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Book part
Publication date: 10 September 2021

McKenna Golden, Tyler Custis and Erin Cornelsen

This instructional case study is based on a fraud occurring at one of America’s largest retail estate investment trusts (Brixmor) involving management fraud in…

Abstract

This instructional case study is based on a fraud occurring at one of America’s largest retail estate investment trusts (Brixmor) involving management fraud in manipulating the financial statements. Ethical violations occurred for the purpose of misleading investors and to make non-GAAP performance metrics appear more favorable, resulting in millions of dollars in fines and penalties. This instructional case also describes the implementation of case study in a graduate accounting ethics course. This case presents several key ethics and auditing concepts including: (1) ethical reasoning; (2) control environment surrounding management behavior; (3) governance issues; (4) Securities and Exchange Commission Investigations; and (5) earnings management and fraud. Students answered questions on case objectives including ethical issues, fraud red flags, and AICPA Code of Professional Conduct violations.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80071-758-9

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Book part
Publication date: 1 July 2005

Martin Ruef

This chapter combines insights from organizational theory and the entrepreneurship literature to inform a process-based conception of organizational founding. In contrast…

Abstract

This chapter combines insights from organizational theory and the entrepreneurship literature to inform a process-based conception of organizational founding. In contrast to previous discrete-event approaches, the conception argues that founding be viewed as a series of potential entrepreneurial activities – including initiation, resource mobilization, legal establishment, social organization, and operational startup. Drawing on an original data set of 591 entrepreneurs, the study examines the effect of structural, strategic, and environmental contingencies on the relative rates with which different founding activities are pursued. Results demonstrate that social context has a fairly pervasive impact on the occurrence and sequencing of founding processes, with one possible exception being the timing of legal establishment.

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Entrepreneurship
Type: Book
ISBN: 978-0-76231-191-0

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Article
Publication date: 1 October 2010

Kevin K Byon, Michael Cottingham and Michael S Carroll

This study examines the relationship between spectator motivation and sports consumption behaviours in the context of an adaptive sport. Respondents were spectators from…

Abstract

This study examines the relationship between spectator motivation and sports consumption behaviours in the context of an adaptive sport. Respondents were spectators from five matches held in the Midwest United States involving registered United States Quad Rugby Association teams. The Motivation Scale for Sport Consumption (MSSC; Trail & James, 2001) was adapted to measure spectator motivation and predict repatronage intentions and online media consumption among wheelchair rugby spectators. Results indicated that two spectator motivation factors, physical skill and knowledge, were related to repatronage intentions. In addition, knowledge and vicarious achievement were found to be related to online media consumption.

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International Journal of Sports Marketing and Sponsorship, vol. 12 no. 1
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 1 April 1993

Michael Carroll and Elizabeth Holloway

Draws distinction between the use of counselling skills, being aprofessional counsellor, and using professional counselling as one roleamong others, as a way of isolating…

Abstract

Draws distinction between the use of counselling skills, being a professional counsellor, and using professional counselling as one role among others, as a way of isolating the counselling content of outplacement consultancy. A matrix connecting five teaching strategies with five client needs is offered to clarify the role of counselling in outplacement work and as a possible training model for outplacement counsellors. Counselling is viewed as an essential component of good practice within outplacement agencies and can be utilized to help clients to work through their personal reactions to a number of areas connected to job‐loss.

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Employee Councelling Today, vol. 5 no. 4
Type: Research Article
ISSN: 0955-8217

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Article
Publication date: 1 February 1994

John Nixon and Michael Carroll

Observes that line managers are the group most concerned with success attheir jobs. Looks at how being an effective line manager is of theutmost importance. Argues that…

Abstract

Observes that line managers are the group most concerned with success at their jobs. Looks at how being an effective line manager is of the utmost importance. Argues that managers cannot be counsellors but they need to build up counselling skills even though remaining a manager. Shows that line managers will not find counselling in the workplace comes easy for them.

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Employee Councelling Today, vol. 6 no. 1
Type: Research Article
ISSN: 0955-8217

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Article
Publication date: 1 February 1995

Michael Carroll

The employee counsellor has one of the most difficult counsellingjobs, and has a thin line to tread between the organization and theindividual. The “organizational”…

Abstract

The employee counsellor has one of the most difficult counselling jobs, and has a thin line to tread between the organization and the individual. The “organizational” counsellor is, in addition, trainer, consultant, organizational agent of change, counselling manager, informant, advocate, advice‐giver and diplomat. Maintaining all these roles with clear demarcation lines, acceptable boundaries, and supportive relationships, calls for maturity and training.

