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The purpose of this paper is to investigate how the perceived value of traditional versus non‐tradition benefits may be related to the employee‐employer relationship, and how the perception of that relationship might be linked to job performance and turnover intentions.

Multi‐source data were collected from a random sample of employees and their supervisors at a healthcare organization (n=457).

Non‐traditional benefits have a positive direct relationship with perceived organizational support (POS), whereas traditional health and financial benefits are not related to POS. The relationships between benefits perceptions and POS are moderated by marital status, but not gender. In addition, POS had a strong negative relationship with turnover intentions, and a positive relationship with task performance, job dedication and interpersonal facilitation.

Whereas data collected were multisource in nature, data were collected at the same point in time; therefore the authors could not test causality. Moreover, females were over‐represented in the sample, limiting generalizability.

Managing benefits costs is one of many challenges facing human resource managers in the current economy. This study provides a better understanding of the relationship between employee benefits and important outcomes. The paper's findings emphasize the importance of assessing employees' perceived value of benefits when human resource managers are making decisions about benefit programs.

This study contributes to the literature in several ways. First, this study offers evidence to solve past conflicts regarding the existence and nature of the relationship between benefits and POS. Second, this research contributes to the need to document potential work outcomes of benefit packages. Third, it distinguishes among different kinds of benefits (traditional vs non‐traditional), and shows that non‐traditional benefits can signal to employees how much they are valued by the organization.

The purpose of this paper is to provide an overview of financial restatements by US companies to help students, professors, and practitioners gain a better understanding of restatements. Data from restatement activity that occurred between January 1, 1997 and June 30, 2002 is presented and relevant literature is cited to discus the players involved in restatements, the causes of restatements and their impacts.

A sample of 919 restatement announcements compiled by the General Accounting Office (GAO) that occurred between January 1, 1997 and June 30, 2002 is analyzed. The data and the relevant literature are used to examine the roles of companies, auditing firms, and the Security and Exchange Commission (SEC) in the financial reporting process and show how they are involved in prompting restatements. Literature is also reviewed on the root causes of restatements and their impact.

The misstatements that lead to earnings restatements are driven by a variety of forces, the most often studied and discussed being deceptive accounting practices by managers. The results of these restatements include a decline in the market value of the firm, an increase in the cost of capital, a loss of reputation for the firm and managers and an overall loss of confidence from investors. Key players in restatements by US companies are the Securities and Exchange Commission (SEC), the restating firms' auditors and the management of the restating firms. Restatements prompted by the SEC tend to be larger than those prompted by other entities. They also tend to involve firms with high profitability before the restatement. The Sarbanes‐Oxley act is the latest significant piece of legislation that impacts financial reporting by firms.

Data on US restatements occurring between January 1, 1997 and June 30, 2002 are presented. Restatements are a continuing, global, phenomenon so studies involving restatements by firms in various countries and from more recent periods would be useful.

This paper provides a useful overview of restatement activity in the USA for any individual looking to become more familiar with the topic. Ideas for future research are presented.

This paper fills a hole in the literature by providing data and citing relevant literature to provide an overview of accounting restatement activity in the USA.

Educators recognize that group work and physical involvement with learning materials can greatly enhance the understanding and retention of difficult concepts. As a result, math manipulatives ‐ such as pattern blocks and number lines ‐ have increasingly been making their way into classrooms and children’s museums. Yet without the constant guidance of a teacher, students can easily become distracted, confused, or frustrated. Math games with tangible user interfaces can address the needs of the modern learning environment by providing the guidance that a teacher would while allowing students to work together in a physical environment. This paper describes how math games with tangible user interfaces can be rapidly developed using a library of functions that were designed specifically for tracking visual tags in math games. The paper also discusses pedagogical principles and an approach to designing and developing games that utilize tangible technologies. Examples of math games that have been prototyped this way are presented. The paper concludes with a study that suggests that this approach helps children to stay focused, think about math problems in new ways, and complete the problem at hand. It also suggests that tangible math games may help children to develop problem‐solving skills that transfer to similar problems.

Recent research has shown that student affairs practitioners are characterized as leadership educators by experts in their field, but leadership education traditionally is not part of a student affairs preparatory program, nor is leadership education a commonly discussed professional competency. Using two simultaneous Delphi panels, Group A: Student Affairs Practitioners/Managers (n=17) and Group B: Student Affairs Preparatory Program Faculty/Directors (n=20), this study sought to ascertain the competencies required of entry-level student affairs leadership educators. Between the two panels, 128 unique competencies were identified. Four recommendations are provided to strengthen the professional development of student affairs leadership educators.

Identity has emerged as a compelling force in understanding leadership. Situated within the identity approach to leadership, this study explored identity within the context of leadership for both assigned (i.e., positional) and emergent (i.e., nonpositional) student leaders. Findings from this study suggest that a distinct set of a leader’s identities is active in college student leadership and that personal identities are most salient to leaders. By making connections between identity and leadership, educators and practitioners may strengthen their understanding of how their curriculum and workshops may serve as identity workspaces for leaders.

Librarians increasingly encounter decisions related to the use and/or purchase of an expanding body of bibliographic databases. This article examines the coverage of anthropology literatures in major academic indexes widely available in electronic format. Eight databases were selected for comparison, including three subject‐specific indexes, two multidisciplinary social sciences indexes, and three general academic indexes. Indexes were compared for their coverage of a core list of 135 anthropology journals as well as journals relevant to anthropology in other social science disciplines. In addition to journal coverage, several index characteristics were also compared: years of coverage; timeliness; extent of indexing; record structure; search software; and availability of controlled vocabulary, abstracts and full text. It is concluded that each database has relative merits and weaknesses and that these multiple factors must be considered within the context of local conditions in order to determine which database products are appropriate for meeting local information needs.

Purpose: This project examines both the media practice of covering perp walks and the discourse of perp walks as performative rituals, with the goal of understanding how grounded practice shapes meaning.

Methodology/approach: This project combines ethnographic observation and interview research to explore the grounded experience of perp walk participants, including journalists, law enforcement, and defendants.

Findings: The analysis suggests that perp walks are constructions that serve the interests of the state and that their resulting images are not neutral documents. Visual journalists are managed by law enforcement through embodied gatekeeping in practice and experience pressure from newsrooms to capture a particular moment. Defendants report feeling violated because they are unable to control the discourse of their recontextualized image.

Research limitations: As a qualitative-research project using a non-representative sample, the study results cannot be generalized, but they instead offer a rich understanding of embodied practice.

Originality/value: Because this study offers the subjective perspectives of three sets of stakeholders, including journalists, law enforcement, and defendants, it offers a unique and in-depth analysis of perp walks as media ritual.

Despite the increased gender parity in the workforce today, few women attain top management positions in America's largest corporations. Instead, an increasing number of women are achieving CEO status as entrepreneurs. In‐depth interviews with women who have lived in both worlds – that of the stable company and one launched and run on their own – give some insight as to the nature of the problems and perceptions faced by women as managers and entrepreneurs. Issues such as gender‐role bias and work/life balance are concerns for women with and without children. Gathering information from women who decided to form their own organizations after they had worked in a large organization, this paper examines some of the decision‐making factors and socio‐personal constraints that affect such entrepreneurship.