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Book part
Publication date: 23 July 2020

Bryan Cataldi and Tom Downen

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the…

Abstract

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the particularly unusual role of becoming involved in the oversight of the investee company. This continuing involvement with the investee firm introduces conflicting interests: the desire to maximize the profit from the investment, but also the desire to maintain a positive relationship with the entrepreneur(s) (consistent with the theory of upper echelons/strategic management). We discuss in detail this unusual investment context and the role that accounting disclosures can have in this environment. We predict that accounting disclosures can influence the tradeoff between the profit motive and the relationship motive. Using 64 experienced angel investors as participants in a realistic experimental setting, we find that disclosures indicating conservatively biased accounting choice and lower account risk (variance) lead to angels increasing the valuation of the target firm and forgoing higher profits. Increasing the valuation serves to foster the relationship with the entrepreneur(s). Our findings have implications for entrepreneurs making choices about discretionary disclosures and for standard setters; we also inform theory related to overcoming anchoring.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

Keywords

Content available
Book part
Publication date: 23 July 2020

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

Article
Publication date: 22 July 2020

Wendelin Küpers

The purpose of this article is to develop a critical and extended understanding of practices in organizations from a phenomenological point of view. It explores the…

Abstract

Purpose

The purpose of this article is to develop a critical and extended understanding of practices in organizations from a phenomenological point of view. It explores the relevance of Merleau-Ponty's advanced phenomenology and ontology for understanding the role of the lived body and the embodiment of practices and change in organizational lifeworlds.

Design/methodology/approach

Based on the literature review and phenomenology, the role of embodied and relational dimension, the concept of an emergent and responsive “inter-practice” in organizations is developed systematically.

Findings

Based on the phenomenological and relational approach, the concept of (inter-)practice allows an extended more integral and processual understanding of the role of bodily and embodied practices in organizational lifeworlds as emerging events. The concept of inter-practice(ing) contributes to conceiving of new ways of approaching how responsive and improvisational practicing, related to change, coevolves within a multidimensional nexus of organizations.

Research limitations/implications

Specific theoretical and methodological implications for exploring and enacting relational practices as well as limitations are offered.

Practical implications

Some specific practical implications are provided that facilitate and enable embodied practices in organizational contexts.

Social implications

The responsive inter-practice is seen as embedded in sociality and social interactions and links to sociocultural and political as well as ethical dimensions are discussed.

Originality/value

By extending the existing discourse and using an embodied approach, the paper proposes a novel orientation for reinterpreting practice that allows explorations of the emergence and realization of alternative, ingenious and more suitable forms of practicing and change in organizations.

Details

Journal of Organizational Change Management, vol. 33 no. 7
Type: Research Article
ISSN: 0953-4814

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Content available
Article
Publication date: 17 November 2020

Kimberly Underwood, Joy Taylor, Donna Smith and J. Medgar Roberts

This paper aims to provide a critical examination of the career trajectories of Black male educators through the discussion of key issues relevant to the professional…

Abstract

Purpose

This paper aims to provide a critical examination of the career trajectories of Black male educators through the discussion of key issues relevant to the professional development and advancement of this population.

Design/methodology/approach

The authors approach this paper through the examination of literature related to Black male educators. The authors seek to provide insight into the status of Black male educators through a critical focus of scholarship in the three critical areas of Black male educator recruitment, retention and mobility.

Findings

This examination supports the need to generate sustainable initiatives to diversify our nation’s classrooms and create additional opportunities for Black male representation in school leadership positions. Effectively dismantling the entrenched hurdles many encounter within their teaching careers requires a concerted commitment by advocates, policymakers and school administrators at all levels. Additionally, there is a continued need for stakeholders to keep the diversification of P-12 schools as a key priority in current education reform strategies.

Social implications

This paper serves as an impetus to highlight the continued need for further exploration and consequential action to increase the numbers of Black males in the teaching profession.

Originality/value

This paper adds to the literature surrounding Black male educators by providing a holistic view of their career trajectories of Black male educators and shedding light on the need for ongoing efforts to diversify the P-12 teaching workforce.

Details

Journal for Multicultural Education, vol. 14 no. 3/4
Type: Research Article
ISSN: 2053-535X

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