The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when…
Abstract
Purpose
The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.
Design/methodology/approach
In order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.
Findings
Matthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.
Research limitations/implications
The study analyses peer-reviewed studies in selected accounting research journals over a defined period.
Practical implications
The study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.
Originality/value
The study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.
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New models of career management require individuals to harvest as much learning as possible from situations wherever and whenever feedback is possible. The purpose of this study…
Abstract
Purpose
New models of career management require individuals to harvest as much learning as possible from situations wherever and whenever feedback is possible. The purpose of this study was to investigate the influence of positive affect (liking) on feedback giving behavior since authors have suggested a potential bias but little empirical evidence exists on the topic.
Design/methodology/approach
Data were collected from 77 trainer‐trainee dyads in a formal field‐based training program over a 60‐day period. Additionally, critical incidents accounts of career setbacks were collected from MBA students and consulting clients.
Findings
Less positive and less specific feedback was reportedly given to liked individuals, compared to disliked individuals, when performance was not attributed to internal causes. Also, an interaction between performance level and affective relationship explained amounts of negative feedback received in low internal attribution group. Less liked trainees received similar amounts of negative feedback despite performance level, while more liked trainees received more negative feedback when performing poorly than when performing well. The qualitative data support quantitative findings and add insights into why liked individuals receive less feedback of the nature that can further enhance career development.
Practical implications
Liked individuals need to be especially vigilant in pursuing feedback necessary for personal development. Managers should be encouraged to monitor the amount of critical feedback given to liked and disliked employees. Specific suggestions are offered.
Research limitations/implications
Objective performance measures may not be available in other field settings. Even so, an objective performance assessment is what is needed to understand the full impact of positive affect on feedback giving behavior and subsequently, personal development.
Originality/value
Few studies regarding feedback giving behavior exist. The only previous study found that investigated the role of positive affect in feedback giving behavior was a lab study dealing only with poor performers. This field study shows how attributions interact with positive affect in feedback giving behavior while controlling for a natural range of performance. More importantly, this study adds a caveat to LMX findings about the advantages of a positive affective relationship.
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Jie Zhang, Yongjun Sung and Wei‐Na Lee
Employing the conceptual framework of play themes, this study examined and reported the product categories that presented branded entertainment the most, the different types and…
Abstract
Employing the conceptual framework of play themes, this study examined and reported the product categories that presented branded entertainment the most, the different types and features of branded entertainment, and how various play themes were incorporated in branded entertainment in the context of Facebook brand profile pages. The major findings were consistent with the conceptual framework and literature on branded entertainment. Some unexpected findings were also provided and discussed. The line between entertainment and marketing communication has become increasingly blended or even erased during recent years, particularly in the Internet context. Researchers and practitioners are highly interested in the marketing potential of branded entertainment since it may boost brand awareness and build strong consumer‐brand relationships. Little academic research to date has been conducted to systematically study branded entertainment on the Internet. This study is a nascent attempt to understand branded entertainment in user‐centered social networking websites (SNWs), since young users are shifting away from other online media to SNWs. Branded entertainment may help marketers gather segmented yet fun‐seeking SNW users and deliver nonintrusive marketing messages to them.
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This narrative inquiry centers on teachers' longitudinal experiences of policy-related reforms systematically introduced to T. P. Yaeger Middle School, a campus located in the…
Abstract
This narrative inquiry centers on teachers' longitudinal experiences of policy-related reforms systematically introduced to T. P. Yaeger Middle School, a campus located in the fourth largest, second most diverse city in America. The embedded research study, with roots tracing back to 1997, uses five interpretive tools to capture six mandated changes in the form of a story serial. Special research attention is afforded pay-for-performance, the sixth reform in the series. The deeply lived consequence of receiving bonuses for his teaching performance prompted Daryl Wilson, Yaeger's long-term literacy department chair, to proclaim “data is [G]od.” Wilson's emergent, inventive metaphor aptly portrays the perplexing conditions under which his career ended, and how my long-term research project likewise concluded.
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Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham
This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal…
Abstract
Purpose
This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.
Design/methodology/approach
Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.
Findings
The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.
Originality/value
The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.
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The author aims to walk beside the singular privileged class of White women’s suffrage feminist origin story to (re)construct plausible feminist fragmented threads as…
Abstract
Purpose
The author aims to walk beside the singular privileged class of White women’s suffrage feminist origin story to (re)construct plausible feminist fragmented threads as antenarratives in the context of business management education. To accomplish this (re)assembling of threads, the author examined two North American business trade publications created and used within two business schools, Harvard University’s Harvard Business Review (HBR), established in 1922, and Western University’s The Quarterly Review of Commerce (The Quarterly), established in 1933.
Design/methodology/approach
The author carefully reviewed almost 4,000 articles from HBR and The Quarterly, focusing on 308 articles that addressed the experiences of complex women. With this subset of collected articles, the author highlighted overlooked details, accidents and errors, generating interest and curiosity about the emergence of these fragmented and paradoxical origins that align with Foucault's histories of errors. By grouping these narrative fragments into themes and conducting a critical discourse analysis that incorporated influences from the external environment, the author reconstructed plural feminist origins antenarratives.
