Paul Kimmel, Leslie Kren and Michael Schadewald
The separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in…
Abstract
The separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in corporate governance. From the shareholders' perspective, an effective compensation contract is one that aligns the manager's incentives with shareholder interests. Numerous studies have investigated the use of performance‐contingent compensation to achieve this linkage, as well as the use of alternative control mechanisms. This study extends this research by examining the effect of risk on the use of performance‐contingent compensation. The effect of risk on compensation contracts is of interest to accountants because of accounting's stewardship role in the organization. In particular, because significant accounting resources are directed toward corporate control, it is of interest to accountants to know when firms are likely to place more or less emphasis on performance‐contingent compensation.
My aims in this chapter are to discuss alternative ways of doing education and research, and thereby highlight key contributions from Paulo Freire, Orlando Fals-Borda and Dorothy…
Abstract
My aims in this chapter are to discuss alternative ways of doing education and research, and thereby highlight key contributions from Paulo Freire, Orlando Fals-Borda and Dorothy Lee, to active learning, participatory action-research and intercultural dialogue. These scholars were heirs of the university reform movements of the twentieth century, and their vital legacy is alive as shown in this book. The enclosed ideas and illustrations of transformative research and education draw from my academic experience in various corners of the world and points in time.
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Lydia L.F. Schleifer and Mary Brady Greenawalt
Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills…
Abstract
Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills are essential to the internal auditor’s function. A recent update of the common body of knowledge (CBOK) reflects this expectation by the internal auditing profession. Respondents ranked reasoning skills, which essentially are critical thinking skills, as the most important subject area. Discusses several definitions and frameworks of critical thinking, including a critical thinking framework that is both comprehensive and useful in describing what the internal auditor does. This framework includes affective, cognitive, and behavioural components which basically describe the attitudes, thought processes and actions that are essential to the critical thinker and to the internal auditor. The internal auditing classroom is an appropriate setting for the internal auditor to begin honing the critical thinking skills demanded by the profession. Arguments are presented for the importance of teaching in a way that encourages critical thinking in the classroom, with the goal being transferability to the workplace. Describes two assignments that have proved useful in developing critical thinking skills.
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This chapter explores the interaction between celebrity culture and contemporary masculinities, introducing the public appearances of actors Timothée Chalamet, Paul Mescal, and…
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This chapter explores the interaction between celebrity culture and contemporary masculinities, introducing the public appearances of actors Timothée Chalamet, Paul Mescal, and Barry Keoghan that are under examination in the following chapters. The chapter sets the context of hegemony, heterosexuality, and masculinity, which will be the basis of the examination that is offered in the following chapters of these books where a showcase of their sartorial choices is presented to analyse whether they challenge traditional norms of gender and masculinity. The present chapter begins by setting a theoretical framework that draws on key theorists like Butler, Foucault, and Gramsci, emphasising the role of hegemony in reinforcing heteronormative standards. The analysis then moves to celebrities with attention to how they through their sartorial choices, particularly at high-visibility events like award shows, engage with and potentially subvert expected masculine norms. Despite being heterosexual men conforming to cisheteronormative societal norms in their personal lives, their public fashion choices serve as a form of cultural commentary that challenges rigid boundaries around male attire and behaviours. Furthermore, the chapter reviews relevant literature on the social construction of gender, the concept of hegemonic masculinity, and the performative nature of gender, drawing on established studies to frame the actors’ public presentations within broader societal and cultural dynamics. This chapter aims to provide a comprehensive overview of how gender norms are maintained and challenged within the sphere of celebrity culture.
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Katharine K. Baker and Michelle Oberman
This paper evaluates the modern baseline presumption of nonconsent in sexual assault (rape) cases in light of different theories of sexuality (feminism on the one hand and sex…
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This paper evaluates the modern baseline presumption of nonconsent in sexual assault (rape) cases in light of different theories of sexuality (feminism on the one hand and sex positivism/queer theory on the other) and in light of how sexuality manifests itself in the lives of contemporary young women. The authors analyze social science literature on contemporary heterosexual practices such as sexting and hook-ups, as well as contemporary media imagery, to inform a contemporary understanding of the ways in which young people perceive and experience sex. Using this evidence as a foundation, the authors reconsider the ongoing utility of a baseline presumption of nonconsent in sexual assault cases. This paper demonstrates the complex relationship between women’s sexual autonomy, the contemporary culture’s encouragement of women’s celebration of their own sexual objectification and the persistence of high rates of unwanted sex. In the end, it demonstrates why a legal presumption against consent may neither reduce the rate of nonconsensual sex, nor raise the rate of reported rapes. At the same time, it shows how the presumption itself is unlikely to generate harmful consequences: if it deters anything, it likely deters unwanted sex, whether consented to or not.
