Terence Dwyer and Deborah Dwyer
High‐taxing European treasuries face grave problems as they try to finance redistributive welfare states having low birth rates and declining labour tax bases in an age of…
Abstract
High‐taxing European treasuries face grave problems as they try to finance redistributive welfare states having low birth rates and declining labour tax bases in an age of globalising investment. Their problem is not much different to the problem faced by the Roman Emperors (though Constantine humanely disclaimed the previous use of the scourge and the rack and contented himself with incarceration of insolvent taxpayers). In those days wealth was buried as gold in the grounds of the villa; in our day it may be buried in overseas parent or subsidiary companies. The reality remains that capital and business income can be made less visible to the tax collector than landed property. The solution of the late Roman Empire was to visit corporal punishment on the taxpayer. The solution now being urged by the OECD in Paris is that small or developing countries with offshore financial centres be pressed into service as subsidiary tax enforcers to boost OECD coffers. The OECD approach is multifarious, involving the criminalisation of tax avoidance and the elimination of various forms of tax competition from these centres in all geographically mobile service industries, including financial, but also distribution services, shipping, service industries and company headquartering. The OECD initiative is already drafting similar action on competition in e‐commerce, with manufacturing industry having been flagged in the 1998 OECD report.
Greg Filbeck, Debbe Skutch and Deborah J. Dwyer
Faculty internships in family business offer potential benefits to faculty, students, and the community by blending academics with real world business. The purpose of the paper is…
Abstract
Faculty internships in family business offer potential benefits to faculty, students, and the community by blending academics with real world business. The purpose of the paper is to report how faculty internship experiences in family businesses enhance the goals of continuous improvement of curriculum and research output in a business school. The University of Toledo Center for Family Business embarked on a pilot faculty internship program during the summer of 1998. We detail the back ground for the Stranahan Faculty Program at the University of Toledo, discuss the program implementation, and report the final organizational level assessment.
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Diana R. Franz, Dean Crawford and Deborah J. Dwyer
Restructuring events, such as downsizing, can either halt a downward spiral in corporate performance or perpetuate that downward spiral (Lindsley, Brass and Thomas 1995). This…
Abstract
Restructuring events, such as downsizing, can either halt a downward spiral in corporate performance or perpetuate that downward spiral (Lindsley, Brass and Thomas 1995). This dual nature of downsizing is reflected in the mixed results found by prior researchers.We recognize the dual nature of downsizing by categorizing events according to the firm’s financial condition preceding the announcement of the downsizing. We find a significant negative stock price reaction for firms that are financially healthy in the period preceding the announcement of the downsizing, but a statistically smaller reaction for firms that are in financial distress. The results suggest that the stock market views downsizing events consistent with the theory proposed by Lindsley, Brass and Thomas (1995).
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Angie R. Skelton, Deborah Nattress and Rocky J. Dwyer
Employee turnover expenses can cost businesses more than 100 per cent of a single employee’s annual wages and negatively affection an organization’s production and profits. High…
Abstract
Purpose
Employee turnover expenses can cost businesses more than 100 per cent of a single employee’s annual wages and negatively affection an organization’s production and profits. High employee turnover also could affect community tax collections, social programs and physical and mental health issues. Therefore, understanding contributors to higher employee turnover remains essential for organizational managers from both a corporate and societal standpoint. This paper aims to provide an analysis of how job satisfaction and job embeddedness could predict employee turnover intent.
Design/methodology/approach
A randomly selected survey which consisted of Andrews and Withey’s (1976) job satisfaction questionnaire, a global job embeddedness scale (Crossley et al., 2007) and a three-item turnover intent questionnaire derived from a survey created by Mobley et al. (1978) using a Likert-type measurement to survey randomly selected individuals used within manufacturing plants located in the Southeastern USA.
Findings
The results of the multiple regression analysis showed a significant relationship between job satisfaction, job embeddedness and turnover intent; and that satisfied and committed employees are less likely to plan to leave their employment.
Originality/value
Limited current information is available on how job satisfaction and job embeddedness predict turnover intentions in US Southeast manufacturing. This study includes information that shows the importance of job satisfaction and job embeddedness on retaining employees in this region and industry. Given the importance of employee retention on corporate productivity, morale and profits along with the ability to improve the organization’s positive contribution to society, it is important for managers to understand these factors and their effect on employee turnover intent.
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Prerana , Deepa Kapoor and Abhay Jain
This study aims to conduct a bibliometric analysis of sustainable tourism research published in Scopus-indexed journals covering the period from 1997 to 2021. Articles published…
Abstract
Purpose
This study aims to conduct a bibliometric analysis of sustainable tourism research published in Scopus-indexed journals covering the period from 1997 to 2021. Articles published during these 25 years were subjected to science mapping and performance analysis to propose potential areas for future research.
