Daniel P. Collins, Jacklyn Bruce and Katherine McKee
Using literature as the catalyst for change is grounded in Freirean pedagogy. In the case of the Oaks Leadership Scholars, leadership educators are crafting an environment for…
Abstract
Using literature as the catalyst for change is grounded in Freirean pedagogy. In the case of the Oaks Leadership Scholars, leadership educators are crafting an environment for building transformative leadership skills using texts calling for the enactment of justice and equity as a starting point for capacity building and self-reflection. Students read the texts individually, then in conjunction with workshop-style instruction, discuss the texts in formal sessions. To extend their thinking, students have the opportunity to attend optional reading circles (including a formal lesson and informal discussion) designed to enhance their critical thinking and development. Discussions in these reading circles often move in directions that allow for meaning-making beyond the narrow text focus into broader, real-world applications. Project co-directors report that the texts and subsequent discussion have energized students to act and engage.
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
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This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for…
Abstract
Purpose
This paper scrutinizes the scholarship on community archives' information work. Community archives and archiving projects represent unprecedentedly democratic venues for information work centering on essential documentary concepts such as custody, collection development and appraisal, processing, arrangement and description, organization, representation and naming, collaboration, resource generation and allocation, activism and social justice, preservation, reuse, and sustainability.
Design/methodology/approach
Unearthed through databases searches, citation chaining, and browsing, sources examined include peer-reviewed journal articles, books, and book chapters published in the English language between 1985 and 2018.
Findings
The literature on community archives’ information work shows considerable geographical (six continents), topical, and (inter)disciplinary variety. This paper first explores scholars' efforts to define both community and community archives. Second, it unpacks the ways in which community archives include new stakeholders and new record types and formats even as they leverage alternative archival principles and practices. Third, it discusses community archives as political venues for empowerment, activism, and social justice work. Fourth, this paper delves into the benefits and challenges of partnerships and collaborations with mainstream institutions. Fifth, it documents the obstacles community archives face: not only tensions within and among communities, but also sustainability concerns. Finally, it sets forth six directions for future research.
Originality/value
This paper is the first systematic review of the community archives literature.
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In most portfolio performance studies, a reference portfolio is used to assess the performance of a portfolio manager. The choice of an appropriate reference portfolio is…
Abstract
In most portfolio performance studies, a reference portfolio is used to assess the performance of a portfolio manager. The choice of an appropriate reference portfolio is essential to yield a fair and unbiased evaluation of the manager. In the following analyses, category‐based benchmarks are assessed against established benchmarks to evaluate, which alternative accurately evaluates a portfolio manager's performance. The results indicate that the category‐based benchmarks are more appropriate comparison reference for evaluating the systematic risk of equity portfolios and equity security returns.
Since the late 1970s, the study of the role, structure and functions of personnel management in the United Kingdom has been greatly facilitated by surveys emerging from a number…
Abstract
Since the late 1970s, the study of the role, structure and functions of personnel management in the United Kingdom has been greatly facilitated by surveys emerging from a number of large‐scale surveys. A major interest in interpreting the data from these surveys has been to evaluate the impact of recession, and, latterly, recovery on the power, structure and roles of personnel departments and personnel specialists in recent years. The survey data are used comparatively to evaluate the empirical plausibility of the different scenarios which have arisen, and to account for the results that emerge.
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…
Abstract
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.
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Sónia Paula S. Nogueira, Susana Margarida F. Jorge and Mercedes Cervera Oliver
The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese…
Abstract
Purpose
The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision making in the Portuguese local administration.
Design/methodology/approach
This research is quantitative and positive, based on a cross‐section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness.
Findings
The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual‐based information also proves to be of excellent value.
Research limitations/implications
The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide‐ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study's internal validity.
Practical implications
The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making.
Originality/value
Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.
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Patrick Collins, Emer Mulligan and Mary Cawley
This paper sets out to contribute to the growing literature analysing the broader impacts of event hosting. The purpose of this paper is twofold: the first is to add to the…
Abstract
Purpose
This paper sets out to contribute to the growing literature analysing the broader impacts of event hosting. The purpose of this paper is twofold: the first is to add to the growing literature concerned with the spatial impact of immediate (economic) impacts on host locations; the second, in line with the dynamic element introduced by Chalip (2004), is to identify the implications for business leveraging of mega events in the more medium term.
Design/methodology/approach
The methodological approach involved analysis of documentary evidence and observational analysis on site before and during the event. The findings are primarily derived from a survey of 150 businesses located across Galway city and its suburbs alongside a thematic analysis of six interviews with the organisers of the event and survey responses.
Findings
The authors find that the aspirations to spread the benefits of hosting ultimately proved unsuccessful. Key to this is the power held by global event organisers relative to local organisers. The authors also identify a degree of mismanagement and a lack of adequate support for the organisation of leveraging activities. The authors note a unique geography of impact that does not follow a linear path of decrease from the event site.
Originality/value
The work highlights the tensions that can exist between the aspirations of hosting cities and their local organisers against those of international brands responsible for the organisation of global events. The results on the geography of impact also highlight a unique spatial trend, one that sees economic impact increase on the outer limits of the city.
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Adrien B. Bonache and Kenneth J. Smith
This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of…
Abstract
This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.