Search results

1 – 10 of over 12000
Article
Publication date: 21 November 2016

Stan Shernock

The purpose of this paper is to compare and analyze perspectives of law enforcement officers with combat deployment experience, other military background, and no military service…

Abstract

Purpose

The purpose of this paper is to compare and analyze perspectives of law enforcement officers with combat deployment experience, other military background, and no military service regarding the meaning, relevance, and consequences of the military model of policing.

Design/methodology/approach

Data were obtained from an online survey of police officers throughout a rural Northern New England state. A t-test compared the difference of means on 25 items measured as military attributes and as relevant to policing and an ANCOVA analysis examined the relationship between military service status and the meaning, relevance, and consequences of the military model.

Findings

Officers gave statistically lower ratings to the relevancy than they did to the military character of most of 25 stipulated attributes of the military model, particularly the use of force, but indicated that the military model had positive consequences on both police personnel and the community. There were few differences between officers of different military background regarding the meaning, relevance, and consequences of the military model. However, significantly different ratings given to empowerment of those at lowest levels, to the relevancy of military leadership, and to the effects of military organization and style on the ability to deal with stress were largely attributable to those with combat deployment experience.

Originality/value

This is the only study to use more accurate measures of the relevance of the military model and to empirically examine how police officers themselves, particularly with different military service background, evaluate constituent aspects of the military model.

Details

Policing: An International Journal of Police Strategies & Management, vol. 39 no. 4
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 26 January 2022

Sanya Ojo

This study aims to interrogate the nature and characteristics of military entrepreneurship among veterans of the Nigerian Armed Forces.

Abstract

Purpose

This study aims to interrogate the nature and characteristics of military entrepreneurship among veterans of the Nigerian Armed Forces.

Design/methodology/approach

Through the application of case study methodology, the study gathered data that reveal some distinguishing features of veteran entrepreneurship in Nigeria.

Findings

Veterans’ military background and military training appear to have both facilitating and inhibiting effects on veteran entrepreneurship in Nigeria. The study also reveals that veteran entrepreneurship though it may have some distinguishing features, but does not differ significantly to civilian entrepreneurship. Veterans’ entrepreneurs confront the same challenges as their civilian counterparts.

Originality/value

The result provides valuable knowledge for academics/researchers researching success and failure factors in the veteran entrepreneurship field.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 17 no. 3
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 22 August 2023

Zhe Li, Xinrui Liu and Bo Wang

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also…

Abstract

Purpose

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

Design/methodology/approach

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Findings

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

Practical implications

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

Originality/value

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 17 September 2020

Zhe Li and Megan Rainville

The purpose of this study is to examine the relationship between independent director military service and monitoring effectiveness, focusing on chief executive officer (CEO…

Abstract

Purpose

The purpose of this study is to examine the relationship between independent director military service and monitoring effectiveness, focusing on chief executive officer (CEO) compensation.

Design/methodology/approach

The authors identify independent directors with military experience using BoardEx data. The authors focus on the level of CEO compensation. The methods used include panel data estimation, propensity score matching analysis and instrumental variable analysis.

Findings

The authors find more powerful CEOs are more likely to appoint independent directors with past military service to the board. Boards with a larger proportion of independent directors with military experience tend to award higher levels of CEO compensation. Moreover, the positive relationship between independent directors with military experience and executive compensation is stronger when the CEO is more powerful.

Originality/value

This paper examines a relatively unexplored director background, directors with military experience, and finds this type of independent director is associated with weak monitoring. The authors contribute to the literature examining the effect of executive and board member military experience on corporations. The authors identify weak monitoring of powerful CEOs as a potential weakness of directors with military experience. This drawback should be considered before appointing a director with military experience to the board.

Details

International Journal of Managerial Finance, vol. 17 no. 4
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 1 August 2023

Iman Harymawan, Damara Ardelia Kusuma Wardani and John Nowland

This study investigates the relationship between companies with military directors and audit fees in Indonesia.

Abstract

Purpose

This study investigates the relationship between companies with military directors and audit fees in Indonesia.

Design/methodology/approach

Using upper echelon and audit pricing theories, the authors examine military directors' roles in the demand for and supply of auditing services. The authors use Indonesia as their research setting as their military forces have a long history of involvement in business. The study sample includes 898 firm-year observations on the Indonesia Stock Exchange during 2014–2018.

Findings

The authors find a negative relationship between military connections and audit fees. This is consistent with auditors assessing lower audit risk and charging lower audit fees to companies that have leaders with military experience. The study findings are strongest where there is military experience on the board of directors and where the military experience is from the Army.

