Asserts that unless everyone in the company is trained in TQM principles, the over‐zealous implementors of the programme could cause its downfall if they allow their claim to…
Abstract
Asserts that unless everyone in the company is trained in TQM principles, the over‐zealous implementors of the programme could cause its downfall if they allow their claim to superior knowledge to be used as a tool for power. Exemplifies this. Points out the tendency for some people to use the quality improvement programme as an opportunity for gaining organisational influence and power. Contends that, whatever the approach, the quality programme will suffer if it becomes another bureaucracy controlled by a few people using the programme as a device for personal promotion or job security. Concludes that quality improvement starts with individual quality improvement.
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Greg Gaynor, Susan A. Lynn and Olaf Wasternack
To explore the effects of circadian rhythms on mental performance in the context of the high-stakes CPA exam and to give exam candidates and practitioners insights about ways to…
Abstract
Purpose
To explore the effects of circadian rhythms on mental performance in the context of the high-stakes CPA exam and to give exam candidates and practitioners insights about ways to better align rigorous mental tasks with the timing of peak mental performance.
Design/methodology/approach
Empirical methodology using data on CPA exam candidate characteristics and performance.
Findings
We provide evidence consistent with the belief that circadian rhythms affect CPA exam performance. After controlling for other performance factors, we document lower CPA exam scores and pass rates for those exams begun in the early workday hours or in the afternoon, relative to those exams begun in the late morning.
Research limitations/implications
As is typical with empirical methodology, our findings may be due to factors/variables other than those under consideration.
Practical implications
Insights regarding circadian rhythms can potentially be used to better align rigorous mental tasks with the timing of peak mental performance, thereby yielding better performance by the CPA profession.
Social implications
Among the goals of the CPA profession is the protection of the public. Thus, improved performance by the CPA profession can yield benefits to society at large.
Originality/value
To our knowledge, ours is the first study to explore the possible effect of circadian rhythms on CPA exam performance. Given the high-stakes nature of the exam, we believe our chapter can give exam candidates and practitioners valuable insights about ways to better align rigorous mental tasks with the timing of peak mental performance. This can benefit them both for the CPA exam as well as during their careers.
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Sheresa Boone Blanchard and Tacy Rae LeBaron
Six African-American, heterosexual couples with a toddler son in a southeastern United States county were interviewed about their beliefs and practices. Couples shared reflections…
Abstract
Six African-American, heterosexual couples with a toddler son in a southeastern United States county were interviewed about their beliefs and practices. Couples shared reflections of joys and challenges in their lives right before and during the pregnancy, delivery and right after the birth of their son. Through thematic analysis, results showed that most parents shared similar experiences of planning the pregnancy, breastfeeding from birth, and both being involved in caregiving. However, variability in preparation, emotions, and adjustment existed during this period. Although differential pregnancy outcomes could be race-related (i.e. gestational period length and preterm delivery), other aspects of this universal experience were similar to the average couple in the United States. This study aims to consider the implications for how race might impact the variability across families.
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Audrey M. Dentith and Nancy V. Winfrey
This chapter provides a theoretical framework that links ecojustice education to concepts of eco-intelligence and collective social intelligence. This theoretical framework…
Abstract
This chapter provides a theoretical framework that links ecojustice education to concepts of eco-intelligence and collective social intelligence. This theoretical framework informs the creation of innovative university academies that highlight sustainability and the revitalization of the cultural commons. The culture commons or those intergenerational face-to-face practices are evident in all communities worldwide. These practices include craft knowledge, the knowledge of growing, cultivating and preparing food, medicinal practices, and other forms of knowledge that are largely non-monetized and do not contribute to environmental degradation. Academies are sustained multiday events that incorporate the knowledge and work of activists, community members, faculty, and students who come together for the purpose of providing a platform for the discussion and resolution of critical environmental issues. Two examples are provided and details about the construction and execution of these events are provided.
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Alan Reinstein, Mohamed E. Bayou, Paul F. Williams and Michael M. Grayson
Compare and contrast how the accounting, organizational behavior and other literatures analyze sunk costs. Sunk costs form a key part of the decision-making component of the…
Abstract
Purpose
Compare and contrast how the accounting, organizational behavior and other literatures analyze sunk costs. Sunk costs form a key part of the decision-making component of the management accounting literature, which generally include previously incurred and unrecoverable costs. Management accountants believe, since current or future actions cannot change sunk costs, decision makers should ignore them. Thus, ongoing fixed costs or previously incurred sunk costs, while relevant for matters of accountability such as costing, income determination, and performance evaluation are irrelevant for most short- and long-term decisions. However, the organizational behavior literature indicates that sunk costs affect decision makers’ actions – especially their emotional attachments to the related project and the asymmetry of attitudes regarding the recognizing of losses and gains. Called the “sunk cost effect” or “sunk cost fallacy,” this conflict in sunk costs’ underlying nature reflects one element of incoherence in contemporary accounting discourse. We discuss this sunk cost conflict from an accounting and a philosophical perspective to denote some ambiguities that decision usefulness and accountability introduces into accounting discourse.
Methodology/approach
Review, summarize and analyze the above literatures
Findings
Managerial accountants can apply many lessons from the various literature sources.
Originality/value
We also show how differing opinions on how to treat sunk costs impact a firm’s decision-making process both economically and socially.