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Case study
Publication date: 20 January 2017

Robert F. Bruner, Michael J. Innes and William J. Passer

Set in September 1992, this exercise provides teams of students the opportunity to negotiate terms of a merger between AT&T and McCaw Cellular. AT&T, one of the largest…

Abstract

Set in September 1992, this exercise provides teams of students the opportunity to negotiate terms of a merger between AT&T and McCaw Cellular. AT&T, one of the largest U.S. corporations, was the dominant competitor in long-distance telephone communications in the United States. McCaw was the largest competitor in the rapidly growing cellular-telephone communications industry. Prior to the negotiations, AT&T had no position in cellular communications. This case and its companion (F-1143) are designed to allow students to be assigned roles to play. The case may pursue some or all of the following teaching objectives: exercising valuation skills, practicing strategic analysis, exercising bargaining skills, and illustrating practical aspects of mergers and acquisitions.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

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Article
Publication date: 1 May 1966

THINGS have travelled full circle. There was a time when the Swedes were busy learning from our enterprise and experiences, especially in the fields of industry and…

Abstract

THINGS have travelled full circle. There was a time when the Swedes were busy learning from our enterprise and experiences, especially in the fields of industry and commerce; now the position is somewhat reversed and we are eager to profit from them in such diverse fields as social welfare, labour relations, modern design generally, and what is more relevant here, librarianship. Sweden has also much to offer from its cultural life through its novelists, poets, artists and musicians, many of whom deserve wider audiences both here and in other countries.

Details

New Library World, vol. 67 no. 11
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 January 2000

Michael De Martinis, Amy Aw and Er Meng Kim

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and…

Abstract

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions. Cognisance is proxied by respondents' demographic characteristics including profession, work experience, university qualification, age, and gender. Respondents include 130 Singaporean auditors, prepares, and users of audited financial reports. Results indicate that the AEG prevails where respondents have relatively little business work experience, and no university qualifications. This supports the premise that lower levels of cognisance of the audit function are associated with the AEG The study also argues that in obtaining results consistent with prior AEG studies set in other countries, the AEG is not affected or constrained by political, legal, social, or economic factors. The study recommends that the accounting professions continue to address the AEG by further educating the public on the role and limitations of an audit, extending the auditor's current responsibilities to match users' expectations, and ensuring the existence and monitoring of audit quality.

Details

Asian Review of Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 29 January 2020

Michael Skidmore, Janice Goldstraw-White and Martin Gill

Frameworks for understanding victim harm and vulnerability have become central to priority-setting and resource allocation for decision-makers in the police and government…

Abstract

Purpose

Frameworks for understanding victim harm and vulnerability have become central to priority-setting and resource allocation for decision-makers in the police and government in the UK. This paper aims to look at the meaning of vulnerability in the context of fraud.

Design/methodology/approach

The research took a mixed methods approach, including analysis of national crime data (n = 61,902), qualitative data collected from interviews with practitioners (n = 107) and a survey of strategic lead officers in the police (n = 32).

Findings

There was a lack of clarity across practitioners and organisations in their understanding of vulnerability and the way it informed the police response to fraud, and a lack of resources and capability for identifying it.

Research limitations/implications

The authors invite reconsideration of the approach to fraud victims which have for too long been forgotten by response and support agencies.

Practical implications

We need to standardise and agree the definition of “vulnerability”; rethink eligibility levels; and refocus police on fraud victims taking vulnerability as a meaningful criterion in deciding who to support.

Originality/value

There is very little research on vulnerability and fraud victims; this paper, based on original research, fills this gap.

Details

Journal of Criminological Research, Policy and Practice, vol. 6 no. 1
Type: Research Article
ISSN: 2056-3841

Keywords

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Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product…

Abstract

Purpose

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

Research limitations/implications

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

Originality/value

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

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Article
Publication date: 1 February 2001

Gongmeng Chen, Michael Firth and Kyungjoo Park

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In…

Abstract

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.

Details

Asian Review of Accounting, vol. 9 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 April 1982

Leslie Baldwin, Alan Day, Ian Orton, Quentin Bibble and Graham Barnett

IN THESE recessionary times it is encouraging to be able to record some library expansion. After several years of anticipation (by turns eager and nervous, according to…

Abstract

IN THESE recessionary times it is encouraging to be able to record some library expansion. After several years of anticipation (by turns eager and nervous, according to the state of rumour at both the national and local levels in the higher education world), the City University Business School moved into imposing new premises on the uppermost floors of the emerging Barbican Arts Centre.

Details

New Library World, vol. 83 no. 4
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

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Book part
Publication date: 5 July 2005

Larry Patriquin

The system of government-run poor relief in England, dating from the sixteenth century, was not replicated in Europe until the mid- to late 1800s. In order to understand…

Abstract

The system of government-run poor relief in England, dating from the sixteenth century, was not replicated in Europe until the mid- to late 1800s. In order to understand why, poor relief must be placed within the socio-economic framework of capitalism, a system of surplus appropriation which originated in the novel class relations of English agriculture. The English way of dealing with poverty was distinctive and this distinctiveness was rooted in the unparalleled expansion of capitalism in that country in the early modern era. Assistance to the poor in England emerged alongside a qualitative social change, wherein an economy rooted in custom was transformed into one based on the competitive social relations of capitalism. The main conclusion of this article is that the welfare state was not a product of industrialization but of the class structure of agrarian capitalism.

Details

The Capitalist State and Its Economy: Democracy in Socialism
Type: Book
ISBN: 978-0-76231-176-7

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Article
Publication date: 1 January 1999

Michael Bromwich

I welcome the opportunity to write in the Millennium edition of the Pacific Accounting Review. The opportunity to write a non‐referred article is an added bonus. This…

Abstract

I welcome the opportunity to write in the Millennium edition of the Pacific Accounting Review. The opportunity to write a non‐referred article is an added bonus. This allows me to write a more speculative and less technical piece than I normally seek (or am forced) to write. Additionally, my choice of title allows self‐quotation without all the usual embarrassment. The article first reviews the take up of strategic management accounting (SMA). It then discusses briefly an argument for extending the scope of SMA.

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

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