Jayna R. Sheats, David Biesty, Julien Noel and Gary N. Taylor
The purpose of this paper is to analyze the economics of various printing processes proposed for small‐scale electronic products such as radio frequency identification tags, smart…
Abstract
Purpose
The purpose of this paper is to analyze the economics of various printing processes proposed for small‐scale electronic products such as radio frequency identification tags, smart cards, and wireless sensors, and to present a new transfer printing method.
Design/methodology/approach
The costs of several types of microstructuring techniques were calculated from commercial product data, along with a detailed spreadsheet simulation of inkjet printing for microelectronics. A new material for transfer printing was developed, along with suitable tooling for placing small and thin dice on flexible substrates.
Findings
The cost analysis of inkjet printing suggests that it may not be substantially less expensive than conventional silicon technology for this purpose, while achieving inferior performance. Offset printing is cheaper but further from practicality. The new transfer printing process successfully prints very small silicon dice at high speed, and appears to meet the market needs with respect to cost, product performance and flexibility in readily producing different designs.
Research limitations/implications
The cost analysis depends on assumptions which are not all well known, and which change with time. The new method has not yet been run in a high‐volume production mode. Such experience will be necessary to fully confirm its value.
Originality/value
This analysis identifies cost factors which have not been generally appreciated in public discussions of printed electronics. The transfer printing process offers a unique way to make cost‐effective use of silicon integrated circuits which are much smaller than any that appear in products today, and may have ramifications beyond the original target of tags and sensors.
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George W. Ruch and Gary Taylor
We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing…
Abstract
We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we assess the effect of accounting conservatism on the users of the financial statements. We identify three primary users of the financial statements: (1) equity market users (2) debt market users and (3) corporate governance users. Within each of these categories, we analyze the findings of prior research and explore unanswered research questions. By analyzing the effects of accounting conservatism from a diverse range of research topics, we inform the discussion on the costs and benefits of accounting conservatism.
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Gary M. Fleischman, Eric N. Johnson and Kenton B. Walker
Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting…
Abstract
Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting (MA) service quality and we compared responses from users and providers.
Design/methodology/approach: We surveyed experienced providers and users of MA services to learn their perceptions and expectations of accounting service quality using SQ/SP adapted to an MA context. We used principal components analysis (PCA) to investigate service quality dimensions.
Findings: Participant responses identified three dimensions of MA service quality. There was a high degree of correspondence in dimensions of service quality between users and providers, but with notable differences in service priorities. A performance-only (SP) approach seems to provide a better measure of overall service quality than performance minus expectations (SQ).
Research limitations/implications: Participants self-selected to participate. Respondents were not matched by organization. The SQ/SP instrument may not capture important organization specific attributes. Our approach may serve as a guide for future studies of accounting service quality.
Practical implications: SP may be more useful to managers who wish to evaluate overall service quality. SQ may be more useful to identify specific gaps between user perceptions and expectations. SQ/SP assessments may help to improve the quality of MA service delivery and provider-user communications.
Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.
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Julie Vryhof and Fabricio E. Balcazar
The Vocational Rehabilitation (VR) Service System was created in 1973 in the United States as a way to help people with disabilities access necessary supports and services to…
Abstract
The Vocational Rehabilitation (VR) Service System was created in 1973 in the United States as a way to help people with disabilities access necessary supports and services to return to work and live independently. The program receives federal funds and operates in all 50 states and territories. The program is designed to allow consumers to develop a rehabilitation plan in collaboration with a VR counselor and receive necessary services and supports in order to meet their rehabilitation goals. Unfortunately, there are serious issues with access to services and rehabilitation success for minority individuals in the program, particularly African Americans. The chapter will first provide a brief overview of the Rehabilitation Act and its purpose, then we will introduce some of the research that has been conducted to evaluate the program over the years, with particular emphasis on the outcomes for African Americans, and then will focus on a series of studies that have been conducted by the authors in the state of Illinois. The chapter will conclude with some suggestions about ways in which the system could be improved and ways to empower African Americans in pursue of their rehabilitation and independent living goals, including peer-support and supported employment.
