Karen Forcht, Daphyne Saunders Thomas, Mark L. Usry and Kelly Egan
Investigates the information highway and all of its various components, and wonders how the Internet will affect the way in which people live. Shows that there are many problems…
Abstract
Investigates the information highway and all of its various components, and wonders how the Internet will affect the way in which people live. Shows that there are many problems to be resolved before open use can be granted, regarding unscrupulous users and misuse. Concludes that the field is growing at such a rate that the many legal questions spawned need to be addressed, in particular by participants.
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The purpose of this paper is to report on the incidence of the choice between full‐cost and variable‐cost pricing, and to examine the factors that could possibly influence this…
Abstract
The purpose of this paper is to report on the incidence of the choice between full‐cost and variable‐cost pricing, and to examine the factors that could possibly influence this choice. The findings indicate that whereas 74,5% of the firms use full cost for pricing their products, only 25,5% use variable costs. The research provides evidence that supports the size of the company, product type, stage in product lifecycle, materiality of fixed overhead costs and the objectives of the company as significant variables influencing the choice of the cost base for product pricing.
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Dina Clark, Teng-Shih Wang, Mike Shapeero, A. Blair Staley, Natalia Ermasova and Mark Usry
This chapter explores cultural factors that influence the propensity to blow-the-whistle in China, Taiwan, Russia, and the United States. This study found that culture and…
Abstract
This chapter explores cultural factors that influence the propensity to blow-the-whistle in China, Taiwan, Russia, and the United States. This study found that culture and traditions have strong impact on the propensity of whistleblowing. This research analyzed 1,541 working adults in China, Taiwan, Russia, and the United States. Statistical analysis of self-developed questionnaires reveal that: (a) Americans have a greater disposition to engage in whistleblowing than Chinese, Taiwanese, and Russian; (b) Americans have a smallest level of fear of retaliation to whistleblowers than Chinese, Taiwanese, and Russian; (c) the intention of Chinese, American, and Taiwanese to whistle-blow is influenced to a greater degree by position of wrongdoers than that of Russian; and (d) guanxi (personal relationships or networks) has a greater effect on the propensity to whistle-blow for Chinese and Taiwanese than for Americans and Russian. Auditors and managers need to be aware that employees in different cultures respond differently to factors that influence whistleblowing activities. The results of this study will help auditors and managers better assess risk and the effectiveness of internal controls and ethical standards.
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Anna Marie Johnson, Claudene Sproles and Robert Detmering
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Abstract
Purpose
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Design/methodology/approach
The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.
Findings
Information about each source is provided. The paper discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.
Originality/value
The information in the paper may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
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Jacqueline A. Burke and Hakyin Lee
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times…
Abstract
Mandatory auditor firm rotation (mandatory rotation) has been a controversial issue in the United States for many decades. Mandatory rotation has been considered at various times as a means of improving auditor independence. For example, in the United States, the Public Company Accounting Oversight Board (PCAOB) has considered mandatory rotation as a solution to the independence problem (PCAOB, 2011) and the European Parliament approved legislation that will require mandatory rotation in the near future (Council of European Union, 2014). The concept of implementing a mandatory rotation policy has been encouraged by some constituents of audited financial statements and rejected by other constituents of audited financial statements. Although there are apparent pros and cons of such a policy, the developmental process of such a policy in this country has not necessarily been an open-democratic, objective process. Universal mandatory rotation may or may not be the ideal solution; however, an open-democratic, objective process is needed to facilitate the development of a solution that considers the needs of all major stakeholders of audited financial statements – not simply accounting firms and public companies, but also investors. The purpose of this paper is to critically examine key issues relating to mandatory rotation and to encourage and stimulate future research and ongoing dialogue regarding this issue, in spite of efforts by certain constituents to silence the issue. This paper provides an overview of the various reasons, including practical, theoretical, political, and self-motivated reasons, why a mandatory rotation policy has not been implemented in the United States in order to address the potential conflict of interest between the auditor and client. This paper will also discuss how some deliberations of mandatory rotation have been flawed. The paper concludes with a summary of key issues along with two approaches for regulators, policy makers, and academics to consider as ways to improve the process and address auditor independence. The authors are not advocating for any specific solution; however, we are advocating for a more objective, unified approach and for the dialogue regarding auditor rotation to continue.
