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Article
Publication date: 1 April 1993

Greg Boone

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…

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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.

Details

The TQM Magazine, vol. 5 no. 4
Type: Research Article
ISSN: 0954-478X

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Book part
Publication date: 6 September 2016

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.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78560-969-5

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Book part
Publication date: 22 May 2019

Greg Morgan

Abstract

Details

Rewriting Leadership with Narrative Intelligence: How Leaders Can Thrive in Complex, Confusing and Contradictory Times
Type: Book
ISBN: 978-1-78756-776-4

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Book part
Publication date: 13 July 2021

H. Kent Baker, Greg Filbeck and Andrew C. Spieler

Abstract

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The Savvy Investor's Guide to Building Wealth through Alternative Investments
Type: Book
ISBN: 978-1-80117-135-9

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Book part
Publication date: 25 November 2019

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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Childbearing and the Changing Nature of Parenthood: The Contexts, Actors, and Experiences of Having Children
Type: Book
ISBN: 978-1-83867-067-2

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Book part
Publication date: 22 May 2019

Greg Morgan

Abstract

Details

Rewriting Leadership with Narrative Intelligence: How Leaders Can Thrive in Complex, Confusing and Contradictory Times
Type: Book
ISBN: 978-1-78756-776-4

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Book part
Publication date: 10 June 2002

Abstract

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Advances in Human Performance and Cognitive Engineering Research
Type: Book
ISBN: 978-1-84950-145-3

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Book part
Publication date: 21 March 2017

Greg Chidi Obi

Abstract

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Grassroots Leadership and the Arts for Social Change
Type: Book
ISBN: 978-1-78635-687-1

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Book part
Publication date: 27 May 2020

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.

Details

Teaching and Learning Strategies for Sustainable Development
Type: Book
ISBN: 978-1-78973-639-7

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Book part
Publication date: 3 July 2017

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

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