John D. Daniels and Gary S. Insch
This paper relates the different motives for transferring employees internationally to the conduct of each major international strategy (multidomestic, global, and transnational)…
Abstract
This paper relates the different motives for transferring employees internationally to the conduct of each major international strategy (multidomestic, global, and transnational), proposes seven hypotheses on these relationships, presents and discusses the results of a survey of heads of human resources or international operations in United States based companies, and concludes with theoretical and practitioner implications of the study and suggestions for future research. We found significant support for three hypotheses and directional support for two others.
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Michael Stevens, Allan Bird, Mark E. Mendenhall and Gary Oddou
Based on a review of multiple literatures, a comprehensive content domain of essential intercultural competencies for effective global leaders is presented. This domain is then…
Abstract
Based on a review of multiple literatures, a comprehensive content domain of essential intercultural competencies for effective global leaders is presented. This domain is then used to guide the development of the Global Competencies Inventory (GCI), a 160-item self-report measure that assesses the degree to which individuals possess the intercultural competencies that are associated with global leader effectiveness. Using sample sizes ranging from several hundred to nearly 9,000 subjects, evidence from several studies is presented showing the GCI to have convergent validity, predictive validity, and freedom from demographic and ethnic subgroup biases. Implications for theory and future research are also discussed.
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All gender identity is socialized, but anything gendered feminine is marginalized. In the United States, we live in a patriarchal culture that is bounded by binary gender…
Abstract
All gender identity is socialized, but anything gendered feminine is marginalized. In the United States, we live in a patriarchal culture that is bounded by binary gender identity. Up to this point, work on gender and education leadership has remained within the bounds of patriarchy, and thus been confined to binary, hierarchical gender definitions. This study pushes past prior work to advance a more complex and messy understanding of how identity impacts aspiring leaders in their careers. Using Carol Gilligan and Snider (2018) Listening Guide Method, this study of 18 aspiring school leaders of different gender identities, sexual identities, and races focuses on how gender identity and gender performance impact school leaders' career trajectories. A key finding of this study is that women, regardless of race or sexual identity, have difficulty finding mentors while men, regardless of race or sexual identity, are tapped by schools leaders and offered mentoring opportunities. This chapter posits a new framework for mentoring that will lead to more liberatory pipeline structures.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Gary Mortimer, Martin Grimmer, Louise Grimmer, Shasha Wang and Jin Su
The “off-price” retailing concept is defined as the presentation of limited inventories of products in a “disorganised” retail environment which provides an extra level of…
Abstract
Purpose
The “off-price” retailing concept is defined as the presentation of limited inventories of products in a “disorganised” retail environment which provides an extra level of “challenge” to the shopping experience. Research has identified “off-price” shoppers as those who approach this challenging experience in a purposeful, task-driven way. This current research contributes new knowledge by testing the impact of antecedents (i.e. involvement) on the “off-price” shopper experience and the moderating role of national culture across two distinct cultural groups.
Design/methodology/approach
Data were collected via a self-completed, anonymous, online survey provided to a sample of Australian (n = 355) and Chinese (n = 400) shoppers who were identified as regularly shopping for fashion in “off-price” retail stores.
Findings
The research found that the consumer's level of involvement positively impacted their “off-price” shopping experience in terms of effort/mastery and pride. However, in contrast to current knowledge of East-Asian and Western cultural variances, limited moderation effects were identified. All national cultural dimensions interacted with product involvement in influencing consumer pride. Whilst product involvement decreased with pride in higher individualism, uncertainty avoidance, long-term orientation and indulgence cultures, these reversed in cultures with a lower score in these four dimensions.
Originality/value
This new research extends knowledge of “off-price” shopper behaviour by testing the levels of involvement and experience across two distinctly different cultures – East Asian and Western – and challenges existing knowledge of cultural variances. Further, the work extends the use of achievement goal theory as an approach to delineate these consumers from other cohorts.