Search results
11 – 20 of over 3000Madeline E. Heilman and Elizabeth J. Parks-Stamm
This chapter focuses on the implications of both the descriptive and prescriptive aspects of gender stereotypes for women in the workplace. Using the Lack of Fit model, we review…
Abstract
This chapter focuses on the implications of both the descriptive and prescriptive aspects of gender stereotypes for women in the workplace. Using the Lack of Fit model, we review how performance expectations deriving from descriptive gender stereotypes (i.e., what women are like) can impede women's career progress. We then identify organizational conditions that may weaken the influence of these expectations. In addition, we discuss how prescriptive gender stereotypes (i.e., what women should be like) promote sex bias by creating norms that, when not followed, induce disapproval and social penalties for women. We then review recent research exploring the conditions under which women experience penalties for direct, or inferred, prescriptive norm violations.
Marriage is often compared to a “contract.” This analogy purports to proceed from a settled concept called “contract,” under which legitimate obligations derive from consent. The…
Abstract
Marriage is often compared to a “contract.” This analogy purports to proceed from a settled concept called “contract,” under which legitimate obligations derive from consent. The analogy creates confusion when applied in the legal context. In law, “contract” refers to a broad category of legal obligation. Many legal theorists believe “contractual” enforceability should be based solely on consent. But as a matter of positive legal doctrine, consent is neither necessary nor sufficient to establish enforceability. A contract's enforceability also depends on its relationship to public welfare.
Thus the “contract” analogy does not constitute a legal justification for an approach to marriage based solely on the consent of the parties. It merely expresses a normative preference for a consent-based approach. The chapter illustrates this point using examples of current marriage-related issues, such as covenant marriage, prenuptial agreements, and same-sex marriage.
Harald Bergsteiner and Gayle C. Avery
Responsibility and accountability are central to much of what managers do, but in the literature these complex social science concepts are confused. The paper aims to bring…
Abstract
Purpose
Responsibility and accountability are central to much of what managers do, but in the literature these complex social science concepts are confused. The paper aims to bring theoretical rigour, structure, consistency and parsimony to this field, using as an example the subcategories of responsibility referred to as corporate social responsibility (CSR) and global responsibility.
Design/methodology/approach
This conceptual paper analyses and identifies overlaps, redundancies, gaps, limitations and flaws in current constructs of responsibility and accountability. Using this as a base, we propose a responsibility and accountability matrix comprised of eight constructs, which in turn underpin a process model in which responsibility precedes accountability.
Findings
The eight constructs are shown to be sufficient and necessary to explain: the nature of the obligation that one party has to another (role, legal, ethical and moral responsibility); the responsibilities and accountabilities that arise from decisions, actions and behaviours (causal, judged and felt responsibility; external and felt accountability); and how these responsibilities differ from constructs that define the ambit of responsibility (personal, team, corporate, social and global responsibility). This then forms the basis of a proposed generic process model of responsibility and accountability that shows how the discrete and sequential stages of the process typically unfold, and how the responsibility and accountability constructs proposed above relate to each other and to the various process stages. It argues that concepts of CSR and global responsibility, poorly defined both in practice and in the literature, can be better understood when these eight constructs are applied to them.
Practical implications
To underscore the practical implications of the theory, it shows, by reference to the model, how CSR and global responsibility can play out in the case of banks. However, being a generic model, it extends to many other applications in management and the social sciences.
Originality/value
The proposed model is highly original, clarifying, augmenting, categorising and integrating concepts of accountability and responsibility. The paper is also original in providing a framework for reducing CSR and global responsibility to their constituent first‐order constructs.
Details
Keywords
Jean‐Léon Beauvois and Nicole Dubois
Notes that people use self‐presentation strategies to enhance their self‐image, and in doing so, they rely on norms. Raises the question of the desirability and feasibility of…
Abstract
Notes that people use self‐presentation strategies to enhance their self‐image, and in doing so, they rely on norms. Raises the question of the desirability and feasibility of giving training to individuals in normative self‐presentation, where the idea is to teach the trainees to refer to judgment norms when responding in formal evaluation situations (like job interviews). Three judgment norms are used as illustration: internality, self‐sufficiency, and individual anchoring. The materials for training in these three norms are tested using the methods and techniques of the socionormative approach, and briefly presented. The ethical implications of this type of training are discussed.
