Explores managerial professionals′ views on gender‐based preferentialhiring versus merit selection, and examines whether their views areaffected by different information frames…
Abstract
Explores managerial professionals′ views on gender‐based preferential hiring versus merit selection, and examines whether their views are affected by different information frames presented to them. Results show that, although the managers sampled in the study opposed preferential hiring in general, they valued a number of the consequences of preferential hiring. Information frame had no effect on male manager′s views. However, female managers were significantly persuaded by information emphasizing advantages of gender‐based hiring.
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In the original history of the socialist calculation debate (e.g., Bergson, 1948), Oscar Lange proved that bureaucrats can find the equivalent of equilibrium prices through trial…
Abstract
In the original history of the socialist calculation debate (e.g., Bergson, 1948), Oscar Lange proved that bureaucrats can find the equivalent of equilibrium prices through trial and error. In the revised history of this debate (e.g., Caldwell, 1997; Lavoie, 1985), Lange proposed an erroneous solution to the calculation problem. Dynamic entrepreneurial rivalry moves prices toward equilibrium. Lange and other “Market Socialists” allies thought only in terms of a static competitive market equilibrium that excludes the role entrepreneurs play in adjusting prices.
This paper underscores the importance of conducting studies that examine the experiences of women transport entrepreneurs within the context of the intersectionality of…
Abstract
Purpose
This paper underscores the importance of conducting studies that examine the experiences of women transport entrepreneurs within the context of the intersectionality of patriarchal culture, the challenges posed by insufficient infrastructure on business operations and the dominance of the male-dominated transport industry.
Design/methodology/approach
This paper is based on a concise literature review.
Findings
The intersectionality of these factors significantly influences women's prospects, opportunities and barriers as they navigate the entrepreneurial realm within the transportation sector. Understanding these complexities is essential to devise targeted strategies and policies that foster gender equality, promote inclusive economic growth and empower women entrepreneurs in this vital industry.
Originality/value
This paper synthesises existing research on family business, entrepreneurship and business operations in Africa.
Contribution to impact
This article has the potential to empower women in family-owned transportation businesses, promoting gender diversity and inclusivity. It achieves this by highlighting and encouraging women's leadership, leveraging their unique strengths, and fostering education and mentorship. As a result, the research is expected to drive industry growth, enhance customer satisfaction, and cultivate a more collaborative work culture. This emerging research is anticipated to transform these businesses, enabling women to become progressive leaders, thereby ensuring sustained success and fostering innovation in the transportation sector.
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Notes taken and edited by David L. Prychitko
Peter Boettke and I had taken Don Lavoie's graduate Comparative Economic Systems course during the Fall of 1985. Lavoie had just published Rivalry and Central Planning (Lavoie…
Abstract
Peter Boettke and I had taken Don Lavoie's graduate Comparative Economic Systems course during the Fall of 1985. Lavoie had just published Rivalry and Central Planning (Lavoie, 1985b) and National Economic Planning: What is left? (Lavoie, 1985a), and was at the cusp of establishing himself as a major player in the comparative systems and contemporary critique of socialist planning literature.1
Vida Lucia Botes and Umesh Sharma
The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice.
Abstract
Purpose
The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice.
Design/methodology/approach
MAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level: customer satisfaction, learning and growth, internal business and financial. A survey questionnaire was sent to management accountants selected randomly from a list of practicing management accountants identified by the Chartered Institute of Management Accountants in South Africa.
Findings
The study finds support for allegations that a gap exists between MAE and practice and indicates that to address this gap, a holistic focus using the four perspectives of the BSC would be useful to investigate the gap.
Research limitations/implications
Previous studies in relation to the gap in management education have focused on the lack of skills provided by tertiary education. As one of the few studies to focus on the overall performance of MAE, this study identifies that the gap is not limited to the provision of adequate skills. The findings show that the gap is significant in terms of customer perspective but is not significant in relation to the internal business, learning and growth and financial perspectives of the BSC. The study provides deeper insights into the gap and will help tertiary education providers to improve their performance.
Practical implications
As one of the few studies on gaps between MAE and practice, the study provides insights to the potential gaps. The findings serve as a basis for further empirical and theoretical enquiries.
Originality/value
The study contributes to the management accounting literature by focusing on the gap in MAE using a BSC approach. Rather than single out the lack of skills provided by MAE as a reason for the gap, this paper provides information on the four areas of the BSC as ways to identify the gap.
