Veronica Rendon, John Freedman and Adam Reinhardt
To explain the Supreme Court’s recent decision in Halliburton Co. v. Erica P. John Fund, Inc. and its implications for private class action litigation under the federal securities…
Abstract
Purpose
To explain the Supreme Court’s recent decision in Halliburton Co. v. Erica P. John Fund, Inc. and its implications for private class action litigation under the federal securities laws.
Design/methodology/approach
Explains the background on the Halliburton decision, including the prior case history and key precedents, analyzes the key reasoning and holdings of the decision, and discusses the implications of the decision and how it will impact private class actions brought under the securities laws.
Findings
While there was considerable pontification in the bar that the Halliburton case might provide a vehicle to curtail many class actions brought under the securities laws, the Halliburton decision left prior law and practice largely intact, but provides defendants in such cases a tool to challenge viability of lawsuits in certain circumstances.
Originality/value
Practical guidance from experienced securities litigators.
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R. Soetanto, A.R.J. Dainty, J. Glass and A.D.F. Price
When assessing the potential benefits of using any new technology, it is essential that appropriate performance criteria are used and comparisons are made with the alternatives…
Abstract
When assessing the potential benefits of using any new technology, it is essential that appropriate performance criteria are used and comparisons are made with the alternatives available. This paper reports on the development of criteria to help inform the process of deciding whether or not to adopt hybrid concrete construction (HCC) technology rather than more traditional alternatives. Following a thorough review of literature to identify a range of HCC performance criteria, their perceived importance was investigated via an opinion survey of experienced UK‐based practitioners. The result of the analysis revealed that all criteria identified through literature were considered important, with “physical form and space” of a building, “meeting perceived needs” and “construction cost and safety” being the more important performance criteria influencing the selection of an appropriate structural frame. This paper describes the potential practical application of these criteria to assist the early structural frame decision‐making process.
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The purpose of this paper is to help develop the understanding of the nature of coopetition (collaboration as well as competition) and is set in the context of a Taekwondo…
Abstract
Purpose
The purpose of this paper is to help develop the understanding of the nature of coopetition (collaboration as well as competition) and is set in the context of a Taekwondo organisation.
Design/methodology/approach
Interviews were undertaken with 25 instructors in various clubs within New Zealand’s “International Taekwondo” (ITKD) together with 25 students and supplemented with triangulation against secondary data such as websites and media reports.
Findings
The findings suggest that coopetition can be seen from various perspectives in order that the organisation as a whole benefits. Specifically, while the ITKD is a not-for-profit firm, individual clubs may compete for revenue from students joining them as opposed to rival clubs. However, clubs collaborate in various way such as once registered, students can train free at rival clubs and resources are to some extent pooled so the ITKD as a whole benefits, e.g. sending competitors overseas and bringing in senior people to undertake a promotion grading.
Originality/value
The contribution is to offer insights into the nature of coopetition at the sports marketing/entrepreneurship interface by suggesting that the potential paradox of collaboration and competition can be explained by considering the benefits to an overall organisation as opposed to individual clubs within it.
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David Oldroyd, Thomas Tyson and Richard Fleischman
The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between…
Abstract
Purpose
The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between freed-slaves and their former masters and to uphold their rights as free citizens. In particular, it explains the lack of accountability of employers under the LCS and how this contributed to the system’s failure.
Design/methodology/approach
The paper adopts an archive-based approach to develop and illustrate the labour contracting relationship between freed-persons and property owners and the role accounting played in sustaining this relationship in the immediate post-bellum period.
Findings
The paper finds that the LCS was coercive compared to contemporary business practice in the USA; did not conform to the high ideals of contracting as portrayed by the abolition movement; and was adopted by default rather than design. In the event, the reluctance of the federal government to infringe individual autonomy by imposing an over-arching system of regulation to hold employers to account for upholding their contractual obligations prevailed over the desire to defend the freed-people’s property rights.
Research limitations/implications
This research examines the relationship between labour contracting and property rights as well as the role of accounting in sustaining racial prejudice against freed-persons after the American Civil War. As in many archive-based studies, illustrations are selective and not randomised.
