Search results

Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data into useful information. This limited understanding creates a gap between what accountants can do and what accountants should do to assist in Big Data information governance. The study aims to bridge this gap in two ways.

First, the study introduces a model of the Big Data life cycle to explain the process of converting Big Data into information. Knowledge of this life cycle is a first step toward enabling accountants to engage in Big Data information governance. Second, it highlights informational and control risks inherent to this life cycle, and identifies information governance activities and agents that can minimize these risks.

Because accountants have a strong ability to identify the informational and control needs of internal and external decision-makers, they should play a significant role in Big Data information governance.

This model of the Big Data life cycle and information governance provides a first attempt to formalize knowledge that accountants need in a new field of the accounting profession.

Job loss and long-term unemployment can have pervasive negative impacts on well-being. At its most extreme, unemployment is accompanied by feelings of shame, humiliation, insecurity, and worthlessness, as well as damage to cherished identities and narratives of self. Scholars have investigated how the unemployed attempt to repair these damaged identities, but little is known about how network members participate in the identity reconstruction process. Social support has been shown to ameliorate the negative psychological effects of unemployment, but studies have also found that the unemployed are reluctant to ask for assistance and often perceive network members as a source of stress rather than as a source of support. To understand why social support can be experienced both positively and negatively by the unemployed, we draw upon 84 in-depth qualitative interviews with men and women who experienced unemployment during the extended economic downturn associated with the Great Recession. We find that social support ameliorates unemployment when it bolsters identities important to recipients, and exacerbates unemployment when it undermines such identities. We also show how the unemployed respond to identity-threatening support: by avoiding it, rejecting it, or reframing it as reciprocity. Our analysis contributes new insights into the relationship between social support and identities, as well as a deeper understanding of the noneconomic costs of the slow economic recovery following the Great Recession.

The purpose of this paper is to first articulate and then illustrate a descriptive theoretical model of documentation (i.e. document creation) suitable for analysis of the experiential, first-person perspective.

Three models of documentation in the literature are presented and synthesized into a new model. This model is then used to understand the findings from a phenomenology-of-practice study of the work of seven visual artists as they each created a self-portrait, understood here as a form of documentation.

A number of themes are found to express the first-person experience of art-making in these examples, including communicating, memories, reference materials, taking breaks and stepping back. The themes are discussed with an eye toward articulating what is shared and unique in these experiences. Finally, the themes are mapped successfully to the theoretical model.

The study involved artists creating self-portraits, and further research will be required to determine if the thematic findings are unique to self-portraiture or apply as well to art-making, to documentation generally, etc. Still, the theoretical model developed here seems useful for analyzing documentation experiences.

As many activities and tasks in contemporary life can be conceptualized as documentation, this model provides a valuable analytical tool for better understanding those experiences. This can ground education and management decisions for those involved.

This paper makes conceptual and empirical contributions to document theory and the study of the information behavior of artists, particularly furthering discussions of information and document experience.

This chapter uses the theory of complex systems as a conceptual lens through which to compare the work of Friedrich Hayek with that of Vincent and Elinor Ostrom. It is well known that, from the 1950s onwards, Hayek conceptualised the market as a complex adaptive system. It is argued in this chapter that, while the Ostroms began explicitly to describe polycentric systems as a class of complex adaptive system from the mid-to-late 1990s onwards, they had in fact developed an account of polycentricity as displaying most if not all of the hallmarks of organised complexity long before that time. The Ostromian and Hayekian approaches can thus be seen to share a good deal in common, with both portraying important aspects of society – the market economy in the case of Hayek, and public economies, legal and political systems, and environment resources in the case of the Ostroms – as complex rather than simple systems. Aside from helping to bring out this aspect of the Ostroms’ work, using the theory of complex systems as a framework for comparing the Hayekian and Ostromian approaches serves two other purposes. First, it can be used to show how one widely criticised aspect of Hayek’s theory of society as a complex system, namely his account of cultural evolution via group selection, can be strengthened by an appeal to the work of Elinor Ostrom. Second, it also helps to resolve a tension – ultimately acknowledged by the Ostroms themselves – between some of their explicit methodological pronouncements and the actual, substantive approach they adopted in their analysis of polycentric systems.

The purpose of this paper is to explore the roles of identities in entrepreneurial processes during the development of a new market. Two research questions are used: How do the founder’s identity, corporate identity and market identity interact as a new market is developing, and what are the functions of identity in the entrepreneurial process?

