Autoethnography as a methodology has proved increasingly attractive to higher education researchers in recent years, particularly those in marginalized positions. This article…
Abstract
Autoethnography as a methodology has proved increasingly attractive to higher education researchers in recent years, particularly those in marginalized positions. This article examines the extant research literature, focusing on the origins and meaning of the approach, how it has been applied in practice and the issues and critiques that have been raised. It concludes that collaborative forms of autoethnography probably offer the best way forward.
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Robert D. Hisrich and Janos Vecsenyi
To start a new venture is indeed a risky and costly undertaking. The odds are against successfully creating something new whether it be a new system, a new product, a new…
Abstract
To start a new venture is indeed a risky and costly undertaking. The odds are against successfully creating something new whether it be a new system, a new product, a new organisational structure, or an entirely new company. The probability for success in new venture creation can be significantly increased and the corresponding risks of failure reduced when the information on the intentions, actions, and potential reactions of the environment are systematically considered in each strategic decision.
Caecilia Drujon d’Astros, Camille Gaudy and Marianne Strauch
This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on…
Abstract
Purpose
This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.
Design/methodology/approach
The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.
Findings
Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.
Originality/value
The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.
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Phillip Humphrey, David A. Carter and Betty Simkins
The purpose of this paper is to examine the stock market reaction to the Gulf oil spill and determine if the markets exhibited rational pricing. On April 20, 2010, the US Coast…
Abstract
Purpose
The purpose of this paper is to examine the stock market reaction to the Gulf oil spill and determine if the markets exhibited rational pricing. On April 20, 2010, the US Coast Guard received a report of an explosion and fire aboard Transocean’s Deepwater Horizon offshore drilling rig. The resulting spill exceeded the Exxon Valdez oil spill as the worst in US history. With the total cost of the disaster reaching almost $54 billion for British Petroleum, clearly the spill had far-reaching effects on its market value. However, the more interesting question is what valuation effects might exist for other oil and gas firms, due to an increase in perceived risk for all offshore drilling and/or the likelihood of an increase in the regulation of the industry.
Design/methodology/approach
Because the new information was released piecemeal over time and has the potential to affect a number of firms simultaneously, Gibbon’s (1980) multivariate regression model methodology (MVRM) was used to examine share price reactions of firms in the oil and gas industry in the aftermath of the oil spill. This methodology allows one to test whether significant abnormal returns occur on days where new information is released. Further, one is able to test whether the market reaction was the same for each firm or whether the market differentiated between firms.
Findings
Evidence of abnormal returns was found for the majority of the information dates in our investigation. Further, the results reject the notion that the market reaction was the same for all oil and gas firms, leading to the conclusion that the market did differentiate between firms.
Originality/value
This research is important because the results support rational pricing of the US stock markets following this unexpected and catastrophic event. The market was examined over the period following the oil spill on multiple dates when important new information is provided. This study contributes to financial and economic research on market efficiency and reactions to major risk events.
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Anna-Maija Lämsä, Tommi Pekka Auvinen, Suvi Susanna Heikkinen and Teppo Sintonen
The purpose of this paper is to develop a narrative framework for doing empirical research into business ethics and shows, through two examples, how the framework can be applied…
Abstract
Purpose
The purpose of this paper is to develop a narrative framework for doing empirical research into business ethics and shows, through two examples, how the framework can be applied in practice in this context. The focus is on interview-based research.
Design/methodology/approach
A theoretical research based on literature review was conducted.
Findings
In the developed narrative framework, two main kinds of analysis are distinguished: an analysis of the narrative and a narrative analysis. An analysis of the narrative is a matter of classifying and producing taxonomies out of the data. The purpose of a narrative analysis is to construct a story or stories based on the data. Narrative analysis differs from the analysis of narratives in that the story does not exist prior to the analysis, but is created during the analysis.
Research limitations/implications
The proposed narrative framework helps those doing empirical research into business ethics avoid simplistic “black and white” interpretations of their material, and helps them to show that ethical realities in the business world are often complex, various and multiple.
