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Article
Publication date: 1 August 1998

Bruce Busta and Randy Weinberg

Introduces a new analytical review procedure that measures the degree to which a data set’s digit distribution deviates from a Benford digit distribution. This deviation can…

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Abstract

Introduces a new analytical review procedure that measures the degree to which a data set’s digit distribution deviates from a Benford digit distribution. This deviation can indicate potential manipulation and can be used to signal the need for further audit testing. An artificial neural network is used to distinguish between “normal” and “manipulated” financial data. The results show that if data have been contaminated (at a 10 per cent level or more) a Benford analytical review procedure will detect this 68 per cent of the time. If the data are not contaminated, the test will indicate that the data are “clean” 67 per cent of the time. Because analytical review procedures are not used in isolation, these results probably understate the effectiveness and potential of a digits‐based analytical review procedure. This procedure’s fraud detection results compare favorably to traditional analytical review procedures. Importantly, its unique analysis procedure allows it to complement traditional analytical review procedures. A key limitation of this study is that it uses simulated data, rather than actual data. Such an enhancement will be a critical step in future research. This method appears to have potential merit and provides many opportunities for new research.

Details

Managerial Auditing Journal, vol. 13 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 21 August 2017

Ruth N. Bolton

My goal is to describe my life in marketing over more than 36 years and to help readers better understand (from my personal perspective) the history of marketing. I also aim to…

221

Abstract

Purpose

My goal is to describe my life in marketing over more than 36 years and to help readers better understand (from my personal perspective) the history of marketing. I also aim to lift the curtain on some aspects of service within the marketing community.

Design/methodology/approach

This paper is an autobiographical sketch. It describes some key moments in my career, as well as describing how my most cited articles came to be written. It emphasizes the contextual factors at work in different periods, so readers can better understand how and why my research evolved in certain ways. I aim to convey the nature and variety of career experiences that were (and are) open to marketing academics. I discuss my experiences at the Journal of Marketing and the Marketing Science Institute.

Findings

Marketing changed rapidly between 1974 and 2017. Although change can be uncomfortable, I urge marketers to seek exposure to new ideas and practices; they are essential to learning and growth. Unexpected opportunities will come along and an alert individual can learn much from them. My time in industry was a learning experience for me. There are many kinds of interesting and successful careers.

Practical implications

The marketing field advances, not by the work of a single individual, but from the accumulated work of the entire marketing community. Everyone has a role to play. I encourage each individual to look for ways to contribute. I offer thoughts on how to build a research career based on my own experience.

Social implications

My thoughts may shed some light on the experiences of a woman academic and the globalization of marketing academia between 1974 and 2017.

Originality/value

My hope is that this paper contributes to a better understanding of the history of marketing, when it is considered together with other articles on this topic. It may also be useful to people who are embarking upon a career, as well as those seeking to understand the work of earlier marketing scholars.

Details

Journal of Historical Research in Marketing, vol. 9 no. 3
Type: Research Article
ISSN: 1755-750X

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Book part
Publication date: 25 May 2017

Marvin D. Free

To examine gender and racial differences in known wrongful conviction cases.

Abstract

Purpose

To examine gender and racial differences in known wrongful conviction cases.

Methodology/approach

Cases were identified for inclusion in this study through the use of established databases available electronically. Supplemental information was gathered through newspapers, magazines, and direct correspondence with individuals associated with the cases.

Findings

Of special significance was the role of witness error in wrongful convictions. Although more prominent in cases involving African American men, witness error was also problematic in murder and manslaughter cases involving African American women. Whereas white women were more likely to be included in wrongful convictions for murder and child abuse, African American women were more likely to be found in wrongful convictions for drugs and property and other offenses. Wrongfully convicted white women were 2.7 times more likely than their African American counterparts to be sentenced to life. Victim race appeared to play a role in a number of the wrongful convictions for both African American men and women.

Originality/value

This study expands our knowledge of known wrongful convictions among African Americans, a group that is disproportionately found in the criminal justice data.

