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Article
Publication date: 1 July 2006

Walter Block

The purpose of this paper is to counter the misunderstanding by Paul Craig Roberts of empirical measures of economic freedom.

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Abstract

Purpose

The purpose of this paper is to counter the misunderstanding by Paul Craig Roberts of empirical measures of economic freedom.

Design/methodology/approach

The objective is achieved by citing Roberts' criticisms of the Fraser and Cato studies of economic freedom and demonstrating the fallacies in his analysis.

Findings

The result of the present analysis is that Roberts misunderstands and misconstrues empirical measure of economic freedom. He conflates economic freedom with other desiderata, such as political freedom, personal liberties.

Research limitations/implications

To the extent the widely publicized Roberts findings are believed by scholars, there will be less research conducted in this vitally important arena. To the extent that his errors are exposed, as, for example, by the present essay, there will be more research conducted in this vitally important arena.

Practical implications

The practical implication of this research initiative is to improve economic freedom around the world. If citizens are not even aware that there is such a thing as economic freedom, this will lessen the chances of it being implemented. Roberts' creation of red herrings and muddying of the waters around this topic, thus, unintentionally, diminishes economic freedom. One of the implications of the present article is to counter Roberts' influence in this matter.

Originality/value

What is new in the paper is that the fallacies in Roberts' critiques of empirical measures of economics are dissected.

Details

International Journal of Social Economics, vol. 33 no. 7
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 December 1999

Robert D. Straughan and James A. Roberts

Looking to the future of green marketing, examines the dynamic nature of ecologically conscious consumer behavior. The study also provides a method of profiling and segmenting…

37236

Abstract

Looking to the future of green marketing, examines the dynamic nature of ecologically conscious consumer behavior. The study also provides a method of profiling and segmenting college students based upon ecologically conscious consumer behavior. Findings indicate that, despite a significant amount of past research attention, demographic criteria are not as useful a profiling method as psychographic criteria. Consistent with past findings, the study indicates that perceived consumer effectiveness (PCE) provides the greatest insight into ecologically conscious consumer behavior. Further, the inclusion of altruism to the profile appears to add significantly to past efforts. Additional constructs examined suggest that environmental segmentation alternatives are more stable than past profiles that have relied primarily on demographic criteria.

Details

Journal of Consumer Marketing, vol. 16 no. 6
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 7 March 2016

Karen VanPeursem, Kevin Old and Stuart Locke

The purpose of this paper is to evaluate the accountability practices of the directors in New Zealand and Australian dairy co-operatives. An interpretation of their practices…

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Abstract

Purpose

The purpose of this paper is to evaluate the accountability practices of the directors in New Zealand and Australian dairy co-operatives. An interpretation of their practices, which focus on the relationship between directors and their farmer-shareholders, is informed by Roberts’ (2001a) understandings of a socializing accountability.

Design/methodology/approach

The fieldwork consists of interviews with 23 directors, including all chief executive officers and chairmen, of six dairy co-operatives together with observations and document analysis. These co-operatives together comprise a significant portion of the regional dairy industry. The methodology draws from Eisenhardt’s (1989) qualitative approach to theory formation.

Findings

The authors find that these directors engage in a discourse-based, community-grounded and egalitarian form of socializing accountability. As such, their practices adhere generally to Roberts (2001a) hopes for a more considerate and humble relationship between an accountor and an accountee.

Social implications

Findings add to the small pool of research on the lived experiences of co-operative boards and to a parsimonious literature in socializing accountability practices. The contributions of the study are in advancing real understandings of alternative forms of accountability, in evaluating the conditions in which these alternatives may be likely to arise and in anticipating the challenges and opportunities that arise therefrom.

Originality/value

The originality of the project arises from accessing the views of these industry leaders and, through their frank expressions, coming to understand how they achieve a form of a socializing accountability in their relationships with farmer-shareholders.

Details

Journal of Accounting & Organizational Change, vol. 12 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 16 November 2012

Teerooven Soobaroyen and Jyoti Devi Mahadeo

The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived…

3757

Abstract

Purpose

The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius).

