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Article
Publication date: 7 March 2016

Karen VanPeursem, Kevin Old and Stuart Locke

The purpose of this paper is to evaluate the accountability practices of the directors in New Zealand and Australian dairy co-operatives. An interpretation of their…

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1005

Abstract

Purpose

The purpose of this paper is to evaluate the accountability practices of the directors in New Zealand and Australian dairy co-operatives. An interpretation of their practices, which focus on the relationship between directors and their farmer-shareholders, is informed by Roberts’ (2001a) understandings of a socializing accountability.

Design/methodology/approach

The fieldwork consists of interviews with 23 directors, including all chief executive officers and chairmen, of six dairy co-operatives together with observations and document analysis. These co-operatives together comprise a significant portion of the regional dairy industry. The methodology draws from Eisenhardt’s (1989) qualitative approach to theory formation.

Findings

The authors find that these directors engage in a discourse-based, community-grounded and egalitarian form of socializing accountability. As such, their practices adhere generally to Roberts (2001a) hopes for a more considerate and humble relationship between an accountor and an accountee.

Social implications

Findings add to the small pool of research on the lived experiences of co-operative boards and to a parsimonious literature in socializing accountability practices. The contributions of the study are in advancing real understandings of alternative forms of accountability, in evaluating the conditions in which these alternatives may be likely to arise and in anticipating the challenges and opportunities that arise therefrom.

Originality/value

The originality of the project arises from accessing the views of these industry leaders and, through their frank expressions, coming to understand how they achieve a form of a socializing accountability in their relationships with farmer-shareholders.

Details

Journal of Accounting & Organizational Change, vol. 12 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 10 June 2019

Jenna Reinbold

The 2015 Obergefell v. Hodges decision accomplished more than the national legalization of same-sex marriage; it also laid bare a deep rift among US Supreme Court justices…

Abstract

The 2015 Obergefell v. Hodges decision accomplished more than the national legalization of same-sex marriage; it also laid bare a deep rift among US Supreme Court justices over the question of whether and how religious objections to same-sex marriage should be accommodated in this new era of marriage equality. This chapter will explore the rift revealed in Obergefell between the Court’s differing conceptions of religious free exercise and will highlight the ways in which this legal dispute was translated into a forceful mode of conservative religious activism in the buildup to the groundbreaking 2016 election.

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Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-78973-727-1

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Article
Publication date: 16 November 2012

Teerooven Soobaroyen and Jyoti Devi Mahadeo

The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is…

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2846

Abstract

Purpose

The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius).

Design/methodology/approach

The paper relies on 24 semi‐structured interviews of board members in listed and non‐listed companies and also analyses the accountability implications present in the local code of corporate governance and relevant reports. The analysis is informed by the typologies of board accountability and process developed by Roberts in 2001 (socialising, individualising, sovereign and complementary) and is complemented by Pettigrew and McNulty's 1995 notions of minimalist and maximalist boards.

Findings

From a state which can largely be associated to the notion of sovereign governance and a minimalist board, the findings reveal a substantive change in the type of board accountability but it is one which privileges an individualising form of board interactions. A move to a more empowered “maximalist” board is also noted. Notwithstanding, the paper uncovers specific issues with the INED as an accountability mechanism in that there is much fuzziness on his/her role and motivations and whether INEDs can conceivably contribute to a socialising form of board accountability.

Originality/value

The paper responds to calls for more qualitative research on how boards actually operate in emerging economies, at a time when an increasing number of countries have adopted corporate governance requirements drawn primarily from the Anglo‐American model. This paper contributes to the literature by providing empirical evidence on corporate board processes and dynamics in non‐Western contexts.

Details

Qualitative Research in Accounting & Management, vol. 9 no. 4
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 5 October 2011

David Ellis

This chapter explores how early theorising about information behaviour and the emergence of conceptual modelling in information behaviour research had its beginnings in…

Abstract

This chapter explores how early theorising about information behaviour and the emergence of conceptual modelling in information behaviour research had its beginnings in thinking that was taking place in the very late 1970s and early 1980s in Europe and the USA. Some of these ideas were presented in papers that are very familiar and much cited, but others in papers which may be less familiar and, consequently, may not be much cited, but which together contribute to explain why the rapid development in conceptual thinking about, as opposed to the simple empirical study of, information behaviour took place from that period to the present. Four dimensions are identified which together underpin the emergence of conceptual modelling in contemporary information behaviour research. The four dimensions are (1) the adoption of a social science perspective, (2) a qualitative as opposed to a quantitative orientation, (3) a focus on the modelling of information behaviour and (4) a concern with empirical validation and exemplification in the development of such models. These four dimensions came together to provide a tacit rather than explicit framework for subsequent theorising about information behaviour, and in particular underpinned studies involved the conceptual modelling of information behaviour. Information behaviour research then began to develop conceptual models very different from the empiricism of earlier studies, and, at the same time exhibited a strong concern for the exemplification or validation of these models in empirical studies. This combination of theoretically based conceptual modelling and empirical exemplification and validation together gave much of the character to information behaviour research from the later 1970s and early 1980s, an influence that extends to the present.

Details

New Directions in Information Behaviour
Type: Book
ISBN: 978-1-78052-171-8

Abstract

Details

Reflections and Extensions on Key Papers of the First Twenty-Five Years of Advances
Type: Book
ISBN: 978-1-78756-435-0

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

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Book part
Publication date: 25 May 2017

Chenelle A. Jones and Renita L. Seabrook

This chapter examines how the intersection of race, class, and gender impact the experiences of Black women and their children within a broader socio-historical context.

