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Article
Publication date: 22 March 2022

Pham Duc Tai, Malcolm Ringland Anderson, Truong Ton Hien Duc, Tung Quang Thai and Xue-Ming Yuan

Information sharing is one of essential collaboration methods for building effective system-level disruption responses and communication for supply chain resilience…

Abstract

Purpose

Information sharing is one of essential collaboration methods for building effective system-level disruption responses and communication for supply chain resilience. However, supply chain members are often reluctant to share the members' business information for fear of losing competitiveness. To facilitate the cooperation among these members, the supply chain members' should be made aware of the value of information. As a result, the purpose of this paper is to quantify the benefit of information sharing and evaluate its magnitude under various factors.

Design/methodology/approach

In this paper, information sharing is measured in a two-stage supply chain containing a manufacturer and a retailer. A demand function is constructed as a linear combination of a first-order autoregressive [AR(1)] process, the retail and reference prices. The values of information sharing are quantified for four scenarios: (1) no information sharing, (2) full information sharing, (3) limited information sharing and (4) partial information sharing. Based on the four scenarios, the conditions for valuable information sharing are determined. In addition, the impact of several demand parameters on the usefulness of information sharing is analyzed.

Findings

When the demand function is a pure AR(1) process (i.e. there is no impact from the retail and reference prices), information sharing is always valuable regardless of the autoregressive coefficient. Under the influence of the retail price and consumer behavior via the reference price, information sharing is not always beneficial. The boundaries for useful information sharing are analytically constructed. In addition to full information sharing, this study also quantifies the value of information under a partial sharing scheme. The results indicate that the information is more valuable as long as the information is inducible.

Originality/value

This study highlights several specific conditions for a beneficial information sharing agreement in consideration of consumer behaviors. These conditions enable supply chain members to design a sustainable partnership.

Details

Industrial Management & Data Systems, vol. 122 no. 4
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 October 1976

Initial plans to develop and implement the Board's decision to form an integrated engineering organisation have been announced by Engineering Director Kenneth Wilkinson.

Abstract

Initial plans to develop and implement the Board's decision to form an integrated engineering organisation have been announced by Engineering Director Kenneth Wilkinson.

Details

Aircraft Engineering and Aerospace Technology, vol. 48 no. 10
Type: Research Article
ISSN: 0002-2667

Article
Publication date: 1 August 2008

Roy Chandler, John Richard Edwards and Malcolm Anderson

The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in…

1432

Abstract

Purpose

The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect of accounting's past which has tended to be overlooked in conventional histories of the profession.

Design/methodology/approach

An analysis of the internal records of the ICAEW has been conducted. In addition, the archives of the ICAEW's predecessor bodies, entries in various censuses and contemporary sources have been reviewed for relevant material.

Findings

Analysis of the records of the ICAEW and its founding bodies reveals a number of cases where disciplinary action was taken for breaches of ethical principles. The expulsion of a member, however, was always preceded by an external “prompt” such as the member's conviction on criminal charge, his disappearance or bankruptcy. This perhaps suggests that the early professional bodies were more inclined to protect the private interests of their members rather than the public interest.

Originality/value

The paper's findings add to the literature on the professionalisation of the British accountancy profession. By focussing on the less‐celebrated aspects of the founders' behaviour, this paper puts the success of the profession in achieving public acceptance into sharper perspective.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 August 2011

John R. Edwards and Malcolm Anderson

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It…

1497

Abstract

Purpose

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to do so by focusing on attempts made by writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth centuries, and to enhance that identity by behaving in a manner designed to persuade the public of the professionalism associated with themselves and their work.

Design/methodology/approach

The study is based principally on the contents of early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of the writing master and accountant occupational group.

Findings

Writing masters and accountants emerged as specialist pedagogues providing the expert business knowledge required in the counting houses of entities that flourished as the result of rapid commercial expansion during the early modern period. Their demise as an occupational group may be attributed to a range of factors, amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.