Design/methodology/approach
A bibliometric analysis using performance analysis and science mapping was conducted on 1,754 research papers retrieved from the Scopus database using the keyword “sustainable tourism.” Biblioshiny and VOSviewer are commonly used bibliometric tools. Science mapping techniques use coauthorship, keyword co-occurrence and co-citation analyses.
Findings
This study revealed the sustainable tourism publications’ spatial and temporal patterns, indicating a yearly growth rate of 19.9% during a 25-year period. The study identified Stefan Gossling as the most influential author, the “Journal of Sustainable Tourism” as the leading journal and Australia as the most productive country in sustainable tourism literature. The study used co-citation analysis to identify five thematic clusters, namely, reconceptualization and criticism, the role of residents, eco-labeling and the role of stakeholders, community-based tourism and the shift toward establishing sustainability indicators and effective governance and policymaking. The coauthorship analysis identifies the most influential author in collaborative efforts, and the most common pattern of collaboration is between researchers from different institutions in the same country, such as China and the Philippines, followed by collaborations between authors from other countries. The keyword co-occurrence analysis uncovered keywords that aligned with theme clusters generated from the co-citation analysis.
Originality/value
This study comprehensively uncovers five thematic clusters that have never been extracted so far in the literature. Also, it attempts to fill the gaps related to sustainable tourism by suggesting directions for future research.
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Anne Hogden, David Greenfield, Mark Brandon, Deborah Debono, Virginia Mumford, Johanna Westbrook and Jeffrey Braithwaite
Quality of care in the residential aged sector has changed over the past decade. The purpose of this paper is to examine these changes from the perspectives of staff to identify…
Abstract
Purpose
Quality of care in the residential aged sector has changed over the past decade. The purpose of this paper is to examine these changes from the perspectives of staff to identify factors influencing quality of residential aged care, and the role and influence of an aged care accreditation programme.
Design/methodology/approach
Focus groups were held with 66 aged care staff from 11 Australian aged care facilities. Data from semi-structured interviews were analysed to capture categories representing participant views.
Findings
Participants reported two factors stimulating change: developments in the aged care regulatory and policy framework, and rising consumer expectations. Four corresponding effects on service quality were identified: increasing complexity of resident care, renewed built environments of aged care facilities, growing focus on resident-centred care and the influence of accreditation on resident quality of life. The accreditation programme was viewed as maintaining minimum standards of quality throughout regulatory and social change, yet was considered to lack capacity of itself to explicitly promote or improve resident quality of life.
Research limitations/implications
For an increasingly complex aged care population, regulatory and societal change has led to a shift in service provision from institutional care models to one that is becoming more responsive to consumer expectations. The capacity of long-established and relatively static accreditation standards to better accommodate changing consumer needs comes into question.
Originality/value
This is the first study to examine the relationship between accreditation and residential aged care service quality from the perspectives of staff, and offers a nuanced view of “quality” in this setting.
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Vincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir and Cornelius Adorm-Takyi
The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.
Abstract
Purpose
The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.
Design/methodology/approach
This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa.
Findings
The findings of this paper indicate a positive and statistically significant relationship between institutional structures and the strength of auditing and financial reporting standards. As a further analysis, the study finds that the relationship between institutional structures and the strength of auditing and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin.
Practical implications
The paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must begin with establishing strong institutional structures in those countries.
Originality/value
This study presents the first empirical panel data evidence on the effect of institutional structures on the strength of auditing and financial reporting standards in Africa. Further, the methodology employed in this study can be regarded as effective in testing the phenomenon in other regions, or it can be employed as a guiding model for future research in the area.
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Robert E. Spekman, Deborah J. Salmond and C. Jay Lambe
Uses symbolic interaction concepts to explain norm‐regulated behaviour in industrial marketing relationships. Lends support to the notion that partners’ subjective interpretations…
Abstract
Uses symbolic interaction concepts to explain norm‐regulated behaviour in industrial marketing relationships. Lends support to the notion that partners’ subjective interpretations of their relationship must be congruent for relational norms and, hence, collaboration to emerge. By examining 46 of a manufacturer’s established trading relationships, investigates which factors distinguish relationships that are collaborative from other forms of trading relationships. Suggests that when partners exhibit a consensus to collaboration, they share strategic complementarity and the investments made by one side are valued by the other. Interestingly, each also believes the other faces high exit costs even though both sides maintain access to alternative partners. In addition to a discriminant analysis depicting different forms of trading relationships, develops a post hoc analysis of the profile of collaborative trading partners. Discusses the managerial and academic implications.