Design/methodology/approach

The paper relies on 24 semi‐structured interviews of board members in listed and non‐listed companies and also analyses the accountability implications present in the local code of corporate governance and relevant reports. The analysis is informed by the typologies of board accountability and process developed by Roberts in 2001 (socialising, individualising, sovereign and complementary) and is complemented by Pettigrew and McNulty's 1995 notions of minimalist and maximalist boards.

Findings

From a state which can largely be associated to the notion of sovereign governance and a minimalist board, the findings reveal a substantive change in the type of board accountability but it is one which privileges an individualising form of board interactions. A move to a more empowered “maximalist” board is also noted. Notwithstanding, the paper uncovers specific issues with the INED as an accountability mechanism in that there is much fuzziness on his/her role and motivations and whether INEDs can conceivably contribute to a socialising form of board accountability.

Originality/value

The paper responds to calls for more qualitative research on how boards actually operate in emerging economies, at a time when an increasing number of countries have adopted corporate governance requirements drawn primarily from the Anglo‐American model. This paper contributes to the literature by providing empirical evidence on corporate board processes and dynamics in non‐Western contexts.

Details

Qualitative Research in Accounting & Management, vol. 9 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 4 September 2007

Janet Sayers and Nanette Monin

The purpose of the paper is to argue that an enriched understanding of texts would enable more informed and responsible management practice. The authors present an approach to the…

2353

Abstract

Purpose

The purpose of the paper is to argue that an enriched understanding of texts would enable more informed and responsible management practice. The authors present an approach to the analysis of management texts that enjoys, rather than contests, multivocality with the aim of making our approach to defamiliarising texts an accessible change management tool.

Design/methodology/approach

Working with a reader‐response methodology we provide comment on, and analysis of, a popular management book, Kevin Roberts' Lovemarks. The authors context a response to this text in a discussion of commodity fetishism and deconstructed management theory texts. The interpretation of the subject text highlights its rhetorical suasion and pulls buried meaning into view.

Findings

The authors demonstrate that rhetorical analysis and satirical play, a mode of defamiliarisation that is employed in their own reading and incorporated into their classroom praxis, enables managers to better understand and control their own sense‐making. The authors argue that where their enriched understandings challenge embedded assumptions, changed management practices are enabled.

Originality/value

The authors offer their own construction of a Lovemark text, a satirical echo of the Roberts original, as an example of the distancing effect of humorous textual play.

Details

Journal of Organizational Change Management, vol. 20 no. 5
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 12 June 2017

Krista M. Reynolds, Lindsay Michelle Roberts and Janet Hauck

This paper aims to provide an overview of Keller’s ARCS (attention, relevance, confidence and satisfaction) model of motivational design and explores how three instruction…

2352

Abstract

Purpose

This paper aims to provide an overview of Keller’s ARCS (attention, relevance, confidence and satisfaction) model of motivational design and explores how three instruction librarians at different institutions have integrated the model into their teaching practices to improve student motivation during information literacy (IL) sessions.

Design/methodology/approach

Case studies describe how instruction librarians began to incorporate the ARCS model into library instruction. Three librarians used self-reflective practice and a range of assessment techniques to evaluate and improve teaching practice.

Findings

ARCS is valuable for improving student engagement during IL instruction. The authors suggest best practices for learning about and integrating the model and propose instructional strategies that align with it.

Originality/value

This paper fills a gap in literature on practical applications of motivational design in library instruction and suggests best practices for teaching and assessment using the ARCS model.

Details

Reference Services Review, vol. 45 no. 2
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 6 July 2023

Ashok Ganapathy Iyer and Andrew Roberts

This paper presents the phenomenographic analysis of students' approaches to learning in the first year architectural design coursework; thereby correlating contextualization in…

Abstract

Purpose

This paper presents the phenomenographic analysis of students' approaches to learning in the first year architectural design coursework; thereby correlating contextualization in the architectural curriculum.

Design/methodology/approach

This paper reviews phenomenographic data of first year architecture students' learning experience through a comparative analysis of first- and fourth-year students' approaches to learning in the design studio; further co-relating this analysis to the final classification involving all five years of students' learning approaches in the architecture program.

