give the qualitative researcher additional tools to conduct participant-driven research into youths’ socio-cultural worlds. These two innovations help to address challenges in youth research as well as qualitative research more broadly. We find, for example, that the “go-along” aspect of the virtual tour minimizes the perceived threat of the researcher’s adult status and brings youth participants’ perspectives and experiences to the center of inquiry in the study of local peer cultures.

Details

Communication and Information Technologies Annual
Type: Book
ISBN: 978-1-78560-785-1

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