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Book review by James W. Bronson. Rob van der Horst, Sandra King-Kauanui, and Susan Duffy, ed., Keystones of Entrepreneurship Knowledge, Malden, MA: Blackwell Publishing, 2005. ISBN 9781405139212

In this article, a franchise model is proposed which integrates aspects of external growth with internally generated growth outcomes of lowered costs and differentiation.

Book review by James W. Bronson. Luca Iandoli, Hans Landstrom, and Mario Raffa, eds. Entrepreneurship, Competitiveness and Local Development. Northampton, MA: Edward Elgar Publishing, Inc., 2007. ISBN 9781847203274

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.

Attempts to establish a decision‐making model by which multinational enterprises (MNEs) front‐end financial target can be evaluated and determined. Explains and defines the financial range. Identifies their strategic concerns in order to do this. Continues by exploring the pattern of front‐end financial target variation and the process of its determination, constructing an international joint venture investment supply‐demand model. Elaborates upon how contingency factors in international operations exert direct impact on this matter and gives some considerations for future research.

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.

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.

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.

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.

The research measures entrepreneurs’ attention with questionnaire rather than psych test. Also, static data rather than longitudinal research is designed to test the hypotheses.

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.

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.

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.

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.

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.

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.

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.

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.

AS WE RETREAT ever deeper into ourselves from the chaos around us—security chains on each door, ‘I spy’ peepholes obtained on mail order through Exchange and Mart in the upper panels, anti‐rape courses for women the latest thing—it is the mildest of consolations to notice that in the world of the once‐silver screen goodies remain after a fashion goodies and baddies are unalterably the people from the other side of the tracks. This, and perhaps only this, can explain the way local cinema managers held on, week after week in some cases, to The Death Wish, in which Charles Bronson plays the average, if also tougher than average, citizen who turns one‐man vigilante to avenge the mugging of his wife and daughter. Bronson is not, of course, at the very best of times the nicest of characters: we recall that in The Stone Killers he was the cop who, had he not been a cop, would have been Public Enemy No. 1. He is said to be in box‐office terms the most profitable actor in the world: as Saigon died, his menacing figure looked down even there from the abandoned cinemas. Eye for an eye moralities are neither new nor localized: but it is instructive that amidst change so pervasive, such attitudes are with us still.