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Article
Publication date: 1 May 2003

Mary Canning and Brendan O’Dwyer

The primary aim of this study is to examine the descriptive power of the private interest model of professional accounting ethics developed by Parker in 1994. This examination is…

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Abstract

The primary aim of this study is to examine the descriptive power of the private interest model of professional accounting ethics developed by Parker in 1994. This examination is undertaken over an extended time period in the Irish context. It develops prior research which concluded that the operation of the professional ethics machinery of the Institute of Chartered Accountants in Ireland (CAI) facilitated private interest motives on the part of the ICAI. The paper draws on evidence regarding three critical events occurring outside the disciplinary process of the ICAI but impacting directly on its operation as well as on perceptions from within the process. The discourse surrounding the disciplinary process from 1994 to 2001 is examined using media coverage and ICAI pronouncements. This is augmented with in‐depth interviews held with members of the ICAI disciplinary committees. The analysis provides evidence of pockets of support for the descriptive power of Parkers model but also illustrates how the rigid and static nature of the separate roles depicted within the model can often fail to capture the complexity of the various changes occurring over the period examined. The study presents evidence which challenges the proposed interrelationships between the various private interest roles depicted in the model and makes some suggestions for the modification of the model, particularly the interrelationships depicted therein.

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Accounting, Auditing & Accountability Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 16 October 2017

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…

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Abstract

Purpose

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

Design/methodology/approach

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

Findings

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

Research limitations/implications

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

Originality/value

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 31 July 2008

Steven Horwitz

Approaching a biography of a life as long, complex, and intertwined with the history of the 20th century as was John Kenneth Galbraith's is an intimidating prospect for any…

Abstract

Approaching a biography of a life as long, complex, and intertwined with the history of the 20th century as was John Kenneth Galbraith's is an intimidating prospect for any reader, particularly so when one knows that Galbraith's vision of economics and the world is so fundamentally different from one's own. Richard Parker's recent biography, however, is well worth reading despite any such intimidation as he turns Galbraith's life into a remarkably well-written and deeply researched tale of one of the most influential economists of the century. As should any excellent biography, it not only traces the life of the subject but also situates that life in the broader context of events which unfolded during his lifetime. In the case of Galbraith, he was very much a part of those major historical events. The result is a rich and detailed economic and political history of the United States in the 20th century, with Galbraith at the center of it. In addition, Parker offers a history of economics as a discipline, as seen through the eyes of a subject who was at once both the most famous economist of his time and someone whose ideas were frequently deemed not worthy of serious consideration by many in the discipline. Parker brings all of these threads together more or less seamlessly in telling Galbraith's story from the very beginning to pretty much the very end.

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A Research Annual
Type: Book
ISBN: 978-1-84663-904-3

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Book part
Publication date: 9 November 2006

Robert Baker

Karl Marx could only pen the memorable line, “the history of all hitherto existing society is the history of class struggles” because he was heir to the sanitary and public health…

Abstract

Karl Marx could only pen the memorable line, “the history of all hitherto existing society is the history of class struggles” because he was heir to the sanitary and public health reforms of the nineteenth century (Marx [1848] 1972, p. 335). The Black Death, which had wiped out much of fourteenth-century Florence and which had regularly decimated sixteenth- and seventeenth-century London, was now but a faint memory. Yet had a historian of some earlier period of European history thought to pen a line as presumptuous as Marx's, it might have read: “the history of all hitherto existing society is the history of struggle with plague or pestilence.” Epidemics and pandemics have haunted human societies from their beginnings. The congregation of large masses of humans in urban settings, in fact, made the evolution of human infectious disease microorganisms biologically possible (McNeill, 1976; Porter, 1997, pp. 22–25). Epidemics have been as determinative of the course of economic, social, military and political history as any other single factor – emptying cities, decimating armies, wiping out generations and destroying civilizations.