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Kieran Taylor-Neu, Abu S. Rahaman, Gregory D. Saxton and Dean Neu
This study aims to examine whether senior Enron executive emails celebrated, or at least left a space for, corporate irresponsibility. Engaging with prior organizational-focused…
Abstract
Purpose
This study aims to examine whether senior Enron executive emails celebrated, or at least left a space for, corporate irresponsibility. Engaging with prior organizational-focused research, we investigate how corporate emails sent by senior executives help constitute Enron by communicating to employees senior management’s stance about important topics and social characters.
Design/methodology/approach
The study analyzes the 527,356 sentences contained in 144,228 emails sent by Enron senior executives and other employees in the three-year period (1999–2001) before the company’s collapse. Sentences are used as the base-level speech unit because we are interested in identifying the tone and emotions expressed about specific topics and stakeholders. Tone is measured using Loughran and McDonald’s (2016) financial dictionary approach, and emotion is measured using Mohammad and Turney’s (2013) NRC word-emotion lexicon. Least Absolute Shrinkage and Selection Operator (LASSO) regressions are used to explore the determinants of senior management tone and emotions.
Findings
The analysis illustrates that while both senior executives and other employees utilized email to help accomplish task-related activities, they employed different evaluative tones to talk about key topics and stakeholders. Also important is what is left unsaid, with a “spiral of silence” emanating from senior management that created a space for corporate irresponsibility.
Originality/value
Combining advanced computerized textual analysis with qualitative techniques, we analyze a unique dataset to explore micro details involved in using email to communicate a tone at the top. The findings illustrate how what is said or not said by senior management contributes to the constitution of an organization.
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Nadana Abayadeera and Kim Watty
The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university…
Abstract
Purpose
The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers.
Design/methodology/approach
Bui and Porter's (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via questionnaire survey was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test, using SPSS version 20, and quantified the expectation-performance gap and its components.
Findings
The major finding of this research is that the main cause for the expectation-performance gap, as identified in the analysis of the constraint gap is university educators’ low confidence in teaching the required generic skills for career success of graduates. However, university educators are aware of the employer expectations of graduate accountants in terms of generic skills. Employers indicated that many of the generic skills are not achieved by the accounting graduates.
Practical implications
Findings of this study reflect the importance of expanding the accounting curricula by embedding and assessing generic skill development activities. In addition, it is vital to develop the capacities of university educators in terms of teaching and assessing generic skills in accounting degree programmes.
Originality/value
This study contributes to the literature as one of few studies that investigate the generic skills development of accounting graduates in Asia, particularly in Sri Lanka.
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Donald C. Hambrick and Craig Crossland
Despite widespread interest in “behavioral strategy,” it is not clear what this term, or its associated academic subfield, is all about. Unless a critical mass of scholars can…
Abstract
Despite widespread interest in “behavioral strategy,” it is not clear what this term, or its associated academic subfield, is all about. Unless a critical mass of scholars can agree on the meaning of behavioral strategy, and professionally identify with it, this embryonic community may face a marginal existence. We describe three alternative conceptions for the academic subfield of behavioral strategy, along with assessments of the pros and cons of each. The “small tent” version amounts to a direct transposition of the logic of behavioral economics to the field of strategic management, specifically in the style of behavioral decision research. The “midsize tent” view is that behavioral strategy is a commitment to understanding the psychology of strategists. And the “large tent’ view includes consideration of any and all psychological, sociological, and political factors that influence strategic outcomes. We conclude that the midsize tent represents the best path forward, not too narrow and not too broad, allowing rich scope but with coherence. The large tent conception of behavioral strategy, however, is not out of the question and warrants serious consideration.
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Irsyadillah Irsyadillah and Mohamed Salem M Bayou
This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to…
Abstract
Purpose
This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education.
Design/methodology/approach
This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities.
Findings
The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills.
Research limitations/implications
This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks.
Originality/value
The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.
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Martha Prata-Linhares, Helena Amaral da Fontoura and Maria Alzira de Almeida Pimenta
The context of this study is Brazil, which has seen more than a decade of expansion in higher education and increased access to public universities. Our investigation deals with…
Abstract
The context of this study is Brazil, which has seen more than a decade of expansion in higher education and increased access to public universities. Our investigation deals with the perceptions of novice faculty members or “professors”, as they are addressed in Brazil, on entitled behavior at universities. These professors participants are from institutions located in three different states in Brazil. We wanted to find out how these newcomers to university teaching perceived entitled attitudes in faculty–students and faculty–peer interactions. The chapter includes possible implications for relations in the workplace and discusses the gaps between expectations of the nature of social relationships in the universities among faculty and between faculty and students, on the one hand, and reality, on the other. The research uses narrative as its method of inquiry. This chapter sheds light on an issue that brings discomfort to professors and students. A mutual desire for cooperative and horizontal relations is expressed.