Details
Keywords
Purpose – The purpose of the chapter is to introduce queer feminist cultural studies methodologies. For illustrative purposes, the chapter draws upon one specific study of locker…
Abstract
Purpose – The purpose of the chapter is to introduce queer feminist cultural studies methodologies. For illustrative purposes, the chapter draws upon one specific study of locker room space undertaken by the author.
Design/methodology/approach – The design of the locker room study is delineated, including methods of data collection and analysis: self-reflective narratives, interviews, text and discourse analysis. Issues of contextualisation and insight into the use of queer feminist cultural studies methodologies to study normative geographies are foregrounded.
Findings – Findings acknowledge the systems of knowledge production that cohere around gendered and (hetero)sexed normative and non-normative bodies in locker room spaces.
Research implications – There is no quintessential queer methodology, which is a drawback to researchers trying to forge their way in this area. Instead, all interrogations and interpretations start from a critique of the (hetero)normative discourses and practices of gender and sexuality that take place at the expense of non-normative experiences.
Originality – The chapter provides an overview of queer feminist cultural studies theories and methodologies, for those unfamiliar with this post-positivist and counter-hegemonic approach. The author suggests that queer feminist cultural studies methodologies provoke us to ask the following questions: What new thoughts does my work make possible to think? What new emotions does my work make possible to feel? What new sensations and perceptions does it open up for diverse subjectivities? Such questions take researchers in new and exciting directions.
Details
Keywords
Margarete Arndt and Barbara Bigelow
We appreciate the editors' invitation to comment on these three papers, and we thank the authors for giving us so much food for thought. The papers linked together well…
Abstract
We appreciate the editors' invitation to comment on these three papers, and we thank the authors for giving us so much food for thought. The papers linked together well conceptually. We can see an organization's mission necessitating cultural competency in service delivery and an organization's culture enhancing or hindering fulfillment of a mission or the commitment to cultural competency. In this commentary we will look at these papers from three different lenses – the nature of evidence, the role of normative admonitions in health care literature, and historical context – as a way to raise questions that link these papers to broader issues that affect health care research. Since we are commenting on the chapters “blind,” we cannot refer to the authors by name. For brevity's sake we will refer to the chapters as the Culture paper, the Mission paper, and the Competency paper.
The present paper is aimed at arguing the fallacy of those political arguments when an economical evaluation of those advantages is implicated. The present analysis will unearth…
Abstract
Purpose
The present paper is aimed at arguing the fallacy of those political arguments when an economical evaluation of those advantages is implicated. The present analysis will unearth the partisan nature of the specific accounting rules and principles to fill up the Italian financial reporting in spite of any environmental sensitivity. The paper attempts to suggest a mediation through a comprehensive view on hegemonic discourses of environmental management and their counter‐evidences of accounting practices about environmental management.
Design/methodology/approach
The discussion is pivoted on the counter‐evidences of the present management tools both at the level of financial reporting and analytical accounting.
Findings
The evidences stress the limits of the accounting regulation, since the categories of costs in the financial report scheme open a few possibilities to distinguish the environmental costs. Those considerations are an obstacle to the “internalization” of environmental externalities and they do not support the main issue of a pro‐active environmental system.
Originality/value
The present work shows the potential of accounting to make things visible and measurable and the will to take this opportunity to solve the urgency of the environmental problems. In so doing, the work contributes to the present debate on environmental management systems, through a detailed and in‐depth analysis of the accounting loci for environmental issues.
Details
Keywords
The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of…
Abstract
Purpose
The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for further qualitative inquiry.
Design/methodology/approach
The paper relies on critical reflection and deductive logic in its discussion, drawing on a wide range of theoretical pronouncements and methodological literature, as well as on some illustrative field studies in management accounting.
