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Summarizes the main hypotheses used in previous research on dividend policy and reports a study of patterns in dividend payouts/growth using neural networks as a data mining technique. Discusses the properties of neural networks, recognizes that they are unsuitable for hypothesis testing and uses sensitivity analysis on 1992‐1997 data from 201 US firms. Presents the results, which do not outperform a previous model based on factor analysis, finds no significant nonlinear relationship in the data; but shows that dividend variability is sensitive to input variables, especially dividend growth.

This paper examines the determinants of corporate dividend policy in Jordan. The study uses a firm‐level panel data set of all publicly traded firms on the Amman Stock Exchange between 1989 and 2000. The study develops eight research hypotheses, which are used to represent the main theories of corporate dividends. A general‐to‐specific modeling approach is used to choose between the competing hypotheses. The study examines the determinants of the amount of dividends using Tobit specifications. The results suggest that the proportion of stocks held by insiders and state ownership significantly affect the amount of dividends paid. Size, age, and profitability of the firm seem to be determinant factors of corporate dividend policy in Jordan. The findings provide strong support for the agency costs hypothesis and are broadly consistent with the pecking order hypothesis. The results provide no support for the signaling hypothesis.

Purpose – We examine electoral politics in the City of Atlanta, GA, and shed light on the prospect that in 2009 Atlanta elected its “last Black mayor.”  We consider how African American tensions around class and social identity may demobilize key constituents of the Black electoral coalition while an increasing Black out-migration and White in-migration had changed the city’s racial balance of electoral power. Recognizing the margin of victory in the 2009 mayoral election between Kasim Reed (an African American) and Mary Norwood (a White challenger) was small (714 votes), we examine how electoral and demographic characteristics explain this result.Methodology – We utilize (1) the 2009 State of Georgia Board of Elections voter demographic file; (2) 2010 Census data (ACS 5 year estimates), and 2009 Mayoral Election count data. We presented descriptive statistics, comparing community level factors and voter characteristics.Research implications – The limitations of this work is that it is exploratory and thus we do not statistically isolate the effects of class and social identity.Findings – Our findings indicate that Reed and other Black elected officials will have to make concerted efforts if they hope to “retain” the Black poor as well as gay and lesbian citizens within a progressive electoral coalition.

Outlines some basic human embryological facts and considers several myths such as “the immediate product of fertilization is just a potential human being”. Gives medical facts to clarify these issues and concludes that these have far reaching implications for many areas of research. Argues that these decisions, at present, are based more on myth than science.

To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to develop an institutional understanding of management accounting change.

Analysis of the literature on management accounting change, with a special emphasis on the literature drawing on institutional theory. Theoretical discussion based on the concept of the “circuits of power”. Illustration with observations made during a case study of an organisation in which attempts to promote change in management accounting were conducted in recent years.

Identification of some complementarities between these two strands of institutional theorising, and suggestions of how they can be developed by drawing on insights from the “circuits of power” framework.

The case study analysis is limited to an illustration of the theoretical discussion. A building of bridges between the various developments in institutional approaches to management accounting change is necessary.

The paper is of value to researchers studying management accounting change. It clarifies the theoretical underpinnings of the institutional frameworks and suggests areas for institutional research into management accounting change.

This review aims to put forth a conceptual understanding of greenwashing. It also identifies the antecedents and consequences of customer perceptions of greenwashing in the hospitality industry in the recent context, which has remained superficial and fragmented in previous studies.

Published literature between the years 2000 and 2022 was examined, following the scoping review approach. After screening out irrelevant and duplicate literature, a total of 54 published literature items were considered.

Despite a profound understanding of customer perceptions of greenwashing, the findings show that the majority of customer perceptions of greenwashing are determined by the green efforts of hotel operators, through means such as green knowledge sharing, green marketing, the disclosure of green information, resource conservation claims and environmental certification. Additionally, customer perceptions of greenwashing determine a variety of customer green behaviors where customer green attitude plays an intervening role.

A benefit of the proposed conceptual model for hospitality stakeholders is that it aids in understanding customer suspicion regarding the legitimacy of hotel green practices. The conceptual model of this review, and a 2 × 3 matrix on hotel environmental performance and communication, provides a theoretical lens for scholars and practitioners in the hospitality industry to develop effective green strategies and practices, reducing customer perceptions of greenwashing while positively influencing customer green behavior. This review presents a launching platform from which research on greenwashing in the hospitality industry can skyrocket.