Details

Race, Ethnicity and Law
Type: Book
ISBN: 978-1-78714-604-4

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Book part
Publication date: 20 June 2003

Solomon W. Polachek

This volume is devoted to a number of multifaceted issues regarding worker well-being. Of the 15 chapters, the first two are the most general, dealing with overall earnings…

Abstract

This volume is devoted to a number of multifaceted issues regarding worker well-being. Of the 15 chapters, the first two are the most general, dealing with overall earnings distribution and overall changes in welfare policy. The remaining chapters examine specific aspects of human welfare. They cover fertility, disability, minimum wage, pension wealth, human capital investment, migration, health, and earnings. The book culminates with four chapters relating to gender and the family. Ultimately, determining who works, how much is earned, and how these earnings get distributed define the components of individual and social welfare. The topics covered in this volume shed light on these questions.

Details

Worker Well-Being and Public Policy
Type: Book
ISBN: 978-1-84950-213-9

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Article
Publication date: 1 February 1985

The most significant event for the School has been the announcement of the creation of the National Centre for Management Research and Development. The Centre is due to open in…

199

Abstract

The most significant event for the School has been the announcement of the creation of the National Centre for Management Research and Development. The Centre is due to open in 1986 and will provide research facilities for up to 20 major projects designed to improve the competitiveness of Canadian business practices.

Details

Management Research News, vol. 8 no. 2
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 1 February 1982

Ronald Burt De Waal

This is a comprehensive list of books, some pamphlets, and a few sound recordings about or by Ronald (and Nancy) Reagan. Collections of photographs and cartoons as well as…

181

Abstract

This is a comprehensive list of books, some pamphlets, and a few sound recordings about or by Ronald (and Nancy) Reagan. Collections of photographs and cartoons as well as biographies, political commentary, speeches, quotations and even recipes are represented. Omitted are books in which there is only brief mention of him. The bibliography was compiled in connection with a major exhibit on Ronald Reagan at the Colorado State University Library. It is the author's intention to continue to collect Reagan materials.

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Reference Services Review, vol. 10 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 20 February 2007

Anna Marie Johnson and Sarah Jent

The purpose of this paper is to set out to provide a selected bibliography or recent resources on library instruction and information literacy.

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Abstract

Purpose

The purpose of this paper is to set out to provide a selected bibliography or recent resources on library instruction and information literacy.

Design/methodology/approach

Introduces and annotates periodical articles, monographs, and exhibition catalogues examining library instruction and information literacy.

Findings

Provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 35 no. 1
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 11 January 2016

Lynn A. Walter, Linda F. Edelman and Keneth J. Hatten

The purpose of this study is to examine how early-entry and process-based capability development affected firm survival during shakeout in the US brewing industry between 1938 and…

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Abstract

Purpose

The purpose of this study is to examine how early-entry and process-based capability development affected firm survival during shakeout in the US brewing industry between 1938 and 1980.

Design/methodology/approach

Hazard analysis was conducted on US brewing industry data spanning 42 years from 1938 to 1980.

Findings

Both early-entry and later capability developments enhance the probability of survival. In addition, firms which entered early were also more likely to be the firms who continually developed capabilities across the decades.

Research limitations/implications

This study contributes to our understanding of shakeout in traditional, non-high-technology businesses. However, because it is a single industry study, the ability to the generalize findings to other industry contexts is limited.

Practical implications

Early entry can determine survival in industries with stable products and low levels of technological change.

Social implications

Policy-makers interested in competitive dynamics should take note of the historical conditions that lead to industry consolidation in traditional industries, which, while not as glamorous as the technology sector, provide the core of US industry.

Originality/value

Historical firm characteristics can impact industry structure and firm survival for over a century.

Details

Journal of Management History, vol. 22 no. 1
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 25 March 2020

Elizabeth Monk-Turner

This work examines assumptions of positivism and the traditional scientific method.

