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While spirituality and religion in work (SRW) as an inquiry field has been gaining interest in the popular press, it has only recently been recognized by the academic…
While spirituality and religion in work (SRW) as an inquiry field has been gaining interest in the popular press, it has only recently been recognized by the academic community. Consequently, its relevance to important research and its legitimacy in contributing scholarly work is not ensured. Part of the problem is that many SRW concepts resist being tested with “approved” positivist research models. This paper explores the tension between relevance and legitimacy, focusing on research methods, models, and traditions that may serve both well. It suggests that many methodologies and traditions that support such work already exist. It discusses some of these methods and offers operational blueprints for alternative forms of excellent research. It argues that combining such methodological underpinnings with experimental models and new forms of data representation allows for scholarly work to emerge, thus facilitating SRW's desire to stay true to important research questions while respecting sound research traditions.
This paper is an introduction to the special issue on “The leading edge in research on spirituality and organizations”. The paper discusses some of the issues concerning…
This paper is an introduction to the special issue on “The leading edge in research on spirituality and organizations”. The paper discusses some of the issues concerning the outer world of worldly activities and the inner world of spirituality and religion in modern Western society, with particular emphasis on how this affects organizations. The aims of the special issue are put forward and the papers within it are briefly discussed.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
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.
John McGee's 1958 paper, “Predatory Price Cutting: The Standard Oil (NJ) Case,” has had an astonishing influence on both antitrust policy in the United States and economic…
John McGee's 1958 paper, “Predatory Price Cutting: The Standard Oil (NJ) Case,” has had an astonishing influence on both antitrust policy in the United States and economic lore. McGee argued that predatory pricing is irrational and his analysis of the Standard Oil Company Matter, decided in 1911, led him to conclude that the Record in this case does not show that Standard Oil engaged in predatory pricing. This single publication appears to serve as a foundation of the U.S. Supreme Court's position on the issue of predatory pricing, as well as the assertion by many economists that predatory pricing is irrational and rarely occurs.
Numerous arguments have been advanced during the past 25 years that predatory pricing can be a rational strategy. As to McGee's empirical findings, there has been no re-examination of the Record of the Standard Oil case to determine the validity of his finding that the trial “Record” does not support the claim that Standard Oil engaged in predatory pricing.
We examined this Record and have found that the trial Record contains considerable evidence of predatory pricing by Standard Oil. Therefore, the Record does not support McGee's conclusion that Standard Oil did not engage in predatory pricing.
Thus, the decisions of the Supreme Court in recent years, as well as the opinions of many economists, concerning predatory pricing are not consistent with either current theory or the empirical record.
This article examines the early post-World War II civil rights organizing of black women radicals affiliated with the organized left. It details the work of these women in…
This article examines the early post-World War II civil rights organizing of black women radicals affiliated with the organized left. It details the work of these women in such organizations as the Civil Rights Congress and Freedom newspaper as they fought to challenge the unjust conviction and sentencing of black defendants caught in the racial machinations of U.S. local and state criminal justice systems. These campaigns against what was provocatively called “legal lynching” formed a cornerstone of African American civil rights activism in the early postwar years. In centering the civil rights politics and organizing of these black women radicals, a more detailed picture emerges of the Communist Party-supported anti-legal lynching campaigns. Such a perspective moves beyond a view of civil rights legal activism as solely the work of lawyers, to examining the ways committed activists within the U.S. left, helped to build this legal activism and sustain an important left base in the U.S. during the Cold War.
Library automation has both tested the educational preparation of librarians and created new educational demands. Four major consultants—James E. Rush, Jose‐Marie Griffiths, Wilson M. Stahl, and Rob McGee—discuss the competencies currently required of professional librarians, consider the extent to which new graduates and working librarians possess these qualifications, and identify methods by which organizations and individuals can realize the goal of professional competence. In addition to addressing formal educational programs, the consultants place a great deal of emphasis on continuing education. Continuing education must become a job requirement; library managers must be responsible for creating, encouraging, and supporting such opportunities for individuals and the total organization.
Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as…
Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category.
Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions in a survey that was distributed to 485 students and faculty members at the University of Exeter in England to determine the relative seriousness of each act. They were asked to select a number from 1 (never justifiable) to 10 (always justifiable) to show the extent of their agreement or disagreement with the commission of the six acts. The goal was to determine how serious tax evasion was compared to other acts that might be considered unethical. One-sample t-test and one-way analysis of variance (ANOVA) methods were used for the data analysis.
The results of the study show that the act considered least serious was paying cash for services to avoid tax followed in order of seriousness by avoiding a fare on public transport, cheating on taxes if you have a chance, buying stolen goods, claiming benefits without entitlement and, with least justification, accepting a bribe in the course of one’s duty. Some interesting results emerged by examining the responses of different groups. Like other studies, the results indicate older groups tend to have a higher respect for the law than younger ones. This was true for the cheating on taxes possibility, but the 30-49 years age group were more opposed than the other two groups to paying cash for services to avoid taxes. In terms of gender, females were significantly more opposed than males to cheating on taxes if you have a chance. The respondents who are married were more opposed to the six acts, including of course, the two tax ones, than non-married persons. There was also evidence that the level of higher education makes a difference to individuals’ opinions.
This is an important study in relation to England. It is the first study to do so. The relative seriousness of tax evasion is compared to other offenses. Mean scores are used to rank the various offenses in terms of relative seriousness. Various demographics are also examined to see whether some groups view tax evasion as more serious than other groups. Those demographics included gender, age, academic major, education level and marital status.
Devotes the entire journal issue to managing human behaviour in US industries, with examples drawn from the airline industry, trading industry, publishing industry, metal products industry, motor vehicle and parts industry, information technology industry, food industry, the airline industry in a turbulent environment, the automotive sales industry, and specialist retailing industry. Outlines the main features of each industry and the environment in which it is operating. Provides examples, insights and quotes from Chief Executive Officers, managers and employees on their organization’s recipe for success. Mentions the effect technology has had in some industries. Talks about skilled and semi‐skilled workers, worker empowerment and the formation of teams. Addresses also the issue of change and the training that is required to deal with it in different industry sectors. Discusses remuneration packages and incentives offered to motivate employees. Notes the importance of customers in the face of increased competition. Extracts from each industry sector the various human resource practices that companies employ to manage their employees effectively ‐ revealing that there is a wide diversity in approach and what is right for one industry sector would not work in another. Offers some advice for managers, but, overall, fails to summarize what constitutes effective means of managing human behaviour.