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Open Access
Article
Publication date: 1 October 2024

Karen Brickman, Martin R.W. Hiebl, Martin Quinn and Liz Warren

Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and…

Abstract

Purpose

Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and compliance-related accounting work. This latter work is considered to be the “entry ticket” for accountants serving in advisory roles. This study aims to examine whether the relevance of accountants as advisors to SMEs has been lost.

Design/methodology/approach

Drawing on the resource-based view and applying a qualitative cross-sectional field study, interviews with small businesses in the European craft brewing/distilling sector are the data source.

Findings

The study’s analysis paints a concerning picture of the use of external accountants by SMEs. While not suggesting that accountants are incapable of offering value-adding advice, the findings suggest that the involvement of potentially value-adding accountants by SMEs is rare. The interviewees note that they would not approach their accountants for advice due to the existence of more cost-attractive alternatives. The study finds that external accountants are not imperfectly imitable and can be substituted, particularly by social media and community groups.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the role of accountants in the craft brewing/distilling industry and one of the first to assess empirically the importance of accountants as advisors to SMEs with audit exemptions and to consider the increasing threat of substitution by software. The findings suggest that accountants have lost relevance as advisors to the businesses studied, or have never had much relevance.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Article
Publication date: 12 January 2022

Martin R.W. Hiebl

Abstract

Details

Journal of Accounting & Organizational Change, vol. 18 no. 1
Type: Research Article
ISSN: 1832-5912

Book part
Publication date: 17 December 2008

Susan Clayton

Identities reside not just in objective realities but also in the perceptions of actors and observers, reflecting actual group memberships as well as ideologies about their…

Abstract

Identities reside not just in objective realities but also in the perceptions of actors and observers, reflecting actual group memberships as well as ideologies about their relevance and significance. Salient group identities can influence perceptions of the justice of social events and policies as well as perpetuating intergroup conflicts. This chapter reviews the relationship between psychological perspectives on identity and beliefs about justice, including new data illustrating the relevance of identity to support for animal rights. Experiences that emphasize shared identities between groups may reduce the deindividuation of outgroup members and promote the resolution of intergroup conflicts.

Details

Justice
Type: Book
ISBN: 978-1-84855-104-6

Article
Publication date: 7 November 2016

Lisa Marzano, Karen Ciclitira and Joanna R. Adler

The purpose of this paper is to understand the needs and motivations of incarcerated men who self-harm with no apparent suicidal intent. These have received little attention in…

Abstract

Purpose

The purpose of this paper is to understand the needs and motivations of incarcerated men who self-harm with no apparent suicidal intent. These have received little attention in research and policy, despite men accounting for a high and increasing proportion of self-harm in prisons.

Design/methodology/approach

Semi-structured interviews were conducted with 20 adult male prisoners with a recent history or thoughts of non-suicidal self-harm. The interviews were analysed drawing on principles of thematic analysis and discourse analysis.

Findings

Against a backdrop of early traumatic experiences and more recent adverse events (including prison-related ones), self-harm was described by many as a desperate – but meaningful – coping strategy; both a means of releasing tension, sadness and frustration, and of being heard in an unresponsive system.

Originality/value

These findings echo those of research conducted with women (including women prisoners) who self-harm, but challenge some of the more negative ways in which non-suicidal male prisoner self-harm has been portrayed in the (scant) previous literature. As well as pointing to the need for greater awareness of the complex needs of men in prisons, they underscore the importance of (also) exploring – and perhaps addressing – the issue of self-harm separately from suicide, and of striving to make prisons, as well as prisoners, “healthier” and better able to cope with pressure.

