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Article
Publication date: 1 February 1998

Linda R. Weber and Allison Carter

Surveys students of sociology classes at a small college in the Northeastern USA to examine the process through which people construct trust in their interpersonal lives, focusing…

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Abstract

Surveys students of sociology classes at a small college in the Northeastern USA to examine the process through which people construct trust in their interpersonal lives, focusing on friendship and love relationships. Refers to previous research into trust, in an attempt to define it satisfactorily. Describes the process by which a trust relationship is established and earned, noting that time and sychronicity form the basis of developing shared experiences. Discusses self‐disclosure, reciprocity, roles and perspective. Considers the implications of trust in the realm of clinical sociology, claiming that research into trust is crucial to understand and help those individuals who have difficulty in maintaining interpersonal relationships.

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International Journal of Sociology and Social Policy, vol. 18 no. 1
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 13 September 2017

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…

192

Abstract

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

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Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 19 June 2024

Claire Loughnan

In this chapter, the author dwells on the effects of documenting and the failure to document, border lives and deaths. Despite their apparent differences, both practices function…

Abstract

In this chapter, the author dwells on the effects of documenting and the failure to document, border lives and deaths. Despite their apparent differences, both practices function as forms of erasure. While the Australian government has historically been keen to document the number of asylum seeker arrivals in this country, it has shown no interest in the numbers and names of those who have died in attempting to arrive here. In contrast, those who manage to cross the border, are subject to intense classificatory and numbering regimes. The latter manifests in bureaucratic control and excessive intervention, while the former reveals governmental denial of complicity in these deaths by not acknowledging them. Both practices share a refusal to encounter the other on ethical terms, reflecting the politics of numbers (Andreas & Greenhill, 2010) at and within the border. This also reveals a paradox, between being represented and not being represented. In the lacuna of details about border deaths, human rights organisations, researchers and advocacy groups have sought both to honour these deaths and to ensure that the scale of border violence is marked by statistical records on the numbers of border deaths. While it might seem that being ‘counted’ – or in Butler’s (2003, p. 41) terms – ‘represented’ is better than not being counted/represented at all, representation is never straightforward (Szörényi, 2009b, p. 185): being counted is often barely a form of representation, with such ‘numbering’ practices contributing to the effacement, rather than the recognition of refugees’ humanity.

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Deter, Detain, Dehumanise: The Politics of Seeking Asylum
Type: Book
ISBN: 978-1-83753-224-7

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Article
Publication date: 1 January 1992

Linda Rouleau and Stewart R. Clegg

Draws a distinction, via the edited text of an interview, between asociology of postmodernity and postmodernism: the latter has an emphasison theory and its intertextuality while…

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Abstract

Draws a distinction, via the edited text of an interview, between a sociology of postmodernity and postmodernism: the latter has an emphasis on theory and its intertextuality while the former would focus more evidently on discontinuities in the empirical world which serve to mark a difference from the ways in which that world has been appropriated and appreciated through a more modernist perspective. For organization theory the difference is articulated in particular by the awareness that there are now counter‐factuals available to challenge some predominant assumptions about the way in which organization occurs. The assumptions have a predominantly “Western” basis; some elements of the challenge come from an increasing knowledge of the specificities of Asian practice. A crucial axis for comparison between relevant tendencies towards “modernism” and “postmodernism” is that of “differentiation”. Proposes that modernist tendencies are towards the increase of differentiation, postmodern towards the increase of de‐differentiation – the throwing into reverse of the tendency towards differentiation. Considers contrasting models of what a postmodern, de‐differentiated future might look like in terms of their democratic potential.

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Journal of Organizational Change Management, vol. 5 no. 1
Type: Research Article
ISSN: 0953-4814

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Book part
Publication date: 7 June 2019

Jennifer J. Kish-Gephart, Linda Klebe Treviño, Anjier Chen and Jacqueline Tilton

The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate…

Abstract

The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate scandals, the early field of business ethics was thought by many to be a fad that would recede along with the salience of the scandals of the day. Yet, this could not have been further from the truth. The need for behavioral business ethics research remains ever-present, as evidenced by the sustained number of scandals and unethical behavior within and by organizations. Moreover, research in this area has burgeoned. In the 1980s, only 54 articles had been published on this topic (Tenbrunsel & Smith-Crowe, 2008); today, a similar search yields over 3,000 “hits.” In light of the area’s growth, we suggest the need to take a look back at the seminal work that sparked social scientific work in the field. In particular, this chapter has two main objectives. First, we provide a review of select foundational work. In so doing, we identify some of the key trends that characterized early knowledge development in the field. Second, we draw on this historical context to consider how past trends relate to current work and speak to future research opportunities.