Originality/value

This study extends the literature on the benefits of military experience in company leadership, especially in the context of auditing research. The study findings also have implications for the selection of board candidates and auditor risk assessments.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 18 October 2021

Eddie Choo and Alessandro Fergnani

The aim of this study is to trace the factors that have contributed to the adoption and institutionalization of foresight practices within the Singapore Public Service, Government…

Abstract

Purpose

The aim of this study is to trace the factors that have contributed to the adoption and institutionalization of foresight practices within the Singapore Public Service, Government of Singapore.

Design/methodology/approach

This study discusses the history of the adoption and institutionalization of foresight practices in the Singapore Government; this study has carried out content analysis of secondary literature and conducted 11 in-depth semi-structured interviews with elite informants.

Findings

This study finds that the adoption and institutionalization of foresight practices in the Singapore Government was brought about by a combination of five factors. The most foundational factor in our model is the role of institutional entrepreneurs, who drew upon the symbolic representation of Singapore’s vulnerability to legitimize the use of foresight, thus resonating well with local technocratic groups to maintain steady economic progress. This study further argues that the underdevelopment of foresight in the local private and academic domains can be at least in part explained by the historical connotations of foresight that were uncovered.

Research limitations/implications

As the findings are fruit of the authors’ interpretation of the secondary literature/interview data, they require further triangulation by future research.

Originality/value

This study presents the interpretation of elite informants’ accounts and historical documents to explain one of the most exemplar yet classified case studies of governmental foresight globally.

Details

foresight, vol. 24 no. 1
Type: Research Article
ISSN: 1463-6689

Keywords

Book part
Publication date: 7 November 2017

Pauline A. Howes

Company programs to hire military veterans and Olympic athletes represent a convergence of responsibilities, interests, and opportunities for human resources (HR) and public…

Abstract

Company programs to hire military veterans and Olympic athletes represent a convergence of responsibilities, interests, and opportunities for human resources (HR) and public relations (PR) staffs. These employment initiatives often reflect corporate social responsibility (CSR) values as well as business goals. This chapter explores why companies create special hiring programs, how they are integrated into an HR function, and the role of PR in communicating about the program as part of a socially responsible mission. Though distinctive in their roles – HR in managing corporate staffing and PR in shaping a company’s image and promoting its brands – these two functions can jointly amplify the value and impact of special hiring programs.

Details

Corporate Social Responsibility, Sustainability, and Ethical Public Relations
Type: Book
ISBN: 978-1-78714-585-6

Keywords

Article
Publication date: 1 April 1999

Joseph P. McGarrity, James A. Bell and James E. Barr

To date, Congressional ideology has been considered to be the portion of a roll call vote that could not be explained by self‐interested behavior. This paper suggests that the…

Abstract

To date, Congressional ideology has been considered to be the portion of a roll call vote that could not be explained by self‐interested behavior. This paper suggests that the scope of what is considered self‐interested behavior must be expanded. We find evidence that Congressmen may be the agent in a principal agent relationship, not only to voters and PACs as commonly thought, but also to industries that may offer Congressmen employment when they leave the House.

Details

Humanomics, vol. 15 no. 4
Type: Research Article
ISSN: 0828-8666

Book part
Publication date: 1 January 2009

Arwiphawee Srithongrung

In the United States, the 1993 Government Performance and Result Act (GPRA) has increased public demand for governments not only to produce and deliver public goods and services…

Abstract

In the United States, the 1993 Government Performance and Result Act (GPRA) has increased public demand for governments not only to produce and deliver public goods and services, but also to demonstrate program effectiveness, which is the ultimate goal of a public program's existence, mission, and spending. This public management approach parallels the results-oriented management, which aims to strengthen organizational effectiveness and emphasize the need to integrate all major activities and functions, an activity that will direct them toward advancing organization-wide strategic goals or fundamental policy agendas (Kettl, 1997). Managers use program outputs and outcomes as implementation benchmarks to identify implementation means or directions (Kettl, 1997). By reporting performance measurement results to the public and policy makers, public managers are held accountable for the tax-dollars spent to produce and deliver public services in the most efficient and effective way (Aristigueta, 2007). Performance measurement results, especially those related to outcome achievement, are partially useful in budget allocation from the perspective that the tax-dollars spent are tied to desirable outcomes rather than to program input costs that may or may not correspond with public desires (DuPont-Morales & Harris, 1994).

Details

The Many Faces of Public Management Reform in the Asia-Pacific Region
Type: Book
ISBN: 978-1-84950-640-3

1 – 10 of over 12000