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Article
Publication date: 19 June 2017

Esperanza Huerta, Yanira Petrides and Denise O’Shaughnessy

This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.

Abstract

Purpose

This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.

Design/methodology/approach

A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries.

Findings

It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose practices. The owner’s control can be relaxed, or even eliminated, as the result of proposals from some family employees. However, the degree of influence of family employees is not linked to the closeness of the family relationship, but rather to the owners’ perceived competence of the family employee, indicating an interaction between competence and experience on one side, and family ties on the other.

Research limitations/implications

First, the owners chose which documentary data to provide and who was accessible for interviews, potentially biasing findings. Second, the degree of influence family employees can exert might change over time. Third, the study included a limited number of interviews, which can increase the risk of bias. Finally, all firms studied were still managed by the founder. It is possible that small family businesses that have undergone a succession process might incorporate accounting practices differently.

Practical implications

Organizations promoting the implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external experts could influence business practices. Accountants already providing accounting services to small family business are also a good source for proposing managerial accounting practices

Originality/value

This study contributes to theory in four ways. First, it expands socioemotional theory to include the perceived competence of the family employee as a potential moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in small family businesses. Third, it further refines the role of these actors, based on their degree of influence. Fourth, it proposes a model that describes the introduction of managerial accounting practices in small family business.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 2
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 1 December 2014

Denise O’Neil Green, Ghazala Knight and Matthew D. Green

Obviously affirmative action has had a presence in presidential politics since the Kennedy Administration; however, the focus of this paper is not to chronicle the…

Abstract

Purpose

Obviously affirmative action has had a presence in presidential politics since the Kennedy Administration; however, the focus of this paper is not to chronicle the treatment of affirmative action policy in each presidency since the 1960s, but rather to take a different look at affirmative action from the context of contemporary times during the Obama Administration, with both Clinton and Bush Administrations as reference points.

Design/methodology/approach

In addition to noting how the Clinton and Bush Administrations responded to critics of the 50 +  year old policy framework of acting affirmatively, this paper explores how the Obama Administration has advanced access by supporting race-conscious admissions and principles of the diversity rationale.

Findings

This paper also argues that the Obama Administration has acted affirmatively by establishing and/or promoting economic policies that seek to address the legacy of poverty, thereby expanding access further.

Details

The Obama Administration and Educational Reform
Type: Book
ISBN: 978-1-78350-709-2

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Book part
Publication date: 28 August 2018

Denise O’Neil Green

In 2015, there were many student protests regarding diversity that made many pay attention to the status of diversity on university campuses. However, well before these…

Abstract

In 2015, there were many student protests regarding diversity that made many pay attention to the status of diversity on university campuses. However, well before these protests occurred there have been diversity officers at the forefront and behind the scenes doing change management work in the equity, diversity, and inclusion arena. While universities are entrenched systems of privilege that are difficult to change fundamentally, there is hope in that this work can and does make a difference for students, faculty, and staff. So, while universities continue to reflect society and its shortcomings, this work does matter.

In this chapter, I share my personal journey as a Chief Diversity Officer for nine years at public universities in North America, drawing upon that experience I share four areas I believe are vital to the success of any diversity effort. Since I have worked in the US and Canada, I bring to this chapter comparisons across borders that highlight the significance of particular practices, challenges of the twenty-first century and pitfalls along the way.

Details

Campus Diversity Triumphs
Type: Book
ISBN: 978-1-78714-805-5

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Book part
Publication date: 20 August 2016

Paul Coughlan, David Coghlan, Denise O’Leary, Clare Rigg and Doireann Barrett

The chapter describes and reflects upon an EU-funded research initiative, TRADEIT, which has attempted to develop a learning network among European traditional food…

Abstract

Purpose

The chapter describes and reflects upon an EU-funded research initiative, TRADEIT, which has attempted to develop a learning network among European traditional food producers as one way of contributing to the economic sustainability of the ventures, the social sustainability of the food’s regional character and the environmental sustainability of food production through the use of traditional methods.

Methodology/approach

The chapter describes TRADEIT before moving on to an exploration of learning in organizations and networks. It outlines the action learning research methodology developed and implemented to explore the development of a learning network in TRADEIT. A single case history is presented to illustrate the engagement of a small food producer in the network.

Findings

The discussion reflects on the application of action learning in supporting sustainability evident in TRADEIT.

Originality/value

The chapter focuses on the application of action learning in the development of a learning network among traditional food producers across Europe.

