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1 – 10 of 66James B. Bronson and James W. Faircloth
In this article, a franchise model is proposed which integrates aspects of external growth with internally generated growth outcomes of lowered costs and differentiation.
Jeff Vanevenhoven, Doan Winkel, Debra Malewicki, William L. Dougan and James Bronson
We offer a theoretical account of how two types of bricolage influence the entrepreneurial process. The first type involves social relationships or physical or functional assets…
Abstract
We offer a theoretical account of how two types of bricolage influence the entrepreneurial process. The first type involves social relationships or physical or functional assets, and thus pertains to an entrepreneurʼs external resources used in the instantiation of operations of a new venture. The second type pertains to an entrepreneurʼs internal resources‐experiences, credentials, knowledge, and certifications‐which the entrepreneur appropriates, assembles, modifies and deploys in the presentation of a narrative about the entrepreneurial process. We argue that both types of bricolage are essential to the success of a venturing attempt.
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Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup and James D. Whitworth
The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl…
Abstract
Purpose
The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.
Design/methodology/approach
Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.
Findings
Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.
Practical implications
When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.
Originality/value
This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.
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Discussion of the 2016 electorate has centered on two poles: results of public opinion and voter surveys that attempt to tease out whether racial, cultural, or economic grievances…
Abstract
Discussion of the 2016 electorate has centered on two poles: results of public opinion and voter surveys that attempt to tease out whether racial, cultural, or economic grievances were the prime drivers behind the Trump vote and analyses that tie major shifts in the political economy to consequential shifts in the voting behavior of certain demographic and geographic groups. Both approaches render invisible a major development since the 1970s that has been transforming the political, social, and economic landscape of wide swaths of people who do not reside in major urban areas or their prosperous suburban rings: the emergence and consolidation of the carceral state. This chapter sketches out some key contours of the carceral state that have been transforming the polity and economy for poor and working-class people, with a particular focus on rural areas and the declining Rust Belt. It is meant as a correction to the stilted portrait of these groups that congealed in the aftermath of the 2016 election, thanks to their pivotal contribution to Trump's victory. This chapter is not an alternative causal explanation that identifies the carceral state as the key factor in the 2016 election. Rather, it is a call to aggressively widen the analytical lens of studies of the carceral state, which have tended to focus on communities of color in urban areas.
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Vincent K. Chong, Isabel Z. Wang and Gary S. Monroe
This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We…
Abstract
This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).
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Wenzhi Zheng, James Bronson and Chunpei Lin
This paper aims to explore the social entrepreneurs’ attention allocation and their resource action that lead to hybrid organization using the paradox theory. Paradox theory…
Abstract
Purpose
This paper aims to explore the social entrepreneurs’ attention allocation and their resource action that lead to hybrid organization using the paradox theory. Paradox theory deepens understandings of the varied nature, dynamics and outcomes of entrepreneurial tensions. This study explores the systematic effects of internal and external attention on both economic and social performance.
Design/methodology/approach
First, theoretically, hypotheses linking different attention allocations to ambidextrous behavior and entrepreneurial performance were formulated. Subsequently, the empirical studies based on Chinese social entrepreneurship were conducted to test the hypotheses.
Findings
The study provides support to the hypotheses showing that external attention is linked to resource acquisition and social performance, while internal attention is linked to resource acquisition and strategic human resource management and thus these ambidextrous behaviors promote both social and economic performance. Furthermore, normal pressure moderates the relations between internal attention and strategic human resource management only.
Research limitations/implications
The research measures entrepreneurs’ attention with questionnaire rather than psych test. Also, static data rather than longitudinal research is designed to test the hypotheses.
Practical implications
Deeper understanding of the attention of social entrepreneurs and resource action can help entrepreneurial outcomes and can potentially contribute to paradox and tension management by entrepreneurial practitioners in China.
Originality/value
Social entrepreneurs’ different attention allocation and related entrepreneurial ambidextrous behavior processes are linked to paradoxical thinking for the first time. The findings of this research can potentially enhance social entrepreneurship paradoxical thinking aimed at preventing mission drift.
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Examines the determinants of International Joint Venture marketing performance in Thailand. Uses the results from a survey of 1047 Thai‐foreign IJVs in Thailand from firms that…
Abstract
Examines the determinants of International Joint Venture marketing performance in Thailand. Uses the results from a survey of 1047 Thai‐foreign IJVs in Thailand from firms that were mainly engaged in agriculture, metal working, electrical and chemical industries. Applies exploratory factor analysis and discriminant analysis to identify these critical determinants as market characteristics, conflict, commitment, marketing orientation and organisational control.
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Adventure learning (AL) programs have strong support in the West but are only emerging in Asia. This study shows a cultural dimension – collectivism (specifically, a preference to…
Abstract
Adventure learning (AL) programs have strong support in the West but are only emerging in Asia. This study shows a cultural dimension – collectivism (specifically, a preference to work in groups) was negatively related to changes in two key teamwork attitudes – task‐participation and social‐support among a group of Asian AL participants. Despite this, absolute mean differences between post‐test and pre‐test scores were positive across the sample. Changes in the two teamwork attitudes predicted similar changes in team‐spirit, which in turn led to changes in organizational‐identification. Results also indicated that too much focus on member maintenance needs could detract from this identification. Overall, AL was shown to have a positive impact on the Asian participants.
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The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…
Abstract
The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.
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Outdoor experiential activities, commonly referred to as adventure learning (AL), have been useful in improving teamwork. This study shows the impact of AL on teamwork attitudes…
Abstract
Outdoor experiential activities, commonly referred to as adventure learning (AL), have been useful in improving teamwork. This study shows the impact of AL on teamwork attitudes that are moderated by two competitive attitudes – the first, Kiasu‐positive (an attitude of diligence that directed effort towards work so as to get ahead of others) led to smaller teamwork attitudinal improvements, while the second, Kiasu‐negative (an attitude that is focussed on preventing others from getting ahead of oneself), led to larger teamwork attitudinal improvements. These competitive attitudes were also examined for their relationships with collectivism and pace of work.
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