This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Abstract
Purpose
This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Methodology/approach
This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.
Findings
The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.
Originality/value of paper
Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.
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Scottish Publishers Association
Describes the background to publishing in Scotland and outlines the nature and range of current Scottish publishing houses. Sets Scottish publishing within its UK and European…
Abstract
Describes the background to publishing in Scotland and outlines the nature and range of current Scottish publishing houses. Sets Scottish publishing within its UK and European context and indicates a number of major trends. Presents broad statistics of current Scottish publishing. Describes the nature, activities and achievements of 30 Scottish publishing houses, from large to small and from general to specialist.
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Gary C. Biddle, Robert M. Bowen and James S. Wallace
Traces the growth in the use of economic value added (EVA, previously known as residual income) and uses two previous research studies to assess some claims for its merits…
Abstract
Traces the growth in the use of economic value added (EVA, previously known as residual income) and uses two previous research studies to assess some claims for its merits. Compares EVA’s ability to explain stock returns with that of earnings before extraordinary items (EBEI) and cash flow using 1984‐1993 US data; and finds EBEI is most closely related. Examines EVA’s incentive effects on management investing, financing and operating decisions and shows that, although EVA users decreased new investment, increased dispositions of assets, increased share repurchases, used assets more intensively and increased residual income, market reactions to this were weak. Suggests possible reasons for this and concludes that EVA may align management incentives with shareholders’ interests but this does not necessarily increase shareholder value.
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A former Microsoft insider believes that Microsoft prevails not because of its ability to innovate but because of its capacity for covering all the bases.
Jeremiah Clabough and Mark Pearcy
The purpose of this paper is to explore the use of angry political rhetoric employed by George Wallace and Donald Trump. The authors start by discussing the civic thinking skills…
Abstract
Purpose
The purpose of this paper is to explore the use of angry political rhetoric employed by George Wallace and Donald Trump. The authors start by discussing the civic thinking skills stressed within the C3 Framework, specifically the ability to analyze politicians’ arguments. Then, the focus shifts to look at angry political rhetoric within the US history. Next, the authors discuss the parallels of the angry political rhetoric employed by both Wallace and Trump. Finally, two activities are provided that enable students to grasp the convergences with the angry political rhetoric utilized by both Wallace and Trump.
Design/methodology/approach
In this paper, the authors explore angry rhetoric in American politics. The authors designed two classroom-ready activities by drawing on the best teaching practices advocated for in the C3 Framework. To elaborate, both activities allow students to research and analyze arguments made by George Wallace and Donald Trump. This enables students to engage in the four dimensions of the Inquiry Arc in the C3 Framework.
Findings
The authors provide two activities that can be utilized in the high school social studies classroom to enable students to dissect American politicians’ messages. These two activities can be adapted and utilized to enable students to examine a political candidate’s messages, especially those that draw on angry rhetoric. By completing the steps of these two activities, students are better prepared to be critical consumers of political media messages.
Originality/value
In this paper, the authors explore the role of angry political rhetoric in American politics. The authors examine the parallels of political style between George Wallace and Donald Trump. Two activities are provided to help students break down the angry political rhetoric employed by these two controversial figures.
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Mark Pearcy and Jeremiah Clabough
Contemporary American politics has been characterized by excessive, vitriolic rhetoric since the 2016 presidential victory of Donald Trump. However, Donald Trump’s brand of…
Abstract
Purpose
Contemporary American politics has been characterized by excessive, vitriolic rhetoric since the 2016 presidential victory of Donald Trump. However, Donald Trump’s brand of politics is nothing new. He is the inheritor and latest proponent for a brand of American politics that utilizes demagogic rhetoric. The purpose of this paper is to provide an overview of demagoguery along with the traits of demagogic rhetoric. Two activities for the high school classroom are given that look at the demagogic rhetoric employed by Joseph McCarthy and George Wallace, two of the most infamous political demagogues of the twentieth century.
Design/methodology/approach
With the first activity, McCarthy’s “Enemies from Within Speech” is analyzed by breaking down the speech with Gustainis’ seven traits of demagoguery (1990). Similarly in the second activity, George Wallace’s inaugural address is examined with Gustainis’ seven traits of demagoguery, and then, the authors provide a series of activities that students can do to protest the demagogic rhetoric in Wallace’s inaugural address. Finally, an appendix is provided with additional speeches from American demagogues that social studies teachers can use to teach about elements of demagoguery.
Findings
In this paper, the authors provide an overview of demagoguery along with the traits of demagogic rhetoric. Two activities for the high school classroom are given that look at the demagogic rhetoric employed by Joseph McCarthy and George Wallace, two of the most infamous political demagogues of the twentieth century.
Originality/value
Contemporary American politics has been characterized by excessive, vitriolic rhetoric since the 2016 presidential victory of Donald Trump. However, Donald Trump’s brand of politics is nothing new. He is the inheritor and latest proponent for a brand of American politics that utilizes demagogic rhetoric. In this paper, the authors provide an overview of demagoguery along with the traits of demagogic rhetoric. Students need to be able to critically examine demagogic rhetoric to hold elected officials accountable for their words, actions and policies.
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K. K. Raman and Wanda A. Wallace
The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored…
Abstract
The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.
The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…
Abstract
The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
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IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a…
Abstract
IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.