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Article
Publication date: 4 March 2019

Deborah A. Carroll, Mikhail Ivonchyk and Sarah Elizabeth Larson

The purpose of this paper is to test the theory of optimal monitoring, which posits that more generous county homestead exemptions lower the incentive for residents to…

Abstract

Purpose

The purpose of this paper is to test the theory of optimal monitoring, which posits that more generous county homestead exemptions lower the incentive for residents to monitor school operations, thereby increasing inefficiency in service outcomes.

Design/methodology/approach

This research uses two-stage Simar and Wilson’s data envelopment analysis to assess county school districts’ efficiency in the state of Georgia for each year from 2007 to 2012.

Findings

Controlling for other factors known to be correlated with government efficiency, such as fiscal capacity and competition, this study finds evidence that higher property tax burdens resulting from lower county school district homestead exemptions, as a proxy of more intense citizens’ monitoring pressures, are associated with improved county school district performance efficiency. These results provide empirical support for the theory of optimal monitoring.

Practical implications

Increased government funding toward education is more likely to improve education outcomes if accompanied by efficiency control mechanisms. One such mechanism could be increased transparency of government operations and accountability of public officials.

Originality/value

This research uses a newer and more robust estimation of relative efficiency and analyzes a more common type of property tax exemption. This improves the internal validity and generalizability of the findings regarding the theory of optimal monitoring.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2009

Deborah A. Carroll and Justin Marlowe

Positive accounting theory suggests jurisdictions will meet their stakeholders’ financial information needs at the lowest possible cost, and current accounting policy will…

Abstract

Positive accounting theory suggests jurisdictions will meet their stakeholders’ financial information needs at the lowest possible cost, and current accounting policy will change if it does not accomplish that objective. This paper examines the breadth of stakeholders who are associated with accounting policy. We use multivariate methods to determine which among a group of potential users including taxpayers, interest groups, local government managers, the municipal credit market, and other governmental entities are correlated with accounting policy among municipal governments in Illinois. The results suggest one particular stakeholder - the municipal credit market - is an important determinant of the use of Generally Accepted Accounting Principles (GAAP). The analysis shows that professionalism, history, and administrative capacity are also associated with a municipality’s accounting policy.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 4
Type: Research Article
ISSN: 1096-3367

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Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 3
Type: Research Article
ISSN: 1096-3367

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Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2006

Deborah A. Carroll and Justin Marlowe

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 17 July 2018

Talal Mohammad Alsaif, Barbara M. Savage and Deborah M. Reed

The purpose of this paper is to explore and identify the areas in common between strategic quality management (SQM) and corporate social responsibility (CSR) from the…

Abstract

Purpose

The purpose of this paper is to explore and identify the areas in common between strategic quality management (SQM) and corporate social responsibility (CSR) from the literature. Studying these areas is important to develop any further connection between SQM and CSR because of both the potential for benefit to organisations and society, and in order to minimise resources needed for effective action by capitalising on synergies.

Design/methodology/approach

Literature review covering a broad range of publications that addresses the synergies of quality management and CSR to identify areas of commonality and thus simplify CSR implementation.

Findings

Identification of opportunities for knowledge transfer between SQM and CSR.

Practical implications

Synergies between SQM and CSR may offer attractive opportunities to capitalise on prior actions and learning, to enhance the value added to an organisation and the society in which it operates.

Originality/value

This evaluation is a part of a more in-depth research study investigating the relationship between and integration of SQM and CSR, and its application in specific contexts.

Details

Business Process Management Journal, vol. 24 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

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Details

Review of Marketing Research
Type: Book
ISBN: 978-0-7656-1305-9

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Article
Publication date: 28 February 2005

Marnie Enos Carroll

Increasing the ethicality of a project and the usefulness of the data enhances the probability that social good will result from the research; a combination of ethical and…

Abstract

Increasing the ethicality of a project and the usefulness of the data enhances the probability that social good will result from the research; a combination of ethical and methodological soundness is therefore crucial. From 1999‐2002 I conducted a qualitative study of women’s, men’s, and mixed Internet chat room conversations. In this article, I discuss the particular ethical issues that arose, outlining my ethical decision‐making process within the context of current debates. I also describe the methodological concerns, demonstrating why a synthesized method responsive to the advantages and disadvantages of cyberspace was necessary, and how the data were enhanced by this choice of method and by certain characteristics of cyberspace. In discussing the details of my study, my overall goal is to provide an assessment of the social good of the project with a view to increasing the probability of more ethical and useful Internet‐based research outcomes more generally.

Details

Journal of Information, Communication and Ethics in Society, vol. 3 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

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Abstract

Details

Seminal Ideas for the Next Twenty-Five Years of Advances
Type: Book
ISBN: 978-1-78973-262-7

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Article
Publication date: 13 February 2017

Danielle Marie Razalan, Marianne C. Bickle, Joohyung Park and Deborah Brosdahl

The purpose of this paper is to identify the types of social responsibility actions that small local retailers implement in their local community and to explore their…

Abstract

Purpose

The purpose of this paper is to identify the types of social responsibility actions that small local retailers implement in their local community and to explore their underlying motivations and perceived benefits.

Design/methodology/approach

A qualitative research method is used to explore small local retailers’ social responsibility practices and underlying motivations. Owners/managers of small apparel retailers in the USA were interviewed and their responses transcribed and analyzed.

Findings

Findings highlight that local retailers are active in giving back to their community using various means from monetary donations to promotion of community events. Such contributions to their local community are largely driven by their affection for the community, and the motivation is to maintain a good reputation. It was also found that episodes of giving were also triggered externally by customers, local organizations, and local events. Small retailers’ social responsibility contributions to the community are typically not undertaken in an effort to stimulate sales, profits and/or customer traffic. Rather, local retailers find their experiences enjoyable and their contributions build a sense of connection to the community. These retailers enjoy an extra sense of enrichment and perceive social benefits accrued from actively engaging in social responsibility within the community.

Originality/value

Much has been written about social responsibility from a manufacturing and large retailer viewpoint, but there is a dearth of information on small local retailers. This study explores the understanding of small businesses’ social responsibility practices from a local retail perspective and provides valuable insights about retailers approach to social responsibility in relation to their local community.

Details

International Journal of Retail & Distribution Management, vol. 45 no. 2
Type: Research Article
ISSN: 0959-0552

Keywords

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