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1 – 10 of 21G. Steven McMillan and Debra L. Casey
The purpose of this paper is to examine the nature and development of industrial relations as a field of study. This paper employs bibliometric and social network analyses to…
Abstract
The purpose of this paper is to examine the nature and development of industrial relations as a field of study. This paper employs bibliometric and social network analyses to examine the scholarly work published in the top industrial relations journals over the past 40 years. By examining the citation and co-citation patterns at the journal level and the article level, it is possible to empirically describe the field of industrial relations in terms of its parameters and its “paradigms” – the generally agreed on sets of research questions and methodologies – at different time periods throughout its development. Our findings illustrate that the intellectual base of the industrial relations field has moved from a more traditional, applied labor economics view of industrial relations to a broader “employment relations” view of the field.
Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Steven L. Gill and Brett S. Kawada
This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United…
Abstract
This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on the choice of a taxation specialization over other accounting fields is the fascination and interest created as part of the initial taxation course in the student’s undergraduate education. This finding echoes prior research on how to motivate pre-business students toward accounting as a major area of study. The authors find that the challenging nature of the initial tax course and potential differences in future career options do not deter students from taxation. Other driving forces for pursing taxation include perceptions of entry-level and long-term compensation, long-term career opportunities, and having an interesting and challenging career. This study can be of interest to academic institutions, public accounting recruiters, and the accounting profession in general as it highlights the meaningful role each can play in encouraging accounting students to pursue taxation as a profession.
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Robust political economy (RPE) is a research program that combines insights from Austrian economics and public choice to evaluate the performance of institutions in cases of…
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Robust political economy (RPE) is a research program that combines insights from Austrian economics and public choice to evaluate the performance of institutions in cases of limited knowledge and limited altruism, or “worst-case scenarios.” Many critics of RPE argue that it is too narrowly focused on the bad motivations and inadequacies of social actors while smuggling in classical liberal normative commitments as part of a purported solution to these problems. This chapter takes a different tack by highlighting the ways that RPE as currently understood may not be robust against particularly bad conduct. It suggests that depending on the parameters of what constitutes a worst-case scenario, classical liberal institutions, especially a minimal state, may turn out to be less robust than some conservative or social democratic alternatives.
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