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Ethics and Epidemics
Type: Book
ISBN: 978-1-84950-412-6

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Article
Publication date: 21 August 2017

Amanda J. Blair, Christina Atanasova, Leyland Pitt, Anthony Chan and Åsa Wallstrom

Calculating brand equity, the price differential that a branded product is able to charge compared to an unbranded equivalent, often suffers from a lack of a means to truly…

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Abstract

Purpose

Calculating brand equity, the price differential that a branded product is able to charge compared to an unbranded equivalent, often suffers from a lack of a means to truly determine equivalence. Luxury wines have the benefit of an established measure of equivalency – the Parker score. Robert Parkers influence as a tastemaker provides a point of comparison across brands. This study looks at brand equity of Bordeaux classified growth wines considering château brands, growths and vintages to illustrate the intangible value for the consumer.

Design/methodology/approach

Using price and wine-specific data from Wine-Searcher.com, an online database and search engine, an initial sample of 393 wines with Parker scores ranging from 72 to 100 is presented. A subset of perfect wines, with 100-point Parker scores, is also reviewed focusing on the great vintage of 2009.

Findings

The results indicate that brand equity in the luxury wine market exists. Not only is this true for the brand of a specific château, but there is also equity associated with the vintage and the growth.

Practical implications

This offers practical implications for brand managers in positioning their wines.

Originality/value

An analysis of luxury wines supports the financial perspective on brand equity, especially when there is a viable means of determining equivalence, such as the Parker score.

Details

Journal of Product & Brand Management, vol. 26 no. 5
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 29 October 2020

John Pencavel

The purpose is to evaluate the performance of consumers' cooperatives in the United States over the last 100 years. This evaluation is based on an overlooked series of surveys…

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Abstract

Purpose

The purpose is to evaluate the performance of consumers' cooperatives in the United States over the last 100 years. This evaluation is based on an overlooked series of surveys undertaken by the U.S. Bureau of Labor Statistics between 1920 and 1950. Where possible, the series are brought up to date.

Design/methodology/approach

The surveys did not follow a single consistent organization. Therefore, the observations require rearrangement so that a single meaningful design is achieved.

Findings

In a number of instances, consumers' cooperatives have not merely survived but thrived. Indeed, some of their original and continuing methods of operation have been copied and adopted by firms that are not cooperatives.

Originality/value

The series constructed are original and singular. The author knows of no such comparable data.

Details

Journal of Participation and Employee Ownership, vol. 3 no. 1
Type: Research Article
ISSN: 2514-7641

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Article
Publication date: 1 November 1999

C. McLarney and Shelley Rhyno

This paper proposes the use of the model of visionary leadership adapted by this researcher from Westley and Mintzberg’s 1989 paper “Visionary leadership and strategic management”…

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Abstract

This paper proposes the use of the model of visionary leadership adapted by this researcher from Westley and Mintzberg’s 1989 paper “Visionary leadership and strategic management” to view the work of Mary Parker Follet. The model augments Westley and Mintzberg’s model with much earlier work by Mary Parker Follett. Follett’s work on leadership, group membership, contribution, participation and co‐operation are as relevant to the study of human relations today as they were 70 years ago. The model highlights the elements of visionary leadership and group membership. This model was developed to place a framework on the many writings of Follett. The framework is fully discussed and is based on some of the work of Westley and Mintzberg.

Details

Women in Management Review, vol. 14 no. 7
Type: Research Article
ISSN: 0964-9425

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Article
Publication date: 1 December 2005

Lee D. Parker and Philip Ritson

The management profession has a long and well‐documented history adopting and abandoning “fads” promulgated by a series of thinkers, practitioners, and opinion leaders who enjoy a…

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Abstract

Purpose

The management profession has a long and well‐documented history adopting and abandoning “fads” promulgated by a series of thinkers, practitioners, and opinion leaders who enjoy a “guru” like status. The purpose of this paper shows that stereotyping contributes to the existence of this guru‐fad phenomenon.

Design/methodology/approach

The paper examines the characteristics of both management fads and the phenomenon of stereotyping with reference to two leading historical management practitioners and thinkers, Henri Fayol and Mary Parker Follett.

