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Book part
Publication date: 19 May 2021

John Scott, Margaret Sims, Trudi Cooper and Elaine Barclay

On one level, motor vehicles might represent the possibility of unfettered freedom, escape (from government authority) and autonomy through providing work and leisure…

Abstract

On one level, motor vehicles might represent the possibility of unfettered freedom, escape (from government authority) and autonomy through providing work and leisure opportunities. On another level, in remote places, ‘hybridised’ and ‘Indigenised’ vehicles have been appropriated to speak to economic and cultural realities of everyday life. This chapter considers how night patrols may articulate expressions of decoloniality by enhancing Aboriginal social capital or what we refer to here as ‘collective efficacy’. It draws upon a subset of the findings from an evaluation of Indigenous Youth Programs in New South Wales to examine the effectiveness of night patrols operating in nine communities across the state. While the patrols were universally endorsed by the communities they served, some services were functioning at a high level while others had experienced periods of dysfunction and inactivity. The factors that impede effective service provision for night patrols in some communities were compared with other communities where services were functioning well. The chapter argues that night patrols can build and harness collective efficacy providing more than mere community policing functions.

Book part
Publication date: 22 July 2013

AnnaLee Saxenian

Computer systems firms in Silicon Valley are responding to rising costs of product development, shorter product cycles and rapid technological change by focusing and building…

Abstract

Computer systems firms in Silicon Valley are responding to rising costs of product development, shorter product cycles and rapid technological change by focusing and building partnerships with suppliers, both within and outside of the region. Well-known firms like Hewlett-Packard and Apple Computers and lesser known ones like Silicon Graphics and Pyramid Technology are organized to combine the components and sub-systems made by specialist suppliers into new computer systems. As these firms collaborate to both define and manufacture new systems, they are institutionalizing their capacity to learn from one another. Three cases - a contract manufacturer, a silicon foundry, and the joint development of a microprocessor - illustrate how inter-firm networks help account for the sustained technological dynamism of the regional economy.

Details

Collaboration and Competition in Business Ecosystems
Type: Book
ISBN: 978-1-78190-826-6

Keywords

Book part
Publication date: 2 March 2021

Jonathan S. Coley

Colleges and universities in the United States are common sites of social movement activism, yet we know little about the conditions under which campus-based movements are likely…

Abstract

Colleges and universities in the United States are common sites of social movement activism, yet we know little about the conditions under which campus-based movements are likely to meet with success or failure. In this study, I develop the concept of educational opportunity structures, and I highlight several dimensions of colleges and universities' educational opportunity structures – specifically, schools' statuses as public or private, secular or religious, highly or lowly ranked, and more or less wealthy – that can affect the outcomes of campus-based movements. Analyzing a religious freedom movement at Vanderbilt University, which mobilized from 2010 to 2012 to demand the ability of religious student organizations to discriminate on the basis of sexual orientation and religious belief, I argue that Vanderbilt's status as a private, secular, elite, and wealthy university ensured that conservative Christian activism at that school was highly unlikely to succeed. The findings hold important theoretical implications for the burgeoning literature on student activism.

Book part
Publication date: 10 June 2009

Craig Emby

The evaluation of competing hypotheses is an essential aspect of the audit process. The method of evaluation and re-evaluation may have implications for both efficiency and…

Abstract

The evaluation of competing hypotheses is an essential aspect of the audit process. The method of evaluation and re-evaluation may have implications for both efficiency and effectiveness. This paper presents the results of a field experiment using a case study set in the context of a fraud investigation in which practicing auditors were required to engage in multiple hypothesis probability estimation and revision regarding the perpetrator of the fraud. The experiment examined the effect of two different methods of facilitating multiple hypothesis probability estimation and revision consistent with the completeness and complementarity norms of probability theory as it applies to the independence versus dependence of competing hypotheses and with the prescriptions of Bayes' Theorem. The first method was to have participants use linear probability elicitation scales and receive prior tutoring in probability theory emphasizing the axioms of completeness and complementarity. The second method was to provide a graphical decision aid, without prior tutoring, to aid the participants in expressing their responses. A third condition in which participants used linear probability elicitation scales but received no tutoring in probability theory, provided a benchmark against which to assess the effects of the two treatments.

