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Case study
Publication date: 5 May 2016

Aundrea Kay Guess, Lowell Broom and James Reburn

Jefferson County was in a financial crisis as the commissioners faced a decision concerning whether the County should file for bankruptcy. The County was under an EPA mandate to…

Abstract

Synopsis

Jefferson County was in a financial crisis as the commissioners faced a decision concerning whether the County should file for bankruptcy. The County was under an EPA mandate to update an outdated and overrunning sewer system. Estimates to do the work ranged from $250 million to $1.2 billion. The situation led to graft, corruption, bribery and illegal activities. More than 20 people were prosecuted in association with the illegal activities involved in financing and construction of the sewer system and four of the five commissioners were sentenced for their involvement in the corruption. Five new commissioners were elected and had to determine what to do after the down-grade of the County's bonds and warrants; the reduced revenues; and the corruption had put the County in a situation where funds were not available to continue to operate the County and provide services to its citizens. Should they declare bankruptcy or choose other paths open to them?

Research methodology

Data sources – this case is based on field research and interviews with a commissioner, court documents and from many other public sources. Extent of disguise – the case is not disguised.

Relevant courses and levels

The case can be used in graduate or upper division undergraduate courses in accounting, strategy, public administration or finance. There are several topics in the case that could be addressed: governance; economics, government and political issues, ethics, accounting, financial instruments, and strategy.

Details

The CASE Journal, vol. 12 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 5 May 2016

Gina Vega

Abstract

Details

The CASE Journal, vol. 12 no. 2
Type: Case Study
ISSN: 1544-9106

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

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…

Abstract

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.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

Book part
Publication date: 25 May 2021

Alessandra Girlando, Simon Grima, Engin Boztepe, Sharon Seychell, Ramona Rupeika-Apoga and Inna Romanova

Purpose: Risk is a multifaceted concept, and its identification requires complex approaches that are often misunderstood. The consequence is that decisions are based on limited…

Abstract

Purpose: Risk is a multifaceted concept, and its identification requires complex approaches that are often misunderstood. The consequence is that decisions are based on limited perception rather than the full value and meaning of what risk is, as a result, the way it is being tackled is incorrect. The individuals are often limited in their perceptions and ideas and do not embrace the full multifaceted nature of risk. Regulators and individuals want to follow norms and checklists or overuse models, simulations, and templates, thereby reducing responsibility for decision-making. At the same time, the wider use of technology and rules reduces the critical thinking of individuals. We advance the automation process by building robots that follow protocols and forget about the part of risk assessment that cannot be programed. Therefore, with this study, the objective of this study was to discover how people define risk, the influencing factors of risk perception and how they behave toward this perception. The authors also determine how the perception differed with age, gender, marital status, education level and region. The novelty of the research is related to individual risk perception during COVID-19, as this is a new and unknown phenomenon. Methodology: The research is based on the analysis of the self-administered purposely designed questionnaires we distributed across different social media platforms between February and June 2020 in Europe and in some cases was carried out as a interview over communication platforms such as “Skype,” “Zoom” and “Microsoft Teams.” The questionnaire was divided into four parts: Section 1 was designed to collect demographic information from the participants; Section 2 included risk definition statements obtained from literature and a preliminary discussion with peers; Section 3 included risk behavior statements; and Section 4 included statements on risk perception experiences. A five-point Likert Scale was provided, and participants were required to answer along a scale of “1” for “Strongly Agree” to “5” for “Strongly Disagree.” Participants also had the option to elaborate further and provide additional comments in an open-ended box provided at the end of the section. 466 valid responses were received. Thematic analysis was carried out to analyze the interviews and the open-ended questions, while the questionnaire responses were analyzed using various quantitative methods on IBM SPSS (version 23). Findings: The results of the analysis indicate that individuals evaluate the risk before making a decision and view risk as both a loss and opportunity. The study identifies nine factors influencing risk perception. Nevertheless, it must be emphasized that we can continue to develop models and rules, but as long as the risk is not understood, we will never achieve anything.

Details

Contemporary Issues in Social Science
Type: Book
ISBN: 978-1-80043-931-3

Keywords

Article
Publication date: 1 January 1975

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 3 no. 1
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 21 January 2020

Alberto Lusoli

This paper aims to explore the early days of business education with the aim of understanding how the Harvard Business School (HBS) contributed to the constitution of “management”…

Abstract

Purpose

This paper aims to explore the early days of business education with the aim of understanding how the Harvard Business School (HBS) contributed to the constitution of “management” as a science-based profession. The research focuses on HBS signature pedagogy, the case method and its role in the institutionalization of managerial knowledge.

Design/methodology/approach

The research is based on a qualitative content analysis of HBS Annals published between 1908 and 1930. Through a manual coding of the Annals, the paper traces the diffusion of the case method in the curriculum and connects it with the institutional transformations that took place between 1908 and 1930.

