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1 – 10 of over 1000
Article
Publication date: 1 September 2000

Wenxian Zhang

Chinese began to arrive in Florida at the turn of the 20th century. Currently there are more than fifty thousand Chinese living in Florida. This article provides information…

Abstract

Chinese began to arrive in Florida at the turn of the 20th century. Currently there are more than fifty thousand Chinese living in Florida. This article provides information resources for scholars and students of Chinese studies, and for people interested in the history of Chinese Americans and Southeast regional studies. It consists of archive papers, books, journal and newspaper articles and Internet resources containing information on Florida and China. The list is arranged by authors’ last names when available.

Details

Collection Building, vol. 19 no. 3
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 1 October 1998

George Laszlo

This is a case study of a Canadian privately‐owned manufacturing organisation having about 200 employees that embarked on its quality journey about two years ago. Their choice to…

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Abstract

This is a case study of a Canadian privately‐owned manufacturing organisation having about 200 employees that embarked on its quality journey about two years ago. Their choice to continue their quality progress beyond ISO 9001 and to adopt the TQM approach is also described. The details provided are accurate and complete, except that the names have been changed to preserve the confidentiality of the organisation due to the strategic nature of the information presented. Further details about the case study may be available from the author.

Details

The TQM Magazine, vol. 10 no. 5
Type: Research Article
ISSN: 0954-478X

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Article
Publication date: 18 July 2023

Thomas Ahrens, Laurence Ferry and Rihab Khalifa

This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for…

Abstract

Purpose

This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. This paper aims to shed light on the institution of budgeting in a democratically elected local government under austerity.

Design/methodology/approach

This paper uses world culture theory, the study of the devolution of cultural authority to individuals and organisations through which they turn into agentic actors. Based on a field study of Newcastle City Council’s (NCC’s) budget-related practices, the paper uses the notion of actorhood to explore the use of fairness in austerity budgets.

Findings

This paper documents how new concerns with fairness gave rise to new local authority practices and gave NCC characteristics of actorhood. This paper also shows why it might make sense for a local authority that is managing austerity budget cuts and cutting back on services to make more detailed performance information public, rather than attempting to hide service deterioration, as some prior literature suggests. This paper delineates the limits to actorhood, in this study’s case, principally the inability to overcome structural constraints of legal state power.

Practical implications

The paper is suggestive of ways in which local government can fight inequality in opposition to central government austerity.

Originality/value

To the best of the authors’ knowledge, this is the first qualitative accounting study of actorhood. It coins the phrase fairness assemblage to denote a combination of various accounting technologies, organisational elements and local government practices.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 1 December 2000

Frank Meyer

238

Abstract

Details

Sensor Review, vol. 20 no. 4
Type: Research Article
ISSN: 0260-2288

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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

Article
Publication date: 16 March 2022

Brendan O'Connell, Meredith Tharapos, Paul De Lange and Nicola Beatson

The purpose of this study is to provide a polemic on the evolution of universities and business schools over the past two decades. During this period, universities have…

Abstract

Purpose

The purpose of this study is to provide a polemic on the evolution of universities and business schools over the past two decades. During this period, universities have increasingly adopted a self-interested stance using business-like practices and behaviours to justify their transformation. The authors provide recommendations aimed at enhancing universities’ contributions and relevance to society, increasing their sustainability broadly defined and better positioning them to help solve wicked problems in a post-COVID-19 world.

Design/methodology/approach

This polemic analyses prior literature relating to the evolution of universities and uses this to generate a framework for ways forward for their improvement.

Findings

The authors argue that the evolution of universities into entities with missions and operations designed to mimic business and commercial imperatives has yielded undesirable outcomes including the muddling of the core mission of universities, alienation of key stakeholders and an excessive focus on income growth. Business schools face a tension between forging their own, unique identities and simultaneously striving to meet university university objectives. We term this “the Business School identity paradox”. The authors contend that the way forward requires senior management to re-discover the essence of what it means to be a university, re-establish collegial decision-making within universities that includes built-in feedback loops and a fundamental emphasis on developing graduates with an enlightened perspective that goes beyond technical skills.

Originality/value

This paper is novel in that it analyses the evolution of the “Enterprise University” some 20 years after this term was first coined and in a radically changed environment following the COVID-19 pandemic. This analysis is also forward-looking as the authors re-imagine universities and business schools by identifying opportunities for renewal and improvement in their focus and societal impact. The authors also develop a schema that identifies major influences on universities and business schools, the impact of COVID-19 and strategies for them post-COVID-19.

