This chapter conducts a systematic comparison of behavioral economics’s challenges to the standard accounts of economic behaviors within three dimensions: under risk, over time…
Abstract
This chapter conducts a systematic comparison of behavioral economics’s challenges to the standard accounts of economic behaviors within three dimensions: under risk, over time, and regarding other people. A new perspective on two underlying methodological issues, i.e., inter-disciplinarity and the positive/normative distinction, is proposed by following the entanglement thesis of Hilary Putnam, Vivian Walsh, and Amartya Sen. This thesis holds that facts, values, and conventions have inter-dependent meanings in science which can be understood by scrutinizing formal and ordinary language uses. The goal is to provide a broad and self-contained picture of how behavioral economics is changing the mainstream of economics.
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Colleen Hayes and Kerry Jacobs
The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role…
Abstract
Purpose
The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role that gender, class, and ethnicity played in mediating women’s relations with the accounting profession in that period.
Design/methodology/approach
The study is based on the narratives of three women from diverse social backgrounds who entered the Anglo-Australian profession during this period.
Findings
The analysis indicates that while participants had the mindset needed for accounting work, the more removed the individual’s perceived social identity was from her perception of the dominant British, white, middle-class ideology of the profession, the less likely she was to embrace the opportunity to join the accounting profession. The distance was anchored in social (ethnicity and class) and historical forces. The study also finds that the appropriation of education and credentials ameliorated disadvantages accruing from gender and working-class status.
Practical implications
This study has implications for our understanding of the accounting profession and what is required to reduce the risks of marginalization in a contemporary setting.
Originality/value
The study provides a richer understanding of how class and ethnicity shape the female experience differently. The results also demonstrate that in times of social change, the processes of inclusion and exclusion are not confined to the deliberations of the accounting profession but also the individual. Whether the women valued accounting as an occupation depended on whether or not if offered them the freedom to achieve what they valued most. At the same time, however, the freedom to realize what they valued most was a function of class and ethnicity. Finally, the results demonstrate the capacity of unique experience to shape the perceptions, aspirations and actions of women.
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Heather Nadia Phillips and Rajendra Chetty
The ongoing theory vs practice debate reinforces the problems facing teacher training institutions which need to challenge traditional programmes and work towards a tighter…
Abstract
Purpose
The ongoing theory vs practice debate reinforces the problems facing teacher training institutions which need to challenge traditional programmes and work towards a tighter coherence between coursework and practical experience. Working more closely with schools to restructure teaching practice is necessary in order to create better tuition experience for students. The paper aims to discuss these issues.
Design/methodology/approach
This project is situated within an interpretivist paradigm and is qualitative in nature. A sample of four South African education faculties was included. Semi-structured and focus group interviews were used to collect data from fourth-year BEd students, lecturers and in-service practitioners.
Findings
The findings indicated that the participants believed that the lack of actual classroom experience, and ineffective organisation of teaching practice, resulted in students feeling ill-equipped. Suggestions are made to improve the organisation of teaching experience and mentorship programmes.
Originality/value
This is an original research paper and it has value for teacher education.
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The aim of this paper is to evaluate the coherence of Gulick's ideas on the nature of work roles and the implications for organisational theory.
Abstract
Purpose
The aim of this paper is to evaluate the coherence of Gulick's ideas on the nature of work roles and the implications for organisational theory.
Design/methodology/approach
An analysis is undertaken of Gulick's writings in the “Papers on the Science of Administration”, on different ways of organising (for which the author has used the term “systems of organisation”) and similar work by his contemporaries, including Chester Barnard. The subsequent critique of Gulick's ideas by Herbert Simon is evaluated. Gulick's ideas are then compared with a theoretical framework developed by the author, which covers similar ground to the systems of organisation.
Findings
The paper argues that Gulick's ideas on the nature of work roles in his systems of organisation were an important, but flawed contribution to organisational theory. Shortcomings in Gulick's theories on systems of organisation are identified, which, when rectified, improve the coherence of the theories and address legitimate criticisms made by Herbert Simon.
Research limitations/implications
The article has important implications for contemporary interpretations of the intellectual clash between Gulick and Simon, and the relevance of Gulick's ideas for contemporary management research.
Practical implications
The article has implications for the theoretical perspectives which are brought to bear on how organisations conceptualise their work tasks and organise themselves accordingly.
Originality/value
The paper subjects one of the central elements of Gulick's principles of administration to in‐depth critique at a conceptual level in order to re‐evaluate its worth and contemporary relevance.
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FR. Oswald A. J. Mascarenhas, S.J.
