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In this chapter I attempt to merge Athens’ conception of domination as a complex interactionist concept with Goffman’s notion of demeanor and deference as lynchpins of dramaturgical analysis. I ground the merger in an analysis of metaphorical duel between a superordinate and subordinate in the TV show Mad Men. The examination of this metaphorical dual also implies a connection between a radical interactionism as defined by Athens and a radical dramaturgy informed by Athens’ conception of domination. In particular, I propose an examination of civil domination within institutionalized settings in which use of shared pasts and concomitant acts of demeanor and deference enhance the construction of domination between superordinates and subordinates. The fictional representation of a metaphorical duel in the television show Mad Men depicts a struggle for control in which the superordinate demands that a willful subordinate sign a contract which will bind the subordinate to a particular place for an extended period of time. The examination of events leading to signing reveals a complex weave of social acts that combines the force of domination with the artistry of demeanor and deference.

Stakeholders are typically described as those who may affect or be affected by the actions of a firm. The purpose of this chapter is to present an argument that stakeholder theory should pay specific regard to what I term marginal stakeholders, that is, parties affected by a firm’s actions but who nevertheless have no actual or foreseeable influence to shape its strategic goals. Several key proponents of stakeholder theory maintain that these groups are not legitimate stakeholders and therefore do not warrant consideration. For example, marginal groups are routinely excluded from discussions of stakeholder fairness. Alternatively, theorists presume that advocates with leverage will protect these groups, or appeals to human rights will be sufficient. In contrast, I contend that there are cases where the firm has benefitted, but identifiable and discrete stakeholders have been negatively affected by corporate action in an environment where rights are ignored or there is no significant legal recourse. Drawing on foundational literature on fairness and insights from social psychology, I conclude that fully realized stakeholder theory means that a corporation has to consider its duties to all those affected by the impact of a firm, including the powerless.

Microfoundational research increasingly strives to examine the interlinkages between various higher- and lower-level structures. To better capture microfounded change processes, I develop the multi-dimensional concept of institutional entrepreneurs’ skills that defines actors’ abilities to enhance institutional change. By a systematic literature review on institutional entrepreneurship, I identify seven institutional entrepreneurs’ skill dimensions: (i) analytical skills, (ii) empathic skills, (iii) framing skills, (iv) translational skills, (v) organizational skills, (vi) tactical skills, and (vii) timing skills. The established concept provides opportunities for future microfoundational research by examining the formation and the application of the seven skill dimensions.

I examine patterns of making or deferring strategic repatriations that firms can use to either meet analysts' forecasts or defer to maintain future reported earnings flexibility. First, I examine the extent to which firms repatriate earnings from high foreign tax subsidiaries to decrease US tax expense, resulting in increased net income and lower cash taxes. Using federal tax return information, I find evidence that firms strategically repatriate these earnings to meet or beat current analysts' forecasts. Next, I find evidence that firms that are able to obtain current year tax reductions defer these repatriations in an attempt to build cookie-jar reserves. Lastly, I find that firms do not disclose high foreign tax repatriations (HTRs), even when required by SEC rules. This study contributes to the earnings management, tax avoidance, and disclosure literature by examining a discretionary tax planning strategy.

Prior to the passage of the 20th amendment to the US Constitution in 1920, several states had extended the suffrage to women. Helen Laura Sumner (later Woodbury), a student of John R. Commons at Wisconsin, undertook a statistical study of the political, economic, and social impacts of the granting of voting rights to women in the state of Colorado, and subsequently defended the results against numerous attacks. In this paper, we present a brief account of the struggle for women’s equality in the extension of the suffrage and examine Sumner’s critical analysis of the evidence as to its effects, as well as the counterarguments to which she responded.

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.

We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.

This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?

This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.

Purpose – This chapter offers an integrative review of psychological and neurobiological differences between younger and older adults that might impact economic behavior. Focusing on key health economic challenges facing the elderly, it offers perspectives on how these psychological and neurobiological factors may influence decision-making over the life course and considers future interdisciplinary research directions.

Methodology/approach – We review relevant literature from three domains that are essential for developing a comprehensive science of decision-making and economic behavior in aging (psychology, neuroscience, and economics), consider implications for prescription drug coverage and long-term care (LTC) insurance, and highlight future research directions.

Findings – Older adults face many complex economic decisions that directly affect their health and well-being, including LTC insurance, prescription drug plans, and end of life care. Economic research suggests that many older Americans are not making cost-effective and economically rational decisions. While economic models provide insight into some of the financial incentives associated with these decisions, they typically do not consider the roles of cognition and affect in decision-making. Research has established that older age is associated with predictable declines in many cognitive functions and evidence is accumulating that distinct social motives and affect-processing profiles emerge in older age. It is unknown how these age differences impact the economic behaviors of older people and implies opportunities for path-breaking interdisciplinary research.

Originality/value of the chapter – Our chapter looks to develop interdisciplinary research to better understand the causes and consequences of age-related changes in economic decision-making and guide interventions to improve public programs and overall social welfare.

Project Censored/Media Freedom Foundation, a 35-year old media research group originally based at Sonoma State University, now operates in cooperation with over 30 college and universities worldwide. The Project encourages college instructors to use and validate independent news stories as part of student classroom research assignments. The 25 most important validated news stories are published annually in the Censored yearbooks from Seven Stories Press (see www.projectcensored.org/ for more details).