Search results

1 – 10 of over 1000
Article
Publication date: 4 January 2013

Duffy Morf, Dale L. Flesher, Mario Hayek, Stephanie Pane and Caroline Hayek

The purpose of this paper is to analyze how social power and pressures over the past century have shifted the audience towards which organizations find themselves…

1457

Abstract

Purpose

The purpose of this paper is to analyze how social power and pressures over the past century have shifted the audience towards which organizations find themselves accountable, as reflected in their social responsibility reporting.

Design/methodology/approach

The authors use historical analysis to analyze qualitatively the annual reports of prominent US organizations between the 1900s to the early 2000s. Adopting an integrationist perspective, the authors ground their research in stakeholder theory and reviewed passages in annual reports identifying the audiences of socially responsible organizational initiatives.

Findings

The study revealed that the degree and focus of corporate accountability shifted over the course of the 1900s, and that this change was due to shifts in influence and power stemming from different stakeholders. During the early 1900s, organizations were more concerned with pleasing internal stakeholders (i.e. employees); however, economic and social events shifted this attention towards external stakeholder groups (i.e. the environment) during the latter part of the century. More recent events fueled social pressures, resulting in legislation and social reporting guidelines during the first decade of the twenty‐first century.

Practical implications

Organizations will continue to be held accountable as new stakeholder groups emerge and different social movements and economic changes transpire, exerting more pressure on organizations to be socially responsible. Furthermore, organizations need to remain current on social reporting guidelines, as these increasingly become the means of communication with multiple stakeholder groups. In summary, findings suggest that organizations would benefit by staying abreast of economic and social cues when developing their socially responsible initiatives and reporting.

Originality/value

The unique contribution of this paper is to identify how economic and social events place pressure on organizations and shift organizational attention through an accountability mechanism, resulting in changes in the focus of social responsibility reporting.

Details

Journal of Management History, vol. 19 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 11 January 2016

Laura Girella, Carlo Bagnoli and Stefano Zambon

Over the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management…

Abstract

Purpose

Over the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management arenas. However, dating back to the beginning of the 1900s, intangibles was a topic that in the USA dominated the law and taxation fields. Indeed, at that time few papers were published in accounting journals and reviews, whereas the majority populated law and taxation publications. The paper aims to discuss this issue.

Design/methodology/approach

Drawing upon the sociology of the profession, the ways through which lawyers and accountants constructed a “professional competition and power” (Dezalay and Sugarman, 2005) upon this arena are here explored. In particular, an in-depth analysis of the papers published on this field from the beginning of the 1900s until the 1970s in the USA is carried out.

Findings

Notwithstanding the current conceptualisation of intangibles as a field of research and practice at the margins (Miller, 1998) of accounting, the results achieved in the present research suggest that, at least historically, the topic of intangibles was highly intertwined not only within the different streams of accounting studies and practice, but also with the developments in legal and taxation fields that were surrounding the US economic, social and political institutional scenario.

Originality/value

The work intends to contribute to the current literature providing insights into the “genealogy” (Foucault, 1977) of the intangibles territory and the “turf battles” (Dezalay, 1995) it went through in order to become what has been defined as “a field upon which questions of disciplinary legitimacy have been raised” (Zambon, 2006) and, consequently, as characterized by “an intrusion of ‘external’ specialists into the accounting domain” (Power, 2001).

Details

Journal of Intellectual Capital, vol. 17 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 17 January 2022

Cynthia Leigh Wadlington, Janet Strickland, Natasha N. Ramsay-Jordan and Andrea Smith

Harlem Renaissance Party by Faith Ringgold follows a young boy and his uncle as they visit the “giants” of the Harlem Renaissance. Lonnie and Uncle Bates travel through…

Abstract

Purpose

Harlem Renaissance Party by Faith Ringgold follows a young boy and his uncle as they visit the “giants” of the Harlem Renaissance. Lonnie and Uncle Bates travel through Harlem to meet historical figures, such as W.E.B. Du Bois, Langston Hughes, Madam CJ Walker and others. They also visit historical venues where Black artists performed. Such venues included the Cotton Club, the Harlem Opera House and the Schomburg Library.