Details

Meditari Accountancy Research, vol. 31 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 9 April 2018

Ewan Wright and Hugo Horta

Global participation in higher education has expanded greatly since the late twentieth century. The implications for the cultural, social, and economic fabric of societies have…

Abstract

Purpose

Global participation in higher education has expanded greatly since the late twentieth century. The implications for the cultural, social, and economic fabric of societies have been substantial. To explain transitions from elite to mass higher education systems, theoretical insights from Technical-functionalism, Neo-institutionalism, World Academic System, and Credentialism perspectives have been put forward. It is the contention of this paper that there are emerging and complementary factors driving steadily growing participation in “high-income” universal higher education systems. The paper aims to discuss these issues.

Design/methodology/approach

With reference to Ulrich Beck’s concept of the “risk society”, it is discussed how higher education participation is increasingly a response by young people (and their families) seeking to mitigate heightened instability in work and employment under a “risk regime”. Publicly available data from national and supra-national organisations are used to evidence trends and support the arguments put forward by this paper.

Findings

Participation is perceived as quasi-compulsory to “survive” amid concern that those without higher education attainment are being “left behind” in modern labour markets. This environment has contributed to more students from more diverse backgrounds viewing higher education as the only viable option to secure a livelihood regardless of rising private costs of participation and rising uncertainty over graduate employment outcomes. The expansion of higher education has therefore potentially developed a self-perpetuating dynamic as the perceived cost of non-participation escalates.

Originality/value

It is shown that to better understand higher education participation in “high-income” countries with universal higher education systems, one needs to consider the conceptual idea of “survivalism”, that underlines risk and the vulnerabilities of modern societies.

Details

Asian Education and Development Studies, vol. 7 no. 2
Type: Research Article
ISSN: 2046-3162

Keywords

Content available
Article
Publication date: 14 April 2014

Miri Yemini

237

Abstract

Details

Journal of Entrepreneurship and Public Policy, vol. 3 no. 1
Type: Research Article
ISSN: 2045-2101

Article
Publication date: 15 October 2010

Bernard Sionneau

The paper aims to explain why and how, in the USA, a very particular interpretation of economic liberalism, faring though different historical contexts, has generated, since the…

Abstract

Purpose

The paper aims to explain why and how, in the USA, a very particular interpretation of economic liberalism, faring though different historical contexts, has generated, since the 1970s, a new kind of capitalism whose language, logic, legitimating paradigm and associated practices have become, thanks to “organic intellectuals” and active networks of power and influence, the “newspeak” and compass of chief executive officers from around the world, despite their always direst societal consequences.

Design/methodology/approach

Using history as a support to investigate the domestic and international relations contexts that bore financialized globalization, the paper is strongly located into political sociology. As such, and if we consider that political sociology is the “science of power”, the paper tries to identify precisely the networks of power and influence which transformed a specific interpretation of liberalism and business into a dominant paradigm and specific kind of capitalism, in the USA and the rest of the world. The approach helps to understand which sets of ideas and authors were deemed worth supporting by business and political networks of power and influence and how both sides drew on their reciprocal resources to transform their cosmogonies into dominant paradigms and real politics (corporate and States).

Findings

The paper provides a global but precise understanding of the complex processes that allowed some vested interests to impose their vision of economics and business on a domestic, then world, scale. It also questions the relevancy of that vision according to a presentation of the negative societal externalities the associated policies generated and according to the official investigations that have been conducted on the corporate and banking misdemeanors that it contributed to generate.

Practical implications

The paper illustrates a method of investigation that can be used to develop the “global view”, a prerequisite to making decisions in full knowledge of causes and consequences and thus a means to train future “globally responsible leaders”.

Social implications

By revealing the hidden interests behind financialized globalization and the societal consequences of their power plays, the paper indirectly demonstrates the urgent need for an “alter‐economy” geared to meet the fundamental needs of societies and to preserve their natural environment in the long term.

Originality/value

The paper offers a different perspective on economics and business which is seldom presented in business schools where, owing to the discussed dominant ideology, politics is considered irrelevant to understand business and economics and where the latter are nearly always presented as vectors of good.

Details

Journal of Global Responsibility, vol. 1 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 27 June 2008

Marlene Davies and Bernadette Schlitzer

The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance.

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Abstract

Purpose

The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance.

Design/methodology/approach

Using a wide ranging literature review, the paper looks at the issue of a global corporate governance code of best practice from legal, corporate ownership structure and financial systems perspectives and the consequent/divergence issues that arise.

Findings

The paper supports the hypothesis that the “one size fits all” approach to corporate governance, particularly the Anglo Saxon model, is not necessarily the right approach from a global perspective. Convergence on fundamental features of shareholder protection, independence of directors and establishment of committees may be the preferred way forward.

Practical implications

The acceptance of a global corporate governance code is limited due to the adaptations in the business environment, investor confidence and corporate successes and failures.

Originality/value

The analysis of the framework provides an interesting paper for corporate governance researchers.

Details

Managerial Auditing Journal, vol. 23 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

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