The purpose of this paper is to explore the implications on former accounting firm partners becoming employees of a publicly owned accounting corporation, the responses of the…
Abstract
Purpose
The purpose of this paper is to explore the implications on former accounting firm partners becoming employees of a publicly owned accounting corporation, the responses of the former partners and impacts on the acquiring company. Partners of accounting and other professional service firms selling their firms to publicly owned companies often remain with the acquiring company as employees and receive company shares as consideration for their firms. Agency theory suggests public ownership will result in changes to the roles of senior professionals with potential resistance and motivation consequences.
Design/methodology/approach
This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of an Australian publicly owned accounting company, Stockford Limited.
Findings
The Stockford case indicates that selling their firm to a publicly owned company can have significant negative implications for accounting firm partners. The former partners struggled to adapt to their new roles as senior professional employees and shareholders. Their responses had significant impacts on company performance, which ultimately contributed to the collapse of the company, thus reflecting the power senior professionals retain regardless of the change of ownership form.
Research limitations/implications
Care is required when generalising findings of a single case to other professions and other geographic jurisdictions.
Practical implications
This paper has significant implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly owned professional service firms.
Originality/value
Despite the emergence of publicly owned accounting and other professional service companies and the importance and power of senior professionals in professional service firms, this is the first study to explore the implications on senior professionals of selling their firms to public companies.
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Janette Brunstein, Mark Edward Walvoord and Ed Cunliff
The purpose of this study is to examine the possible benefits of approaching sustainability-related teaching cases from the perspective of problem-posing (PP) instead of…
Abstract
Purpose
The purpose of this study is to examine the possible benefits of approaching sustainability-related teaching cases from the perspective of problem-posing (PP) instead of problem-solving (PS).
Design/methodology/approach
A document analysis methodology (Silverman, 2011) was used to analyze sustainability teaching case study abstracts and learning objectives from business databases. Cases were reviewed and classified as PP, PS or other. PP cases were further subclassified on one of three axes.
Findings
Of 117 cases reviewed, most were PS (66%) with only 9% PP. Theoretical and pedagogical implications are discussed with recommendations for writing or converting, PS to PP cases for classroom use. Theoretical contributions include identification of three distinct and complementary views of PP, described in these axes: emancipatory; problematizing metaphors and premises; and rational, process and means-focused cases, not triggering transformative learning theory. Of 10 cases classified as PP cases, 3 were subclassified as emancipatory.
Research limitations/implications
This research is limited to case study titles containing “sustainability” and analyses of their descriptions and learning objectives only. Next phases of the research will examine differences in student learning between PS and PP in situ.
Practical implications
The research identifies a unique approach to the authoring and use of case studies that hold the potential for increasing students’ critical thinking capabilities and production of solutions to sustainability issues.
Originality/value
There is limited research and analysis of the identification and implications of using PP pedagogy.
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Mark Edward Phillips and Hannah Tarver
This study furthers metadata quality research by providing complementary network-based metrics and insights to analyze metadata records and identify areas for improvement.
Abstract
Purpose
This study furthers metadata quality research by providing complementary network-based metrics and insights to analyze metadata records and identify areas for improvement.
Design/methodology/approach
Metadata record graphs apply network analysis to metadata field values; this study evaluates the interconnectedness of subjects within each Hub aggregated into the Digital Public Library of America. It also reviews the effects of NACO normalization – simulating revision of values for consistency – and breaking up pre-coordinated subject headings – to simulate applying the Faceted Application of Subject Terminology to Library of Congress Subject Headings.
Findings
Network statistics complement count- or value-based metrics by providing context related to the number of records a user might actually find starting from one item and moving to others via shared subject values. Additionally, connectivity increases through the normalization of values to correct or adjust for formatting differences or by breaking pre-coordinated subject strings into separate topics.
Research limitations/implications
This analysis focuses on exact-string matches, which is the lowest-common denominator for searching, although many search engines and digital library indexes may use less stringent matching methods. In terms of practical implications for evaluating or improving subjects in metadata, the normalization components demonstrate where resources may be most effectively allocated for these activities (depending on a collection).
Originality/value
Although the individual components of this research are not particularly novel, network analysis has not generally been applied to metadata analysis. This research furthers previous studies related to metadata quality analysis of aggregations and digital collections in general.
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Mary Burke, Hannah Tarver, Mark Edward Phillips and Oksana Zavalina
Building a digital language archive requires a number of steps to ensure collecting, describing, preserving and providing access to language data in effective and efficient ways…
Abstract
Purpose
Building a digital language archive requires a number of steps to ensure collecting, describing, preserving and providing access to language data in effective and efficient ways. The purpose of this paper is to describe how the Computational Resource for South Asian Languages (CoRSAL) group has partnered with the University of North Texas (UNT) Digital Library to build a series of interconnected digital collections that leverage existing UNT technical and metadata infrastructure to provide access to data from and for various language communities.
