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This paper aims to investigate how firms from emerging economies choose among different international bond markets: global, US144A and Eurobond markets. The authors explore if the ranking in regulatory stringency –global bonds have the most stringent regulations and Eurobonds have the most lenient regulations – leads to a segmentation of borrowers.

The authors use a novel data set from emerging economy firms, treating them as consolidated entities. The authors also obtain descriptive evidence and perform univariate non-parametric analyses, conditional and multinomial logit analyses to study firms’ marginal debt choice decisions.

The authors show that firms with poorer credit quality, less ability to absorb flotation costs and more informational asymmetries issue debt in US144A and Eurobond markets. On the contrary, firms issuing global bonds – subject to full Securities and Exchange Commission requirements – are financially sounder and larger. This exercise also shows that following the global crisis, firms from emerging economies are more likely to tap less regulated debt markets.

This is, to the authors’ knowledge, the first study that examines if the ranking in stringency of regulation – global bonds have the most stringent regulations and Eurobonds have the most lenient regulations – is consistent with an ordinal choice by firms. The authors also explore if this ranking is monotonic in all determinants or there are firm-specific features which make firms unlikely to borrow in a given market. Finally, the authors analyze if there are any changes in the debt-choice behavior of firms after the global financial crisis.

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

A case study was conducted to identify and to dispel the current stereotypes in the workplace regarding Generation X and Baby Boomers. For the purpose of the study Generation X consisted of those born between 1961 and 1981, while Baby Boomers consisted of those born between 1943 and 1960. The purpose of this article was to use a custom designed survey based on the literature as the foundation to test congruence or lack of it, to address six commonly held myths presented by Paul and Townsend (1993). Furthermore it was intended to test empirical research gathered by a literature review of the stereotypes in the workplace, to better understand the profiles and factors that motivate the Baby Boomers and Generation X, in conjunction with the following independent variables: age, productivity, motivation, training, mentoring and job satisfaction. The hypothesis tested suggested that Generation Xers are more productive, more motivated, and easily trainable and exhibit higher job satisfaction levels as compared to Baby Boomers. It is important for or ganizations to recognize the limitations that stereotypes create in the workplace. As was demonstrated by the survey, Baby Boomers and Generation Xers are not dissimilar as employees; they possess more similarities than differences. Organizations need to foster an environment of respect/equity for both groups to create synergies between them to build and maintain a productive workforce.

The purpose of this paper is to determine if the star power of an athletic endorser influenced consumers’ consumption of the advertised product. Specifically, does the amount of star power an athlete is thought to have impact consumers’ direct consumption of the advertised product and media consumption of the athlete? Moreover, the components of star power, along with congruency measures, were examined to determine which components of star power influenced both direct and media consumption.

Four advertisements were created that used an athlete with high star power and an athlete with low star power. Respondents viewed two of the advertisements, but did not know which athlete had high star power or low star power. They were asked to answer a questionnaire that contained questions pertaining to the components of star power (source attractiveness, source credibility, professional trustworthiness, likeable personality and character style), congruency of the athlete and product, direct consumption of the advertised product and media consumption of the athlete.

Results indicated that overall star power increased the direct consumption of the advertised product and the media consumption of the athlete, however not each component was found to be significant. Character style was the only component that was consistently significant across all four advertisements. The congruency between the athlete and product was also found to be significant across all four advertisements.

First, this study only looked at two athletes; others may generate different results. Second, the products used in the study were fashion related; other categories of products may also generate different relationships. Third, only two brands were used. It was also assumed that the respondents knew the athlete in the advertisement. Finally, the questions used to measure direct consumption did not distinguish between buying the brand in the store or online.

This study has the potential to contribute theoretically by analyzing how and which components of star power affect consumption of endorsed products, as well as which components influence consumers. Moreover, adding a congruency measure will aide in strengthening the measurement of endorser effectiveness. The justification of the present study lies in the need to determine how the dimensions of star power an athlete possesses contribute to the consumption behaviors of consumers.

An extensive literature search was conducted to better understand and to dispel the current stereotypes in the workplace regarding Generation X and Baby Boomers. For the purpose of the article Generation X consisted of those born between 1961 and 1981, while Baby Boomers consisted of those born between 1943 and 1960. The purpose of this article was to use an exhaustive review of eclectic/multidisciplinary literature to address six commonly held myths presented by Paul and Townsend (1993). Furthermore, it was intended to examine empirical research gathered by a literature review of the stereotypes in the workplace, to better understand the profiles and factors that motivate the Baby Boomers and Generation X, in conjunction with the following independent variables: age, productivity, motivation, training, and mentoring and job satisfaction. Selected hypotheses were tested suggesting Generation Xers are more productive, more motivated, easily trainable and exhibit higher job satisfaction levels as compared to Baby Boomers. Results were convergent and divergent in several cases worth noting. It is important for organizations to recognize the limitations that stereotypes create in the workplace. As was demonstrated by the varied research, Baby Boomers and Generation Xers are not dissimilar as employees; they possess more similarities than differences. Organizations need to engineer/design an environment of respect for both groups to create synergies between them to build and maintain a productive workforce.

