In times past, the public library has aptly been called “the university of the people,” an educational institution dedicated to furthering the democratic way of life. An…
Abstract
In times past, the public library has aptly been called “the university of the people,” an educational institution dedicated to furthering the democratic way of life. An educational institution is charged with the tasks of transmitting societal values and acquiring knowledge necessary for daily living. Certainly, the public library affirms that all people of the United States have a right to the pursuit of knowledge along with or as part of the pursuit of happiness. Whether or not the library also has some responsibility in assisting patrons in the clarification of societal values and in assisting patrons with life enrichment is not as clear from a historical perspective. That libraries can and should bring literature and books together in reader's discussion groups for enrichment and clarification is the subject of this paper.
In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or sellers…
Abstract
In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or sellers, or users or producers, may not make much notice of them. A product sells. A facility functions. The business relationship in which we make our money has “always” been there. However, some times this picture of order is disturbed. A user having purchased a product for decades may “suddenly” say to the producer that s/he does not appreciate the product. And a producer having received an order of a product that s/he thought was well known, may find it impossible to sell it. Such disturbances may be ignored. Or they can be used as a platform for development. In this study we investigate the latter option, theoretically and through real world data. Concerning theory we draw on the industrial network approach. We see industrial actors as part of (industrial) networks. In their activities actors use and produce resources. Moreover, the actors interact − bilaterally and multilaterally. This leads to development of resources and networks. Through “thick” descriptions of two cases we illustrate and try to understand the interactive character of resource development and how actors do business on features of resources. The cases are about a certain type of resource, a product − goat milk. The main message to industrial actors is that they should pay attention to that products can be co-created. Successful co-creation of products, moreover, may require development also of business relationships and their connections (“networking”).
Andrew Waguih Ishak and Elizabeth Ann Williams
Organizations of all types desire to be imbued with resilience, or the ability to withstand and bounce back from difficult events (Richardson, 2002; Walsh 2003). But resilience…
Abstract
Purpose
Organizations of all types desire to be imbued with resilience, or the ability to withstand and bounce back from difficult events (Richardson, 2002; Walsh 2003). But resilience does not play the same role in every organization. Previous research (Weick and Sutcliffe, 2011) has argued that organizations can be more or less resilient. For high reliability organizations (HROs) such as fire crews and emergency medical units, resilience is a defining feature. Due to the life-or-death nature of their work, the ability to be successful in the face of difficult events is imperative to the process of HROs. The paper aims to discuss these issues.
Design/methodology/approach
This is a theory piece.
Findings
The authors put forth a dual-spectrum model that introduces adaptive and anchored approaches to organizational resilience.
Research limitations/implications
There are organizations for which resilience is only enacted when the organization must overcome difficult events. And at the other end are organizations that may not enact resilience in difficult times, and therefore fail or deteriorate. But while it has been shown that organizations can be more or less resilient, there has been little attention paid to how organizations may have differing types of resilience.
Originality/value
In this piece, the authors theorize that resilience may differ in type between organizations. Drawing on theoretical approaches to resilience from communication (Buzzanell, 2010), organizational behavior (Weick and Sutcliffe, 2011), and motivational psychology (Dweck, 2016), the authors introduce a model that views resilience as a dynamic construct in organizations. The authors argue that an organization’s resilience-centered actions affect – and are determined by – its approach to Buzzanell’s (2010) five communicative processes of resilience. The authors offer testable propositions, as well as theoretical and practical implications from this model, not only for HROs, but for all organizations.
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Previous research in sociology, psychology and fashion studies has investigated the concept of diversity in the fashion context, but the topic remains largely understudied within…
Abstract
Purpose
Previous research in sociology, psychology and fashion studies has investigated the concept of diversity in the fashion context, but the topic remains largely understudied within the realm of consumer research. This study aims to examine the reactions of underrepresented women to the fashion industry’s lack of diversity.
Design/methodology/approach
A total of 38 semi-structured in-depth interviews were conducted among a sample of female consumers who were diverse with respect to racial and ethnic background, socioeconomic class, religion, sexual orientation, age, body type and physical appearance.
