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Article
Publication date: 1 March 2008

Howard A. Frank and Douglas R. Fink

In light of the increasing convergence between public and private sector accounting models, should local governments be required to adopt requirements similar to the…

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Abstract

In light of the increasing convergence between public and private sector accounting models, should local governments be required to adopt requirements similar to the Sarbanes-Oxley Act (SOX)? Survey results from 42.2% of municipal finance officers from Ohio and Florida suggest they embrace in concept the enhanced accountability resulting from adopting principal officer certification (POC) and the independent audit committee (IAC) for larger cities. However, like their counterparts in the private sector, they have reservations regarding the benefits of implementation relative to costs. Theories of innovation diffusion and planned behavior provided a theoretical framework for multivariate analysis. The contradictions in our findings may relate to respondents’ reservations regarding the private sector financial reporting model that is becoming increasingly prevalent in public financial management.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 20 August 2019

Diane Lawong, Gerald R. Ferris, Wayne Hochwarter and Liam Maher

Researchers have identified various recruiter and organization characteristics that individually influence staffing effectiveness. In extending contemporary research, the purpose…

2459

Abstract

Purpose

Researchers have identified various recruiter and organization characteristics that individually influence staffing effectiveness. In extending contemporary research, the purpose of this paper is to address a straightforward question unexamined in previous research, namely, does recruiter political skill interact with organization reputation to influence applicant attraction in the recruitment process? Specifically, the authors hypothesized that for recruiters high in political skill, as organization reputation increases, applicant attraction to the organization increases. Alternatively, for recruiters low in political skill, as organization reputation increases, there is no change in applicant attraction to the organization.

Design/methodology/approach

Three studies were conducted to create the experimental manipulation materials, pilot test them and then conduct tests of the hypotheses. Study 1 created and tested the content validity of the recruiter political skill script. Study 2 reported on the effectiveness of the recruiter political skill experimental manipulation, whereby a male actor was hired to play the part of a recruiter high in political skill and one low in political skill. Finally, Study 3 was the primary hypothesis testing investigation.

Findings

Results from a 2×2 between-subjects experimental study (N=576) supported the hypotheses. Specifically, high recruiter political skill and favorable organization reputation each demonstrated significant main effects on applicant attraction to the organization. Additionally, the authors hypothesized, and confirmed, a significant organization reputation × recruiter political skill interaction. Specifically, findings demonstrated that increases in organization reputation resulted in increased applicant attraction to the organization for those exposed to a recruiter high in political skill. However, the effect was not for a recruiter low in political skill.

Research limitations/implications

Despite the single source nature of data collections, the authors took steps to minimize potential biasing factors (e.g. time separation, including affectivity). Future research will benefit from gathering multiple sources of data. In addition, no experimental research to date exists, examining political skill in a laboratory context. This finding has important implications for the growing research base on political skill in organizations.

Practical implications

First impressions are lasting impressions, and it is very costly to organizations when recruiters lose good candidates due to the failure to make a memorable and favorable impression. This paper supports the use of political skill in the recruitment process and highlights its capability to influence and attract job applicants to organizations successfully.

Originality/value

Despite its scientific and practical appeal, the causal effects of political skill on important work outcomes in an experimental setting have not been formally investigated. As the first experimental investigation of political skill, the authors can see more clearly and precisely what political skill behaviors of recruiters tend to influence applicant attraction to organizations in the recruitment process.

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Career Development International, vol. 24 no. 4
Type: Research Article
ISSN: 1362-0436

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Abstract

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

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The Law and Economics of Class Actions
Type: Book
ISBN: 978-1-78350-951-5

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Book part
Publication date: 31 January 2015

Reynaldo Dannecker Cunha and Thelma Valeria Rocha

This study examines the influence of marketing strategies on export ventures undertaken by micro and small enterprises (MSEs) established in emerging countries and in Brazil…

Abstract

This study examines the influence of marketing strategies on export ventures undertaken by micro and small enterprises (MSEs) established in emerging countries and in Brazil specifically. We aim to determine whether a direct relationship exists between marketing strategies and internationalization performance results and to evaluate the influence of entrepreneurial marketing (EM) on export marketing strategy (EMS) and performance. A conceptual model based on the work of Cavusgil and Zou (1994) is developed and used to analyze MSE characteristics (firm and products), EMS, EM, and export marketing performance. An empirical survey was conducted on 173 Brazilian MSEs across various sectors, and data analysis was performed using structural equation modeling. The results highlight the importance of marketing activities in shaping MSE export performance, mainly by adapting prices to targeted markets, thereby improving product competitiveness. The study also emphasizes the importance of company international competence (expertise) and EM as influencers of export performance. The study contributes to the field through its application of the EM construct, by adapting the conceptual MSE model and by filling empirical gaps knowledge. The results will guide MSE management strategies that will be critical to the Brazilian economy and to other emerging countries.

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Entrepreneurship in International Marketing
Type: Book
ISBN: 978-1-78441-448-1

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Book part
Publication date: 13 April 2022

Kerry R. McGannon, Sydney Graper and Jenny McMahon

To explore the digital landscape, narrowing to Instagram, as a cultural space to advance sociological understanding of elite athlete mother identity meanings and lives.

Abstract

Purpose

To explore the digital landscape, narrowing to Instagram, as a cultural space to advance sociological understanding of elite athlete mother identity meanings and lives.

Design/methodology/approach

Relativist narrative inquiry is outlined as a theoretical and methodological approach to expand sociological research on motherhood and sport, by exploring big and small stories on social media sites. Elite athlete mother's mediated self-portrayals on Instagram are theorized as identity stories (re)created and made possible, by cultural narrative resources.