Design/methodology/approach

As students study the end of the Civil War and the early 1900s, they should learn about the causes of the Great Migration that led Black artists to flee from the south to larger cities in the north. In addition, Jim Crow Laws and other discriminatory practices prevented Black artists from performing their crafts. The Harlem Renaissance has had lasting effects on arts, music, literature and dance. In addition, students should use credible sources to gather information and documents about historical events and people.

Findings

These inquiry-based activities also integrate arts education and history to reach diverse student populations as they gain meaningful experiences interacting with authentic documents.

Originality/value

As students study the end of the Civil War and the early 1900s, they should learn about the causes of the Great Migration that led Black artists to flee the south to larger cities in the north. In addition, Jim Crow Laws and other discriminatory practices prevented Black artists from performing their crafts.

Details

Social Studies Research and Practice, vol. 17 no. 2
Type: Research Article
ISSN: 1933-5415

Keywords

Article
Publication date: 1 December 2001

Thomas A. Lee

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public…

1190

Abstract

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public accountancy firms founded by UK immigrants and focuses on the recruitment of qualified and unqualified public accountants from the UK. The study is based on searches of relevant archives in the UK and USA. The evidence reveals UK immigrants played a substantial part in the formation and early development of both public accountancy firms and institutions in the USA. However, the recruitment of immigrants by US firms appears to have been a temporary phenomenon pending the supply of US‐born accountants with suitable training and experience. The firms examined include local and national firms. Subject to data retrieval limitations, a major conclusion of the study is that unqualified immigrants played significant roles in the early histories of firms and institutions of US public accountancy.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Book part
Publication date: 27 August 2014

Thomas Mejtoft

For several hundreds of years printing has been the only effective channel for spreading mass communication. During the 1900s several new media channels have been invented…

Abstract

For several hundreds of years printing has been the only effective channel for spreading mass communication. During the 1900s several new media channels have been invented and, with the addition of the Internet, this has both changed the way media is consumed and has increased the competition between different channels. This qualitative case study of 37 firms reports on how relationships are used in the printing industry to relieve some of the impact of the competitive forces from new, and easily accessible, media as a means for marketing and, furthermore, on the impact on the printing industry as an industry. The results from the case study show that there are both internal and external effects of forming relationships and those vertical, as well as horizontal, relationships are of great importance to create a sustainable competitive situation for the printing industry. Relationships are used to increase both the strategic flexibility of the firm and the flexibility of the print media channel. Furthermore, the study illustrates that the printing industry, and print as a medium of communication, is drifting gradually away from the actual customer due to the new paradigm of value creation.

Details

Field Guide to Case Study Research in Business-to-business Marketing and Purchasing
Type: Book
ISBN: 978-1-78441-080-3

Keywords

Open Access
Article
Publication date: 8 February 2021

Lars-Erik Gadde

The purpose of this paper is to examine the transformation of the perspective applied to distribution structures in the late 1900s. This change implied that the previous…

1578

Abstract

Purpose

The purpose of this paper is to examine the transformation of the perspective applied to distribution structures in the late 1900s. This change implied that the previous focus on channel management by a channel captain was abandoned because of changes in the business reality. This perspective was replaced by models and concepts featuring collaboration and joint coordination between actors and relationships embedded in networks.

Design/methodology/approach

Changes of perspectives on phenomena are assumed to occur through the dynamic interplay between business reality, the conceptualisation of this reality and the managerial recommendations derived from this conceptualisation. The study is based on a thorough longitudinal literature review.

Findings

Shifts of perspectives occur when there is an increasing mismatch between the current business reality and mainstream conceptualisations. In this transformation, new constructs are required to illustrate new aspects of the business reality, exemplified in the study by interaction and networks. Some established concepts lose their significance, illustrated by the channel captain. Others may be re-interpreted, as is the case with the power concept. The study also shows that “forgotten” conceptualisations can be re-wakened, exemplified by the view of distribution structures as network constellations. In turn, these changes in the conceptualisation of distribution impact the managerial recommendations.