Findings
The themes discovered, including women as consumers, explicit working women concerns, women as authors/coauthors, diversity and social justice initiatives, and women in higher education/training, are not merely descriptive observations. They are the building blocks for identifying and analyzing the power relations circulating among feminist origins antenarratives within management education circles. These antenarratives include shedding light on women working in capitalist contexts, the educational needs of business women, and men and naming (but not breaking) the “mythologies” of women at work. These findings are transformative to the understanding of plural feminist origins.
Originality/value
The uniqueness of this work lies in its threefold contributions: moving away from the notion of a singular feminist origin story and instead embracing the complexity of multiple, paradoxical and incomplete origins; shedding light on the spectrum of power relations – ranging from productive to oppressive – that shaped the experiences of women in two management educational circles during the first half of the 20th century; and introducing the concept of inflection points, which underscores the fluidity of knowledge.
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Research on women’s health has increased substantially in the past decade, but this has not been paralleled in the area of developmental disabilities. In developmental…
Abstract
Research on women’s health has increased substantially in the past decade, but this has not been paralleled in the area of developmental disabilities. In developmental disabilities research, there has been little attempt to disentangle the impact of age, intellectual disabilities, and other developmental disabilities on women’s health. The 1994–1995 Disability Supplement to the National Health Interview Survey, administered to a representative sample of the U.S. population, was used to describe the aging process in the community for women age 30 and older with mental retardation (MR), developmental disabilities (DD) or both (MR/DD). Definitions of MR and DD consistent with professional and legal standards were developed and adapted to the NHIS-D questions. Approximately 77 million civilian, non-institutionalized women in the United States were age 30 and older at the time of the survey. Among these women an estimated 0.56% have mental retardation or developmental disability. Compared with women in general, women with these disabilities were disproportionately absent in the community, had negative perceptions of their health status, and their health indicators tended to support these perceptions. Most women with these disabilities were independent in activities of daily living (ADL), but instrumental activities of daily living (IADLs) posed more of a challenge, and limitations in major activities were common. Limitations in mobility were common among women with DD.
David Makepeace, Peter Tatham and Yong Wu
The purpose of this paper is to compare perspectives on humanitarian logistics (HL) and supply chain management (SCM) among programmes and logistics/support staff.
Abstract
Purpose
The purpose of this paper is to compare perspectives on humanitarian logistics (HL) and supply chain management (SCM) among programmes and logistics/support staff.
Design/methodology/approach
Underpinned by services supply chain management (SSCM) theory, a single case study of a leading international non-governmental organisation is presented based on a web-based survey of the organisation’s global operations staff, supplemented by semi-structured interviews conducted with senior representatives.
Findings
The study is believed to be the first to consider the different perspectives of programmes and logistics staff on the interpretation of logistics and SCM. The results indicate both significant divergence between the views of these two cohorts, as well as a general lack of clarity over the concept of SCM, its relationship with logistics and the cross-functional nature of SCM.
Research limitations/implications
Insufficient responses from programme staff limit the generalisability of the findings. Suggestions for future research include further examination of the potential of applying SSCM and demand chain management concepts to the humanitarian context.
Practical implications
The results support the notion that a broader, more strategic interpretation of SCM, more clearly distinguished from the practice of HL, may assist in breaking down perceived jurisdictional boundaries, bridging the gap between programmes and logistics teams, and strengthening demand-chain influences and the “voice of the beneficiary”.
Originality/value
By taking into account the views of non-logisticians, a broader, cross-functional interpretation of SCM is offered leading to revised definitions for both SCM and HL within this sector, together with a framework that integrates SCM across humanitarian relief and development contexts.
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Jobs fundamentally influence and are influenced by individuals, organizations, and societies. However, jobs themselves are largely conceptualized in an atomized and disembodied…
Abstract
Jobs fundamentally influence and are influenced by individuals, organizations, and societies. However, jobs themselves are largely conceptualized in an atomized and disembodied way. They are understood as being designed, altered, and dissolved and bringing their consequences one at a time. I advance an alternative view of jobs as a system of ties that span jobs, organizations, and the environment beyond organizational boundaries. These ties create Gordian Knots that hold jobs in place and explain how they change. I illustrate the model with case study evidence and propose an agenda for research on jobs as organizational systems.
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Joshua J. Turner, Olena Kopystynska, Kay Bradford, Brian J. Higginbotham and David G. Schramm
High divorce rates have coincided with higher rates of remarriage. Although remarriages are more susceptible to dissolution than first-order marriages, less research has focused…
Abstract
High divorce rates have coincided with higher rates of remarriage. Although remarriages are more susceptible to dissolution than first-order marriages, less research has focused on factors that promote vulnerabilities among remarried couples. In the current study, the authors focused on whether predictors of divorce differ by the number of times someone has been married. The authors examined some of the most common reasons for divorce, as identified by parents who completed a state-mandated divorce education course (n = 8,364), while also controlling for participant sociodemographic characteristics. Participants going through their first divorce were more likely to identify growing apart and infidelity as reasons for seeking a divorce. Conversely, those going through a subsequent divorce were more likely to list problems with alcohol/drug abuse, childrearing differences, emotional/psychological/verbal mistreatment, money problems, physical violence, and arguing. Multivariate analyses indicated that sociodemographic factors were stronger predictors of divorce number than commonly listed reasons for divorce for both male and female participants. Implications for remarital and stepfamily stability and directions for future research are discussed.