Search results

Participation is a key concept in budgeting practice and research. While extant literature primarily focuses on the antecedents and modifiers of participation, here we focus on the measurement of participation.

Building on theoretical and empirical research on user involvement and influence from the information systems, decision–making, and organizational justice literature, we develop a new theoretical perspective on budgetary participation. This new perspective recognizes the complexity of participation and separates it into three dimensions: situational participation, intrinsic involvement, and influence. We provide evidence of these new insights by testing hypotheses based on the model via results from a survey.

Survey results from middle managers indicate that our three separate dimensions of budgetary participation impact motivation and satisfaction in different ways. Specifically, situational participation does not have a direct impact on either motivation or satisfaction; intrinsic involvement impacts both satisfaction and motivation; and influence impacts satisfaction, but does not impact motivation.

These new insights can enhance future budgeting research as well as help managers design participative budgeting processes to improve employee motivation and satisfaction to hopefully enhance organizational performance.

This paper attempts to resolve the conflicting results on sticky cost behavior in prior literature. Large sample studies find that selling, general, and administrative costs (SG&A) and cost of goods sold (CGS) are sticky, that is, costs are less likely to decrease when activity decreases than to increase when activity increases. In contrast, studies limited to one industry find little or no sticky cost behavior.

We investigate whether SG&A and CGS sticky cost behavior differ across/ four major industry groups (manufacturing, merchandising, financial, and services) characterized by different production, operational, and economic environments. In addition, we study whether sticky cost behavior arises for all changes in activity level (as measured by revenue changes) or for only large changes in activity level. Finally, we investigate whether determinants of sticky cost behavior vary across industries.

Our results suggest that costs in the manufacturing industry are the “stickiest,” while costs in the merchandising industry are the “least sticky,” with financial and service industries exhibiting some level of sticky cost behavior. Further, we find that sticky cost behavior is industry-specific, both in the magnitude of activity changes that give rise to sticky cost behavior and in the determinants that drive the behavior.

Our investigation of 20 distinct sub-industries within the “stickiest” manufacturing industry finds that while some sub-industry groupings show significant sticky behavior, most do not. This result may explain why, contrary to large sample studies, single industry studies find little or no sticky behavior in costs.

Our research is the first to try and reconcile the conflicting results on sticky cost behavior. Understanding the pervasiveness of stickiness is necessary to move research forward in this domain.

This paper discusses findings from qualitative research exploring young asylum seekers' (aged 18‐25) definitions and experiences of ‘home’ and ‘belonging’ at a time of transition to adulthood and adjustment to life in a new country. Previous research on refugees and asylum seekers has focused largely on either children or adults, often failing to highlight the particular experiences of those in young adulthood. It will be argued that young asylum seekers of this age have specific needs and experiences associated with the dual transition they face, in both adapting to life in the UK and becoming adults, and the changing support network and entitlements available to them as they go through this process.

The authors focus on using Critical Race Theory (CRT) as a lens through which to analyze the holistic welfare development of Black male student-athletes, namely their identity development and overall college and career readiness. The authors contend that if structured and delivered well with the appropriate supports, athletics can be more of a mobilizing mechanism for Black males versus an exploitive one. Specifically, athletic identity does not have to be exclusive, but rather one aspect of the student-athletes' multidimensional sense of self. To this end, the authors outline specific research, practice, and policy recommendations that address the unique challenges of Black male student-athletes in K-16.

The purpose of this paper is to examine the relationships of personality traits and interpersonal relationships with vocational indecision and the mediating role that identity construction plays in the development of those relationships.

Data are collected from 202 college students in Hong Kong at four points in time over a five‐month period.

Personality traits (e.g. locus of control and positive affectivity) and interpersonal relationships (e.g. with parents and peers) are related to the intensity of college students' search for their overall identity, positive anticipation of the work role, and level of identification with the student role. These role identification processes, in turn, are related to lower levels of vocational indecision. The results here support the idea that identity variables do serve as mediators of those relationships.

A more complete identity approach to studying vocational indecision that focuses on both vocational and non‐vocational identities is warranted. Cultural differences in vocational indecision are in need of more research attention, too.

In addition to the common practice of assessing the development of students' vocational interests, another way to prepare individuals for the start of their careers is to assess the development of multiple role identities.

This paper extends the vocational indecision literature by examining how the search for identity, the degree of positive anticipation of the work role, and the development of identification with the student role may mediate the effects of personal dispositions and interpersonal relationships on vocational indecision.

The purpose of this study was to determine the extent to which academic researchers consider the relationship between broadband access and children’s information seeking in the United States. Because broadband has been cited as an essential element of contemporary learning, this study sought to identify gaps in the attention given to the role of broadband in the information seeking environment of youth.

The researchers conducted a mixed method synthesis of academic research published in peer-reviewed journals between 1991 and 2011 that reported the information seeking of children aged 5–18 years. Quantitative and qualitative data were gathered from leading databases, analyzed separately, and conclusions drawn from integrated results.

The results of this study indicated that broadband is rarely considered in the design of children’s information seeking published in peer-reviewed research journals. Only 15 studies showed any presence of broadband in study design or conclusions. Due to the small number of qualifying studies, the researchers could not conduct the synthesis; instead, the researchers conducted a quantitative relationship analysis and qualitative content analysis.

Given the focus of policymaking and public discussion on broadband, its absence as a study consideration suggests a crucial gap for scholarly researchers to address.

The data set included only studies of children in the United States, therefore, findings may not be universally applicable.

Despite national imperatives for ubiquitous broadband and a tradition of information seeking research in library and information science (LIS) and other disciplines, a lack of academic research about how broadband affects children’s information seeking persists.