Originality/value

To the best of the author’s knowledge, there are no previous studies analysing how the perspective on a certain phenomenon changes through the dynamic interplay between business reality, conceptualisations and managerial recommendations.

Details

Journal of Business & Industrial Marketing, vol. 36 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 November 2005

Bruce L. Ahrendsen, Charles B. Dodson, Bruce L. Dixon and Steven R. Koenig

Federal farm credit programs currently administered by the USDA were initiated in the early 1900s to help the farm sector cope with natural disasters, and these programs…

Abstract

Federal farm credit programs currently administered by the USDA were initiated in the early 1900s to help the farm sector cope with natural disasters, and these programs have continued to evolve. There has been a rich history of research analyzing USDA farm credit programs and the effects they have had on farmers, ranchers, and credit markets. This paper highlights past research and offers a view of the future direction of research on federal farm credit programs.

Details

Agricultural Finance Review, vol. 65 no. 2
Type: Research Article
ISSN: 0002-1466

Keywords

Article
Publication date: 2 October 2017

Paul G. Barretta

The purpose of this paper is to provide an in-depth consideration of the color line in the US music market, much deeper treatment than that of a superficial social construct.

Abstract

Purpose

The purpose of this paper is to provide an in-depth consideration of the color line in the US music market, much deeper treatment than that of a superficial social construct.

Design/methodology/approach

Content analysis was performed using archives from the Performing Arts Division of the New York Public Library.

Findings

A complex intersection of social and capitalist influences is fueled by culture and economics, filtered through the contributions of artists and media. Six major categories: social, media, artist, culture, industry, and economics contribute to its development and propagation. It continues to affect contemporary music markets.

Research limitations/implications

Interpretation of archival data is subject to availability of material and subjectivity of the researcher. Steps were taken to minimize bias. The research implies an opportunity for the US music market to celebrate diversity and social justice.

Practical implications

Focusing on the symbolic use of music, marketers have the opportunity to empower consumers to embrace diversity, reversing the trajectory of the color line.

Social implications

Embracing cultural heritage and celebrating diversity can promote economic gain without detriment to cultural interests.

Originality/value

The present research provides a much deeper consideration of the color line in the American Music Market than previous literature does. The consideration includes a combination of forces, from profit focused to cultural.

Details

Arts and the Market, vol. 7 no. 2
Type: Research Article
ISSN: 2056-4945

Keywords

Article
Publication date: 15 June 2010

Brian Avery and Duncan R. Dickson

The purpose of this paper is to analyze the dimensions and practices that have shaped the safety of amusement rides and devices in the US amusement park industry.

1461

Abstract

Purpose

The purpose of this paper is to analyze the dimensions and practices that have shaped the safety of amusement rides and devices in the US amusement park industry.

Design/methodology/approach

The paper provides an overview and historical examination of key concepts and phenomena.

Findings

The paper concludes that continued amusement ride and device incidents resulting from a lack of nationally accepted and recognized standards will potentially lead to or cause additional negative guest perception and possibly result in regulation from an external agency. This paper identifies areas of concern and makes recommendations to address the potential consequences resulting from staying the current course. It determines that the industry needs to find a collective voice and establish consistent self‐regulating policies in order to curb the incidents rates and avoid federal regulation.

Research limitations/implications

The paper reports on several secondary research, scholarly as well as industry and government publications and personal communications.

Practical implications

The safety of patrons visiting amusement parks has become paramount during recent times. Over the last decade or so, the amusement park industry has struggled with the fallout from numerous serious injuries and ride related deaths. This has generated a great deal of interest from patrons, media outlets, and politicians alike. With the continued operation of amusement parks and attractions and the competition of external entertainment options, it is important for the industry to project a solid and evolving image of safety in order to attract and retain patrons.

Originality/value

The paper explores the evolution of amusement ride and safely in the USA.

Details

Worldwide Hospitality and Tourism Themes, vol. 2 no. 3
Type: Research Article
ISSN: 1755-4217

Keywords

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