Nicholas C. Mangos, Neil R. Lewis and Bet H. Roffey
Analyses studies on the marketing practices of Australian, UK and Hong Kong public accountants and reviews the standards of professional conduct in each of the countries…
Abstract
Analyses studies on the marketing practices of Australian, UK and Hong Kong public accountants and reviews the standards of professional conduct in each of the countries. Classifies the methods used for marketing these services and associates them with the prevailing accounting ethical codes, thus providing a means of identifying similarities and differences in marketing services arising from those ethical codes. States that these methods also provide a basis for inter‐country comparison. Concludes that professional ethical standards have an impact on marketing strategies and this is not reflected clearly in the literature on the marketing of services.
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Nicholas C. Mangos and Neil R. Lewis
The lack of explicit consideration in positive accounting studiesof managers and their social environment leads to a failure to analysethe social factors that influence managers�…
Abstract
The lack of explicit consideration in positive accounting studies of managers and their social environment leads to a failure to analyse the social factors that influence managers′ accounting choices. Argues that based on a socio‐economic paradigm, consideration should be given to a socio‐economic consideration of the relationship between corporate social reporting and managers′ selection of accounting practices. Criticizes a purely economic approach to understanding and analysing motives managers may have in choosing accounting policy. Social responsibility reporting is suggested as a corporate social response to influences on managers and their choice of accounting policy. In analysing prior research which has empirically tested the relationship between social responsibility reporting and reported financial performance, a potential relationship between reported financial performance and accounting policy choice is identified and developed. This contributes to socio‐economic research by expanding positive accounting theory to include explicit social variables.
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Month after month we bring forward additional evidence of the injury resulting from the use of chemical “preservatives” in food, while the Authorities feebly hesitate to give…
Abstract
Month after month we bring forward additional evidence of the injury resulting from the use of chemical “preservatives” in food, while the Authorities feebly hesitate to give specific legal effect to the recommendations of the Departmental Committee which made such a complete inquiry into this question. The evidence upon which those recommendations were based has been fully corroborated by a number of different observers. FERE and others have shown that, as regards boric acid and borax, even when administered in the smallest medicinal doses, there is always the risk that these drugs may aggravate, or even produce, renal diseases. These observations have been confirmed by the work of Dr. CHARLES HARRINGTON, an account of which has been recently published. Twelve cats were fed on the same food; six were treated with borax, one had no preservative, and five were given a preservative which had no apparent effect. The experiment extended over a period of 133 days, the quantity of borax given averaging about 0.5 grms, per diem. Three of the borated cats soon became ill, and one died at the end of six weeks. On the termination of the experiment the cats were all killed, and upon examination it was found that the organs of the six cats which had not taken borax were in perfectly sound and healthy condition, while the others, with one exception, were all suffering from nephritis. Of course, instances are recorded in which patients have been treated with borax and boracic acid with apparently no injurious result, but as a general rule these experiments have been of too short duration to allow of the desired information being arrived at, and the results must therefore be regarded as inconclusive and unreliable. It is perfectly evident that the kidneys may be for a short time quite capable of eliminating many objectionable substances, but the long‐continued use of such bodies, as Dr. HARRINGTON'S researches clearly indicate, sets up an inflammatory condition of the kidneys which, of course, interferes with the effective performance of their proper functions, and lays the foundations for complications of the most serious nature.
Neil J. MacKinnon and Dawn T. Robinson
To provide a comprehensive review of theoretical and research advances in affect control theory from 1988 to 2013 for academic and student researchers in social psychology.
Abstract
Purpose
To provide a comprehensive review of theoretical and research advances in affect control theory from 1988 to 2013 for academic and student researchers in social psychology.
Design/Methodology/Approach
Against the background of a concise history of affect control theory from its beginnings in the 1960s to its maturation in the late 1980s, a comprehensive review of research and publications in the last 25 years is reported in five sections: Theoretical Advances (e.g., self and institutions, nonverbal behavior, neuroscience, artificial intelligence); Technological Advances (e.g., electronic data collection, computer simulations, cultural surveys, equation refinement, small groups analysis); Cross-Cultural Research (archived data and published analyses); Empirical Tests of the Theory; and Substantive Applications (e.g., emotions, social and cultural change, occupations/work, politics, gender/ideology/subcultures, deviance, criminology, stereotyping, physiological behavior).
Findings
Reveals an impressive number of publications in this area, including over 120 articles and chapters and four major books, and a great deal of cross-cultural research, including European, Asian, and Middle-Asian cultures.
Research Limitation/Implications (if applicable)
Because of limitations of space, the review does not cover the large number of theses, dissertations, and research reports.
Originality/Value
No other review of affect control theory with this scope and detail exists.
