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1 – 10 of 585
Article
Publication date: 1 March 2004

Ronald W. Blendermann, Rita Ormsby, John Sharp and Edward A. Zimmerman

This article examines whether contracting out of government services in New York City has been tinkering or reinventing government, with a detailed examination of the layers of…

Abstract

This article examines whether contracting out of government services in New York City has been tinkering or reinventing government, with a detailed examination of the layers of approval now required for awarding contracts to safeguard against possible corruption. The use of Compstat, by the New York Police Department, is seen to be a reinvention of how crime is fought in the city.

Details

Journal of Public Procurement, vol. 4 no. 1
Type: Research Article
ISSN: 1535-0118

Article
Publication date: 23 March 2012

Nihel Chabrak

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology…

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Abstract

Purpose

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets.

Design/methodology/approach

The paper subjects the language of the Rochester School to a deconstruction that is a transformational reading. This uncovers rhetorical operations and unveils hidden associations with other texts and ideas.

Findings

A new interpretation of the Rochester School discourse is provided. To afford scientific credibility to deregulation within the accounting field, Watts and Zimmerman used supplements and missing links to enhance the authority of PAT. They placed supplements inside their texts to provide a misleading image of PAT. These supplements rest on von Hayek's long‐term shaping blueprint to defeat apostles of the welfare state. Yet, to set PAT apart from normative theories that Watts and Zimmerman claimed were contaminated by value judgments, they made no reference in their text to the tight links between the Rochester School and the libertarian project initiated by von Hayek.

Research limitations/implications

Any reading of PAT cannot present the infinite play of meaning that is possible within a text. Deconstruction involves a commitment to on‐going, eternal questioning.

Originality/value

The paper provides evidence of the relation between PAT and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

Details

The Law and Economics of Class Actions
Type: Book
ISBN: 978-1-78350-951-5

Keywords

Book part
Publication date: 9 February 2024

Edith Kuiper

Hazel Kyrk, one of the first women economists at the Economic Department of the University of Chicago and author of A Theory of Consumption (1923), conducted groundbreaking…

Abstract

Hazel Kyrk, one of the first women economists at the Economic Department of the University of Chicago and author of A Theory of Consumption (1923), conducted groundbreaking research for the Bureau of Home Economics of the US Department of Agriculture and the Bureau of Labor Statistics. Kyrk made a considerable contribution to the development of standards for a “decent living,” the Consumer Price Index, and the conceptualization of what would later turn into the definition of the poverty line. This chapter evaluates Kyrk’s use of eugenic notions of gender and race that were widely used in Kyrk’s day. This chapter shows that eugenic reasoning impacts Kyrk’s theoretical work only superficially but does structure her research on consumption standards through her focus on the white middle-class family as the unit of analysis for consumer behavior. This chapter also makes clear that the American Institutionalist approach to consumer behavior, rather than marginalized and side-tracked due to a lack of theoretical progress, was relegated to the margins of economics science together with the research of women economists into Home Economics departments and policy research at government institutions.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Hazel Kyrk's: A Theory of Consumption 100 Years after Publication
Type: Book
ISBN: 978-1-80455-991-8

Keywords

Article
Publication date: 29 March 2019

Kalyani Krishnan, Chieh Li, Louis Kruger, Edward Kimble, Gina Aki and Rachel Ruah

This study aims to explore whether English-language learners (ELLs) who have struggled to pass a high school exit exam (HSEE) self-report that they are able to self-regulate their…

Abstract

Purpose

This study aims to explore whether English-language learners (ELLs) who have struggled to pass a high school exit exam (HSEE) self-report that they are able to self-regulate their learning. It is of interest to find out whether, in addition to limited English proficiency, these students are struggling to exert control over their learning.

Design/methodology/approach

Using semi-structured interviews, the study sought the perspectives of eight ELLs who had repeatedly failed their state-mandated HSEE. Interviews were transcribed using a modified grounded theory approach, and thought units were coded with a focus on the following elements of SRL: self-understanding, goal directedness, flexibility and strategy use.

Findings

Results indicated that all interviewees demonstrated a greater, more specific awareness of their academic weaknesses than their strengths. Half the interviewees demonstrated an awareness of how they learned. Similarly, half of them verbalized that they approached learning flexibly. None of the interviewees reported using evidence-based strategies. However, all interviewees were goal-oriented.

Research limitations/implications

This research approach may limit the external validity of the results. The richness of the data may also be limited because interviews were conducted in English.

Practical implications

The findings from this study have implications for educating ELLs in an era of standards-based education and helping them pass HSEEs.

Social implications

These results also have implications for advancing social justice through informed educational policy.

Originality/value

This paper fills a gap in the literature by extending the theory of SRL, which is associated with academic success in diverse students, to ELLs, a rapidly growing demographic in US public schools that is struggling to achieve academic success.

Details

Journal for Multicultural Education, vol. 13 no. 2
Type: Research Article
ISSN: 2053-535X

Keywords

Book part
Publication date: 16 September 2022

Eugene E. Mniwasa

This chapter examines the potential and limitations of criminal law as a policy tool for fighting against the trade in counterfeit goods in Tanzania. It uncovers major challenges…

Abstract

This chapter examines the potential and limitations of criminal law as a policy tool for fighting against the trade in counterfeit goods in Tanzania. It uncovers major challenges involved in tackling the counterfeiting business in Tanzania using criminal law. The chapter shows that counterfeit goods have infiltrated many supply chains in Tanzania. Both law-related and non-law factors drive the counterfeit goods trade. The counterfeiting business affects consumers, traders, the economy and the general society in Tanzania. The counterfeiting business presents serious societal risks during the crises such as the COVID-19 pandemic owing to the possible infiltration of counterfeit pharmaceuticals into the medical supply chain. Criminal law is part of Tanzania's legal embodies for fighting against the counterfeit goods trade. Both law-related and non-law limitations and challenges undermine the efficacy of criminal law in tackling the trade in counterfeit goods in Tanzania. The chapter recommends policy, legal and institutional reforms that will help to augment the efficacy of the anti-counterfeiting legal regime in Tanzania.

