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1 – 10 of 125Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills
This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…
Abstract
Purpose
This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?
Design/methodology/approach
The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.
Findings
The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).
Research limitations/implications
It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.
Practical implications
The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.
Social implications
The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.
Originality/value
In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.
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Antje Bruesch and Martin Quinn
While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed…
Abstract
Purpose
While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.
Design/methodology/approach
The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.
Findings
The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.
Research limitations/implications
This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.
Originality/value
An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.
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Paul McGivern, Mark Mierzwinski and Edward Stupple
An estimated 1.2 million students gamble, equating to approximately two in every three students. In the UK, university students have reached the legal age to gamble; many have…
Abstract
Purpose
An estimated 1.2 million students gamble, equating to approximately two in every three students. In the UK, university students have reached the legal age to gamble; many have received significant sums of financial support and will be responsible for managing their own finances. Some UK universities have acknowledged that students engage in gambling activity and the need to provide gambling-related support. However, more research is needed to better understand student gambling activities and how universities can optimise provision of support. The purpose of this study was to enhance this understanding.
Design/methodology/approach
A total of 210 university students completed an online survey to provide details of their gambling behaviour and views on the types of support that they felt would best support students.
Findings
Both gambling and non-gambling students reported a preference for specialised gambling-related support within student services without the requirement for gambling-focused workshops (p < 0.01). Follow-up analysis revealed a significantly greater proportion of females did not gamble (p < 0.01), that males spent more money when gambling (p < 0.01) and were higher risk gamblers than females (p < 0.01).
Originality/value
These results provide evidence for gambling support to feature overtly as part of university support and well-being services.
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Martin Kelly and Patricia Larres
Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…
Abstract
Purpose
Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.
Design/methodology/approach
Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.
Findings
Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.
Originality/value
This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.
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The purpose of this paper is to investigate the ending of fee-free higher education in Australia for overseas students in the 1980s, and the ways in which the government managed…
Abstract
Purpose
The purpose of this paper is to investigate the ending of fee-free higher education in Australia for overseas students in the 1980s, and the ways in which the government managed the diplomatic relationships that were affected by this policy shift. The introduction of fee-free higher education in Australia in 1974 was incredibly popular, and the end of the program in the late 1980s created difficulties for individuals, families and diplomatic relationships.
Design/methodology/approach
Using a mix of secondary sources and archival documents, this paper has a historiographical element, and an element of analysis.
Findings
This research finds that the ending of fee-free education created significant diplomatic issues with a number of Australia’s regional neighbours. It also created issues for individual students and families. The solution to these problems was, in large part, a scholarship scheme called the Equity and Merit Scholarship Scheme (EMSS). The EMSS was designed, in part, to address the issues created by the end of the fee-free program. However, the design of the scholarship scheme also created its own diplomatic issues with a different cohort of nation states.
Originality/value
There is limited scholarly research into the history of international education policy in Australia. This research draws on the work of some scholars of international scholarships, as well as historians of universities and education more broadly. This research adds to a growing body of work in the field of Australian international education history.
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Elizabeth A. Whalen, John T. Bowen and Seyhmus Baloglu
This research explores differences in consumer behavior across generational cohorts, particularly focusing on customer loyalty. With Millennials becoming the largest generational…
Abstract
Purpose
This research explores differences in consumer behavior across generational cohorts, particularly focusing on customer loyalty. With Millennials becoming the largest generational cohort, it is crucial to understand loyalty variations, given that many loyalty programs were established during the Baby Boomer era. This study investigates two vital aspects for hotel companies aiming to enhance guest loyalty: antecedents to loyalty and loyalty program design.
Design/methodology/approach
In part 1, a loyalty model was tested using corporate social responsibility (CSR), personalization, brand identity, and trust as antecedents for customer loyalty in full-service hotels. The study developed models for the overall sample and each generational cohort. Part 2 explored generational preferences regarding commonly offered hotel loyalty program benefits.
Findings
The study revealed no significant differences across generational cohorts in the loyalty model. Antecedents had similar effects on loyalty creation across all three cohorts. In part 2, the four most desired benefits for all generations were upgrades, customized service, late check-out, and empathetic employees.
Practical implications
This research supports Millennials' loyalty to hotels and highlights the importance of benefits that offer immediate advantages during a stay, such as upgrades, late check-out, empathetic employees, and personalization. These findings emphasize the need for loyalty program designs that provide faster rewards and personalization options.
Originality/value
This study pioneers the examination of hotel customer loyalty models across three generations and evaluates loyalty benefits across these cohorts. The results hold significance for researchers and practitioners in the field.
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This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common…
Abstract
Purpose
This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.
Design/methodology/approach
In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.
Findings
The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.
Originality/value
This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.