In previous studies, the conceptual understanding of greenwashing in hospitality has remained inconsistent, shallow and mixed. This review identifies the different and previously deeply underexplored antecedents and consequences of customer perceptions of greenwashing and presents them in a conceptual model.

Northern Ghana still has vast supplies of undeveloped land, with enormous potential for commercial agriculture, agro‐industries, housing estates, shopping centres and hotels. Yet its regional economy remains weak. Ignoring the historical and colonial origins of the marginalization of the North generally, examines the tenurial issues and land management practices of the region and their implications for investment mobilization. The evidence suggests that the chequered history of land tenure not only resulted in social unrest and the displacement of helpless villagers, but also induced the destruction of invaluable investments, particularly in agriculture. To promote investments in the landed property sector more certain land tenure systems, secure and speedier land title documentation processes and improved management practices are required. For sustainable investments, however, tenurial security must of necessity be combined with improvements in technical and social infrastructure, financial support, widened markets and guaranteed prices, appropriate technology and environmental security. Government commitment and investment incentive packages, along with international financial and technical support should also facilitate the development process.

While environmental sustainability is increasingly gaining relevance, it appears to have been ignored in certain areas, such as in research on water usage of small and medium enterprises (SMEs) in the hospitality and tourism industries. The purpose of this paper is to examine this dimension from the perspective of the operators.

Semi‐structured face‐to‐face and telephone interviews were conducted with ten managers/operators in the Swan Valley region of Western Australia.

Strong manager/operator awareness of the impact of their actions on the environment was demonstrated. Also salient was the factors impinging on implementation of environmental initiatives. Business demands or added costs also present challenges in fully materializing an operator's environmentally sustainable practices, particularly concerning water consumption in service areas, such as in toilets, which represents a large proportion of total water usage.

The limited number of participants does not allow for making generalizations of environmentally sustainable practices among SMEs in the hospitality and tourism sector. However, this exploratory study provides insights into an area that has received very limited attention in academic research.

As environmental issues may increasingly become more serious, the engagement of managers, operators, the wider business community and other bodies at different levels is critical. In this regard, the study provides several implications for these stakeholders.

Very few studies have attempted to investigate environmental issues among small hospitality and tourism enterprises. This paper not only seeks to close knowledge gaps in an under‐researched area but also to open the door for future studies in the area.

Leadership for public sector reforms in Indonesia involves both national level efforts and leadership from local levels that have been empowered by prior decentralization. This chapter focuses on reforms made by the national government, which has been guided by the values of serving public, increasing efficiency and becoming corruption-free. Although the National Development Agency and the Ministry for Administrative Reform provided central impetus and coordination, reforms were seen as quite fragmented across ministries with uneven results. The authors are concerned about reform effectiveness and sustainability. Reform leadership is challenged by human capital and legally mandated but inefficient bureaucratic processes and structures as well as challenges of public distrust and disobedient civil servants. The latter is sometimes dealt with by using patronage to insert allies for reform, and they take note of leaders gaining leverage from working across boundaries and jurisdictions, and by improving their authorizing environment. The chapter describes a strategy of leaders-led efforts that are cascaded through ministries through institutionalization (e.g., of policies) and obtaining support from successive reform champions at different levels and locations. The authors argue for increasing the number of ‘champion leaders’ who pragmatically, transactionally and successfully get subordinates to commit to reform efforts.

The purpose of this paper is to highlight how the variety of the actors involved in a performance measurement system (PMS) innovation are spread out in time and space. Healthcare contests are examined, where such an innovation is influenced by present and past systems and practices (spread out in time), and by managerial and health-professional actors (spread out in space).

Drawing on Callon’s actor network theory, the authors describe PMS innovations as processes of translation, and distinguish between incremental and radical innovations. The theoretical arguments are used to explain the evidence drawn from a longitudinal case study carried out in an Italian public teaching hospital, referring to the period from 1998 up to 2003.

The conceptual framework shows how the translation moments lead to a recognition of the different actants involved in a PMS innovation, how their interests are interrelated and mobilized. Moreover, it shows how the interaction among the actants involved in the process is related to the type of PMS innovation, i.e. radical vs incremental. The case evidence offers detailed insights into the phenomenon, testing the explanatory power of the framework, and highlights how the failure of one of the translation moments can compromise the success of a PMS innovation.

This study differs from the extant accounting literature on PMS innovations as it highlights how the introduction of a new PMS can be affected by some elements of the previous systems “package,” which are relevant for the mobilization of the actants through the new project.