Search results

Offshoring is the process of using unaffiliated foreign companies or affiliated offshore entities (AOEs) to manufacture goods or perform services. The Big 4 public accounting firms offshore tax services (Houlder, 2007) and, more recently, have started to offshore audit tasks of their U.S.-based clients to AOEs located in India (Daugherty & Dickins, 2009). While the benefits of offshoring might be substantial, there are also costs associated with moving domestic work to foreign locations. One of these costs may be greater damage awards in lawsuits involving an audit failure where audit tasks were performed overseas as opposed to the United States. This study investigates that possibility by experimentally examining the effect of offshoring audit tasks requiring different levels of judgment on the amount of damages awarded by potential jurors as a result of an audit failure. The results show potential jurors awarded greater damages against the auditor when audit tasks were performed offshore than when they were performed in the United States. There was no effect of the level of judgment of the audit task on damages awarded. Since this study examines offshoring to only one location, India, results may not be generalizable to other offshore locations.

Whereas most societal commentators continue to review the historical patterns of men’s leadership in search of models for 21st-century success, few have begun to recognize, let alone appreciate, the equivalent patterns of women’s leadership and the future contributions that women could potentially make as leaders. What could and are women bringing to society as global leaders? Why at this moment in history is there such a marked increase in the number of women leaders? Are we entering an era in which both male and female leaders will shape history, both symbolically and in reality? And if so, will we discover that women, on average, lead in different ways than men, or will we learn that role (global leader) explains more than gender? This chapter reveals the accelerating trends of women joining men in senior leadership positions, establishes the relationship of women leaders to our overall understanding of global leadership, and sets forth an agenda to accomplish much needed research and understanding.

This chapter explores the dual, contentions spaces of consciousness the Rwandan diaspora communities navigate. First of which was created through the stories of trauma and displacement since the Rwandan genocide and is influenced by the current Rwandan government's control over narratives of identities and remembrance both socially and politically. The second originated from the younger generations' attempt to assimilate to the only country they have never lived in and personally known. In this second space, the younger generations were forced, consciously or unconsciously, to choose between their communities' attachment to the past or creating a new path or future. Most importantly, being in diaspora means accepting that the different generations will often remain at the periphery of the new country, like outsiders looking inward. This phenomenon of social exclusion is a result of different factors, such as social categorisation, collective trauma and the narratives of otherness, which shape the different generations' identity shifts and sense of belonging. Using a phenomenological research method, this study analysed how one event, the 1994 Rwandan genocide, changed the meaning of diaspora consciousness and divided the communities into social categories such as ‘victims’ and ‘perpetrators’. Using the experiences of Rwandan American diaspora communities, I explored the impact of the labels of ‘victim’ and ‘perpetrator’ and how they have not only created specific narratives around remembrance and accountability but also crystallised the normative ideas of who was harmed and who was responsible for inflicting that harm. This chapter analysed the Rwandan communities' social development and assimilation, their understanding of their pasts and their members' social and political engagements in addressing their roles in their communities and nations.