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Abstract

Purpose

This work examines assumptions of positivism and the traditional scientific method.

Design/methodology/approach

Insights from quantum mechanics are explored especially as they relate to method, measurement and what is knowable. An argument is made that how social scientists, particularly sociologists, understand the nature of “reality out there” and describe the social world may be challenged by quantum ideas. The benefits of utilized mixed methods, considering quantum insights, cannot be overstated.

Findings

It is the proposition of this work that insights from modern physics alter the understanding of the world “out there.” Wheeler suggested that the most profound implication from modern physics is that “there is no out there” (1982; see also Baggott, 1992). Grappling with how modern physics may alter understanding in the social sciences will be difficult; however, that does not mean the task should not be undertaken (see Goswami, 1993). A starting point for the social sciences may be relinquishing an old mechanistic science that depends on the establishment of an objective, empirically based, verifiable reality. Mechanistic science demands “one true reality – a clear-cut reality on which everyone can agree…. Mechanistic science is by definition reductionistic…it has had to try to reduce complexity to oversimplification and process to statis. This creates an illusionary world…that has little or nothing to do with the complexity of the process of the reality of creation as we know, experience, and participate in it” (Goswami, 1993, pp. 64, 66).

Research limitations/implications

Many physicists have popularized quantum ideas for others interested in contemplating the implications of modern physics. Because of the difficulty in conceiving of quantum ideas, the meaning of the quantum in popular culture is far removed from the parent discipline. Thus, the culture has been shaped by the rhetoric and ideas surrounding the basic quantum mathematical formulas. And, over time, as quantum ideas have come to be part of the popular culture, even the link to the popularized literature in physics is lost. Rather, quantum ideas may be viewed as cultural formations that take on a life of their own.

Practical implications

The work allows a critique of positivist method and provides insight on how to frame qualitative methodology in a new way.

Social implications

The work utilizes popularized ideas in quantum theory: the preeminent theory that describes all matter. Little work in sociology utilizes this perspective in understanding research methods.

Originality/value

Quantum insights have rarely been explored in highlighting limitations in positivism. The current work aims to build on quantum insights and how these may help us better understand the social world around us.

Details

Qualitative Research Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1443-9883

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Article
Publication date: 5 May 2021

Deborah E. Swain and Patrick Roughen

This paper aims to describe how knowledge management (KM) in planning can support the sustainability of innovation in a hybrid, joint-use facility. The case study research studies…

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Abstract

Purpose

This paper aims to describe how knowledge management (KM) in planning can support the sustainability of innovation in a hybrid, joint-use facility. The case study research studies ImaginOn, a 15 year-old children’s library and theater for young people in Charlotte, NC.

Design/methodology/approach

This research used KM model analysis of qualitative data about tacit-explicit knowledge, intellectual capital (IC) and cognitive modes of collaboration. Both historic documents and primary data (from field study observations, interviews and a questionnaire) were analyzed for informal KM practices. Semi-structured and unstructured interview questions about innovation were used.

Findings

This study found evidence of tacit knowledge sharing, the growth of IC and the operationalization of collaboration to promote innovation. Although traditional KM terms were not used by staff, an integrated model framework demonstrates how KM practices promote innovation in planning joint-use facilities.

Practical implications

Although a study of a diverse cultural collaboration rather than two libraries, the KM practices that supported innovation and collaboration in this hybrid, joint-use facility might be applied to libraries. Future KM model research on joint-use organizations could investigate merged businesses, government programs and non-profits.

Social implications

The library and theater institutions in ImaginOn impact the lives of children and parents in meaningful ways that support community understanding, art, diversity and social interaction.

Originality/value

Research on joint-use libraries began in the 1960s. This case study provides unique model analysis of KM practices in a hybrid, joint-use facility (a library and theater). The innovative success and sustainability of ImaginOn illustrates the application of KM for strategic planning and aligning IC and business assets.

Details

Journal of Knowledge Management, vol. 25 no. 10
Type: Research Article
ISSN: 1367-3270

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