Search results

1 – 10 of 61
To view the access options for this content please click here
Book part
Publication date: 23 November 2016

Jennifer C. Coats and Frederick W. Rankin

Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no…

Abstract

Purpose

Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no quantifiable evidence supports this claim.

Methodology/approach

We design an experiment to explore the superior’s choice between delegation and information elicitation. We also examine the effect of the superiors’ choice on the amount of effort provided by subordinates to gather decision-facilitating information.

Findings

We find that, compared to economic predictions, superiors delegate less often than they should. Subordinates exert lower effort when superiors elicit information than when superiors delegate the decision to them. As a result, superiors earn lower profit when they elicit information than when they delegate decision-making authority.

Research implications

Our empirical evidence supports two main tenets espoused in the literature on the allocation of decision rights. First, the evidence of under delegation contributes to the literature which maintains that superiors’ tendency to under-delegate leads firms to become overly centralized.

Originality/value

By designing a novel experimental, we identify systematic ways in which behavior deviates from economic theory and contribute to the discussion on how firms utilize information. In particular, under delegation prevents firms from exploiting economies that arise from local capabilities and task specialization, and results in forgone profits.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Keywords

To view the access options for this content please click here
Book part
Publication date: 23 November 2016

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

To view the access options for this content please click here
Book part
Publication date: 29 March 2016

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

To view the access options for this content please click here
Book part
Publication date: 13 August 2018

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78756-440-4

To view the access options for this content please click here
Book part
Publication date: 3 July 2017

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

To view the access options for this content please click here
Book part
Publication date: 28 September 2020

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

To view the access options for this content please click here
Book part
Publication date: 20 October 2017

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

To view the access options for this content please click here
Book part
Publication date: 25 July 2019

Shelley Price-Williams, Pietro Sasso and Roger “Mitch” Nasser Jr

The origin of the learning community, in higher education in the US, began over a century ago. In contemporary higher education, living-learning communities (LLCs) have…

Abstract

The origin of the learning community, in higher education in the US, began over a century ago. In contemporary higher education, living-learning communities (LLCs) have become a strategic way to foster student development, engagement, and success as well to advance key tenets of diversity and inclusion. Within this work, a historical narrative of the learning community is provided, in addition to a discussion of relative student development theory. Finally, this chapter positions diversity and inclusion as central to this educational intervention and frames the utility of this student engagement model within the Dynamic Student Development Metatheodel, a modern theory of student success and development.

Details

Strategies for Facilitating Inclusive Campuses in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-065-9

Keywords

To view the access options for this content please click here
Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

To view the access options for this content please click here
Book part
Publication date: 25 July 2019

Pietro Sasso, Roger “Mitch” Nasser Jr. and Shelley Price-Williams

Bridge programs constitute institutionalized interventions to provide equitable educational opportunities for low-income, first-generation, and disadvantaged traditional…

Abstract

Bridge programs constitute institutionalized interventions to provide equitable educational opportunities for low-income, first-generation, and disadvantaged traditional undergraduate students (Gullatt & Jan, 2003). These are typically pre-college transition programs that serve to facilitate college access and readiness. This chapter discusses the role of bridge programs at American colleges and universities and the recommends integration of the Dynamic Student Development Metatheodel (DSDM) student success model (Frederick, Sasso, & Barratt, 2015). This chapter outlines the typology of bridge programs at the federal, state, and campus levels and highlights the target populations of these programs. Evaluation and outcomes regarding the efficacy of these programs are also highlighted. Implications and considerations for practice are provided integrating specific constructs from the DSDM to inform the further development of bridge programs to increase student development.

Details

Strategies for Facilitating Inclusive Campuses in Higher Education: International Perspectives on Equity and Inclusion
Type: Book
ISBN: 978-1-78756-065-9

Keywords

1 – 10 of 61