The UK is at present fighting for its share of the market, on two fronts ‐ price and quality. The article explores the Value of Quality Costing, and the evils of multiple…
Abstract
The UK is at present fighting for its share of the market, on two fronts ‐ price and quality. The article explores the Value of Quality Costing, and the evils of multiple inspection, assessment and approvals. It covers some recent research on these topics and suggests that the solutions are very much in the hands of industry. A self‐financing method of achieving success is also proposed.
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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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Jordon Swain, James Tuite and John Borland
The case describes the dilemma a young leader, First Lieutenant Toomey, faces after arriving at a new organization. Toomey’s subordinate (sergeant first class Rodgers) is more…
Abstract
Synopsis
The case describes the dilemma a young leader, First Lieutenant Toomey, faces after arriving at a new organization. Toomey’s subordinate (sergeant first class Rodgers) is more experienced and accomplished and has enjoyed a degree of autonomy under Toomey’s predecessor. Rodger’s demeanor and the physical setup of the joint office space speak to a dysfunctional dynamic in an organization that values a traditional hierarchy and relatively high power distance between supervisor and subordinate. The potential for conflict exists as Toomey contemplates how to address the dysfunctional norms he has observed while maintaining a functional relationship and reputation as an effective leader in his new unit.
Research methodology
The case was created via an interview of the protagonist.
Relevant courses and levels
This case is designed for use in undergraduate and graduate level courses on leadership and management. The case is useful for teaching lessons (or electives) on power, influence, conflict management, culture and leading change.
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Jeffrey Muldoon and Daniel B. Marin
This paper proposes to explore the circumstances of the word management's entry into English usage, to deepen understanding of this neglected chapter in management history, and to…
Abstract
Purpose
This paper proposes to explore the circumstances of the word management's entry into English usage, to deepen understanding of this neglected chapter in management history, and to urge further historical research into seminal management terms and concepts. It also aims to offer a brief explanation of John Florio's role in the introduction of management into English and of that of the Italian Renaissance's influence in England.
Design/methodology/approach
The paper's guiding theoretical premise is historian Daniel Rodgers' observation that concepts in government and business often pass from one country to another through “cross fertilization,” effected by the movements and offices of highly connected, cosmopolitan individuals. The sources for this exploration include Florio's World of Words, histories of Florio's circumstances and of the Italian Renaissance, and Evans' edition of La pratica della mercatura (ca 1340) by Francesco Balducci Pegolotti of the fourteenth century Florentine banking firm of Bardi.
Findings
The exploration's findings reinforce Rodgers's account of the spread of government and business concepts and rediscovers a vital link between business practice and humanistic studies.
Research limitations/implications
Modern business education, e.g. in its frequent omission of a foreign language requirement in business college curricula, tends to obscure this linkage, now critical in our global economy. The implication is that this linkage should be revived.
Originality/value
Deeper knowledge of the Italian Renaissance roots of management and of the business practices it denoted brings new light to the interplay between humanistic studies associated with the Italian Renaissance and Renaissance business practices in an international context. Accordingly, the authors believe that this exploration turns a page, albeit the first page, of a neglected chapter in the history of management thought and practice.
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The Standing Committee of the House of Commons on Trade, presided over by LORD E. FITZMAURICE, met again on July 16th and proceeded with the Sale of Adulterated Butter Bill.
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and…
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Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.
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Shakoor Ward and Keith B. Wilson
The study investigated the relevance of psychosocial variables and how they interact with socio economic status (SES) as it relates to the persistence of African-American students…
Abstract
The study investigated the relevance of psychosocial variables and how they interact with socio economic status (SES) as it relates to the persistence of African-American students at the major US public universities. The study analyzed the responses of 327 web survey participants attending a major public university in the eastern region of the United States. The results suggest that students from higher SES backgrounds, more than likely, have already acquired or are more easily able to adopt characteristics that are ideal for persistence (e.g., commitment to personal goals, and biculturalism) than students from lower SES backgrounds.
Previous studies have shown that – even after controlling for precollege performance – students who come from families with higher-income levels and parental education persist to graduate at higher rates and earn higher-grade point averages (Bowen & Bok, 1998; Pascarella, 1985). This study purports to provide the context for reflecting on the ways in which current student persistence theories might be modified to account more directly for how SES may influence psychosocial variables that contribute to the process of African-American student persistence in major US universities.