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Book part
Publication date: 5 April 2024

Christine Amsler, Robert James, Artem Prokhorov and Peter Schmidt

The traditional predictor of technical inefficiency proposed by Jondrow, Lovell, Materov, and Schmidt (1982) is a conditional expectation. This chapter explores whether, and by…

Abstract

The traditional predictor of technical inefficiency proposed by Jondrow, Lovell, Materov, and Schmidt (1982) is a conditional expectation. This chapter explores whether, and by how much, the predictor can be improved by using auxiliary information in the conditioning set. It considers two types of stochastic frontier models. The first type is a panel data model where composed errors from past and future time periods contain information about contemporaneous technical inefficiency. The second type is when the stochastic frontier model is augmented by input ratio equations in which allocative inefficiency is correlated with technical inefficiency. Compared to the standard kernel-smoothing estimator, a newer estimator based on a local linear random forest helps mitigate the curse of dimensionality when the conditioning set is large. Besides numerous simulations, there is an illustrative empirical example.

Abstract

Purpose

This study examines chronic illness, disability and social inequality within an exposure-vulnerabilities theoretical framework.

Methodology/Approach

Using the National Survey of Drug Use and Health (NSDUH), a preeminent source of national behavioral health estimates of chronic medical illness, stress and disability, for selected sample years 2005–2014, we construct and analyze two foundational hypotheses underlying the exposure-vulnerabilities model: (1) greater exposure to stressors (i.e., chronic medical illness) among racial/ethnic minority populations yields higher levels of serious psychological distress, which in turn increases the likelihood of medical disability; (2) greater vulnerability among minority populations to stressors such as chronic medical illness exacerbates the impact of these conditions on mental health as well as the impact of mental health on medical disability.

Findings

Results of our analyses provided mixed support for the vulnerability (moderator) hypothesis, but not for the exposure (mediation) hypothesis. In the exposure models, while Blacks were more likely than Whites to have a long-term disability, the pathway to disability through chronic illness and serious psychological distress did not emerge. Rather, Whites were more likely than Blacks and Latinx to have a chronic illness and to have experienced severe psychological distress (both of which themselves were related to disability). In the vulnerability models, both Blacks and Latinx with chronic medical illness were more likely than Whites to experience serious psychological distress, although Whites with serious psychological distress were more likely than these groups to have a long-term disability.

Research Limitations

Several possibilities for understanding the failure to uncover an exposure dynamic in the model turn on the potential intersectional effects of age and gender, as well as several other covariates that seem to confound the linkages in the model (e.g., issues of stigma, social support, education).

Originality/Value

This study (1) extends the racial/ethnic disparities in exposure-vulnerability framework by including factors measuring chronic medical illness and disability which: (2) explicitly test exposure and vulnerability hypotheses in minority populations; (3) develop and test the causal linkages in the hypothesized processes, based on innovations in general structural equation models, and lastly; (4) use national population estimates of these conditions which are rarely, if ever, investigated in this kind of causal framework.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Article
Publication date: 11 January 2024

Christine R. Martell

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset…

Abstract

Purpose

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset of COVID-19. This study explores the post-pandemic inflationary environment of US local governments; examines the impacts of inflation and high interest rates on local government revenue, operating costs, capital costs, and debt service; reviews local government inflation management strategies, including the use of intergovernmental revenue; and assesses ongoing threats to local government financial health and financial resilience.

Design/methodology/approach

This study uses trend and literature analysis to comment on current issues local governments face.

Findings

The study finds that the growth of property values and resulting stability of property tax revenue has been important to local government revenues; that local governments bear very real burdens as operating and capital costs increase; and that the combination of high inflation and interest rates affects local government debt issuance by negatively affecting credit quality and interest costs, leading to municipal market contraction. Local governments have benefitted tremendously from intergovernmental revenue, but would be ill-advised to rely on it.

