Nikos Bozionelos and Stuart Lusher
Reports on the experience of production team leaders and their line managers on the quality of training and development of the former. The setting was the UK plant of a US‐based…
Abstract
Reports on the experience of production team leaders and their line managers on the quality of training and development of the former. The setting was the UK plant of a US‐based global organization competing in the telecommunications technology sector. Team leaders’ and line managers’ views were complemented with data from personnel records. The findings suggested that team leaders’ development was perceived to be inadequate in both the technical and leadership domains. Team leaders perceived deficiencies in their technical training and competence; and line managers viewed that team leaders lacked managerial and leadership skills. The analysis of personnel records corroborated those views as it suggested that existing training and development structures were not being properly implemented or designed. This situation can impact unit performance. Suggestions regarding rectification of such situations are made.
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Alessandro Lomi and Vanina J. Torló
The distinction between network theories and theories of networks is particularly salient in studying social status because social status is both a consequence and an antecedent…
Abstract
The distinction between network theories and theories of networks is particularly salient in studying social status because social status is both a consequence and an antecedent of network ties. Status is a consequence of network ties because it is conferred by interdependent acts of deference connecting a sender and a recipient. Status is also an antecedent of network ties because it affects individual preferences for social interaction which produce distinct forms of preferential attachment. A new generation of stochastic actor oriented models (SAOM) for social networks is now available that may help to integrate network theories and theories of networks.
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Lucy V. Piggott, Jorid Hovden and Annelies Knoppers
Sport organizations hold substantial ideological power to showcase and reinforce dominant cultural ideas about gender. The organization and portrayal of sporting events and spaces…
Abstract
Sport organizations hold substantial ideological power to showcase and reinforce dominant cultural ideas about gender. The organization and portrayal of sporting events and spaces continue to promote and reinforce a hierarchical gender binary where heroic forms of masculinity are both desired and privileged. Such publicly visible gender hierarchies contribute to the doing of gender beyond sport itself, extending to influence gender power relations within sport and non-sport organizations. Yet, there has been a relative absence of scholarship on sport organizations within the organizational sociology field. In this paper, we review findings of studies that look at how formal and informal organizational dimensions influence the doing and undoing of gender in sport organizations. Subsequently, we call for scholars to pay more attention to sport itself as a source of gendered organizational practices within both sport and non-sport organizations. We end with suggestions for research that empirically explores this linkage by focusing on innovative theoretical perspectives that could provide new insights on gender inclusion in organizations.
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Arizona Mustikarini and Desi Adhariani
This study aims to review the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions.
Abstract
Purpose
This study aims to review the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions.
Design/methodology/approach
The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published in 47 journals. It identified three major research streams to understand the ACR dynamics: auditor tenure, ACR attributes and auditor-client negotiation.
Findings
Three major findings emerged based on this review. First, few studies examine auditor-client negotiation relative to other streams; thus, it offers scope for further research. Second, given that various fields have used diverse frameworks as theoretical underpinnings in prior studies, continuing this trend can better portray ACR from multiple perspectives. Finally, despite strong international regulations on ACR aspects such as auditor independence, tenure and rotation, implementation in several countries warrants special considerations, specifically on legal enforcement and investor protection, given diverse cultures and country-level institutional environments.
Originality/value
This study contributes to the synthesis of existing and emerging research streams and provides future research suggestions.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Maxime Desmarais-Tremblay and Marianne Johnson
Alvin Hansen and John Williams’ Fiscal Policy Seminar at Harvard University is widely regarded as a key mechanism for the spread of Keynesianism in the United States. An original…
Abstract
Alvin Hansen and John Williams’ Fiscal Policy Seminar at Harvard University is widely regarded as a key mechanism for the spread of Keynesianism in the United States. An original and regular participant, Richard A. Musgrave was invited to prepare remarks for the fiftieth anniversary of the seminar in 1988. These were never published, though a copy was filed with Musgrave’s papers at Princeton University. Their reproduction here is important for several reasons. First, it is one of the last reminiscences of the original participants. Second, the remarks make an important contribution to our understanding of the Harvard School of macro-fiscal policy. Third, the remarks provide interesting insights into Musgrave’s views on national economic policymaking as well as the intersection between theory and practice. The reminiscence demonstrates the importance of the seminar in shifting Musgrave’s research focus and moving him to a more pragmatic approach to public finance.