The typical corporation is based on free capital markets, and in general, on the free market capital system for all its factors of production, distribution, and consumption…
Abstract
Executive Summary
The typical corporation is based on free capital markets, and in general, on the free market capital system for all its factors of production, distribution, and consumption. Hence, this chapter studies the economic, legal, ethical, and moral goodness and promise of the Free Enterprise Capitalist System (FECS) as it exists and thrives in the open and free economies of the world. We will review several versions of FECS starting from Thomas Aquinas (1225–1274) views on private property, Thomas Hobbes’ (1588–1679), The Leviathan (1651), Adam Smith (Wealth of Nations, 1776), Max Weber (The Protestant Ethic and the Spirit of Capitalism, 1904/1958) to modern defenses of capitalism by David Bollier (Aiming Higher, 1997), Raghuram Rajan and Luigi Zingales (Saving Capitalism from Capitalists, 1998, 2004), C. K. Prahalad (2005) on Inclusive Capitalism, Nitesh Gor (The Dharma of Capitalism, 2012), and John Mackey and Raj Sisodia (Conscious Capitalism, 2014), to name a few. Based on these seminal authors and subsequent theoretical developments, this chapter seeks to defend, save, and uphold the goodness of the FECS along multiple viewpoints such as economics, management, law, ethics, morals, and executive spirituality.
In 2008 the University of Tasmania and the Tasmanian Department of Education (TasED) entered into a high-level Partnership agreement. The Partnership in Teaching Excellence…
Abstract
In 2008 the University of Tasmania and the Tasmanian Department of Education (TasED) entered into a high-level Partnership agreement. The Partnership in Teaching Excellence, funded by the Federal Smarter Schools National Partnerships – Improving Teacher Quality agreement, included higher education funded places for teachers wishing to complete a Master’s degree, and at the other end of the profession, an innovative alternative teacher education pathway for final-year pre-service teachers (PSTs), run as a competitive scholarship program. The intent of the program was threefold, to assist PSTs in becoming quality reflective practitioners with the capacity to work in high needs schools, explore ways of improving mentor teachers and PSTs’ reciprocal relationships, and increase the retention of teachers in TasED schools. Begun at a time of intense industrial action, the Partnership program appeared rather one-sided with little apparent benefit conferring to the University and was at all times highly contentious.
Using Kagan’s six stages of collaboration as a framework, and drawing on interviews with the first cohort of scholarship PSTs, and a range of personal files documenting the beginnings of the Partnership, including minutes of meetings, PST results, and unpublished reviews commissioned by the TasED, this chapter explores the beginnings of the Partnership, as together those on the ground worked out what “Partnership” meant. It presents an evaluation of those initial successful first years, including the learning outcomes of the PSTs and discusses the lessons learned for establishing future university/school Partnership. The Partnership program continued to 2013, when Federal funding for the project was discontinued.
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This paper aims to call on accounting academics to conduct oral histories with Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ+) members of the industry.
Abstract
Purpose
This paper aims to call on accounting academics to conduct oral histories with Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ+) members of the industry.
Design/methodology/approach
The paper includes a review of the limited work in the field and recommends an oral history approach to understand current conditions as well as how they arose. Moreover, the paper recommends widening the scope of the research into countries with varying LGBTQ+ rights.
Findings
There is surprisingly limited research in this area and more needs to be undertaken, especially with regard to LGBTQ+ persons of color and LGBTQ+ accountants in under-researched localities.
Practical implications
The paper makes specific recommendations for future research.
Social implications
Currently there is very little understanding of the lived experiences of LGBTQ+ members of our industry. The recommended research could – by increasing awareness – lead to better working conditions.
Originality/value
This paper addresses the dearth of research on LGBTQ+ issues in accounting.
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Anna-Mária Fall and Bonnie S. Billingsley
We used teacher data from the Study of Personnel Needs in Special Education (SPeNSE) to compare the credentials, preservice preparation, self-efficacy, and induction of early…
Abstract
We used teacher data from the Study of Personnel Needs in Special Education (SPeNSE) to compare the credentials, preservice preparation, self-efficacy, and induction of early career special educators in high- and low-poverty schools using a framework adapted from Carlson, Lee, and Schroll (2004). We found significant differences in the credentials and preparation of teachers working in high poverty versus more affluent districts, with those in high-poverty schools having fewer credentials and less preparation. In contrast, the two teacher groups reported similar induction opportunities and gave themselves comparable ratings on both self-efficacy and in skillfulness in various work tasks. Our findings dramatize the critical need to recruit and prepare qualified teachers for high-poverty schools.
D Baldomir and P Hammond
The paper explores the geometrical structure of electrodynamics using the algebra of differential forms. Stokes' theorem links the local to the global geometrical features of…
Abstract
The paper explores the geometrical structure of electrodynamics using the algebra of differential forms. Stokes' theorem links the local to the global geometrical features of electromagnetic systems. The gauge invariance of the potentials is shown to be linked to the geometry of a circle in the complex plane, which exhibits the inner geometry of electrodynamics. The total geometry of a system is a combination of this inner geometry with the usual space‐time geometry. The application of these geometrical features to computation is explained.