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Allan H. Church, Christopher T. Rotolo, Alyson Margulies, Matthew J. Del Giudice, Nicole M. Ginther, Rebecca Levine, Jennifer Novakoske and Michael D. Tuller
Organization development is focused on implementing a planned process of positive humanistic change in organizations through the use of social science theory, action research, and…
Abstract
Organization development is focused on implementing a planned process of positive humanistic change in organizations through the use of social science theory, action research, and data-based feedback methods. The role of personality in that change process, however, has historically been ignored or relegated to a limited set of interventions. The purpose of this chapter is to provide a conceptual overview of the linkages between personality and OD, discuss the current state of personality in the field including key trends in talent management, and offer a new multi-level framework for conceptualizing applications of personality for different types of OD efforts. The chapter concludes with implications for research and practice.
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The 2008/2009 World Financial Crisis underlined the importance of social responsibility for the sustainable functioning of economic markets. Heralding an age of novel heterodox…
Abstract
The 2008/2009 World Financial Crisis underlined the importance of social responsibility for the sustainable functioning of economic markets. Heralding an age of novel heterodox economic thinking, the call for integrating social facets into mainstream economic models has reached unprecedented momentum. Financial Social Responsibility bridges the finance world with society in socially conscientious investments. Socially Responsible Investment (SRI) integrates corporate social responsibility in investment choices. In the aftermath of the 2008/2009 World Financial Crisis, SRI is an idea whose time has come. Socially conscientious asset allocation styles add to expected yield and volatility of securities social, environmental, and institutional considerations. In screenings, shareholder advocacy, community investing, social venture capital funding and political divestiture, socially conscientious investors hone their interest to align financial profit maximization strategies with social concerns. In a long history of classic finance theory having blacked out moral and ethical considerations of investment decision making, our knowledge of socio-economic motives for SRI is limited. Apart from economic profitability calculus and strategic leadership advantages, this paper sheds light on socio-psychological motives underlying SRI. Altruism, need for innovation and entrepreneurial zest alongside utility derived from social status enhancement prospects and transparency may steer investors’ social conscientiousness. Self-enhancement and social expression of future-oriented SRI options may supplement profit maximization goals. Theoretically introducing potential SRI motives serves as a first step toward an empirical validation of Financial Social Responsibility to improve the interplay of financial markets and the real economy. The pursuit of crisis-robust and sustainable financial markets through strengthened Financial Social Responsibility targets at creating lasting societal value for this generation and the following.
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This paper explores the experiences of women in Saudi Arabia who have been managed by other women, and examines how junior women perceive senior women's role in advancing their…
Abstract
Purpose
This paper explores the experiences of women in Saudi Arabia who have been managed by other women, and examines how junior women perceive senior women's role in advancing their career.
Design/methodology/approach
The paper is based on qualitative data gathered using in-depth semi-structured interviews undertaken with 30 women working in Saudi public organisations.
Findings
This study's findings shows that the hierarchical relationships between women and their woman manager are complex due to a multifaceted web of contextual factors including sociocultural values, family values, religious beliefs and organisational cultures and structures. These factors shape the quality of relationships between senior women and their women subordinates. Also, this study reveals that there is solidarity and ‘sisterly’ relationship between women in the workplace that plays a role in facilitating women's career development and advancement. In addition, this study shows that despite senior women's having supported other women's career advancement, this support tended to be conditional and limited. This can have an influence on women-to-women work relationships, where such relationships can be described as being disconnected and fragile. Furthermore, the study depict that there is evidence of the existence of ‘Queen Bee’-like senior women who distance themselves from other women and block their career advancement. The Queen Bee phenomena can actually become a form of hierarchy that mimics the patriarchal structure and excludes women from serving at top management levels.
Originality/value
This paper provides an in-depth understanding of the hierarchical relationships between women in the workplace and how these relationships have an influence on women's career advancement. Therefore, the paper makes a valuable contribution to the scarce knowledge that currently exists within the field of management research in relation to women's career development – and the advancement of such research within the Arab Middle Eastern context. Also, the findings of this study could potentially inform practitioners and HR department personnel within organisations about the connections between women's hierarchical workplace relationships and women's career development and advancement.
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This bibliography is offered as a practical guide to published papers, conference proceedings papers and theses/dissertations on the finite element (FE) and boundary element (BE…
Abstract
This bibliography is offered as a practical guide to published papers, conference proceedings papers and theses/dissertations on the finite element (FE) and boundary element (BE) applications in different fields of biomechanics between 1976 and 1991. The aim of this paper is to help the users of FE and BE techniques to get better value from a large collection of papers on the subjects. Categories in biomechanics included in this survey are: orthopaedic mechanics, dental mechanics, cardiovascular mechanics, soft tissue mechanics, biological flow, impact injury, and other fields of applications. More than 900 references are listed.