Practical implications

Vulnerabilities owing from revenue mismatch with the economy; inadequate affordable housing, inequality, and social issues; a changing workforce and tight labor market; climate change; and federal fiscal contraction—all of which are exacerbated by high inflation and interest rates—require local governments to act strategically, boldly and collaboratively to achieve fiscal health and financial resilience, and to realize positive returns of investments in people and capital.

Originality/value

This work is unique in addressing the post-pandemic impact of inflation and interest rates on local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 16 March 2022

Michael Kuttner, Stefan Mayr, Christine Mitter and Christine Duller

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the…

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Abstract

Purpose

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.

Design/methodology/approach

The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).

Findings

This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.

Practical implications

This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.

Originality/value

This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Book part
Publication date: 24 October 2023

Rodanthi Tzanelli

Abstract

Details

The New Spirit of Hospitality
Type: Book
ISBN: 978-1-83753-161-5

Article
Publication date: 28 March 2023

Christine Cooper

This study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the…

Abstract

Purpose

This study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the future of the women's game.

Design/methodology/approach

Newspaper archival materials supplemented by books and journal articles.

Findings

British woman's football was repressed for 50 years by the football association.

Research limitations/implications

This is a discussion paper, rather than a full academic manuscript.

Practical implications

This paper is designed to enable questions to be raised about equality, and what that means in 2022.

Social implications

There is an opportunity to reconsider a “feminine” version of the field of football.

Originality/value

There is an opportunity to use feminist theories to consider the past and future of women's football.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 November 2021

Herman Aksom

The purpose of this paper is to offer a new analysis and understanding of the notion of deinstitutionalization. Deinstitutionalization of taken-for-granted practices as a natural…

Abstract

Purpose

The purpose of this paper is to offer a new analysis and understanding of the notion of deinstitutionalization. Deinstitutionalization of taken-for-granted practices as a natural consequence of ever-increasing entropy seems to directly contradict the major institutional thesis, namely, that over time isomorphic forces increase and, as a result, possibilities for deinstitutionalization decrease culminating in the impossibility of abandoning in highly institutionalized fields.

Design/methodology/approach

This paper is conceptual in nature. Oliver’s 1992 paper on deinstitutionalization is taken as a key text on the subject and as a starting point for building an alternative theory of deinstitutionalization. More broadly, institutional theory and organizational literature on diffusion/adoption are reviewed and synthesized.

Findings

The authors argue that possibilities for deinstitutionalization have been overestimated in institutional literature and offer a revisited account of deinstitutionalization vs institutional isomorphism and institutionalized vs highly diffusing-but-not-institutionalized practices. A freedom for choice between alternative practices exists during the pre-institutional stage but not when the field is already institutionalized. In contrast, institutionalized, taken-for-granted practices are immutable to any sort of functional and political pressures and they use to persist even when no technical value remains, thus deinstitutionalization on the basis of a functional dissatisfaction seems to be a paradox.

Research limitations/implications

By revisiting the nature and patterns of deinstitutionalization, the paper offers a better conceptual classification and understanding of how organizations adopt, maintain and abandon organizational ideas and practices. An important task of this paper is to reduce the scope of application of deinstitutionalization theory to make it more focused and self-consistent. There is, however, still not enough volume of studies on institutional factors of practices’ abandonment in institutional literature. The authors, therefore, acknowledge that more studies are needed to further improve both the former deinstitutionalization theory and the framework.

Originality/value

The authors offer a solution to this theoretical inconsistency by distinguishing between truly institutionalized practices and currently popular practices (highly diffused but non-institutionalized). It is only the latter that are subject to the norms of progress that allow abandoning and replacing existing organizational activities. Deinstitutionalization theory is, thus can be applied to popular practices that are subject to reevaluation, abandonment and replacement with new optimal practices while institutions are immutable to these norms of progress. Institutions are immutable to deinstitutionalization and the deinstitutionalization of optimal practices is subject to the logic of isomorphic convergence in organizational fields. Finally, the authors revisit a traditional two-stage institutional diffusion model to explain the possibility and likelihood of abandonment during different stages of institutionalization.