Findings
Using Bourdieu’s forms of capital – social, cultural, economic and symbolic – the findings shed light on the process of virtual community formation on social media in response to the lack of diversity in fashion; reveal fashion consumers’ power to enact institution-level change, compelling the industry to become more diverse and inclusive; demonstrate the outcomes of capital accumulation and illustrate how all forms of capital are produced by and reproduce each other.
Originality/value
This study proposes a new outcome of capital accumulation on virtual communities, termed “transformative value,” in addition to the social and information values identified in earlier scholarship.
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The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…
Abstract
The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.
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Sinem Konuk and Barry Z. Posner
This study investigated the effectiveness of a student leadership program at Yildiz Technical University (Turkey) based on the Kouzes and Posner (2018) leadership model. A…
Abstract
This study investigated the effectiveness of a student leadership program at Yildiz Technical University (Turkey) based on the Kouzes and Posner (2018) leadership model. A quantitative quasi-experimental design with a pre-test and post-test control group demonstrated the effectiveness of the program. The analysis indicated a positive change for all five leadership practices, with three reaching statistical significance levels. Semi- structured interviews with students explored the two non-significant findings. The qualitative results suggested that leadership development programs need learning activities that apply to real-life situations and focusing on enhancing students’ self-confidence as leaders.
Penelope Van den Bussche and Claire Dambrin
This paper investigates online evaluation processes on peer-to-peer platforms to highlight how online peer evaluation enacts neoliberal subjects and collectives.
Abstract
Purpose
This paper investigates online evaluation processes on peer-to-peer platforms to highlight how online peer evaluation enacts neoliberal subjects and collectives.
Design/methodology/approach
The paper uses netnography (Kozinets, 2002) to study the online community of Airbnb. It is also based on 18 interviews, mostly with Airbnb users, and quantitative data about reviews.
Findings
Results indicate that peer-to-peer platforms constitute biopolitical infrastructures. They enact and consolidate narcissistic entrepreneurs of the self through evaluation processes and consolidating a for-show community. Specifically, three features make evaluation a powerful neoliberal agent. The object of evaluation shifts from the service to the user's own worth (1). The public nature of the evaluation (2) and symetrical accountability between the evaluator and the evaluatee (3) contribute to excessively positive reviews and this keeps the market fluid.
Social implications
This paper calls for problematization of the idea of sharing in the so-called “sharing economy”. What is shared on peer-to-peer platforms is the comfort of engaging with people like ourselves.
Originality/value
This paper contributes to the literature on online accounting by extending consideration of evaluation beyond the review process. It also stresses that trust in the evaluative infrastructure is fostered by narcissistic relationships between users, who come to use the platform as a mirror. The peer-to-peer context refreshes the our knowledge on evaluation in a corporate context by highlighting phenomena of standardized spontaneity and euphemized evaluation language. This allows evaluation processes to incorporate a market logic without having to fuel competition.
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Deepa Mangala and Mamta Dhanda
The purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns.
Abstract
Purpose
The purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns.
Design/methodology/approach
The study collected data for 511 Indian IPOs that came between April 2003 and March 2019 for calculating earnings management. On the basis of the Cross Sectional Modified Jones Model 1995, the paper presents three proxies of earnings management as discretionary accruals (DA), discretionary current accruals (DCA) and discretionary long-term accruals (DLA). The study further used correlation and multiple regression analysis to assess the impact of earnings management on listing day returns.
Findings
The findings show that earnings management and listing day returns vary through issue-year and industry-type. Apart from it, the study reveals a greater contribution of short-term accruals in earnings management on the basis of higher DCA values. It also discloses that the aggregate level of earnings management (DA) influences listing returns, whereas DCA and DLA separately have no impact on the listing day returns of the Indian IPOs.
Research limitations/implications
The findings are useful to potential investors and analysts to observe, assess and understand the quality of financial reports that are based on fallacious disclosure of accounting figures. The study also reflects the efficacy of Indian regulatory norms for IPOs in constraining earnings management and underpricing, thus providing meaningful insight to the policy makers and the regulators.
Originality/value
This study is distinguished by its focus on determining the influence of earnings management on listing day returns in Indian IPOs by using three earnings management proxies.