Details

Organizing Supply Chain Processes for Sustainable Innovation in the Agri-Food Industry
Type: Book
ISBN: 978-1-78635-488-4

Keywords

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Book part
Publication date: 10 August 2018

Susan Albers Mohrman and Stu Winby

We argue that in order to address the contemporary challenges that organizations and societies are facing, the field of organization development (OD) requires frameworks…

Abstract

We argue that in order to address the contemporary challenges that organizations and societies are facing, the field of organization development (OD) requires frameworks and skills to focus on the eco-system as the level of analysis. In a world that has become economically, socially, and technologically highly connected, approaches that foster the optimization of specific actors in the eco-system, such as individual corporations, result in sub-optimization of the sustainability of the natural and social system because there is insufficient offset to the ego-centric purposes of the focal organization. We discuss the need for OD to broaden focus to deal with technological advances that enable new ways of organizing at the eco-system level, and to deal with the challenges to sustainable development. Case examples from healthcare and the agri-foods industry illustrate the kinds of development approaches that are required for the development of healthy eco-systems. We do not suggest fundamental changes in the identity of the field of organizational development. In fact, we demonstrate the need to dig deeply into the open systems and socio-technical roots of the field, and to translate the traditional values and approaches of OD to continue to be relevant in today’s dynamic interdependent world.

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Book part
Publication date: 20 August 2016

Abstract

Details

Organizing Supply Chain Processes for Sustainable Innovation in the Agri-Food Industry
Type: Book
ISBN: 978-1-78635-488-4

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Article
Publication date: 18 April 2008

Sven Kuenzel and Ewa Krolikowska

The purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word‐of‐mouth, continuance and non‐audit services) to audit firms…

Abstract

Purpose

The purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word‐of‐mouth, continuance and non‐audit services) to audit firms providing services to companies listed on the Polish Stock Exchange.

Design/methodology/approach

A model is proposed and tested using structural equation modeling with LISREL. Data were collected from top executives of companies listed on the Warsaw Stock Exchange.

Findings

The psychological bond has a positive effect on word‐of‐mouth, continuance and non‐audit services.

Research limitations/implications

The current research is limited to the investigation of the psychological bond as an antecedent of behavioral loyalty in Poland. Future research should identify and assess other antecedents and replicate these across different countries. A longitudinal survey across different points in time might reveal more useful information about auditor‐client relationships.

Practical implications

Auditors need to consider ways in which they can develop the psychological bond with their clients. This bond is the basis for the client believing the audit firm is superior to others, which has been found to lead to behavioral loyalty in this study. In particular, management of the auditor brand and reputation, personal experience of the audit firm and alumni relations are discussed as ways of enhancing the psychological bond among client executives.

Originality/value

This study is the first to examine the impact of the psychological bond on behavioral loyalty in auditor‐client relationships.

Details

Managerial Auditing Journal, vol. 23 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

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Book part
Publication date: 20 August 2016

Abstract

Details

Organizing Supply Chain Processes for Sustainable Innovation in the Agri-Food Industry
Type: Book
ISBN: 978-1-78635-488-4

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Article
Publication date: 1 August 2016

Brandon Randolph-Seng, Claudia C. Cogliser, Angela F. Randolph, Terri A Scandura, Carliss D. Miller and Rachelle Smith-Genthôs

The workforce is becoming increasingly diverse and yet leadership research has lagged behind this trend. In particular, theory links leader-member exchange (LMX) to the…

Abstract

Purpose

The workforce is becoming increasingly diverse and yet leadership research has lagged behind this trend. In particular, theory links leader-member exchange (LMX) to the development of racially diverse leaders (e.g. Scandura and Lankau, 1996). Yet, there remains a need for empirical evaluation of this premise. The paper aims to discuss these issues.

Design/methodology/approach

In this paper, results of two studies of the effects of leader-member diversity on the LMX dimensions of professional respect, affect, loyalty, and contributions were examined. In the first study, supervisor-subordinate dyads in an applied work setting were examined, while in the second study a laboratory study was used.

Findings

Results in Study 1 indicated that cross-race and minority dyads reported different LMX attributes of professional respect, affect, loyalty and contributions compared with dyads where both members were of the racial majority. In Study 2, racial compositions of dyads was not associated with reported differences in LMX relationships, but was associated with differences in task performance.

Originality/value

This research provides the first systematic examination of the influence of racial diversity on LMX in a leader-follower dyad. As such, this work provides an important reference point in which future research on LMX and diversity can build. Such efforts will help future organizational leaders better navigate the increasingly diverse workplace.

Details

Leadership & Organization Development Journal, vol. 37 no. 6
Type: Research Article
ISSN: 0143-7739

Keywords

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Book part
Publication date: 28 August 2018

Abstract

Details

Campus Diversity Triumphs
Type: Book
ISBN: 978-1-78714-805-5

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