Details

International Journal of Organizational Analysis, vol. 31 no. 5
Type: Research Article
ISSN: 1934-8835

Keywords

Open Access
Article
Publication date: 24 July 2023

Bas Reus, Christine Moser and Peter Groenewegen

The purpose of this study is to show that an important antecedent of perceived knowledge quality is an employee’s position in the organizational network due to their participation…

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Abstract

Purpose

The purpose of this study is to show that an important antecedent of perceived knowledge quality is an employee’s position in the organizational network due to their participation in different interest groups. In particular, this study theorizes that brokers establish a network of groups, which increases perceived knowledge quality vis-a-vis the social capital that employees draw on.

Design/methodology/approach

To test this study’s hypotheses on the influence of the structural position of knowledge brokers on the positive effects of social capital on perceived knowledge quality, this study combines data from an online survey with longitudinal archival data from a youth-care organization who used an enterprise social network (ESN) for knowledge sharing.

Findings

This study found a mitigating effect of being a broker on the relationship between trust and perceived knowledge quality, and also between inter-team interaction and perceived knowledge quality for lower levels of both trust and inter-team interaction on perceived knowledge quality.

Research limitations/implications

Although the hypotheses are supported, in light of prior research, the authors would have expected stronger and positive effects.

Practical implications

This research is particularly interesting because it emphasizes the important role of social capital. For organizations that deal with trust issues, it might help to stimulate employees to broaden their activity on ESNs by becoming active in multiple groups.

Originality/value

While knowledge sharing on ESNs is generally conducive for creating organizational value, there is a lack of understanding of what drives employees’ perception of the quality of shared knowledge, and how this perception may depend on their position in the social network. To investigate this question, the authors turn to social capital theory.

Details

Journal of Knowledge Management, vol. 27 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 29 September 2022

Sylvain K. Cibangu

The purpose of this short reflection is to allow for an informed use of both phenomenography and phenomenology in information studies and cognate fields.

Abstract

Purpose

The purpose of this short reflection is to allow for an informed use of both phenomenography and phenomenology in information studies and cognate fields.

Design/methodology/approach

The paper apprises uses of phenomenography found particularly in accounts of information literacy commonly describing phenomenography as distinct from phenomenology.

Findings

Both phenomenography and phenomenology continue to hold much credence in methods applied across scores of academic fields, with information studies being among those in the vanguard. Claims displaying differences of phenomenography from phenomenology are misleading and incomplete descriptions of phenomenology.

Originality/value

The paper presents newer materials on the origins of phenomenography and phenomenology to advocate for tighter relationships between and clearer applications of these methods in information studies and beyond.

Details

Journal of Documentation, vol. 79 no. 3
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 6 November 2023

Christine Nya-Ling Tan and Muhammad Ashraf Fauzi

This study aims to conduct a complete bibliometric analysis of published research to develop a solid roadmap for future research into developing young adults’ mental health and…

Abstract

Purpose

This study aims to conduct a complete bibliometric analysis of published research to develop a solid roadmap for future research into developing young adults’ mental health and resilience and to further the body of knowledge and scientific advancement in this area.

Design/methodology/approach

A literature search using VOSviewer, through Web of Science, was conducted to identify young adult mental health and resilience studies. A total of 226 studies were identified between 1993 and the end of June 2022, as the number of published studies increased. Extracted data included citation, co-citation, keyword and co-word analyses.

Findings

This study evaluates the current knowledge structure of young adult mental health and resilience through co-citation analysis and discovers the directions and trends of popular topics in young adult mental health and resilience through co-word analysis. It suggests that legislators and physicians should aim to provide social support via screening and interventions, especially for young adults struggling with disruption in their social lives.

Originality/value

Using a bibliometric approach, the findings provide a robust roadmap for further investigation into young adult mental health and resilience evolution. This method will further advance the knowledge and progress of this field, as this research is the first attempt at doing so – to the best of the authors’ knowledge.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

1 – 10 of 34