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Article
Publication date: 1 March 1991

Arnold Donald

By keeping a finger on the pulse of the marketplace, Monsanto, in only five years, built its Lawn and Garden group into a $170 million SBU.

Abstract

By keeping a finger on the pulse of the marketplace, Monsanto, in only five years, built its Lawn and Garden group into a $170 million SBU.

Details

Journal of Business Strategy, vol. 12 no. 3
Type: Research Article
ISSN: 0275-6668

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Book part
Publication date: 15 September 2014

Christopher J. Sweeney, Richard A. Bernardi and Donald F. Arnold

This research examines the effect of auditors’ personal debt on their audit decision making. We developed two different background scenarios that vary the level of the…

Abstract

This research examines the effect of auditors’ personal debt on their audit decision making. We developed two different background scenarios that vary the level of the auditor’s personal debt. While one scenario indicated that the partner lived a modest lifestyle and was relatively free of debt, the other indicated that the partner lived an expensive lifestyle and had considerable personal debt. Our data indicate that auditors receiving the higher personal indebtedness scenario were more likely to believe that the auditor in the case study would sign-off on the audit without doing any additional work. We also found that the propensity to believe that the auditor in the case study would sign-off on the audit without doing any additional work decreased as the participants’ rank within the firm increased. Our research documents that a partner’s level of indebtedness could influence the participant’s audit decisions.

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

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Article
Publication date: 12 April 2013

Donald F. Arnold, Jack W. Dorminey, A.A. Neidermeyer and Presha E. Neidermeyer

The aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and…

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6771

Abstract

Purpose

The aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external auditors from smaller/regional firms – in regard to the influence of situational context on their ethically‐related decision‐making and judgment evaluations.

Design/methodology/approach

Against the backdrop of five vignettes applied with a survey, the paper examines the potential influence of social consensus and magnitude of consequence on the ethical decision path of these three auditor groups.

Findings

The paper finds that, in all cases, social consensus and magnitude of consequences exert influence on the ethical decision path. In the case of social consensus, however the paper finds that the ethical decision path is fully mediated for large firm auditors but is only partial mediated for the other two groups of auditors.

Originality/value

This research examines responses from both internal and external auditors. Comparison between such groups is unique because these groups have not been well researched in the past literature.

Details

Managerial Auditing Journal, vol. 28 no. 4
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 9 January 2017

Peter Jones, David Hillier and Daphne Comfort

The purpose of this paper is to provide a commentary on the sustainability reports published by the two market leaders in ocean cruising industry.

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1819

Abstract

Purpose

The purpose of this paper is to provide a commentary on the sustainability reports published by the two market leaders in ocean cruising industry.

Design/methodology/approach

The paper begins with short reviews of the growing interest in the commitment to corporate sustainability and of the growth and market structure of the ocean cruising industry by way of setting the context for the commentary. This commentary is based on a review of the most recent sustainability reports published by the two leading ocean cruising companies which account for almost 75 per cent of total industry revenues.

Findings

The findings of the paper reveal that the two major ocean cruising companies, namely, Carnival Corporation and Royal Caribbean Cruises, published extensive sustainability reports covering a wide range of environmental, social, economic and governance issues. The other leading ocean cruising companies posted limited information on their approach to sustainability on their corporate websites and some posted no information on sustainability. However, the authors suggest that given that the two major cruising companies account for 70 per cent of ocean cruising passengers, the industry compares favourably in its sustainability reporting with other players in the hospitality industry and the service sector. That said, the authors also suggest that approaches to sustainability within the cruising industry, which are based on continuing growth, present testing management challenges for the leading cruising companies.

Originality/value

The paper provides an accessible commentary on current approaches to sustainability in the ocean cruising industry, and as such, it will interest professionals working in the cruise industry and more generally in the hospitality industry as well as academics and students interested in hospitality management and sustainability.

Details

International Journal of Contemporary Hospitality Management, vol. 29 no. 1
Type: Research Article
ISSN: 0959-6119

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Book part
Publication date: 15 September 2014

Abstract

Details

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

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Article
Publication date: 21 January 2019

James Welch

Following the diesel emissions debacle of 2015, Volkswagen Group has rebounded significantly in terms of sales and market value. When examining Volkswagen’s dramatic…

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4058

Abstract

Purpose

Following the diesel emissions debacle of 2015, Volkswagen Group has rebounded significantly in terms of sales and market value. When examining Volkswagen’s dramatic recovery, it is clear to notice four distinct elements that helped to bring about this rapid turnaround. To push through the public relations nightmare and regain sales traction, Volkswagen embarked on a four-step process that centered on four key words: Replace, Restructure, Redevelop and Rebrand. The purpose of this study is to examine that process.

Design/methodology/approach

This study is a case study examining the performance of Volkswagen Group and their recovery from the 2015 diesel emissions scandal. To achieve their significant turnaround, the company sought to: replace the leadership, restructure the organization, redevelop the strategy and rebrand the product. This study examines those four steps in the recovery process as a model for other firms.

