Marcus Abbott, John P. Shackleton and Ray Holland
This paper aims to explore the cognitive processing mechanisms of concepts and categories by examining the methodologies behind how branded‐product concepts behave in the second…
Abstract
Purpose
This paper aims to explore the cognitive processing mechanisms of concepts and categories by examining the methodologies behind how branded‐product concepts behave in the second of two co‐incident alternative constructs – as a member of a product category, and in some cases, as a category by itself. General proposals for such mechanisms present language as a facilitator in the process. Therefore, linguistic concept assessment models are proposed to confirm the “brand as category” hypothesis evident in an example brand.
Design/methodology/approach
The study extended conventional semantic differentiation (SD) methodologies; sets of bi‐polar measures of concept properties describing the concept “semantic space”, to the brand category. Through iteration, the SD tool is refined and the effects of weighted scales understood.
Findings
The results provide evidence that some brands do act as categories, with clearly identifiable exemplar positions within the brand‐category “semantic space”.
Practical implications
This paper offers interesting alternatives to established brand and product development activities concerned with the provision of product features and consumer benefits. Specifically, for many emotive, non‐utilitarian products, brand attributes highly influence purchase decision, and therefore brand accuracy and differentiation, measured in the product's properties, are key – characteristics that can be most saliently depicted in the “brand as category” alternative.
Originality/value
This paper applies SD to the brand category for the first time. It provides a new methodology with advantages for brand and product managers concerned with the development of products that are not only “good” but also “right” for the brand.
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The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public…
Abstract
Purpose
The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public accountancy in the UK.
Design/methodology/approach
The study adopts a counterfactual research design using Ferguson and Bunzl and asks a “what if” question of an event of importance to accounting historians in order to create a plausible counterfactual outcome that is grounded in rationality and causal analysis. The specific counterfactual question relates to the royal charter granted to public accountants practicing in Edinburgh in 1854. The counterfactual outcome is compared to the actual timeline of public accountancy institutionalisation in the UK.
Findings
The “alternative” history reveals uncertainties that confronted public accountants in the past and provides a basis for suggesting that the current fractured and inefficient state of institutionalised public accountancy in the UK has its origins at least partially in the 1854 royal charter. It also suggests that attempts to register and unify public accountants in the UK have been hindered by nineteenth century royal charters.
Research limitations/implications
The study argues that counterfactual analysis is a useful historical tool with which to understand the consequences of historical decisions made in the professional project of British public accountancy. In addition, the study reveals the potential for counterfactual analysis to illumine the consequences of decisions in other areas of accounting and auditing history.
Originality/value
This study is the first counterfactual analysis in the accounting history literature and therefore provides a template for further studies and improved research design.
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Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.
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Alasdair MacIntyre’s path-breaking book After Virtue launched him into a place of prominence in social and moral philosophy. Two central, and still relevant, themes are…
Abstract
Alasdair MacIntyre’s path-breaking book After Virtue launched him into a place of prominence in social and moral philosophy. Two central, and still relevant, themes are identifiable in the corpus of MacIntyre’s work. First, advanced modernity is in a perilous state because of the philosophical creation of the emotivist self. Second, virtue must be reclaimed if the crisis in moral philosophy is to be addressed and an institutional world worthy of what we are as human beings is to be built. MacIntyre’s heroic effort in this regard is a new presentation of a Thomistic Aristotelianism but he was not naïve about the chances of his project’s success. Emotivism has made it extremely difficult for a virtue perspective to even gain a hearing. MacIntyre proposed a way forward different from abstract theorising. He felt that at this point we could, and had to, learn how to act from accounts of exemplary lives. This chapter presents the wisdom of legendary basketball coach John Wooden as a contribution to aid in the recovery of virtue. The central claim being made is that it is long overdue that John Wooden should take his rightful place in the virtue tradition in ethics. This work gives John Wooden’s conception of leadership that flows from his understanding of virtue the attention it deserves. The examination of John Wooden’s life undertaken bridges virtue theory and leadership. Several other key elements of MacIntyre’s thought set the structure of the inquiry. The chapter begins with a biographical sketch of Wooden’s life because of the stress that MacIntyre places on tradition and narrative unity. The basis of Wooden’s reflection on virtue, the tradition informing his practical reasoning, is a selected canon of Western civilisation, its great literature and the Bible. The Midwestern values of hard work, honesty, faith, and caring