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John Kwaku Amoh, Kenneth Ofori-Boateng, Randolph Nsor-Ambala and Ebenezer Bugri Anarfo
This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.
Abstract
Purpose
This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.
Design/methodology/approach
To achieve this objective, this study employed the structural equation modelling (SEM) strategy and maximum likelihood (ML) estimation method on selected quarterised data from 1996 to 2020.
Findings
The study found that tax evasion has a positive impact on GDP per capita and urbanisation but a negative impact on the Economic Freedom of the World Index (EFWI). The study revealed that corruption has a positive relationship with GDP per capita but relates with EFWI inversely. Finally, the study found that institutional quality moderates the nexus between tax evasion and corruption and economic development.
Social implications
The findings imply that the quality of state institutions has a significant impact on the government's ability to control tax evasion and corruption in order to drive economic development.
Originality/value
One novelty of the study is the examination of the combined effects of tax evasion and corruption as exogenous variables in a single econometric model. Again, to moderate the multivariate relationships of the study, the principal component analysis (PCA) was used to create an institutional quality index. The study recommends that policymakers implement comprehensive tax evasion and corruption reduction strategies simultaneously in order to increase tax revenues for economic development and SDGs achievement.
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David Dyason, Peter Fieger and John Rice
The New Zealand city of Christchurch provides a leading example of post-disaster rebuilding in a Central Business District (CBD) area. In its rebuilding programme, the city has…
Abstract
Purpose
The New Zealand city of Christchurch provides a leading example of post-disaster rebuilding in a Central Business District (CBD) area. In its rebuilding programme, the city has given emphasis to the greening of hospitality and traditional retail space through a combination of development of shared pedestrian spaces (with traffic exclusion and calming) and the integration of greening within the streetscape design. This paper aims to assess whether the development of greened pedestrian areas leads to higher retail spending and, thus, retail rental rates.
Design/methodology/approach
This study uses pedestrian movement data collected from several CBD locations, as well as spending data on retail and hospitality, to assess relationships between pedestrian movements and spending. This study explores retail spending in greened pedestrian shared spaces, and explores how this differs from retail spending in traditional street areas within the Christchurch CBD.
Findings
Spending patterns are location-related, depending on the characteristics of pedestrian space in the selected area. Greened shared pedestrian areas have the highest spending per measured pedestrian for retail and hospitality, whereas traditional street areas have lower spending for retail and hospitality per measured pedestrian, demonstrating the benefits in redeveloped central city areas.
Originality/value
The scope of smart data continues to develop as a research area within urban studies to develop an open and connected city. This research demonstrates the use of innovative technologies for data collection, use and sharing. The results support commercial benefits of greening and pedestrianisation of retail and hospitality areas for CBDs and providing an example for other cities to follow.
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Vimal Kumar, Elizabeth A. Cudney, Ankesh Mittal, Ajay Jha, Neeraj Yadav and Ali Al Owad
New product development (NPD) is necessary for business sustenance and customer satisfaction. Six Sigma and Design for Lean Six Sigma (DLSS) efficiently employ the repetitive…
Abstract
Purpose
New product development (NPD) is necessary for business sustenance and customer satisfaction. Six Sigma and Design for Lean Six Sigma (DLSS) efficiently employ the repetitive stages for NPD, leading to quality performance and profitability. This study aims to map the quality performance through NPD attributes through the Lean methodology.
Design/methodology/approach
The data on NPD were collected from 267 respondents from manufacturing companies to map the relationship between Six Sigma and DLSS for NPD. Confirmatory factor analysis was employed to confirm model fit, while structural equation modeling was employed to analyze the empirical data for framework testing. The study included nine variables and fourteen hypotheses identified from the literature.
Findings
The statistical results of this study show that NPD attributes such as innovation, marketing, organization, customer, product and technology positively influence the Lean Six Sigma structured improvement process (LSSSIP) and DLSS. Moreover, integrating these attributes in Lean planning enhance quality performance. This empirical investigation's findings indicate that ten of the 14 hypotheses were supported, giving the study a strong foundation.
Research limitations/implications
The data collection was limited to northern India; therefore, the results may not be generalizable to other areas of the world.
Practical implications
NPD involves handling technical issues and factors such as cost, operational bottlenecks, economic changes, competitors' strategy and company policy. This study helps understand the various NPD parameters and their relationship to Lean, which enables an effective NPD implementation strategy.
Originality/value
The current philosophy of NPD calls for a concurrent engineering approach; therefore, the entire organization must be part of this process. This study uses the holistic framework by optimizing NPD with Lean Six Sigma (LSS) principles. The study is unique in that, to date, research does not integrate NPD attributes with the objectives of LSS to develop an efficient NPD implementation strategy.
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