Participants receiving prior tutoring in probability theory and using linear probability elicitation scales complied in their estimations and revisions with the probability axioms of completeness and complementarity. However, they engaged in frequent violations of the normative probability model and of Bayes' Theorem. They did not distribute changes in the probability of the target hypothesis to the nontarget hypotheses, and they engaged in “eliminations and resuscitations” whereby they eliminated a suspect by assigning a zero probability to that suspect at an intermediate iteration and resuscitated that suspect by reassigning him or her a positive probability at a later iteration. The participants using the graphical decision aids, by construction, did not violate the probability axioms of completeness and complementarity. However, with no imposed constraints, the patterns of their revisions were different. When they revised the probability of the target hypothesis, they revised the probabilities of the nontarget hypotheses. They did not engage in eliminations and resuscitations. These patterns are more consistent with the norms of probability theory and with Bayes' Theorem. Possible explanations of this phenomenon are proposed and discussed, including implications for audit practice and future research.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

Abstract

Details

Mixed-Race in the US and UK: Comparing the Past, Present, and Future
Type: Book
ISBN: 978-1-78769-554-2

Book part
Publication date: 15 September 2014

Shahriar M. Saadullah and Charles D. Bailey

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big…

Abstract

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest’s (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one’s best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-163-3

Keywords

Abstract

Details

Mixed-Race in the US and UK: Comparing the Past, Present, and Future
Type: Book
ISBN: 978-1-78769-554-2

Abstract

Details

Mixed-Race in the US and UK: Comparing the Past, Present, and Future
Type: Book
ISBN: 978-1-78769-554-2

Book part
Publication date: 29 August 2017

Michael S. Aßländer

In 2006 the German-based electronics company Siemens faced widespread corruption and bribery allegations. Investigations of the German state attorney’s office disclosed an amount…

Abstract

In 2006 the German-based electronics company Siemens faced widespread corruption and bribery allegations. Investigations of the German state attorney’s office disclosed an amount of more than 2.3 billion of suspicious payments to foreign governments (Schubert & Miller, 2008). It turned out that Siemens had bribed governmental officials in order to secure contracts and to obtain favorable conditions over more than three decades (Schmidt, 2009). Though Siemens had a clearly stated anticorruption policy this did not prevent the company from getting involved in one of the largest corporate scandals in German business history.

A deeper analysis of the scandal reveals at least four fundamental shortcomings which enabled the corrupt practices on all organizational levels. First, most of the managers saw no alternatives to secure their foreign business, especially in countries where bribery payment has been a widespread practice. Second, the managers had created misguided bonds of loyalty believing that personal engagement in the corruption scheme was part of their dedication to the company. Third, due to corporate routines and commonly accepted practices, most managers lacked a clear sense of reality seeing corruption as part of the regular business at Siemens. Fourth, poor governance structures and a lack of clear regulations for doing business in a corrupt environment made it easier for managers to bypass official regulations.

Details

The Handbook of Business and Corruption
Type: Book
ISBN: 978-1-78635-445-7

Keywords

Book part
Publication date: 28 December 2016

Lee Jolliffe

This chapter identifies issues in the development and marketing of culinary tourism experiences with the goal of determining the value of collaborative forms of product…

Abstract

Purpose

This chapter identifies issues in the development and marketing of culinary tourism experiences with the goal of determining the value of collaborative forms of product development and marketing.

Methodology/approach

A literature review examines approaches to marketing of culinary experiences identifying a gap in the study of collaborative approaches such as networking, partnering, and alliances. A case study investigates these themes.

Findings

Through the analysis of an in-depth case study of an experiential culinary tourism event in a small city in Eastern Canada (a Restaurant Week) it is determined that informal collaboration in the form of partnership is essential to building and marketing collaborative culinary tourism products and experiences.

Practical implications

This investigation has value for academics studying culinary tourism development and for practitioners implementing collaborative forms of the development and marketing of such tourism offerings and experience.

Originality/value

In the context of culinary tourism, a case study illustrates the value of collaboration in developing and marketing experiential culinary products. Findings indicate informal collaborative partnerships are essential to building and marketing culinary tourism products and experiences, addressing a gap in the literature and providing value for practitioners.

Details

The Handbook of Managing and Marketing Tourism Experiences
Type: Book
ISBN: 978-1-78635-289-7

Keywords

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