Design/methodology/approach
This paper introduces the reader to the background of this project and discusses some of the areas important for representing language materials where both University of North Texas Libraries (UNTL) metadata and CoRSAL metadata practices were adapted to better fit the needs of intended audiences.
Findings
We discuss a workflow for standardized language representation (the Language field), defining roles for persons related to the item (Creator and Contributor fields) and including subject representation for language materials (Subjects and Keywords fields).
Practical implications
Although further work is needed to improve language data representation in the CoRSAL digital language archive, the model adopted by the team and lessons learned could benefit others in the language archiving community.
Originality/value
This paper is a significantly extended version of the presentation made at the 1st International Workshop on Digital Language Archives in 2021.
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Mark Edward Parry and Sumita Sarma
The purpose of this paper is to propose and test a model in which the perceived post-purchase monetary costs and time costs of switching from a pioneer product are a function of…
Abstract
Purpose
The purpose of this paper is to propose and test a model in which the perceived post-purchase monetary costs and time costs of switching from a pioneer product are a function of the perceived difficulty of comparing follower products with the pioneer product, the variety of ways in which the pioneer product is used by an adopter, pioneer adopter satisfaction with the pioneer, the familiarity of the pioneer adopter with follower products and the anticipated reactions to switching of other household members who use the pioneer product.
Design/methodology/approach
The authors test this model with data collected from 518 Japanese iPad owners. Hypotheses are evaluated using structural equation modeling.
Findings
The authors find that each of the hypothesized independent variables is related in the hypothesized direction with one or both types of switching costs.
Research limitations/implications
Findings indicate that the variety of pioneer product use, the perceived negative reaction of other household users of the pioneer product and comparison difficulties between the pioneer and follower product have an important influence on the perceptions of the perceived costs of switching from a pioneer to a follower product.
Practical implications
Findings suggest that managers responsible for launching follower products can lower the perceived costs of switching from a pioneer product through specific product design and communication decisions.
Originality/value
In contrast with prior switching-cost research, this paper focuses on switching costs as perceived by pioneer adopters and examining the importance of pioneer-follower product comparison difficulties, the variety of pioneer product use and the negative reactions of other household users of the pioneer product.
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Mark Edward Deschaine and Benjamin P. Jankens
With increase requirements and a more clinical approach for administrator internships in principal preparation programs, universities are taking a look at their internships and…
Abstract
Purpose
With increase requirements and a more clinical approach for administrator internships in principal preparation programs, universities are taking a look at their internships and how they are implemented. The purpose of this paper is to propose a structure and framework incorporating promising practices from recent literature and explores how to successfully implement new standards and state requirements. Additionally, a framework for practice is included as a foundation for a clinical internship program that applies theory and promising practices.
Design/methodology/approach
Internships are a critical aspect of the principal preparation program and are crucial to preparing students to fulfill their future leadership roles. This brief reviewed the related literature, which revealed the lack of quality in various educational leadership programs and posited that the internship is an essential element to principal preparation. Key considerations to successful internships, and why they are necessary to overall candidate preparation were also presented. Additionally, a sample program was described that included aspects of both performance and accountability and served as a framework for new and revised internships.
Findings
Although the internship experience is but one part of a larger curricular sequence, it has a central role in the preparation of future school administrators. School administrator preparation programs have an obligation to allow participants to fully experience the breadth and depth of issues and environments that they will encounter. A structure and framework is needed that incorporates promising practices from recent literature, and explores how to successfully implement new standards and state requirements for a clinical internship program applying current theory and promising practices.
Originality/value
Creating and maintaining effective internship experiences is an ever-evolving process that requires dedicated faculty and resources. Learning through internships is a central element of future principal candidates’ overall success. Authentic practice and experience in real school settings ensures that future educational leaders receive the best preparation that universities and faculty can provide.
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Mark Edward Tuah, Peter Aning Tedong and Melasutra Md Dali
This study investigated the role of community infrastructure planning in Sarawak, Malaysia, by concentrating on the obstacles that hinder effective governance of community…
Abstract
Purpose
This study investigated the role of community infrastructure planning in Sarawak, Malaysia, by concentrating on the obstacles that hinder effective governance of community infrastructure planning.
Design/methodology/approach
The qualitative approach via case study design was adopted in this study. The Song District, located in the State of Sarawak, Malaysia, was selected as the case study area. Semi-structured interview sessions were conducted with 21 respondents who belonged to the government agencies involved in rural community infrastructure planning and village community representatives to capture their views on community infrastructure development planning in the selected district. The gathered responses were analysed thematically and the outcomes are discussed.