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Article
Publication date: 1 May 2001

Reinhold Sackmann, Michael Windzio and Matthias Wingens

Suggests that youth unemployment is seen in East Germany as a critical life event because not only may it “scar” individuals’ careers but there is the fear that it may be…

Abstract

Suggests that youth unemployment is seen in East Germany as a critical life event because not only may it “scar” individuals’ careers but there is the fear that it may be a cause of other social problems such as criminal and racist behaviour. Bases the study on event‐history and optimal‐matching analysis. Considers seven hypotheses about the impact of unemployment on social mobility career transitions. Findings suggest that unemployment can raise those chances of upward, downward and lateral mobility.

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International Journal of Sociology and Social Policy, vol. 21 no. 4/5/6
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 25 March 2010

Frank Dobbin and Claudia Bird Schoonhoven

In 1981, W. Richard (Dick) Scott of Stanford's sociology department described a paradigmatic revolution in organizational sociology that had occurred in the preceding…

Abstract

In 1981, W. Richard (Dick) Scott of Stanford's sociology department described a paradigmatic revolution in organizational sociology that had occurred in the preceding decade. In Organizations: Rational, Natural, and Open Systems (Scott, 1981), he depicted the first wave of organizational theory as based in rational models of human action that focused on the internal dynamics of the organization. He described the second wave, found in human relations theory and early institutional theory, as based in natural social system models of human action but still focused on the internal “closed system.” A sea change occurred in organizational theory in the 1970s as several camps began to explore environmental causes of organizational behavior. The open-systems approaches that Scott sketched in 1981 were still seedlings, but all would mature. What they shared was an emphasis on relations between the organization and the world outside of it. The roots of these new paradigms can be traced to innovations of the 1960s. Contingency theorists Paul Lawrence and Jay Lorsch (1967) had argued that firms add new practices and programs largely in response to external social demands and not simply to internal functional needs. James Thompson (1967) argued that organizations come to reflect the wider environment and particularly the regulatory environment.

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Stanford's Organization Theory Renaissance, 1970–2000
Type: Book
ISBN: 978-1-84950-930-5

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Book part
Publication date: 21 December 2006

James Ronald Stanfield, Michael C. Carroll and Mary V. Wrenn

This chapter examines Karl Polanyi's critique of formalism in economics and his case for a more institutional economics based upon a reconstitution of the facts of…

Abstract

This chapter examines Karl Polanyi's critique of formalism in economics and his case for a more institutional economics based upon a reconstitution of the facts of economic life on as wide an historical basis as possible. The argument below reviews Polanyi's argument with regard to the relation between economic anthropology and comparative economics, the contrast between the formalist and substantive approaches to economic analysis, the notion of an economistic fallacy, the most important limitations of the conventional formalist economics approach, and the nature and import of the new departure that Polanyi envisioned.

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Choice in Economic Contexts
Type: Book
ISBN: 978-0-76231-375-4

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Article
Publication date: 1 August 2002

A. Michael Knemeyer, Thomas G. Ponzurick and Cyril M. Logar

The current study demonstrates the value of utilizing qualitative research methods to analyze logistics problems. Specifically, the study utilizes a qualitative…

Abstract

The current study demonstrates the value of utilizing qualitative research methods to analyze logistics problems. Specifically, the study utilizes a qualitative methodology to examine the feasibility of designing a reverse logistics system to recycle and/or refurbish end‐of‐life computers that are deemed no longer useful by their owners. The qualitative methodology is a modified version of a customer visit program in which the in‐depth interviews were used to identify the special needs of stakeholders who could potentially participate in the proposed system. The qualitative interviews were structured and implemented using a standardized approach set forth in the literature. The results indicate that this qualitative technique proved valuable in obtaining industry‐sensitive stakeholder data, which allowed the researchers to more thoroughly analyze the feasibility of the proposed reverse logistics system.

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International Journal of Physical Distribution & Logistics Management, vol. 32 no. 6
Type: Research Article
ISSN: 0960-0035

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