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A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.

The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.

In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.

This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.

Opens with the observation that the would‐be interviewer is faced with a daunting task for which the existing literature is not always helpful. Presents a résumé of the considerations necessary to begin successful personal interviews. These include: training and preparation, credibility, confidentiality, interview technique, lack of co‐operation, interview accuracy, interviewer bias, reliability and validity and overload. Combines the received wisdom of the literature with sound practical advice.

The study of group dynamics was central to the field of organization development at its inception. More recently, there has been a move away from considering irrational and unconscious dynamics in organizational life and more attention focused on rational and observable behavior that can be measured and quantified. We introduce the tool, Beneath the Surface of the Burke-Litwin Model, that invites consideration of how the overt behavior of individuals, groups, and entire systems is linked to covert dynamics. This more comprehensive view of organizational life provides scholar-practitioners with a systemic perspective, a view of covert dynamics by organizational level, and support for the ongoing development of one’s capacity for using self-as-instrument when engaged in organization development and organization change efforts.

The act of becoming ‘heavily tattooed’, with its historical association with deviant subcultures, continues to carry a social stigma and evoke negative sanctions. This is especially so for women, who must also contend with gender norms within the highly masculinised tattoo subculture. For women, the experience of becoming heavily tattooed comes to represent an embodied resistance to normative ideals of beauty, against which the participants construct their own alternative gender and beauty philosophies. Besides gender norms, the tattoo world has specific ethos which divides the serious subcultural member from those more casually connected to it. The physical parameter of the subculture finds people gathering in tattoo studios and at tattoo conventions, as well as consuming tattoo-oriented media, such as magazines and television shows. This study draws on in-depth interviews with 36 participants across the United States who consider themselves serious tattoo collectors. From their stories, we learn about the importance of participating in this leisure activity and how becoming heavily tattooed impacts their sense of self, gender and identity.

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.

A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.

The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.

The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.

The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.

This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.

Efficient consumer response (ECR) is arguably the most complex managerial innovation in distribution to be introduced in the US. As such, ECR holds great potential for retailing. Despite praise by some, however, ECR faces criticism and even rejection by others. What influence will ECR ultimately have on retail operations? In this paper, the authors assess the future of ECR within the US by examining its place in a long line of advances made in distribution over the past century. Building on managerial innovation adoption and diffusion theory, the authors assess the reasons why certain previous innovations in distribution flourished, appraise the likelihood of wide diffusion for ECR, and discuss the contributions of ECR to the distribution function.

Conflict styles are typically seen as a response to particular situations. By contrast, we argue that individual conflict styles may shape an employee's social environment, affecting the level of ongoing conflict and thus his or her experience of stress. Using data from a hospital‐affiliated clinical department, we find that those who use a more integrative style experience lower levels of task conflict, reducing relationship conflict, which reduces stress. Those who use a more dominating or avoiding style experience higher levels of task conflict, increasing relationship conflict and stress. We conclude that an employee's work environment is, in part, of his or her own making.

While mainstream organization theory has contributed to making organizations a productive part of society, they have simultaneously contributed to the creation of a “dark side” of organizational existence that stifles the individual, frustrates the attainment of desired social ends and distorts many core values of democratic societies. Mainstream theory recognizes this “dark side,” but has been unsuccessful at suggesting how it might be ameliorated or avoided. The writings of Foucault, however, reveal not only how the “dark side” arises but also how it might be avoided so that organizations may develop and pursue interests in common with both society and the individual.