Findings

The data show how HBS curriculum transitioned from lectures to case teaching in the aftermath of First World War. This pedagogy allowed HBS to demonstrate the possibility of systematically investigate management problems and to deliver business education at scale. The discussion argues that the case method, acting as a boundary object between business praxis and management theories, constituted management as a science-based profession.

Originality/value

Recent debates have emerged about case method’s ability to critically question socio-economic structures within which business is conducted. This paper contributes to the debate arguing that the historical and institutional factors leading to the affirmation of this pedagogical approach had a substantive role in the type of knowledge produced through its application. The findings challenge the idea that the affirmation of the case method is attributable to its epistemological primacy in investigating business problems.

Details

Journal of Management History, vol. 26 no. 2
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 1 January 1987

Evelyn S. Meyer

When the first edition of Poems by Emily Dickinson was published in 1890, Samuel G. Ward, a writer for the Dial, commented, “I am with all the world intensely interested in Emily…

Abstract

When the first edition of Poems by Emily Dickinson was published in 1890, Samuel G. Ward, a writer for the Dial, commented, “I am with all the world intensely interested in Emily Dickinson. She may become world famous or she may never get out of New England” (Sewall 1974, 26). A century after Emily Dickinson's death, all the world is intensely interested in the full nature of her poetic genius and her commanding presence in American literature. Indeed, if fame belonged to her she could not escape it (JL 265). She was concerned about becoming “great.” Fame intrigued her, but it did not consume her. She preferred “To earn it by disdaining it—”(JP 1427). Critics say that she sensed her genius but could never have envisioned the extent to which others would recognize it. She wrote, “Fame is a bee./It has a song—/It has a sting—/Ah, too, it has a wing” (JP 1763). On 7 May 1984 the names of Emily Dickinson and Walt Whitman were inscribed on stone tablets and set into the floor of the newly founded United States Poets' Corner of the Cathedral of St. John the Divine in New York City, “the first poets elected to this pantheon of American writers” (New York Times 1985). Celebrations in her honor draw a distinguished assemblage of international scholars, renowned authors and poets, biographers, critics, literary historians, and admirers‐at‐large. In May 1986 devoted followers came from places as distant as Germany, Poland, Scandinavia, and Japan to Washington, DC, to participate in the Folger Shakespeare Library's conference, “Emily Dickinson, Letter to the World.”

Details

Reference Services Review, vol. 15 no. 1
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 16 August 2010

Peter Redvers-Lee

This chapter looks at how Latin American immigrants go about shopping for groceries in Nashville, Tennessee, and relates this simple act to a wider political economy. The chapter…

Abstract

This chapter looks at how Latin American immigrants go about shopping for groceries in Nashville, Tennessee, and relates this simple act to a wider political economy. The chapter examines the act of shopping for groceries and the immigrants' preferences through elements largely ignored by the prevailing economic paradigm. To some extent, the immigrants are aware that their mode of shopping is not entirely “rational” and that their choices are often informed by nothing more than “feelings” toward a place or product. The ethnography examines how the immigrants deal with their now dislocated practice of shopping in their everyday life in the new city. In examining this process, the ethnography considers the public spaces in which the practice of shopping takes place, and includes both those stores catering directly to immigrants and those serving a wider market.

Details

Economic Action in Theory and Practice: Anthropological Investigations
Type: Book
ISBN: 978-0-85724-118-4

Book part
Publication date: 17 August 2022

Marie Josephine Bennett

Pre-existing music has been used to underscore the moving image since the days of ‘silent’ film, and this practice is still commonplace today in Hollywood and beyond. Such music…

Abstract

Pre-existing music has been used to underscore the moving image since the days of ‘silent’ film, and this practice is still commonplace today in Hollywood and beyond. Such music may be ‘classical’ or ‘popular’ and can feature within the narrative of a movie diegetically, non-diegetically, or both. With regard to art music in film, Wolfgang Amadeus Mozart is often the composer of choice, given the popularity and familiarity of many of his compositions. However, his music is employed cinematically in a range of different situations and for a variety of purposes.

In this chapter, I focus on ways in which compositions by Mozart are used to manifest the music and death nexus present in the narrative of three films that were released in different decades. ‘Là ci darem la mano’ from Don Giovanni (1787) features in the first film I analyse, The Picture of Dorian Gray (Albert Lewin, 1945), with the aria being linked to the symbolic death of the moral compass of the protagonist. I then consider the inclusion of music from one of Mozart's symphonies in the storyline of the film Vertigo (Alfred Hitchcock, 1958), the narrative of which includes the themes of deception and murder. The final film I examine is I am David (Paul Feig, 2003), in which one of the characters sacrifices his life to save that of his friend. Each example encapsulates death as embodied affect, with Mozart's music specifically impacting upon the emotions of the protagonists.

Details

Embodying the Music and Death Nexus
Type: Book
ISBN: 978-1-80117-767-2

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