Search results

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

Proponents for change in accounting education have raised concerns over the effectiveness of education received by recent US accounting graduates and have defined a desirable set of skills required of accounting majors. These include effective reading, writing, analytical, conceptual thinking and critical thinking skills, an ability to solve problems in unstructured settings, an understanding of organizations, international and multicultural knowledge and the ability to resolve ethical dilemmas. Discusses in a US context how articles from the business press can be used in the classroom to develop the above skills in higher level undergraduate and graduate accounting courses. Through the use of articles discussing the Financial Accounting Standards Board (FASB) proposal on stock options, the relationship between the Securities and Exchange Commission (SEC) and the FASB, earnings manipulation by management, and international accounting, we describe how business press articles can be used to achieve the above‐mentioned learning objectives. Describes techniques which can also be applied in other countries with the instructor’s choice of locally relevant business press articles.

According to national statistics, small numbers of black American women earn science, technology, engineering, and math (STEM) degrees. Instead of focusing on this disturbing, well-documented trend, this chapter explores STEM career success among black female graduate students who enroll in and complete PhD programs. In other words, we are engaged in an effort to address how black women in STEM fields succeed in graduate school. This chapter presents a qualitative look at successful PhD pathways. It will provide data on the pipeline of black women at the high school, undergraduate, and graduate levels; describe programs that the state of Maryland has employed among its public research universities to recruit and retain black women in doctoral programs; present testimonials from black women who have participated in these programs; and offer an extensive case study of 15 black women alumni of these programs who now have PhDs and are establishing their STEM careers. Programs that will be documented as successful for recruiting, mentoring, and retaining black women in STEM include the National Science Foundation's (NSF) University System of Maryland Louis Stokes Alliance for Minority Participation Bridge to the Doctorate program; the NSF's PROMISE: Maryland's Alliance for Graduate Education and the Professoriate (AGEP) program for UMBC, the University of Maryland, Baltimore (UMB), and the University of Maryland, College Park (UMCP); the National Institutes of Health's (NIH) Meyerhoff Graduate Fellows Program in the Biomedical Sciences (Minority Biomedical Research Support – Initiative for Maximizing Student Development (MBRS-IMSD)) at UMBC and UMB; and subprograms such as the Dissertation House (DH), the Community Building Retreat, and the PROF-it: Professors-in-Training program. The case study will include the following questions: What were some of the obstacles that occurred during graduate school, and what helped you to overcome them? Were there any issues that occurred that made you want to quit? If you stopped for a while, or thought about stopping, what were your motivations for returning? Where did you receive mentoring during your graduate school process? What advice would you give to young women who are just starting? The chapter focuses on a variety of methods and practices that successfully shepherd black women from undergraduate ranks to PhD-level careers in STEM fields.

This study was undertaken to investigate whether a service-oriented approach to the local food supply chain contributes to strengthened linkages between accommodation and agricultural sectors, thereby creating value for users.

The qualitative study examined levels of customer/consumer engagement (CE) within theoretical constructs of the service-oriented framework and value co-creation, intangible resources and valued relationship within the value chain and food service. Also, two explanatory case studies were conducted on two accommodation properties.

Empirical findings indicated that the hospitality business which emphasized a consumer-centric service approach throughout the value chain – both forward (toward the consumer) and backward (toward the supplier) – had greater success in engaging customers. It also highlighted the importance of service leadership.

The research study provides practical guidance to members of the local food supply chains in the hospitality sector and strategies that can be used to optimize all opportunities to ensure consumers’ needs are met and exceeded as a precursor for repeat business.

The intricacies of services when well understood and applied in hospitality businesses are likely to generate favorable outcomes such as poverty alleviation. Developing destinations invest significantly in tourism as a channel for economic development. Unfortunately, gains are forfeited since limited attention is given to strategically advancing consumer-centric service at the micro level in tourism businesses to the extent that these benefit other stakeholders. Fostering CE and developing a culture of service leadership appear to be critical success factors.

This study is unique and extremely relevant to island destinations as it provides insights using a service management framework in the Caribbean context on how destinations may enhance hospitality business through improved service in island states.