This qualitative research is grounded in a study of multiple cases, from which five Swedish start-ups have been selected. Interviews were conducted with the founders at several points in time and accompanied by observations of websites, media performance, policy documents and commercial material. Analysis was conducted in an iterative process between empirics and theory.

The findings show how identities develop in entrepreneurs, firms and the market and how the interactions between these three levels of identity affect the development of each. The authors recognize and discuss three functions of identity: a constructing function, in which identity is used to create a new firm and market; a guiding function, which navigates between identities by imposing identity work on founders, firms and markets; and a configuring function, which takes part in shaping contexts.

This paper opens a space for future research on identities to advance understandings of how new firms and markets are developed. Investigating identity shows the importance of context to entrepreneurial processes. This points towards a need for researching different contexts, but also to the potential limited value of this study.

The paper offers guidance to founders and managers in understanding and navigating different identities. Founders and managers are provided with a set of critical questions, which aim to assist when managing identity-related concerns.

There is a vast amount of literature on the development of companies and markets, yet start-ups in new markets operate in different contexts and face different challenges that we know less about. This paper targets the latter and proposes identity as a useful lens for understanding the dynamics between entrepreneurs, start-ups and the new market.

Currently there is a lack of evidence existing on technology specifically to support students with emotional-behavior disorder (EBD) in schools (Fitzpatrick & Knowlton, 2009). However, assistive technology (AT) considerations for all students with an Individualized Education Program (IEP) must still occur. Evidence exists that technology can compensate for students with other identified disabilities and while the specific research of students with EBD is lacking, students with disabilities, in general, appear to benefit from the support of technology. This chapter discusses how technology supports access to the general education curriculum for student with EBD in the academic areas of reading, writing, and math as well as supports self-management. Resources for free AT are also highlighted.

Students with learning disabilities are ever-present in schools today and so is the technology to support these students. Assistive technology supports students with learning disabilities (LD) in terms of access and success in general education and special education settings. This chapter will discuss the challenges students with learning disabilities may face in school and the assistive technology educators can use to help address these challenges. Specifically, this chapter pays particular attention to assistive technology to support core content areas (e.g., literacy and mathematics) as well as organization and self-management.

Since Baumol (1990), the economic literature has distinguished between two broad categories of entrepreneurship: productive and unproductive. The purpose of this paper is to introduce another subcategory: indirectly productive entrepreneurship. Sometimes, profit-seeking entrepreneurs allocate their talents to indirectly productive activities to mitigate the new costs market participants endure as a result of a government regulation. The resources used to mitigate these costs must be diverted from other uses.

This paper uses the example of cell phone storage outside New York City’s high schools to illustrate an indirectly productive entrepreneurial activity that mitigates the inefficiencies or costs created by a regulation. These costs and the resulting entrepreneurship would not have arisen absent the regulation.

These profit opportunities do not result from market entrepreneurial errors or successes but emerge from inefficiencies or unintended consequences produced by government regulations. When evaluating such entrepreneurship, the question is whether such regulation is desirable from an efficiency viewpoint because such entrepreneurship, while making such regulation less inefficient or less costly, diverts resources from other lines of production.

This paper identifies a new category of entrepreneurship: indirectly productive entrepreneurship. This paper also shows that government regulation often deters productive entrepreneurship. However, under some circumstances, regulation can indirectly encourage productive entrepreneurship by creating artificial profit opportunities that would not have existed otherwise.

The purpose of this paper is to test whether self-verification striving serves as an individual difference antecedent of emotional labor and explore whether various emotional labor tactics acted as mediating mechanisms through which self-verification striving relates to employee outcomes.

The sample used in this paper consisted of supervisor–subordinate dyads working in six hotels in South Korea and used multi-level analyses and the Monte Carlo method to test the research hypotheses presented in this paper.

Self-verification striving was positively and directly related to job performance as well as two out of three forms of emotional labor (i.e. the expression of naturally felt emotions and deep acting). Self-verification striving also indirectly related to job satisfaction through the expression of naturally felt emotions and indirectly related to job performance through deep acting.

The findings of this paper suggest that organizations should consider self-verification striving as an employment selection criterion and provide training programs to help their customer service employees engage in appropriate types of emotional labor.

This paper is the first to explore the underlying mechanisms through which self-verification striving relates to employee outcomes. It also empirically bolsters the notion that expressing naturally felt emotions is an important means of authentic self-expression that positively contributes to job satisfaction. Further, the authors found that self-verification striving positively relates to job performance partially through deep acting. Moreover, they have shown that self-verification striving, as an individual differences variable, is an antecedent of different types of emotional labor.