for one’s family are also significant. MacIntyre places great emphasis on the need to understand the story of a life and, in particular, the need to understand how development was aided or hindered in childhood and what kind of apprenticeship into a practice was available. The singular influence John Wooden’s father had on his life is documented. The role that John Wooden’s teachers, coaches and mentors played in initiating him into the practice of coaching is reviewed. The experiential base for Wooden’s derivation of his emotionally healthy definition of success and his well thought out conception of the virtues is thus put in place. MacIntyre summarises the teleological structure of human life and the role of virtue in human flourishing by contrasting man-as-he-happens-to-be with man-as-he-should-be-if-he-realised-his-essential-nature. John Wooden’s Pyramid of Success identifies the combination of personal qualities and values, virtues, that fulfil MacIntyre’s second term, that are intrinsic to reaching one’s potential as a person. The 15 qualities Wooden gives – industriousness, enthusiasm, friendship, loyalty, cooperation, self-control, alertness, initiative, intentness, condition, skill, team spirit, poise, confidence, competitive greatness – are defined and illustrated. The rationale for the qualities and for their placement into a coherent whole is discussed. Basic elements of John Wooden’s leadership genius are then brought out. Leaders need to get the culture right, build cohesive teams, and be guided by a moral topline.
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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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John R. Edwards and Malcolm Anderson
The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to…
Abstract
Purpose
The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to do so by focusing on attempts made by writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth centuries, and to enhance that identity by behaving in a manner designed to persuade the public of the professionalism associated with themselves and their work.
Design/methodology/approach
The study is based principally on the contents of early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of the writing master and accountant occupational group.
Findings
Writing masters and accountants emerged as specialist pedagogues providing the expert business knowledge required in the counting houses of entities that flourished as the result of rapid commercial expansion during the early modern period. Their demise as an occupational group may be attributed to a range of factors, amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.
Research limitations/implications
The paper highlights Early English Books Online (available at: http://eebo.chadwyck.com/home), Eighteenth Century Collections Online (available at: www.gale.cengage.com/DigitalCollections/products/ecco/index.htm) and the seventeenth and eighteenth century Burney Collection Newspapers as first class electronic resources now available for studying accounting history from the sixteenth century through to the eighteenth century.
Originality/value
The paper advances knowledge of accounting history by: profiling commercial educators active in England in the early modern period; studying the devices they employed to achieve upward social and economic trajectory; explaining the failure of an embryonic professionalisation initiative; and demonstrating the contingent nature of the professionalisation process.
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EACH September the eyes of the aeronautical World turn towards the S.B.A.C. Air Display and Exhibition with interest unequalled by any other event. It is fitting that the Display…
Abstract
EACH September the eyes of the aeronautical World turn towards the S.B.A.C. Air Display and Exhibition with interest unequalled by any other event. It is fitting that the Display is now held each year at the airfield of the Royal Aircraft Establishment, one of the world's most prominent aeronautical research centres. This interest becomes increasingly keen too, as the preview day comes closer, because new prototypes of unorthodox designs often appear a short time before the Show to illustrate the results of years of careful planning, development and research of the particular company. These designs often mould the path of progress for smaller countries without the economic resources to forge the way ahead alone. Most British citizens are very proud of their country's place in aviation today, both in the military and civil fields. This is understood by most foreigners because it is clear that Britain has won a place in aeronautical development second to none.
For maintaining the fortitude of both body and mind during war‐time, it is of prime importance that everyone should strive to do all that is possible to provide a sufficient…
Abstract
For maintaining the fortitude of both body and mind during war‐time, it is of prime importance that everyone should strive to do all that is possible to provide a sufficient amount of suitable food; for a well‐nourished body withstands infection and the effects of stress and strain just as a well‐built house resists the onslaughts of wind and rain.
The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal…
Abstract
The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.
Neil Anderson and Viv Shackleton
Developments in personnel recruitment and selection “technology” have been both varied and extensive in the 1980s, and a number of overlapping and simultaneous developments are…
Abstract
Developments in personnel recruitment and selection “technology” have been both varied and extensive in the 1980s, and a number of overlapping and simultaneous developments are immediately apparent. Here, “technology” refers to methods, strategies, techniques, theories and practices of staff resourcing.