This study aims to identify and analyze factors affecting the business-to-business (B2B) relationship between Sri Lankan telecommunication operators and vendors. The authors conduct a survey and develop models to explain relationship strength and satisfaction. The authors find that telecommunication operators and vendors value trust, commitment, adaptation and communication. Operator satisfaction varies by perception of product quality, service support, delivery performance, supplier know-how and value for money. The vendor’s relationship strength is impacted by trust and commitment; vendor satisfaction is affected by economic factors and referencing. The authors suggest formulating management strategies using these results to strengthen business relationships.

The authors develop two conceptual models to analyze the supplier and customer perspectives. This study’s drafted models were drawn from established models and were presented to experts in the industry, both telecommunication operators and vendors. Models were modified based on experts’ feedback, and hypotheses were developed from the conceptual models, developed separately for the two perspectives. Data collection was done via questionnaires; 150 questionnaires were sent via email to identified telecommunication operators and 100 questionnaires were sent via email to identified telecommunication vendors, with follow-up emails and telephone calls to improve response rates.

This study’s findings show that employees in the telecommunication industry recognize the importance of B2B relationships. Employees of both telecommunication operators and vendors agree that stronger relationships are advantageous. The correlation and regression analysis results identify factors that affect the B2B relationship. The following factors impact the strength of B2B relationships irrespective of view point: trust, commitment and satisfaction. The following factors were found to significantly affect the strength of B2B relationships between telecommunication operators and vendors from the operator perspective: adaptation and communication.

To enhance relationship strength, the management of operator organizations should take action to improve trust, commitment and satisfaction. Demonstrating honesty and integrity when dealing with vendors and exhibiting concern for the other party’s interests can help establish trust or enhance trust in existing relationships. Displaying commitment toward the vendor will also facilitate stronger relationships. Reasonable profits for both parties and sizeable business volume will also help satisfy vendors, increasing relationship strength. Positive referencing of the vendor in industrial and public forums will improve vendor satisfaction, enhancing relationship strength. Reputational capital can be built and maintained for both operators and vendors by keeping promises and defending the other party to outsiders. For managers of telecommunications operators and vendors in other emerging markets, this study’s results are important and can inform internal business practices to support trust, commitment and satisfaction.

This study contributes to the existing literature in two ways, a focus on the telecommunication industry and a previously unexplored emerging market, Sri Lanka. In addition, this study includes an analysis of the relationship from both the operator and vendor perspectives.

I. INTRODUCTION This study attempts to extend and expand previous research conducted by the Department of Marketing at Strathclyde on the adoption and diffusion of industrial products.

The racial and ethnic representation of individuals in the workforce is not comparable to that in the general population. In 2010, African Americans constituted 12.6% of the US population. However, African Americans represented less than 5% of PhD recipients in 2010; African American women comprised less than 1% of the degrees awarded in that same year. These disappointing statistics have sparked conversations regarding the retention of underrepresented groups with a focus on what helps to ensure these individuals will transition through the science, technology, engineering, and mathematics (STEM) pipeline. This chapter provides insight into the elements of the Spelman College learning environment that empower women of African descent to become agents of their success while facilitating their movement through the STEM pipeline. The chapter focuses on interventions and resources developed in the Chemistry and Biochemistry Department to foster student-centered learning. Described herein are cocurricular strategies and course-based interventions are used synergistically to enhance student outcomes. The approach to curricular innovation is framed by theories related to community of inquiry (CoI), metacognition, agency, and self-regulated learning. Strategic institutional investments have underpinned these efforts. In addition to providing a snapshot of student outcomes, the authors discuss lessons learned along with the realities of engaging in this type of intellectual work to elucidate the feasibility of adopting similar strategies at other institutions.

This paper broadens and extends the idea of organizational death by arguing that certain organizational site moves, those in which employees hold a strong place attachment to the to be left, are a form of organizational death. It argues for the utility of viewing organizational change as involving loss and including space in studies of everyday organizational experiences. Using ethnographic research (participant‐observation and in‐depth interviews with the employees) of one such organization (the “Coffee House”) and a negotiated‐order perspective, discusses employee beliefs as to how the site move should have been managed as a means to document their understanding of the move as a loss experience and as a form of organizational death.