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This paper aims to investigate whether audit partners can signal their audit quality to the market by having, gaining or losing large prestigious audit clients.
Abstract
Purpose
This paper aims to investigate whether audit partners can signal their audit quality to the market by having, gaining or losing large prestigious audit clients.
Design/methodology/approach
A hedonic audit fee model is estimated on a sample of 19.702 firm/years of Australian listed companies for the period 2013–23 with variables added to code for partners who have, gain or lose large clients at various fee thresholds.
Findings
Non Big-4 partners who have, gain or lose large clients can earn significant fee premiums from their smaller clients However, there are no significant fee premiums for Big-4 partners. The results for non Big-4 are partially explained by a “trading up” effect.
Practical implications
The results show that audit firms, particularly non Big-4 firms, can market their partners based on the prestigious clients they audit and can earn fee premiums for doing so. They also show that the market values partners who prune their client portfolios.
Originality/value
This paper shows smaller clients can make judgments about audit partner quality based on the ability of partners to attract and retain large clients and willingness to prune their client portfolios and that this will influence their willingness to pay fee premiums to be audited by such partners.
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Jorge Humberto Mejia‐Morelos, François Grima and Georges Trepo
The aim of this paper is to explore interactions between change and stability during the implementation of a specific change initiative (ISO 9000). It attempts to develop a…
Abstract
Purpose
The aim of this paper is to explore interactions between change and stability during the implementation of a specific change initiative (ISO 9000). It attempts to develop a theoretical framework on change and stability management in small firms.
Design/methodology/approach
This research uses a process approach based on retrospective comparative case study methodology. Data collection in the six companies lasted over a year. This gives the opportunity to contrast failed change initiatives against successful ones.
Findings
Two models emerged from this approach; they support the notion that change and stability could be complementary during the different phases of the change initiative the authors analyzed. The findings show that total absence of stability variables in the change initiative could have negative effect on results.
Research limitations/implications
The research is based on a multiple case study approach, which limits the generalizability of the findings.
Originality/value
This is one of the first studies that applies and empirically tests the change and stability relation in small firms.
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Iain Channing and Jonathan Ward
This paper addresses some of the future challenges that the vote to leave the European Union (EU) may have on the UK’s constitutional framework. The potential abolition of the…
Abstract
Purpose
This paper addresses some of the future challenges that the vote to leave the European Union (EU) may have on the UK’s constitutional framework. The potential abolition of the Human Rights Act 1998 and its replacement with a Bill of Rights is examined in relation to the interpretation of freedom of expression. More specifically, this is analysed in relation to the often conflicting freedoms to express homophobic views and to freely express one’s sexual identity. With EU law protecting many of the recently won rights favouring lesbian, gay, bisexual and transgender (LGBT) equality, the purpose of this paper is to underline the potential dangers should this layer of international scrutiny be lost and highlight where more improvements for equality are still needed.
Design/methodology/approach
This paper offers a critical reflection on the recent political and judicial rhetoric which has accompanied the issues of LGBT social and legal equality. Recent judgements from domestic and European courts are analysed to identify how any potential re-interpretation of freedom of expression may affect the LGBT community.
Findings
While the UK has made welcome strides in improving the legal equality of the LGBT community, it is argued that the potential loss of judicial scrutiny from the European Court of Human Rights and the European Court of Justice may have negative consequences. An examination of recent judicial and political discourse demonstrates that homophobic expression – or at least tacit acceptance of it – still permeates throughout these institutional spheres.
Originality/value
The paper highlights how the subtleties of constitutional changes following Brexit may threaten the current progression of LGBT rights in the UK and proposes that a commitment to freedom of expression must give greater recognition to the right to express sexual identity.