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Book part
Publication date: 12 April 2007

Abstract

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Threats from Car Traffic to the Quality of Urban Life
Type: Book
ISBN: 978-0-08-048144-9

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Article
Publication date: 1 April 2003

Georgios I. Zekos

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…

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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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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 10 August 2018

Marta B. Calás and Linda Smircich

Since the late 1980s we’ve been inspired by feminist theorizing to interrogate our field of organization studies, looking critically at the questions it asks, at the underlying…

Abstract

Since the late 1980s we’ve been inspired by feminist theorizing to interrogate our field of organization studies, looking critically at the questions it asks, at the underlying premises of the theories allowing for such questions, and by articulating alternative premises as a way of suggesting other theories and thus other questions the field may need to ask. In so doing, our collaborative work has applied insights from feminist theorizing and cultural studies to topics such as leadership, entrepreneurship, globalization, business ethics, issues of work and family, and more recently to sustainability. This text is a retrospective on our attempts at intervening in our field, where we sought to make it more fundamentally responsive to problems in the world we live in and, from this reflective position, considering how and why our field’s conventional theories and practices – despite good intentions – may be unable to do so.

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Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78756-351-3

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Article
Publication date: 7 May 2024

Andreas Kiky, Apriani Dorkas Rambu Atahau, Linda Ariany Mahastanti and Supatmi Supatmi

This paper aims to explore the development of investment decision tools by understanding the rationality behind the disposition effect. We suspect that not all disposition…

295

Abstract

Purpose

This paper aims to explore the development of investment decision tools by understanding the rationality behind the disposition effect. We suspect that not all disposition decisions are irrational. The decisions should be evaluated based on the bounded rationality of the individuals’ target and tolerance level, which is not covered in previous literature. Adding the context of individual preference (target and tolerance) in their decision could improve the classic measurement of disposition effect.

Design/methodology/approach

The laboratory web experiment is prepared to collect the responses in holding and selling the stocks within 14 days. Two groups of Gen Z investors are observed. The control group makes a decision based on their judgment without any system recommendation. In contrast, the second group gets help inputting their target and tolerance. Furthermore, the framing effect is also applied as a reminder of their target and tolerance to induce more holding decisions on gain but selling on loss.

Findings

The framing effect is adequate to mitigate the disposition effect but only at the early day of observation. Bounded rationality explains the rationality of liquidating the gain because the participants have reached their goal. The framing effect is not moderated by days to affect the disposition effect; over time, the disposition effect tends to be higher. A new measurement of the disposition effect in the context of bounded rationality is better than the original disposition effect coefficient.

Practical implications

Gen Z investors need a system aid to help their investment decisions set their target and tolerance to mitigate the disposition effect. Investment firms can make a premium feature based on real-time market data for investors to manage their assets rationally in the long run. Bounded rationality theory offers more flexibility in understanding the gap between profit maximization and irrational decisions in behavioral finance. The government can use this finding to develop a suitable policy and ecosystem to help beginner investors understand investment risk and manage their assets based on subjective risk tolerance.

Originality/value

The classic Proportion Gain Realized (PGR) and Proportion Loss Realized (PLR) measurements cannot accommodate several contexts of users’ targets and tolerance in their choices, which we argue need to be re-evaluated with bounded rationality. Therefore, this article proposed new measurements that account for the users’ target and tolerance level to evaluate the rationality of their decision.

Details

Review of Behavioral Finance, vol. 16 no. 5
Type: Research Article
ISSN: 1940-5979

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Article
Publication date: 12 June 2017

Linda Whang, Christine Tawatao, John Danneker, Jackie Belanger, Stephen Edward Weber, Linda Garcia and Amelia Klaus

This paper aims to discuss a 2015-2016 University of Washington Libraries project focused on understanding the needs and challenges of transfer students on the Seattle campus and…

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Abstract

Purpose

This paper aims to discuss a 2015-2016 University of Washington Libraries project focused on understanding the needs and challenges of transfer students on the Seattle campus and developing innovative ways to support transfer student success.

Design/methodology/approach

The study uses design thinking methods, including interviews and rapid iterative prototyping and feedback, to understand and emphasize the user experience.

Findings

Transfer students at the Seattle campus identify themselves as a unique group separate from other undergraduates because of their prior experience, shortened timeline at the university and their need to balance academic, work and family commitments. Because transfer students often have little time to learn about and effectively use campus resources, the authors found that working with campus partners to enrich transfer-specific student orientations and events with educational and practical content was the most effective means of supporting new students.

Research limitations/implications

This pilot study was conducted over an 11-month period with a small number of participants, but the iterative nature of design thinking allowed the authors to gather new feedback from a variety of students and staff at each phase.

Originality/value

This study showcases how design thinking methods can increase understanding of transfer student and other user needs. The design thinking approach can also enable the rapid development of library and campus services, as well as outreach efforts, to meet user needs.

Details

Reference Services Review, vol. 45 no. 2
Type: Research Article
ISSN: 0090-7324

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