Details

Journal of Criminal Psychology, vol. 6 no. 4
Type: Research Article
ISSN: 2009-3829

Keywords

Content available
Book part
Publication date: 14 November 2016

Robert H. Herz

Abstract

Details

More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

Content available
Book part
Publication date: 14 November 2016

Robert H. Herz

Abstract

Details

More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

Article
Publication date: 13 May 2019

Juan Aguirre, Sindy Chaves and Karen Burban

The purpose of this paper is to identify the actual uses of smartphones for university students while they are in the university, whether in the classroom or outside, to…

Abstract

Purpose

The purpose of this paper is to identify the actual uses of smartphones for university students while they are in the university, whether in the classroom or outside, to facilitate the use of mobile technologies in the university and in classroom activities.

Design/methodology/approach

The site was the main campus of a university with a population of 10,000 undergraduate students; a convenience sample of 370 students was estimated for 246 usable surveys, with 95% confidence interval and 6.12 percent error. The proposed conceptual framework is based on the unified theory of technology acceptance. The instrument was developed on the basis of the literature and it was validated through a qualitative–quantitative process. The data were collected fact-to-face and the analysis consisted of the estimation of a general profile, mean and standard deviation and the development of the ordinal logistic regression model to test the hypothesis. Minitab 16 was the program used for the calculations.

Findings

The instrument was found to be acceptable with a 0.90 α. The uses associated with the academic activities are: p8_1 search what I do not understand in the class, p5_1 read digital books, pdf and other documents, p9_1 study, p11_1 share course information and p2_1 take photos of class blackboard and another type of materials. For non-academic uses, the uses were: p14 calendar, p4 listening to music, p9 telephone calls and p7 interacting with new students. The adaptation of mobiles to university education has to harmonize students’ use, professors’ objections and institutional concerns; therefore, four elements are needed before a decision is made: professors’ training, teaching material development, infrastructure adaptation and a sound plan.

Research limitations/implications

The selection of students was a convenience sample; therefore, the results cannot be extrapolated beyond the sample.

Practical implications

The study clarifies the traditional idea popular in the area, that is, students use the mobile only for entertainment, and suggests ways to managerially deal with the issue in an orderly fashion, by investing in human capital, infrastructure and electronic teaching tools.

Originality/value

The value is that the findings provide some ideas regarding the uses of smartphones for university students while they are in the university; such information can be used to orient strategies to develop educational uses of the smartphone.

Details

Journal of Applied Research in Higher Education, vol. 11 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 9 November 2015

Diane Arrieta and Jacqueline Kern

The purpose of this paper is to examine science, technology, engineering, art and mathematics (STEAM) efforts at Florida Atlantic University’s (FAU) John D. MacArthur Campus…

1246

Abstract

Purpose

The purpose of this paper is to examine science, technology, engineering, art and mathematics (STEAM) efforts at Florida Atlantic University’s (FAU) John D. MacArthur Campus Library (JDM) to share methodologies and ideas with other academic libraries. Recently, there has been an emphasis on and push for science, technology, engineering and mathematics (STEM) education in colleges and universities across the USA as a means for training future work forces and for remaining competitive in global job markets (Land, 2013). FAU in South Florida is a big proponent of STEM and STEAM education (Florida Atlantic University, 2012; Dorothy F. Schmidt College of Arts and Letters, 2013).

Design/methodology/approach

As many librarians and outreach staff strive to remain relevant to their faculty and students with changing technologies (Drewes and Hoffman, 2010), the FAU JDM outreach staff have developed several novel programs that are geared toward the STEAM initiative.

Findings

The Library Outreach Committee at FAU was committed to investigating how they could advance student success through visual arts programming. How can the library help contribute to STEAM education for the students and learning community as a whole? How can the library engage art students? Can the library promote dialogue in arts to the faculty and staff, regardless of their disciplines? This article will describe and discuss the various art outreach programs that the JDM has tested and their outcomes addressing goals toward STEAM education and academic libraries.

Originality/value

The objective in sharing the experiences at the JDM is to spark new and successful program ideas at other academic libraries across the country and abroad and create knowledge in this relatively new area.

Details

New Library World, vol. 116 no. 11/12
Type: Research Article
ISSN: 0307-4803

Keywords

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