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Olga Alonso-Villar and Coral del Río
This paper explores the wages of White, Black, Hispanic, Asian, Native American and “other race” women and men once differences in basic characteristics among these 12 groups are…
Abstract
Purpose
This paper explores the wages of White, Black, Hispanic, Asian, Native American and “other race” women and men once differences in basic characteristics among these 12 groups are accounted for. The authors aim to extend comparisons beyond those of women and men of the same race or the various races within a given gender.
Design/methodology/approach
To undertake the conditional analysis, first, the authors propose a simple re-weighing scheme that allows to build a counterfactual economy in which workers' attributes for all gender–race/ethnicity groups are the same. Second, the authors use a well-known re-weighting scheme that involves logit estimations.
Findings
Only Hispanic men, Native American men and Asian women have conditional wages around average. Black men and, especially, White, Black, Hispanic, Native American and “other race” women have conditional wages clearly below average, whereas those of Asian and White men are well above average. The wage differential between a privileged and a deprived group is disentangled into the premium of the former and the penalty of the latter, which brings a new perspective to what has been done in the literature based on pairwise comparisons. In this intersectional framework, the authors document that gender penalizes more than race.
Originality/value
This paper examines intergroup earnings differentials using a methodology that allows to examine 12 gender–race/ethnicity groups jointly, which is this work's distinctive feature. The authors' intersectional framework allows to picture the effect of gender and race/ethnicity more broadly than what the literature has shown thus far.
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The purpose of the chapter is to explain how boys learn to mask their expression of fears and emotions. The aim is to understand how boys internalize socially prescribed masculine…
Abstract
The purpose of the chapter is to explain how boys learn to mask their expression of fears and emotions. The aim is to understand how boys internalize socially prescribed masculine traits, including masking of fear, certain emotional expressions and discomfort. The sample consisted of 20 parents, 30 school teachers and 50 boy students and 50 girl students between the ages of 11 and 14 from government-funded co-education schools in Delhi, India. School observation, focus group discussion, and interviews were used for data collection. The study found that gendered social norms are enforced on boys in the form of ‘boy codes’. These boy codes are so deep rooted in daily practices that they are considered as an essential ‘ideal male’ trait. Although the ‘ideal male image’ is presented as a uniform category among boys, the masking of fears and emotional expressions is not the same for all boys. Thus, many boys internalized the ideal male images in the form of hegemonic displays of masculinity, where they are focused on conforming to rigid masculine traits. However, through challenge, negotiation and renegotiation, many boys would like to conduct themselves according to their personal masculinity. There is a shift among some boys from the internalization of the traditional male image to giving meaning to personal experiences that deviate from the ideal male figure without the fear of being judged by society.
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The received wisdom underlying many guides to ethical research is that information is private, and research is consequently seen as a trespass on the private sphere. Privacy…
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The received wisdom underlying many guides to ethical research is that information is private, and research is consequently seen as a trespass on the private sphere. Privacy demands control; control requires consent; consent protects privacy. This is not wrong in every case, but it is over-generalised. The distorted perspective leads to some striking misinterpretations of the rights of research participants, and the duties of researchers. Privacy is not the same thing as data protection; consent is not adequate as a defence of privacy; seeking consent is not always required or appropriate. Beyond that, the misinterpretation can lead to conduct which is unethical, limiting the scope of research activity, obstructing the flow of information in a free society, and failing to recognise what researchers’ real duties are.
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Purpose – This research is an analysis of expressions of masculinity among members of two social movements. The focus of the study is how racialized constructions of masculinity…
Abstract
Purpose – This research is an analysis of expressions of masculinity among members of two social movements. The focus of the study is how racialized constructions of masculinity shape similar discourses of victimization in the mythopoetic men's movement and the Militia of Montana.
Method – Content analysis of the movement members’ written work available to the general public is analyzed. A theoretical overview of masculinity and victimization is also utilized to illustrate essentialist narratives in masculinity.
Findings – This research raises questions about the lived experience of the racialization of masculinity in movements, the complexity of identity formation of movement members, and challenges assumptions about the limitations of essentialism in these types of social movements. Both movements employ language that explicitly and implicitly illustrate a perception of white male victimization. Attention to essentialism in each movement shows the contradictions of each movement, with attention to how movement members choose to construct their own identities.
Research limitations – This research is limited to the written words of some movement members from material generated by each movement, and therefore, this research does not contain interview narratives of the movement members.
Originality/value of chapter – Previous research has faulted each movement for essentialist notions of self and group. This work argues that group cohesion and success of these types of movements depends on the ability of members to create essentialist categories of masculinity to support their claims and interests.