Dhia D. AlHashim and Earl J. Weiss
The globalization of businesses, the increasing complexities of business transactions, and advances in information technology that are facilitating electronic commerce and…
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The globalization of businesses, the increasing complexities of business transactions, and advances in information technology that are facilitating electronic commerce and communication are challenging the relevance and usefulness of traditional accounting education. This paper deals with recent changes in accounting education needed to prepare accounting students to face the challenges of the 21st Century. In addition, this paper investigates the future of the AICPA 150‐hour requirement, with emphasis on California.
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Thomas V. Maher and Jennifer Earl
Growing interest in the use of digital technologies and a Putnam-inspired debate about youth engagement has drawn researchers from outside of the study of social movements into…
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Growing interest in the use of digital technologies and a Putnam-inspired debate about youth engagement has drawn researchers from outside of the study of social movements into research on the topic. This interest in youth protest participation has, in turn, developed into a substantial area of research of its own. While offering important research contributions, we argue that these areas of scholarship are often not well grounded in classic social movement theory and research, instead focusing on new media and/or the relationship between activism and other forms of youth engagement. This chapter seeks to correct this by drawing on interviews with 40 high school and college students from a moderately sized southwestern city to examine whether traditional paths to youth activism (i.e., family, friends, and institutions) have changed or eroded as online technology use and extra-institutional engagement among youth has risen. We find that youth continue to be mobilized by supportive family, friends, and institutional opportunities, and that the students who were least engaged are missing these vital support networks. Thus, it is not so much that the process driving youth activism has changed, but that some youth are not receiving support that has been traditionally necessary to spur activism. This offers an important reminder for scholars studying youth and digital activism and youth participation more broadly that existing theory and research about traditional pathways to activism needs to be evaluated in contemporary research.
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Thomas V. Maher and Jennifer Earl
Prior social movement research has focused on the role that axes of inequality – particularly race, class, gender, and lesbian, gay, bisexual, transgender, and queer (LGBTQ…
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Prior social movement research has focused on the role that axes of inequality – particularly race, class, gender, and lesbian, gay, bisexual, transgender, and queer (LGBTQ) status – play for who participates and how they do so. Age is another important axis of inequality. The pervasiveness of a youth deficit model, which casts young people as deficient and requiring benevolent adult tutelage, is of particular concern for youth. This chapter assesses whether the internalization of the deficit model influences young people's activism and how they perceive their engagement. Drawing on interviews with 40 high school and college students from a southwestern US city, we find that many young people have internalized deficit-model assumptions, affecting when and how they participated. This was most evident among high school students, who limited their participation because they were “not old enough” or gravitated toward more “age-appropriate” forms of activism. Interestingly, we found college students were more willing to engage in online activism but also felt compelled to do significant research on issues before participating, thereby distancing themselves from the deficit model's assumptions of their political naivety. Finally, some participants felt discouraged by the perceived ineffectiveness of protest, which resonated with deficit model narratives of the futility of youth engagement. These findings highlight the importance of understanding the impacts of an internalized deficit model as well as considering age as an axis of inequality in activism. Youth engagement is best supported by seeing young people as capable actors with unique interests, capacities, and points of view.
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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…
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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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Not only is the computer and its associated software a powerful research tool but it has been argued also that the utilisation of Information Technology makes an important…
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Not only is the computer and its associated software a powerful research tool but it has been argued also that the utilisation of Information Technology makes an important contribution to competitive advantage (e.g., Keen 1986; Remenyi 1988; Earl 1989). In particular it is important to note the impact, in this respect, of end‐user computing — the capability of users to have direct, hands on control over their computing needs — the rapid growth of which has been fuelled by the advent of personal computers and fourth generation languages (Gerrity and Rockart 1986; Alavi, Nelson and Weiss 1988). End user computing presents three kinds of competitive benefit to the individual, group or organisation: efficiency benefits, effectiveness benefits; and transformation benefits (Arkush and Stanton 1988; Porter and Gogan 1988).
Holly J. McCammon, Allison R. McGrath, Ashley Dixon and Megan Robinson
Feminist legal activists in law schools developed what we call critical community tactics beginning in the late 1960s to bring about important cultural change in the legal…
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Feminist legal activists in law schools developed what we call critical community tactics beginning in the late 1960s to bring about important cultural change in the legal educational arena. These feminist activists challenged the male-dominant culture and succeeded in making law schools and legal scholarship more gender inclusive. Here, we develop the critical community tactics concept and show how these tactics produce cultural products which ultimately, as they are integrated into the broader culture, change the cultural landscape. Our work then is a study of how social movement activists can bring about cultural change. The feminist legal activists’ cultural products and the integration of them into the legal academy provide evidence of feminist legal activist success in shifting the legal institutional culture. We conclude that critical community tactics provide an important means for social movement activists to bring about cultural change, and scholars examining social movement efforts in other institutional settings may benefit from considering the role of critical community tactics.
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Program review, or program audit, is becoming an accepted technique in computer auditing. This paper describes the technique and examines whether it has a legitimate role in both…
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Program review, or program audit, is becoming an accepted technique in computer auditing. This paper describes the technique and examines whether it has a legitimate role in both external and internal audit work. A program review methodology is suggested and user experience is reported and analysed. It is suggested that internal auditors in particular may value program review and are relatively well placed to exploit it.
Bernadette Barker-Plummer and David Barker-Plummer
This chapter analyzes #YesAllWomen, one of the largest, most visible, feminist Twitter events of recent years. Though hashtags and other forms of digital activism are not always…
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This chapter analyzes #YesAllWomen, one of the largest, most visible, feminist Twitter events of recent years. Though hashtags and other forms of digital activism are not always taken seriously as politics, in this project we investigate #YesAllWomen and its recirculation through media and public blogs, as an important instance of contemporary feminist discursive activism. Specifically, we argue that the hashtag functioned, first, as a site of collective identity for participants, and we describe some of the ways in which this identity building was achieved, and second, we argue that through its links to and recirculation by other platforms and media, #YesAllWomen also functioned as a public protest or agenda-building event with impact on public discourse beyond Twitter. Our project draws on content and discourse analysis methods to analyze the #YesAllWomen hashtag and to trace its interaction with other discourses such as news and blogs, including an automated content analysis of almost two million tweets and an analysis of a sample of 251 media and blog stories. We note that contemporary feminists are using digital media, in this case a Twitter hashtag, to achieve many of the same discursive goals of knowledge building and critique that have previously been achieved using other communications strategies such as consciousness-raising groups, publishing collectives, media strategies, and zaps.