Practical implications
The paper offers a methodological framework for those doing qualitative research into business ethics which will increase the quality and rigor of their studies.
Originality/value
A value of the narrative approach is that the stories offer researchers an entry point to understanding the complexity of ethics and how people make sense of this complexity. The paper shows in detail how the methods presented can be used in practice in empirical research.
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Ahmadali Asefi and Amir Ghanbarpour Nosrati
Sports facilities can play a vital role in encouraging physical activity and sport. Also, just the distribution of sports facilities is very important for better access to these…
Abstract
Purpose
Sports facilities can play a vital role in encouraging physical activity and sport. Also, just the distribution of sports facilities is very important for better access to these facilities. Therefore, the purpose of this study is to evaluate spatial justice in the distribution of built outdoor sports facilities in the city of Isfahan, Iran and provide insight for planning in terms of equitable accessibility.
Design/methodology/approach
All facilities located in the 15 areas of the city, whether private or public, built for the purpose of physical activity and sports programs were considered in this study (107 cases). To obtain information on the locations of the outdoor sports facilities, Isfahan Atlas data, which has been compiled by Isfahan Municipality was used. Arc geographic information systems environment and its different algorithms were also used to perform different calculations and prepare maps.
Findings
The results indicated the unfair distribution of built outdoor sports facilities in the city of Isfahan in terms of spatial justice based on the number of built outdoor sports facilities in each area, the population, land area, population density and the spatial pattern of the facilities.
Practical implications
In this regard, urban authorities and sport managers should make an effort to decrease or obviate inequity in access to outdoor sports facilities for the purpose of promoting participation in physical activity and sport and providing residents with numerous other benefits.
Originality/value
This paper has concluded that spatial justice in the distribution of built outdoor sports facilities for the improvement of access to these facilities is very important.
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Anatomy of a Murder, a beloved, highly influential, seemingly liberal 1959 classic law-film seems to appropriate some of the fading western genre’s features and social functions…
Abstract
Anatomy of a Murder, a beloved, highly influential, seemingly liberal 1959 classic law-film seems to appropriate some of the fading western genre’s features and social functions, intertwining the professional-plot western formula with a hero-lawyer variation on the classic western hero character, America’s 19th century archetypal True Man. In so doing, Anatomy revives the western genre’s honor code, embracing it into the hero-lawyer law-film. Concurrently, it accommodates the development of cinematic imagery of the emerging, professional elite groups, offering the public the notion of the professional super-lawyer, integrating legal professionalism with natural justice. In the course of establishing its Herculean lawyer, the film constitutes its female protagonist as a potential threat, subjecting her to a cinematic judgment of her sexual character and reinforcing the honor-based notion of woman’s sexual-guilt.
The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down…
Abstract
The experimental parliamentary subsidy on knights' fees and freehold incomes from lands and rents of 1431 was the only English direct lay tax of the Middle Ages which broke down. As such, this subsidy has a clear historiographical significance, yet previous scholars have tended to overlook it on the grounds that parliament's annulment act of 1432 mandated the destruction of all fiscal administrative evidence. Many county assessments from 1431–1432 do, however, survive and are examined for the first time in this article as part of a detailed assessment of the fiscal and administrative context of the knights' fees and incomes tax. This impost constituted a royal response to excess expenditures associated with Henry VI's “Coronation Expedition” of 1429–1431, the scale of which marked a decisive break from the fiscal-military strategy of the 1420s. Widespread confusion regarding whether taxpayers ought to pay the feudal or the non-feudal component of the 1431 subsidy characterized its botched administration. Industrial scale under-assessment, moreover, emerged as a serious problem. Officials' attempts to provide a measure of fiscal compensation by unlawfully double-assessing many taxpayers served to increase administrative confusion and resulted in parliament's annulment act of 1432. This had serious consequences for the crown's finances, since the regime was saddled with budgetary and debt problems which would ultimately undermine the solvency of the Lancastrian state.
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The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…
Abstract
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.