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The conceptual problem associated with marketing productivity analysis is examined followed by an examination of currrent practice in marketing productivity in the following areas…
Abstract
The conceptual problem associated with marketing productivity analysis is examined followed by an examination of currrent practice in marketing productivity in the following areas — on the product line, in advertising and promotional mix, in the salesforce, in distribution and in customer activity tracking. It provides UK companies with some guidance on how they can improve their performance measurement using marketing information systems and reorganising existing information for more effective marketing action. The research concentrates on 50 well‐known British companies in oil, chemicals, various engineering disciplines, food, pharmaceuticals, insurance, construction and chain‐store retailing. The findings are based on 28 viable responses, and a further 21 (different) responses from companies which were personally visited. Although the research techniques need to be refined they conclude that the management of resources invested in marketing activities can never be refined to the point where an incremental investment in any specific marketing application can be measured with great accuracy. Yet a great deal of measurement is possible and marketing managers can be well enough informed about the behaviour of marketing inputs so that allocation decisions in future periods will benefit.?
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Julianna Paola Ramirez Lozano, Kelly Rojas Valdez and Percy Marquina Feldman
This study aims to define a business school model of social responsibility (SR) and sustainability and describe how the implementation of this model impacts on small- and…
Abstract
Purpose
This study aims to define a business school model of social responsibility (SR) and sustainability and describe how the implementation of this model impacts on small- and mid-sized enterprises (SME) and stakeholders in the chain.
Design/methodology/approach
The model was built based on a conceptual analysis about the literary and documentary review in recognized databases of scientific publications and models of SR, accreditations and impact and quality report systems of business schools. The implementation of the model was based on a project that involved Peruvian SME. Data were collected through surveys administered to the study population. The results were confirmed through in-depth interviews. Analytical-synthetic, inductive-deductive-analytical methods were used to present the SR model.
Findings
This model focused on the Sustainable Development Goals (SDGs), partnerships and solved relevant social and economic problems. It also allowed the growth of the micro entrepreneur, the family, the company, the society and other stakeholders in the chain.
Research limitations/implications
The model was validated in one business school but generated more results than the expected. It is recommended to replicate it in other organizations. It has been developed in pandemic and post-pandemic situations.
Practical implications
The model was based on many impact models that considered the SDGs and relevant alliance generation that involved stakeholders in the chain. It also contributed to the development of entrepreneurs and the society.
Social implications
The model benefited people, society and companies. The program aimed to train and formalize entrepreneurs and generate social and economic development.
Originality/value
This study allowed moving from theory to practice in topics of SR and sustainability. The main original aspect is that the model was based on the Unión de Responsabilidad Social Universitaria Latino Americana model; the Business Graduates Association, European Quality Improvement System, Business school Impact System, Global Reporting Initiative standards, the Responsible Business Conduct and the SDGs.
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The purpose of this paper is to understand the concept of cultural value promoted by the Italian government between 2008 and 2018. Furthermore, it aims at setting the scope for…
Abstract
Purpose
The purpose of this paper is to understand the concept of cultural value promoted by the Italian government between 2008 and 2018. Furthermore, it aims at setting the scope for further research and debate on the issue of cultural value in Italian cultural policy by questioning market-driven understanding of value.
Design/methodology/approach
In order to do so, it examines the rhetoric of Italian policymakers, with a particular focus on the people who have covered the role of Ministry for Cultural Assets and Activities over this 10-year span, and the policies they have implemented. The various nuances of the concept of valorizzazione are studied by analysing different pathways employed by the Italian government and the values underpinning them, with a particular focus on the abandonment of heritage sites.
Findings
What emerges from this research is the centrality of the economic value of culture; however, the economic impact of Italian cultural assets is always presented as a potential that has to be unlocked by implementing policies of valorizzazione, a term that has a double meaning of promotion and exploitation (Belfiore, 2006).
Originality/value
This paper presents an original approach to understanding the formation and promotion of cultural value at the level of governmental policy in the context of contemporary cultural policy in Italy. In particular, it evidences how the centrality of the economic value of culture has remained unscathed despite the rapid change of governments that has characterised Italian politics in the last 10 years.