Details

Counterfeiting and Fraud in Supply Chains
Type: Book
ISBN: 978-1-80117-574-6

Keywords

Book part
Publication date: 14 July 2015

Terrill L. Frantz

Cultures don’t clash … people do. Hidden below the veil of “incompatible cultures” is a complex network of human-to-human interaction involving information-exchange transactions…

Abstract

Cultures don’t clash … people do. Hidden below the veil of “incompatible cultures” is a complex network of human-to-human interaction involving information-exchange transactions that have gone awry. The multitude of these troubled exchanges results in what is often branded as “M&A failure, due to culture conflict.”

This chapter presents a theoretical discussion that features practical dynamics of the post-merger integration (PMI) process. The aim is to cultivate a deeper understanding of critical, less-acknowledged micro-level aspects of the post-merger integration stage, specifically, those which underlie the development and maintenance of an organization’s culture and lead to organization performance. It is the unseen information exchange among human actors that leads to the perceptible post-merger outcomes, such as cultural unity and task performance. The quality of these micro-exchanges leads to the value capture from the M&A transaction, thus determining the success – or not – of the combination.

Presented is a synthesis of numerous existing theories, perspectives, and ideas from various scholarly communities, combined with a drill-down to the basic human interactions that define a culture and lead to positive performance. Information flow is the sustenance of an organization, so when merging organizations restructure the information flow is abruptly disrupted, often at pronounced near-term cost. The information-flow channels must be mended for social unification and performance value goals of the combined organization to be realized. The information-transporting social networks of the organizational actors must therefore adapt and intermingle across the old-organizational faultlines. This is accomplished when individual actors alter their personal social networks and retool themselves for a new set of information-exchange interactions.

In closing, the author counsels managers to focus on the dyadic information exchange of their direct-reports as an actionable approach to PMI management. The chapter concludes by pointing researchers toward studying the micro-level aspects of PMI and offers computer modeling and simulation, and laboratory experiments as effective ways to study PMI dynamics at the micro-level of organization behavior. Such methods may also lead to an ability to forecast outcomes of specific post-merger integration scenarios.

Details

Advances in Mergers and Acquisitions
Type: Book
ISBN: 978-1-78560-090-6

Keywords

Book part
Publication date: 15 October 2016

Abstract

Details

A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
Type: Book
ISBN: 978-1-78635-389-4

Book part
Publication date: 20 September 2021

Lobat Asadi

This study explores the experiences of five high school–aged youth involved in creative writing and poetry slam performances operated by a nonprofit organization in the city of…

Abstract

This study explores the experiences of five high school–aged youth involved in creative writing and poetry slam performances operated by a nonprofit organization in the city of Houston, Texas. Seeking to understand how poetry may have helped the youth in this study, Multiple Literacies Theory (MLT) (Masny & Cole, 2007) is used as an interpretive tool in this paper. In addition, the literary writing style of bildungsroman, or writing that reflects on one's worldview and personhood through lived experiences, is discussed as part and parcel to the poet's process because of the personal narratives used in their poetry. Narrative inquiry methodology was used in this longitudinal study because it allowed fluid ways of analyzing emergent sociocultural issues faced by the participants, who identified as Black, LGBTIQ, Asian American and also indicated intersectional, marginalized life experiences. It is hoped that this study will outline some of the benefits of art-based education and bildungsroman for marginalized learners, as well as inspire further research into art-based pedagogies and assessments, which may better reflect multiple literacies.

Details

Developing Knowledge Communities through Partnerships for Literacy
Type: Book
ISBN: 978-1-83982-266-7

Keywords

Book part
Publication date: 4 July 2019

Amentahru Wahlrab, Sarah M. Sass and Robert Edward Sterken

“The Need to Disrupt Social Control” discusses three examples: sexual assault, civil rights, and state security, and how all three involve social control forces that promote or…

Abstract

“The Need to Disrupt Social Control” discusses three examples: sexual assault, civil rights, and state security, and how all three involve social control forces that promote or permit the oppression of individuals, groups, and societies. Amentahru Wahlrab, Sarah M. Sass, and Robert Edward Sterken Jr. briefly provide examples of how social control can be disrupted including #MeToo (sexual assault), the American Civil Rights Movement (civil rights), and the Arab Spring (authoritarian regimes) to illustrate how social control has been disrupted in these areas. The chapter illustrates how patriarchal norms allow for sexual assault by those with power within contexts, such as Hollywood, academia, business, and politics. Sexual assault survivors and bystanders often do not report instances of assault due to informal social norms permitting such actions and fear of personal and professional harm.

On a different level, the jail in the American south was one of the most feared institutions for African Americans. It was not uncommon for an African American to never return from what would be a night in the “drunk tank” for a white person. Black Americans stayed “in their place” due to the threat of the jail cell. Finally, the chapter details how tyrants use the full weight of state security forces, including the police and the military, to maintain their control. Fear of security forces is routinely encouraged by arrests, torture, and even disappearance (of people) at the hands of the security forces. “The Need to Disrupt Social Control” concludes that in these cases, social control maintains an oppressive order of some kind, thus social control is understood as a potential negative.

Details

Political Authority, Social Control and Public Policy
Type: Book
ISBN: 978-1-78756-049-9

Keywords

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