Originality/value
The paper examines the various accountings and accountabilities within the LCS in the context of the underlying ideological tensions and priorities in post-conflict US society.
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Richard K. Fleischman, David Oldroyd and Thomas N. Tyson
The aim of this paper is to focus on the transition from slavery to wage workers in the American South and British West Indies, and the corresponding nature of the reporting and…
Abstract
Purpose
The aim of this paper is to focus on the transition from slavery to wage workers in the American South and British West Indies, and the corresponding nature of the reporting and control procedures that were established in both venues, in order to create a disciplined workforce, and establish regular relations between employees and employers. It seeks to explain the differences in labour control practices between the two regions and to discuss the impact on these practices of accounting and other quantitative techniques c.1760-1870. In particular, it aims to consider the central role played by government in the process.
Design/methodology/approach
The study forms part of an archival research project, in which the authors have consulted archives in four Southern States (Alabama, Louisiana, Mississippi, and North Carolina), three Caribbean island nations, formerly British colonies (Antigua, Barbados, and Jamaica), and record repositories the length and breadth of Great Britain. The records of the Freedmen ' s Bureau (FB), located in the National Archives, Washington, DC, have been likewise visited. These primary sources have been supported by the extensive secondary literature on slavery and its aftermath.
Findings
In the USA, accounting for labour in the transition from slavery was typically ad hoc and inconsistent, whereas in the BWI it was more organised, detailed, and displayed greater uniformity – both within and across colonies. The role of the British Colonial Office (BCO) was crucial here. A range of economic and political factors are advanced to explain the differences between the two locations. The paper highlights the limitations of accounting controls and economic incentives in disciplining labour without the presence of physical coercion in situations where there is a refusal on the part of the workers to cooperate.
Originality/value
There is a relatively small volume of secondary literature comparing US and BWI slavery and its legacy. Likewise, the accounting implications of labour-control practices, during the transition from slavery to freedom, are largely understudied. The research also points to a need to assess the decision-influencing capabilities of management accounting systems in other transitional labour settings.
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In this article Professor Perry argues that Plessy v. Ferguson and the de jure segregation it heralded has overdetermined the discourse on Jim Crow. She demonstrates through a…
Abstract
In this article Professor Perry argues that Plessy v. Ferguson and the de jure segregation it heralded has overdetermined the discourse on Jim Crow. She demonstrates through a historical analysis of activist movements, popular literature, and case law that private law, specifically property and contract, were significant aspects of Jim Crow law and culture. The failure to understand the significance of private law has limited the breadth of juridical analyses of how to respond to racial divisions and injustices. Perry therefore contends that a paradigmatic shift is necessary in scholarly analyses of the Jim Crow era, to include private law, and moreover that this shift will enrich our understandings of both historic and current inequalities.
Presidential books vary in range and scope. They include memoirs, collections of essays on common or similar themes, topical and exploratory books that examine a single topic and…
Abstract
Presidential books vary in range and scope. They include memoirs, collections of essays on common or similar themes, topical and exploratory books that examine a single topic and collections of speeches and essays prepared for different audiences. The three books reviewed represent two of these types, and exemplify the effectiveness of each. The books are critiqued and a summary of each is provided.
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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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Bringing renewed attention to the anemic representation of Black women within the teaching profession, this chapter begins by chronicling the history of Black women in teacher…
Abstract
Bringing renewed attention to the anemic representation of Black women within the teaching profession, this chapter begins by chronicling the history of Black women in teacher education – from the Reconstruction Era to the 21st century – in an effort to highlight the causes of their conspicuous demographic decline. Next, it is argued that increasing the number of Black women in the teaching profession is a worthwhile endeavor although the rationales for such targeted efforts may not be obvious or appreciated by the casual observer. It is, therefore, important to illuminate the multiple justifications as to why it is essential to improve the underrepresentation of Black women in America’s classrooms. Lastly, it is asserted that serious attention is required to reverse the dramatic exodus of Black women from the teaching profession. In conveying this issue, the author shares special emphasis recruiting tactics, for the national, programmatic, and local school district levels, as promising proposals to enlist and retain more Black women in the teaching profession.