Findings

An example of big and small story research is outlined from a larger case study of elite athlete figure skating mothers' self-portrayals on Instagram as they negotiated motherhood, and a professional sport career. Thematic narrative analysis findings include a big story plot in the post-partum period: negotiating intensive mothering and career. Two small stories that fed into fluid meanings of this big story plot are also presented: holding the baby close and working mum/new mumtrepeneur. These findings show nuanced contradictions of contemporary motherhood meanings, within sportswomen's personal and public digital stories.

Originality/value

A big and small story approach grounded in narrative inquiry holds value to learn more about the contemporary digital landscape's shaping of the meanings of sportswomen's identities and lives. Future research is recommended using this approach on additional social media platforms (e.g. Facebook, Twitter, YouTube) to expand intertextual understanding of elite athlete mother identities in socio-cultural context, tapping into these underexplored naturalistic data resources.

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Sport, Social Media, and Digital Technology
Type: Book
ISBN: 978-1-80071-684-1

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Book part
Publication date: 27 June 2023

Nisha Solanki, Rohit Yadav and Mohit Yadav

Social entrepreneurship is an area that has been extensively researched from a variety of angles and across a broad range of academic disciplines. Parallel to this, practitioners…

Abstract

Social entrepreneurship is an area that has been extensively researched from a variety of angles and across a broad range of academic disciplines. Parallel to this, practitioners have applied social entrepreneurship ideas to a variety of industries and at varying degrees of complexity. The purpose of this study is to understand how the social capital of an entrepreneur drives the growth of social enterprises by contributing to the social entrepreneur skills. A systematic assessment of available literature was carried out based on searches of major academic databases (Web of Science, EBSCO and CAPES Portal de Periódicos), with an initial list of 3,106 publications being narrowed down to 472 articles that were subjected to content analysis after being narrowed down. Further, a theoretical proposal and research propositions were developed, highlighting the relationship between social capital and the activities of social entrepreneurs, as well as their relationships with the collective actors and institutions that make up social entrepreneurship in its totality. The conclusion of the chapter is that the interface between social entrepreneurship and social capital is a latent field for research. Further contributions of the chapter are a theoretical model to help researchers consolidate their efforts by identifying three key themes identified by intensive literature: creation of social capital by the social entrepreneur, relationships between institutions and the formation of groups and social capital as a formation of groups. In these words, a future agenda for discussing these topics is outlined for discussion.

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Book part
Publication date: 17 February 2025

Denisa Hejlová

This chapter examines the intricate landscape of environmental, social, and governance (ESG) principles, addressing their relationship with politics and evolving moral standards…

Abstract

This chapter examines the intricate landscape of environmental, social, and governance (ESG) principles, addressing their relationship with politics and evolving moral standards. It presents a critical discourse on the authenticity of corporate intentions versus their actual conduct. Amid the proliferation of corporate social responsibility (CSR) and ESG rhetoric, the reader is challenged to consider whether these are substantive efforts or merely strategic communications to foster a responsible image. This chapter reveals the potential for corporate hypocrisy. It uses tobacco, finance, and fashion industry case studies to show how companies must navigate the fine line between responsibility and manipulation.

We examine the critical point of the “road to hell is paved with good intentions.” Presented cases show how noble values can lead to unexpected barriers or serve as an effective tool to boost corporate hypocrisy. The tobacco industry is a case in point. So-called responsibility serves merely as a fig leaf for legitimizing the industry itself. Talking about responsibility for specific issues in fashion covers the silence about others, such as the deadstock inventory. Financial institutions, such as banks, refuse to lend money to the defense and security industry, as not to stain their ESG ratings, thus hindering the EU defense capabilities. This chapter emphasizes that critical thinking, honesty, and transparency are essential in strategic communication.

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Book part
Publication date: 14 February 2022

Peter (Zak) Zakrzewski

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Designing XR: A Rhetorical Design Perspective for the Ecology of Human+Computer Systems
Type: Book
ISBN: 978-1-80262-366-6

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Book part
Publication date: 19 December 2017

Karin Klenke

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Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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Book part
Publication date: 10 November 2023

Aylin Ates, Peter McKiernan and Akwal Sunner

Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy…

Abstract

Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy management practices increasingly pay attention to equality, diversity, and inclusion (EDI) by engaging with broader internal and external stakeholders via more open business models such as ecosystems. Hence, central to our examination is the concept of openness disposition, which in the context of strategic management refers to the tendency of individuals, collectives, and managers to make strategy transparent, participatory, and/or inclusive, or look for closure. While openness in strategy is regarded as a positive means of contemporary management, fostering diversity, creativity, innovation, and empowerment, there are some researched downsides too. The purpose of this chapter is to address the openness puzzle in strategy and gain a deeper understanding of the dilemmas of bottom-up strategy initiatives, and investigate the associated dilemmas, if any in the context of manufacturing small and medium enterprises (SMEs). We contribute to addressing the performative effects of the dynamic expansion and contraction in openness within the SME strategy process while using the concept of openness dilemmas, tensions, and disposition. Using the Management Control Theory, this chapter will combine theory with SME practitioners’ experiences of bottom-up strategy initiatives to increase EDI in their organisations. Based on findings that emerged from a four-year longitudinal multiple case study research with 10 European SMEs, we found that bottom-up strategy exercises are more interactive. They consider a greater number of views, increase legitimacy, and EDI at the workplace, and yield more process benefits, but are time-consuming and difficult to organise that require special attention to the capability, reciprocity, and credibility dimensions.

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Contemporary Approaches in Equality, Diversity and Inclusion: Strategic and Technological Perspectives
Type: Book
ISBN: 978-1-80455-089-2

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