Findings

To try and achieve an unprecedented turnaround, the company sought to: replace the leadership, restructure the organization, redevelop the strategy and rebrand the product. These four strategic elements formed the basis of a newly focused company and continue to push the company forward and further away from the scandal. This four-step process of recovery provides an excellent case study for other firms who may find themselves in the midst of turmoil and crisis.

Originality/value

To push through the public relations nightmare and regain sales traction following their 2015 emissions testing scandal, Volkswagen embarked on a four-step process that centered on four key words: Replace, Restructure, Redevelop and Rebrand. These four strategic elements formed the basis of a newly focused company and continue to push the company forward and further away from the scandal. This four-step process of recovery provides an excellent case study for other firms who may find themselves in the midst of turmoil and crisis.

Details

Journal of Business Strategy, vol. 40 no. 2
Type: Research Article
ISSN: 0275-6668

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Article
Publication date: 30 May 2019

Alexis Papathanassis

The cruise sector has undergone a significant transformation over the past decades, rendering it amongst the fastest growing tourism segments. Nevertheless, cruise…

Abstract

Purpose

The cruise sector has undergone a significant transformation over the past decades, rendering it amongst the fastest growing tourism segments. Nevertheless, cruise holidays represent a relatively small fraction of the entire tourism sector; and so do their economic impacts and externalities. The cruise business has emerged as a result of technological developments in passenger air-transportation and the resulting decline of passenger-shipping. While the increased visibility and over-exposure of its market and product developments may have enabled the re-invention and growth of the cruise sector, they are also amplifiers for its economic and sustainability risks. The purpose of this paper is to relativise both the potential risks and benefits to contribute to more pragmatism in future destination development investments and policies.

Design/methodology/approach

Based on a brief historical analysis of cruising and current trends, a realistic future is painted where the passenger and capacity growth rates of cruise tourism gradually level out.

Findings

Moreover, the cruise business becomes increasingly technologically driven to maintain profitability and establish its position in the wider experience portfolio of holiday consumers.

Originality/value

Traditionally, the relevance argument for cruise tourism research is based on the reported sector's growth rates and corresponding impacts, positive and negative, on destinations. Yet, the mere reproduction of growth rates and passenger numbers in isolation may well foster a misconception and even an overstatement of the cruise sector's significance and role within the wider tourism context. Arguably, the historical analysis and the comparative statistics contained in this paper paint a much-needed realistic picture and contribute to a deeper understanding of the sector's current dynamics.

Details

Tourism Review, vol. 75 no. 1
Type: Research Article
ISSN: 1660-5373

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Article
Publication date: 1 February 1969

The Industrial Reorganisation Corporation is now very much a part of business life in Britain. It hits the headlines when it backs one bidder in a take‐over struggle…

Abstract

The Industrial Reorganisation Corporation is now very much a part of business life in Britain. It hits the headlines when it backs one bidder in a take‐over struggle rather than another. But its real implications have not yet been fully explored. Professor Gordon Wills, Editor of Management Decision talked to Charles Villiers, Managing Director of IRC and some of his executive colleagues to identify the way they work. He describes and interprets what he learnt.

Details

Management Decision, vol. 3 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 5 March 2019

Daniel Rottig, Sebastian Muscarella and Rui Torres de Oliveira

The purpose of this paper is to analyze the formal political, legal and economic institutional legitimacy challenges for (US-based) multinational corporations (MNCs…

Abstract

Purpose

The purpose of this paper is to analyze the formal political, legal and economic institutional legitimacy challenges for (US-based) multinational corporations (MNCs) attempting to enter the Cuban market, discuss the key local constituencies in Cuba that are able to grant legitimacy and sketch out respective strategies to deal with each of these formal institutional challenges.

Design/methodology/approach

A qualitative research approach comprising semi-structured executive interviews was used, combined with the analysis of media accounts and recent governmental policies and developments. The authors interpreted the gathered data and information based on institutional theory.

Findings

This paper sketches out specific legitimacy challenges for (US-based) MNCs when entering Cuba and discusses strategies to manage these challenges.

Research limitations/implications

The authors provide an application of institutional theory in the specific context of Cuba and so demonstrate the value of applying this theoretical lens to better understand the local legitimacy processes in this particular emerging market environment.

Practical implications

This study presents a framework of strategies (US-based) MNCs may use to inform their entry strategies into the Cuban market, based on an analysis of the local institutional environment, legitimacy pressures and constituencies able to grant or withdraw the approval and support of foreign MNCs.

Originality/value

This paper is an original application of institutional theory to the emerging market of Cuba using a qualitative research approach, and so contributes to an emerging stream of research studying this market context from an academic and practical perspective.

Details

International Journal of Emerging Markets, vol. 15 no. 1
Type: Research Article
ISSN: 1746-8809

Keywords

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