Findings
The findings revealed that although the development of community infrastructure in Song District has progressed and has exerted transformative impacts on rural livelihood, several challenges were identified in the delivery of community infrastructure. The four main themes of challenges that emerged from the data were location factors, financial resources, cooperation and collaboration of stakeholders, as well as community involvement. The outcomes disclosed that, in terms of governance, the institutional roles of the community, stakeholders and government agencies must be integrated throughout the rural community infrastructure planning process to resolve the emerging challenges effectively so that the demands of the rural community are met meritoriously.
Social implications
An effective and efficient community infrastructure planning approach ascertains that the community infrastructure development gaps in rural areas are bridged and brings fruition to the rural communities for their livelihood transformation.
Originality/value
This paper delineates a view on the governance aspect of community infrastructure planning in Sarawak, Malaysia, that is largely untapped. The study outcomes may facilitate practitioners and academics to move forward and recommend improvements in the approach to rural community infrastructure planning.
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The principal purposes of this paper are to provide normative advice in terms of managing the British Monarchy as a Corporate Heritage Brand and to reveal the efficacy of…
Abstract
Purpose
The principal purposes of this paper are to provide normative advice in terms of managing the British Monarchy as a Corporate Heritage Brand and to reveal the efficacy of examining a brand's history for corporate heritage brands generally.
Design/methodology/approach
Taking a case history approach, the paper examines critical events in the Crown's history. It is also informed by the diverse literatures on the British Monarchy and also marshals the identity literatures and the nascent literature relating to corporate brands. Six critical incidents that have shaped the monarchy over the last millennium provide the principal data source.
Findings
In scrutinising key events from the institution's historiography it was found that the management and maintenance of the Crown as a corporate brand entail concern with issues relating to: continuity (maintaining heritage and symbolism); visibility (having a meaningful and prominent public profile); strategy (anticipating and enacting change); sensitivity (rapid response to crises); respectability (retaining public favour); and empathy (acknowledging that brand ownership resides with the public). Taking an integrationist perspective, the efficacy of adopting a corporate marketing approach/philosophy is also highlighted.
Practical implications
A framework for managing Corporate Heritage is outlined and is called “Chronicling the Corporate Brand”. In addition to Bagehot's dictum that the British Monarch had a constitutional obligation to encourage, advise and warn the government of the day, the author concludes that the Sovereign has a critical societal role and must be dutiful, devoted and dedicated to Her (His) subjects.
Originality/value
This is one of the first papers to examine the British Monarchy through a corporate branding lens. It confirms that the Crown is analogous to a corporate brand and, therefore, ought to be managed as such.
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The explanatory power of Multi-Level Governance (MLG) has been and is being questioned. Two main criticisms have been raised: first, that MLG is ultimately descriptive, not…
Abstract
Purpose
The explanatory power of Multi-Level Governance (MLG) has been and is being questioned. Two main criticisms have been raised: first, that MLG is ultimately descriptive, not explanatory; second, that MLG is a case of concept stretching, that it is ultimately an umbrella notion rather than a theory. This chapter outlines what ripostes may be provided to such critiques and argues that the progress of the study of MLG and its usage in political science and public policy and management may lie to an important extent in fostering the dialogue with other streams of research (thus filling the gap of some ‘missing linkages’ in the extant MLG literature), like network governance; policy learning; the analysis of policy tools and the tools of government in complex systems; models in strategic management like stakeholder analysis and others.
Methodology/approach
This volume is a collective contribution by authors from different disciplinary backgrounds who all address, from different angles and by using a variety of research methods, the key question of how to bring into the MLG research agenda a range of disciplines and applied fields of inquiry that have so far only limitedly been used in the MLG stream of research and literature more systematically.
Findings
It arises from the volume that theoretical frames like network governance; policy learning; policy tools analysis; stakeholder analysis and others have important potential to further the MLG research agenda. A number of contributions address the transformation of MLG in the European Union (EU), the polity where MLG arrangements where first detected and labelled as such (Marks, 1993). Others apply MLG frames to other institutional settings, including non-democratic regimes.
Research implications
This volume is a collective attempt to suggest ‘cross-fertilisations’ from other disciplines or applied fields that may lead to unleash more of the potential and promises of the MLG agenda. It is hoped that this work lays some of the foundations for building bridges between the MLG literature and disciplines and theoretical frames that may be effectively brought into the MLG research agenda.
Practical/social implications
MLG has long gone beyond the academic debate, to become an analytical lens employed by EU and other institutions across the globe. MLG informs the practice of policy-making. By addressing some key gaps in the extant literature and furnishing perspectives to link MLG to disciplines that may provide theories and models to further its analytical potential, this volume aims at contributing to improving the practice of MLG.
Originality/value
The volume is – to our knowledge – the first systematic attempt to bring into the MLG literature a whole range of theories and models that may provide ways forward to the understanding and usage of MLG.