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Article
Publication date: 22 March 2011

Jesse Dillard, Rodney Rogers and Kristi Yuthas

The purpose of this paper is to consider an archetypal illustration of change possibilities manifested in a corporation, Enron Corporation, operating within the context of global…

3091

Abstract

Purpose

The purpose of this paper is to consider an archetypal illustration of change possibilities manifested in a corporation, Enron Corporation, operating within the context of global market capitalism.

Design/methodology/approach

The approach taken is a theory guided case study.

Findings

It was found that the culture within Enron changed from one grounded in a regulatory ethos to one fully dedicated to unregulated, free marketeering, and illustrates both the best and worst of market capitalism. The character and trajectory of the change was a combination of both internal and external forces, and the ability to recognize and balance the inherent enabling and debilitating dimensions.

Originality/value

In this paper, the structuration theory analysis aids focus on the extant norms and values and in seeing how, though the actions of the participants, they construct, and are constructed by, the representation schemes and the power relationships. The analysis of Enron illustrates that change driven by the dominance of unregulated markets can limit the scope of actual, and perceived, ethical alternatives considered by the organizational actors. As such, the perceived options are restricted and any sense of individual or collective responsibility and accountability is dampened.

Details

Journal of Accounting & Organizational Change, vol. 7 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Available. Content available
Article
Publication date: 15 March 2013

180

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 5 August 2005

Richard A. Bernardi

Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

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Book part
Publication date: 15 December 2008

Jesse Dillard

Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

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Article
Publication date: 28 October 2010

Justin L. Davis, R. Greg Bell, G. Tyge Payne and Patrick M. Kreiser

Organizational researchers have long recognized the important role that top managers play within entrepreneurial firms (Ireland, Hitt and Sirmon 2003). Utilizing Covin and…

2927

Abstract

Organizational researchers have long recognized the important role that top managers play within entrepreneurial firms (Ireland, Hitt and Sirmon 2003). Utilizing Covin and Slevin’s (1989) conceptual framework, the current study explores three key entrepreneurial characteristics of top managers and the impact these characteristics have on firm performance. Specifically, we argue that top managers with a high tolerance of risk, those who favor innovative activities and those who display a high degree of proactiveness will positively impact firm performance. In addition, this study examines the influence of top managers’ prestige, structural and expert power on the relationship between entrepreneurial orientation and firm performance. We conclude the study with a discussion of theoretical and practical implications of our findings and suggestions for future research in this area of study.

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American Journal of Business, vol. 25 no. 2
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 22 April 2010

Graeme H. Coetzer and Richard Trimble

A recent national survey of the US workforce suggests that adult attention related disorders are producing a wide range of negative outcomes in the workplace. The symptoms…

431

Abstract

A recent national survey of the US workforce suggests that adult attention related disorders are producing a wide range of negative outcomes in the workplace. The symptoms typically associated with the disorder (difficulties with activation, concentration, effort, emotional interference and accessing memory) suggest that team work may represent a problematic situation for adults with the disorder. Subjects were one hundred and fifty‐five student teams (subjects=628) from universities in both Canada and the United States. The study begins by confirming a hypothesis arising out of previous qualitative research that team members with adult attention deficit have relatively greater difficulty with necessary but uninteresting tasks. The hypothesis that team members with the disorder will be extraordinarily reliant on their teammates was also supported. The need to secure situations of particular fit, and to do so without undermining the support of fellow teammates, suggests that cooperative conflict management styles are especially important for clinical AAD vs. non‐clinical team members. The specific hypotheses, that cooperative styles (problem solving and compromising) are especially important for producing positive team experiences/expectations and efficacy for working in teams, were supported. Future research needs to sample more workplace teams.

Details

American Journal of Business, vol. 25 no. 1
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 28 October 2009

Jie Zhang and Terry Daugherty

Few studies have explored the direct influence of social networking websites (SNWs), and to the best of our knowledge, none have examined the indirect influence of SNWs on users…

5168

Abstract

Few studies have explored the direct influence of social networking websites (SNWs), and to the best of our knowledge, none have examined the indirect influence of SNWs on users and how that indirect influence leads to word‐of‐mouth related behaviors in SNWs. This study employs the theoretical framework of the third‐person effect theory, which is grounded in psychology, to examine the indirect influence of SNWs and how that indirect influence may potentially contribute to marketing research and practice. Davison’s (1983) third‐person effect (TPE) theory proposes that individuals tend to expect mass media to have a greater effect on others than on themselves. After the analysis of survey data, the current research first explores whether a third‐person effect exists in the SNW context and if it does, how it differs from that in traditional media context. Based on theory and numerous empirical findings, the current research also investigates how the thirdperson effect varies with different referent “others”. Finally, based on the theoretical propositions of previous studies, this study links third‐person effect to behavioral consequences related to word‐of‐mouth communication via SNWs. The results support all hypotheses. This work contributes to consumer psychology and word‐of‐mouth communication research, and generates implications for marketers targeting young consumers and/or those interested in stimulating word‐of‐mouth communication in the SNW context. Limitations are also addressed.

Details

American Journal of Business, vol. 24 no. 2
Type: Research Article
ISSN: 1935-519X

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements…

Abstract

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements surrounding the origin and nature of racism. Because of the evolution of racist ideas, behaviours and institutional practices and policies, there are various views about the meaning and analytical application of racism. This chapter explores how ideas of race – understood as innate and immutable human differences that can be classified and ranked hierarchically based on race – has emerged in western history and evolved over time. It examines how this has influenced social and political practices and associated policies across the evolution of modernity. The chapter specifically discusses the Atlantic slave trade and how it shaped the historical development of race and racism within the context of colonialism. It concludes with a discussion and critical review of some of the racist systems and policies which have been enforced across different multiracial countries.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

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