Social media provides a space for female athletes to create their own media (and advertising) in order to share their lives through stories presented online – a phenomenon, that to date has been ignored in traditional media spaces. Research suggests that athletes more broadly can take a more active role in their public presentation across a wide variety of platforms (Lebel & Danylchuk, 2012) and share more aspects of their identity than typically portrayed in mainstream media coverage (Sanderson, 2013, 2014). More specifically, virtual worlds have created platforms through which female athletes can share content and present themselves to fans or followers of sport in their own way and with relative freedom (Litchfield & Kavanagh, 2018). While it is acknowledged that social media can empower the female user, simultaneously, these spaces have proven to be hostile and can serve to oppress or marginalise individuals and groups (Kavanagh et al., 2016; Litchfield et al., 2018). An intersectional, third-wave feminist lens will be adopted in this chapter in order to examine such a dichotomy (Bruce, 2016). This approach will analyse the disjunction between the rise of the female ‘@thlete’ and their adoption of contemporary digital sporting spaces and the presence of a darker narrative permeating digital environments through highlighting the presence of online vitriol and intersectional abuse (racist, sexist, homophobic, etc.) that athletes may face while navigating lives online.

In order to shed light on the implications of the business intelligence (BI) for management accounting (MA) and decision making, this study investigates as to how the use of the BI affects the production, transmission, and reception of performance measures (PM).

To investigate the issue at hand, a case study of an Italian company is carried out. The case study method is deemed suitable to explore the complex, penetrating, and unpredictable relationship between BI and PM.

The case analysis shows that the use of the BI can affect the production of PM by leading the organization to frame PM into an indicator setting. Moreover, the BI can affect the transmission by introducing a new, “visual” approach for presenting PM to decision makers, which is also relevant in the reception as a mobilizing factor.

This study contributes to improving the understanding of BI implications for MA and decision making, which is still limited in the accounting academia. Additionally, this research adds to extant knowledge about the relationship between measurement and management; more specifically, it contributes to understanding the “fate” of PM.

Furthermore, the findings illustrated in this chapter can be relevant from a practical point of view: by showing the role that BI solutions can play in producing and transmitting PM, the study shows the potential contribution of the use of the BI in managing and overcoming problems arising in these phases, favoring the use of these measures.

This paper has the ambition to enrich the extant research about the interplay between measuring intellectual capital (IC) and managing IC or, more precisely, about the production and consumption of IC measurements in practice. Stemming from these considerations, the purpose of this paper is to disentangle the production and consumption processes of IC measurements in practice.

This study is based on a longitudinal case study is analysed adopting an interventionist approach.

This study shows the peculiarities regarding the production and consumption of IC measurements, from several perspectives. In particular, it emerges that the reporting of IC can, in some specific contexts, lead to the non-use of IC measurements and to the disappearance of the measured object, IC. What is questionable is whether it is the loss of interest in the IC object that has led to the non-use of the IC measurements or if it is the non-consumption of the measurements and their qualities that has implied the disappearance of the measurement object. In addition, this study sheds a light on the fact that in an IC project the consumption of the measurements can occur not only at the end of the production process, but also (and may be especially) during the production process itself. This consumption can generate different effects such as the identification of new managerial objects, the establishment of new initiatives, the development of a deeper knowledge about how IC works or a change of the sense of some of the existing measurements. In all, the paper underlines the fact that how IC measurements are produced (the process followed and the “actors” involved) affects their actual consumption (or non-consumption).

This paper contributes to the extant literature regarding the production and consumption of IC measurements. Moreover, it contributes to the field of IC “in practice” as it highlights what happens when an IC measurement system is implemented. Finally, the research work can contribute both to the studies regarding IC as an accounting change and to the ones regarding IC as a tool that facilitates organizational change. From the first perspective, the paper highlights how the introduction of IC has fostered long-lasting changes in the management accounting system, albeit circumscribed to the local (departmental) level. From the second perspective, the paper shows how IC may allow the creation of new managerial objects, thus promoting possible new actions. The main limitations of this study are related to the methodology adopted and to its specific pros and cons.

In comparison to previous studies, this one does not focus only on the managerial and organizational aspects related to the design and implementation of IC measurements or on their actual use, but attempts to approach them simultaneously adopting a longitudinal view. Moreover, this study does not adopt a theoretical perspective on how the indicators are designed and consumed but is aimed at investigating how these indicators are produced and consumed “in practice”. Finally, this study focus on the interplay between production and consumption of indicators, i.e. on the use of IC measurements in relation to the peculiarities of their production process.

Despite the plethora of frameworks proposed, there is little evidence of organizations measuring and reporting their IC. This paper aims to shed light on the factors that can hinder or promote the utilization of IC accounting for managerial purposes, thus contributing to understanding why IC frameworks are not so widespread in practice.

To investigate the issue at hand, a multiple case study of three Italian companies, which have been measuring their IC for several years, will be used, adopting a critical perspective. The actual research project was conducted using an interventionist approach.

The paper shows how IC model utilization and IC mobilization are influenced by several factors such as: the project's connection to a specific strategic objective, the system's interactive design, its complexity, the predominant use of non‐financial indicators (which can be ambiguous and provocative), the backward‐ or forward‐looking nature of the resultant measurement tools and the osmosis between company‐wide and local control systems.

Being referred to a multiple case study, results cannot be generalized to other organizations. The adoption of an interventionist approach and the IC model applied may have influenced the results obtained.

The findings can help companies to make the IC accounting implementation processes more effective and create the conditions that can help mobilize IC.

The paper investigates IC in action, thus contributing to narrowing the gap between theory and practice, and offers new insights on some hindering or enabling factors which may influence the diffusion of IC accounting.