Abstract

Purpose

This chapter examines how the intersection of race, class, and gender impact the experiences of Black women and their children within a broader socio-historical context.

Methodology/approach

The epistemological framework of feminist criminology and the invisibility of Black women are used to draw an analysis on the American dominant ideology and culture that perpetuates the racial subjugation of Black women and the challenges they have faced throughout history as it relates to the mother-child dynamic and the ideals of Black motherhood.

Findings

By conceptually examining the antebellum, eugenics, and mass incarceration eras, our analysis demonstrated how the racial subjugation of Black women perpetuated the parental separation and the ability for Black women to mother their children and that these collective efforts, referred to as the New Jane Crow, disrupt the social synthesis of the black community and further emphasizes the need for more efforts to preserve the mother/child relationship.

Originality/value

Based on existing literature, there is a paucity of research studies that examine the effects of maternal incarceration and the impact it has on their children. As a part of a continuous project we intend to further the discourse and examine how race and gender intersect to impact the experiences of incarcerated Black women and their children through a socio-historical context.

Details

Race, Ethnicity and Law
Type: Book
ISBN: 978-1-78714-604-4

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Book part
Publication date: 9 December 2020

Michael L. Roberts and Theresa L. Roberts

This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality;…

Abstract

This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness issues that influence voluntary tax compliance (Hofmann, Hoelzl, & Kirchler, 2008; Spicer & Lundstedt, 1976). Most public polls and some prior research indicate the general public considers progressive income tax rates as fairer than flat tax rates, a reflection of the Needs rule of distributive justice theory; our 1,138 participants respond similarly. However, two-thirds of our politically representative sample of the American public actually assign “fair shares” of income taxes consistently with fairness-as-proportionality above an exempt amount of income, consistent with the Contributions rule of Equity Theory. We argue experimental assignments of fair shares of income taxes can best be understood as a combination of the Needs rule, applied by exempting incomes below the poverty line from income taxation (via current standard deductions) and taxing incomes above this exempt amount at a single tax rate (i.e., a flat-rate tax) consistent with the Proportionality/Contributions rule. Viewed in combination, these two distributive justice rules explain the tax fairness judgments of 89% of our sample and indicate surprising general agreement about what constitutes a fair share of income taxes that should be paid by US citizens from the 5th percentile to the 95th percentile of the income distribution. The joint application of these fairness rules indicates how seemingly competing, partisan distributive justice concerns can inform our understanding of social attitudes about tax fairness across income classes.

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Book part
Publication date: 1 July 2014

Gerald R. Ferris, John N. Harris, Zachary A. Russell, B. Parker Ellen, Arthur D. Martinez and F. Randy Blass

Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate…

Abstract

Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate literatures on individual, group/team/unit, and organization reputation fail to acknowledge each other. This sends the implicit message that reputation is a fundamentally different phenomenon at the three different levels of analysis. We tested the validity of this implicit assumption by conducting a multilevel review of the reputation literature, and drawing conclusions about the “level-specific” or “level-generic” nature of the reputation construct. The review results permitted the conclusion that reputation phenomena are essentially the same at all levels of analysis. Based on this, we frame a future agenda for theory and research on reputation.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78350-824-2

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Article
Publication date: 28 June 2013

Alexis Downs and T. Beth Stetson

The question of whether the words “American Dream” point to something of substance is at the heart of the authors' inquiry. James Truslow Adams coined the term in his 1933…

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1856

Abstract

Purpose

The question of whether the words “American Dream” point to something of substance is at the heart of the authors' inquiry. James Truslow Adams coined the term in his 1933 book The Epic of America as a way to re‐establish a sense of optimism decimated by the Great Depression. Adams' contribution was to move the public discourse from that of individual effort to a sense of a collective identity. The American Dream is an element of the “cultural stuff” whose singularity (“dream”) rapidly breaks down into a variety of interpretations about the American nation (“dreams”). The popular press suggests that the Dream proposes to balance collective membership in a national identity with the individual freedom to achieve prosperity and success. The purpose of this paper is to analyze the Dream and the construction of an American identity by examining the accounts of men who surely represent the American Dream: US Presidential candidates.

Design/methodology/approach

In order to analyze the candidates' accounts of themselves as committed to their American identity and to the American Dream, the authors view the tax returns and speeches of Presidential candidates Barack Obama and Mitt Romney through the lens of the psychoanalytic theories of Jacques Lacan and locate the American Dream as a construct of the imaginary and symbolic orders, as they are defined by Jacques Lacan. The inspirations for the authors' analysis are twofold. One is a 1953 report in which Lacan said, “The unconscious of the subject is the discourse of the other”. The authors argue that the American Dream is the “discourse of the other” and suggest that the American identity is decentered: i.e. a signifying construct (the American Dream) substitutes for identity. The second inspiration is a 2009 paper titled “No one is perfect” by John Roberts, who argues, “The ideal of a transparency pretends to a mere making visible […] [But] transparency works to advertise an ideal against which we will always fail”.

Findings

It was found that the candidates' efforts to be transparent advertise an ideal: in this study, the ideal is the ideal of a “perfect‐able” American who lives the American Dream. It is an ideal against which the candidates fail because it is the “discourse of the other”.

Research limitations/implications

This study has limitations. The subjects are two American citizens and the authors' interpretation might not be appropriate to other American citizens and residents.

Originality/value

The authors are aware of no other study that uses Lacanian psychoanalytic views to examine the American Dream.

Details

Journal of Organizational Change Management, vol. 26 no. 4
Type: Research Article
ISSN: 0953-4814

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