Findings

Five meta-categories of the comparative analysis and nineteen meta-categories of the final classification are evaluated using first-year students' learning approaches – to understand the importance of contextualization in curriculums of architecture.

Practical implications

This phenomenographic analysis of first-year students' learning experience represents the onward journey from surface-to-deep approaches to learning that is encountered in their learning approaches, pertaining to the design process in the design coursework during five years of architectural education.

Originality/value

This paper systematically extends the discussion of first year architecture students' engagement in the design process that leads to deep learning; further delving into the static dimension of knowledge and its extension to the dynamic dimension of knowing architecture.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Book part
Publication date: 5 October 2011

David Ellis

This chapter explores how early theorising about information behaviour and the emergence of conceptual modelling in information behaviour research had its beginnings in thinking…

Abstract

This chapter explores how early theorising about information behaviour and the emergence of conceptual modelling in information behaviour research had its beginnings in thinking that was taking place in the very late 1970s and early 1980s in Europe and the USA. Some of these ideas were presented in papers that are very familiar and much cited, but others in papers which may be less familiar and, consequently, may not be much cited, but which together contribute to explain why the rapid development in conceptual thinking about, as opposed to the simple empirical study of, information behaviour took place from that period to the present. Four dimensions are identified which together underpin the emergence of conceptual modelling in contemporary information behaviour research. The four dimensions are (1) the adoption of a social science perspective, (2) a qualitative as opposed to a quantitative orientation, (3) a focus on the modelling of information behaviour and (4) a concern with empirical validation and exemplification in the development of such models. These four dimensions came together to provide a tacit rather than explicit framework for subsequent theorising about information behaviour, and in particular underpinned studies involved the conceptual modelling of information behaviour. Information behaviour research then began to develop conceptual models very different from the empiricism of earlier studies, and, at the same time exhibited a strong concern for the exemplification or validation of these models in empirical studies. This combination of theoretically based conceptual modelling and empirical exemplification and validation together gave much of the character to information behaviour research from the later 1970s and early 1980s, an influence that extends to the present.

Details

New Directions in Information Behaviour
Type: Book
ISBN: 978-1-78052-171-8

Book part
Publication date: 20 August 2012

John Brigham

C. Herman Pritchett saw politics in law without losing the sense that law was not simply politics. This synthesis from the 1940s was lost in the last half of the 20th century and…

Abstract

C. Herman Pritchett saw politics in law without losing the sense that law was not simply politics. This synthesis from the 1940s was lost in the last half of the 20th century and it deserves to be brought back. While denial that politics matters is a staple of Supreme Court confirmation hearings, this position is no longer credible. In constitutional law in particular, politics has pushed law aside in the minds of scholars, journalists, and many Americans. This makes it hard to find a place for law in the study of the Supreme Court. This chapter advocates a return to the balance that was in place over 50 years ago when we were first taught that Supreme Court decisions were political.

Details

Special Issue: The Discourse of Judging
Type: Book
ISBN: 978-1-78052-871-7

Article
Publication date: 12 April 2022

Muhammad Usman, Ernest Ezeani, Rami Ibrahim A. Salem and Xi Song

This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.

Abstract

Purpose

This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.

Design/methodology/approach

Using a sample of 130 German-listed (Deutscher Aktienindex, Mid Cap dax and Small caps Index) firms from 2010 until 2019, this study investigated the impact of audit committee size, audit committee meetings, audit committee financial expertise and audit fees on CS.

Findings

This study found the evidence of CS, meaning that managers misclassify recurring expenses in the income statement into non-recurring expenses to inflate core earnings. This study also found that the audit fee ratio, audit committee financial expertise and frequency of audit meetings are negatively associated with CS among German-listed firms. However, the audit committee size does not influence CS.

Research limitations/implications

This study will help the board improve its internal auditing practices and provide essential information to investors to assess how ACs affect the quality of financial reporting.

Originality/value

This study focused on a bank-oriented economy, i.e. Germany, with lower investor protection and low transparency. This paper documents new evidence on how ACs and audit fees impact CS among German firms, as most of the previous studies on CS mainly focused on market-oriented economies such as the UK and the USA.

Details

International Journal of Accounting & Information Management, vol. 30 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

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