Research limitations/implications

The paper highlights Early English Books Online (available at: http://eebo.chadwyck.com/home), Eighteenth Century Collections Online (available at: www.gale.cengage.com/DigitalCollections/products/ecco/index.htm) and the seventeenth and eighteenth century Burney Collection Newspapers as first class electronic resources now available for studying accounting history from the sixteenth century through to the eighteenth century.

Originality/value

The paper advances knowledge of accounting history by: profiling commercial educators active in England in the early modern period; studying the devices they employed to achieve upward social and economic trajectory; explaining the failure of an embryonic professionalisation initiative; and demonstrating the contingent nature of the professionalisation process.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 6 January 2016

Dobrochna Hildebrandt-Wypych

The aim of the text is to present a historical foundation of the changing conceptualization of citizenship and to outline the present trends in citizenship theory from a…

Abstract

The aim of the text is to present a historical foundation of the changing conceptualization of citizenship and to outline the present trends in citizenship theory from a social and educational perspective. Based on a 132literature review from the 1990s and the first decade of the new millennium, an attempt is made to describe possible changes in school curricula in order to demonstrate the diversifying content and role of civic education. These considerations must be placed in a broader context of the transforming content of current public debates on citizenship and nationhood, including the increasingly ethnicity-oriented views of nationhood in many European and non-European countries, accompanied by the rise of anti-immigrant discourse.

Details

Annual Review of Comparative and International Education 2015
Type: Book
ISBN: 978-1-78560-297-9

Keywords

Content available
Article
Publication date: 29 March 2011

1129

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 3
Type: Research Article
ISSN: 0951-3574

Content available

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 4
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 9 August 2011

Stephen V. Pomes

62

Abstract

Details

Reference Reviews, vol. 25 no. 6
Type: Research Article
ISSN: 0950-4125

Keywords

Article
Publication date: 9 May 2008

Stephen P. Walker

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this…

3458

Abstract

Purpose

This paper aims to make an assessment of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.

Design/methodology/approach

The study is based on a review of published sources on accounting history and women's, gender and feminist history.

Findings

Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the “recovery” phase, has not “defamiliarized” the sub‐field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.

Research limitations/implications

The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.

Originality/value

Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public‐private divide, restoring women to history, devising new periodisations, investigating socio‐cultural relations, and the construction of identities.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 September 2021

Stephen Michael Croucher, Stephanie Kelly, Chen Hui, Kenneth J. Rocker, Joanna Cullinane, Dini Homsey, George Guoyu Ding, Thao Nguyen, Kirsty Jane Anderson, Malcolm Green, Doug Ashwell, Malcolm Wright and Nitha Palakshappa

In the midst of the COVID-19 pandemic, this study aims to explore how working remotely might impact the superior–subordinate relationship. Specifically, this study…

Abstract

Purpose

In the midst of the COVID-19 pandemic, this study aims to explore how working remotely might impact the superior–subordinate relationship. Specifically, this study examines how immediacy explains articulated dissent, considers how an individual’s attitudes toward online communication predicts immediacy and articulated dissent and compares these relationships in England, Australia and the USA.

Design/methodology/approach

Three nations were examined: Australia, England and the USA (n = 1,776). Surveys included demographic questions and the following measures: organizational dissent scale, perceived immediacy measure, computer-mediated immediate behaviors measure and measure of online communication attitude.

Findings

The results reveal supervisors’ computer-mediated immediate behaviors and perceived immediacy both positively predict dissent. Some aspects of online communication attitudes positively predict computer-mediated immediate behaviors and perceived immediacy. In addition, attitudes toward online communication positively predict dissent. National culture influences some of these relationships; in each case the effects were substantively larger for the USA when compared to the other nations.

Originality/value

This study is the first to cross-culturally analyze dissent and immediacy. In addition, this study considers the extent to which the COVID-19 pandemic influences the superior–subordinate relationship.

Details

International Journal of Conflict Management, vol. 33 no. 2
Type: Research Article
ISSN: 1044-4068

Keywords

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