Findings

Drawing on the examples of Mary Parker Follett and Henri Fayol, it argues that the influence exerted by other management gurus and fads, such as Frederick Winslow Taylor's Scientific Management and Elton Mayo's Human Relations Movement, gave rise to a stereotyped view of both Follett and Fayol's work that prevented an accurate appraisal of their ideas.

Research limitations/implications

In addition, this paper notes that, while Follett and Fayol exhibited an extraordinary capacity to identify the very issues that have spawned many subsequent management fads, the contemporary management discipline's approach to both thinkers is quite different. While Follett has escaped her earlier stereotypes, allowing management thinkers a new opportunity to re‐assess her work and value its contemporary relevance, Fayol remains misclassified as a European Taylorist who has little to offer the contemporary management practitioner.

Originality/value

This paper provides an interesting insight into the characteristics of both management fads and the phenomenon of stereotyping.

Details

Management Decision, vol. 43 no. 10
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 23 July 2020

Lee D. Parker

This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community…

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Abstract

Purpose

This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community occupational health and safety expectations. It aims to assess how office efficiency and cost control agendas intersect with corporate social accountability.

Design/methodology/approach

Theoretically informed by governmentality and social accountability through action, it thematically examines research literature and Web-based professional and business reports. It undertakes a timely analysis of historical office trends and emerging practice discourse during the COVID-19 global pandemic's early phase.

Findings

COVID-19 has induced a transition to teleworking, impending office design and configuration reversals and office working protocol re-engineering. Management strategies reflect prioritisation choices between occupational health and safety versus financial returns. Beyond formal accountability reports, office management strategy and rationales will become physically observable and accountable to office staff and other parties.

Research limitations/implications

Future research must determine the balance of office change strategies employed and their evident focus on occupational health and safety or cost control and financial returns. Further investigation can reveal the relationship between formal reporting and observed activities.

Practical implications

Organisations face strategic decisions concerning both their balancing of employee and public health and safety against capital expenditure and operation cost commitments to COVID-19 transmission prevention. They also face strategic accountability decisions as to the visibility and correspondence between their observable actions and their formal social responsibility reporting.

Social implications

Organisations have continued scientific management office cost reduction strategies under the guise of innovative office designs. This historic trend will be tested by a pandemic, which calls for control of its spread, including radical changes to the office at potentially significant cost.

Originality/value

This paper presents one of few office studies in the accounting research literature, recognising it as central to contemporary organisational functioning and revealing the office cost control tradition as a challenge for employee and community health and safety.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 20 June 2008

Brendan O'Dwyer and Mary Canning

The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The…

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Abstract

Purpose

The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting ethics, particularly the private interest roles of professional authority and professional insulation.

Design/methodology/approach

The primary evidence used is drawn from numerous sources. These include: extensive “private” documentation comprising original correspondence between the complainant in the case examined (or his advisors) and various representatives of the ICAI spanning a five‐year period; detailed supporting documentation included with this correspondence; Independent Experts' Reports on the complaints submitted; and in‐depth interviews with the complainant prior to, during, and post the examination of the documentary evidence.

Findings

The paper reveals how high levels of professional authority and professional insulation worked in tandem to prevent complaints entering the complaint process and deny the complainant reasons for decisions taken. It demonstrates how a key structural barrier in the complaint process, the screening role of the professional accounting body's secretary, created a complainant impression of a process concerned primarily with protecting members' interests. Subsequent to complaint process changes, an erosion of professional insulation is unveiled. However, this proves fleeting and, in response to persistent complainant challenges to heightened demonstrations of professional authority, the degree of professional insulation intensifies further.

Research limitations/implications

The paper focuses on a specific case where the complainant was dissatisfied with the ICAI's procedures. It reveals the extent to which complainants using professional body complaints procedures may, often by virtue of the structures in place, feel that profession protection motives are overriding purported concerns for society protection.

Originality/value

The paper extends and advances the literature examining professional accounting body disciplinary and complaint procedures. Prior research investigating the operation of these procedures has neglected to examine complaint processes in depth to inform their evaluations, particularly from the perspective of potential users of these processes.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 5
Type: Research Article
ISSN: 0951-3574

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