Search results1 – 10 of 144
This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance…
This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance evaluation is problematized as part of several broader themes in order to more fully appreciate its importance within careers and the gender patterning of organizations. Results of a study involving reactions to a hypothetical staff auditor in charge of an over‐budget audit engagement reveal significant gender differences. Implications for the gender neutrality of career management by large public accounting firms are drawn.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of…
This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of individuals’ social connections as they transitioned to subsequent employment. The paper also examines the maintenance of their social networks through time. Implications for careers in the accounting field are offered. Practicing accountants’ connections with other individuals have often been recognized as an important resource that influences career success. However, these social networks have escaped systematic academic study in accounting.
Social network analysis, built on survey data.
The results show that who one was connected to in a previous employment was more important than one’s overall network position when deciding whether to stay or exit public accounting. However those who exited public accounting did not demonstrate a handicap in maintaining network structures after the disbanding of the firm.
This study is limited to firm members, and to a single office of a firm. Social network analysis was used as a research tool for the sociology of public accounting.
Implications are for careers in public accounting, and the management of human resources in public accounting is offered.
The paper has implications for the successfulness of professional service provision in a general sense.
Almost a decade of social connection is studied with a method that has not appeared in the discipline but is well regarded in management studies.
This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…
This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.
A dynamic econometric model of wine auctions is estimated to measure the informational signalling impact of a wine critic on the return to the investment in fine wines…
A dynamic econometric model of wine auctions is estimated to measure the informational signalling impact of a wine critic on the return to the investment in fine wines. United States data suggests that critic Robert Parker is an influencer on the auction price of Bordeaux wines. Furthermore it appears that American buyers look toward the much larger European market in order to establish values. In doing so they may be able to mitigate the effects of asymmetric information.
With ever‐increasing competitive pressures, growing numbers of firms use electronic procurement (e‐procurement) in an attempt to reduce costs and increase profitability…
With ever‐increasing competitive pressures, growing numbers of firms use electronic procurement (e‐procurement) in an attempt to reduce costs and increase profitability. Academicians and practitioners alike agree that one of the most important benefits of e‐procurement is its ability to facilitate integration within the firm and across the supply chain. However, there is much to be discovered about the prevalence of actual implementation of e‐procurement. The purpose of this study is to empirically examine the extent to which firms operating in diverse industries use nine different e‐procurement tools that differ in their ability to facilitate supply chain integration. The survey data were provided by a sample of 142 members of the Institute for Supply Management (ISM). Factor analysis revealed that the group of nine e‐procurement tools could be categorized into two types: basic, single‐process tools and integrative tools. A t‐test of the mean differences between each type of e‐procurement tool revealed that firms used basic, single‐process tools to a greater extent than they used integrative forms of e‐procurement. To further explore firms’ use of e‐procurement, we attempted to ascertain whether the industry in which a firm operates impacts use. Logistic regression revealed that firm sector has an effect on the use of integrative eprocurement tools, with firms operating in the petroleum and the transportation equipment sectors being less likely to use them than their manufacturing counterparts. These findings are important, as previous research indicates that effective supply chain integration is associated with improvements in production planning, inventory management, distribution, and overall supply chain performance.
The product life cycle has been a widely recognized tool for studying overall market behavior and estimating growth potential. Its most common application has been in the decision whether to expand manufacturing capacities. The product life cycle can also be used as a tool for evaluating and enhancing channels of distribution.
Rather than organize as traditional firms, many of today’s companies organize as platforms that sit at the nexus of multiple exchange and production relationships. This…
Rather than organize as traditional firms, many of today’s companies organize as platforms that sit at the nexus of multiple exchange and production relationships. This chapter considers a most basic question of organization in platform contexts: the choice of boundaries. Herein, I investigate how classical economic theories of firm boundaries apply to platform-based organization and empirically study how executives made boundary choices in response to changing market and technical challenges in the early mobile computing industry (the predecessor to today’s smartphones). Rather than a strict or unavoidable tradeoff between “openness-versus-control,” most successful platform owners chose their boundaries in a way to simultaneously open-up to outside developers while maintaining coordination across the entire system.