Findings
The paper opens a broad panorama: it emphasizes field research as a necessary counterweight to textbook appreciations of management accounting, to idealized economic models and to consultancy‐oriented agenda. It identifies how field research serves theory development in different ways, providing a set of practical principles which assist qualitative efforts. The paper also specifies pitfalls in qualitative studies and shows areas where the future potential of qualitative investigations can be focused.
Practical implications
This is a paper that motivates the “qualitative” management accounting scholar. But it also assists in a pragmatic way the qualitatively oriented management accounting scholar – especially someone with little prior experience in empirical fieldwork and in the theoretical interpretation of qualitative data.
Originality/value
The paper provides a source of inspiration, an instructive reflection and a practical guide for the qualitatively oriented, but still somewhat hesitant, management accounting scholar.
Details
Keywords
Jose M. Barrutia and María Paz Espinosa
The main purpose of this paper is to study the effect of consumer expertise on mortgage loan prices. We argue that consumer expertise should affect price due to two reasons: (1…
Abstract
Purpose
The main purpose of this paper is to study the effect of consumer expertise on mortgage loan prices. We argue that consumer expertise should affect price due to two reasons: (1) loan mortgage prices in non-price-regulated settings are usually the result of a bank-customer negotiation process; and (2) a mortgage loan is a complex product.
Design/methodology/approach
Data on mortgage loan prices were used for a sample of 1,055 households for 2005 (Bank of Spain Survey of Household Finances, EFF-2005).
Findings
The regression results indicate that consumer expertise-related metrics are highly significant as predictors of mortgage loan prices. Findings also indicate that cost-related variables and a measure of risk with low discrimination power (i.e. having a permanent employment contract, which accounts for 70 per cent of contracts in Spain) affect price. Surprisingly, more sophisticated measures of credit risk do not have such a significant impact on mortgage prices.
Research limitations/implications
Empirical results refer to the credit conditions prior to the financial crisis and could shed some light on the factors that led to it.
Practical implications
Findings seem to indicate that, in the period under study, bank managers prioritized capturing new business in the short-term against normative prescriptions, which suggest that price should be credit-risk adjusted (financial literature) and long-term consumer potential adjusted (marketing literature). The post-2008 difficult economic situation of Spanish banks (linked to an excessive portfolio of mortgage loans granted at very low prices) shows that these strategies were wrong.
Originality/value
An uncommon perspective was adopted. The importance of consumer expertise-related variables on price has been underemphasized by prior research. The effect of consumer expertise is assessed by using a large and comprehensive database.
Details
Keywords
Hamid Abdirad and Carrie S. Dossick
The purpose of this paper is to inquire into the reasons why Construction Operation Building Information Exchange (COBie) has not become mainstream across the construction…
Abstract
Purpose
The purpose of this paper is to inquire into the reasons why Construction Operation Building Information Exchange (COBie) has not become mainstream across the construction industry despite the significant attempts to promote it.
Design/methodology/approach
This paper framed and compared the normative model of COBie to a descriptive model of COBie. The normative model was based on the assumptions and planned procedures outlined in the COBie documentation. The descriptive model was developed through a case study of COBie implementation, with ethnographic observations, interviews and artifact analysis as the data collection methods and thematic analysis as the data analysis method.
Findings
The comparative analysis of the normative and descriptive models showed that the underlying normative assumptions of COBie can be challenged in its implementation. In the case study, implementing COBie disrupted the conventional practice of few participating firms as the data requirements and the expected sequences and timelines of tasks were not aligned with the industry norms for exchanging data. Furthermore, the normative model of COBie could not account for the unanticipated variability in the internal routines of firms for submittal production.
Practical implications
COBie, as an instruction-based model, may not provide enough flexibility for some firms to adapt to its requirements such that COBie tasks become integrated with their existing workflows. COBie tasks may become additional efforts, and at times, conflict with the industry norms and firms’ routines, and therefore, disrupt the efficiency goals.
Originality/value
This paper provides empirical evidence to clarify why implementing COBie has not been as efficient for all industry players as expected.
Details