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Article
Publication date: 1 April 2004

Noel D. Uri and Paul R. Zimmerman

In 1999 the Federal Communications Commission adopted an order granting complete deregulation of the rates for special access service for specific metropolitan statistical…

Abstract

In 1999 the Federal Communications Commission adopted an order granting complete deregulation of the rates for special access service for specific metropolitan statistical areas based on an objective showing that there was potential competition in that market. This was done in an environment where the local exchange carriers (LECs) subject to price caps were earning a rate of return in excess of 22 percent, with the rate of return on an upward trend. By 2002, the average rate of return across all price cap LECs topped 35 percent. The question that is investigated in this paper is whether the price cap LECs have market power in supplying special access service and whether they have taken advantage of this. The data clearly show that this is the case. Given the prevailing situation, there is a clear need to revisit the pricing flexibility order. First, the product market for special access service needs to be more carefully examined. Second, the metrics used to define the potential for competition need to be revamped.

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Book part
Publication date: 10 June 2015

Anthony C. Klotz and Ryan D. Zimmerman

Although a significant body of work has amassed that explores the antecedents, correlates, and consequences of employee turnover in organizations, little is known about…

Abstract

Although a significant body of work has amassed that explores the antecedents, correlates, and consequences of employee turnover in organizations, little is known about how employees go about quitting once they have made the decision to leave. That is, after the decision to voluntarily quit their job is made, employees must then navigate through the process of planning for their exit, announcing their resignation, and potentially working at their company for weeks after their plans to resign have been made public. Our lack of understanding of the resignation process is important as how employees quit their jobs has the potential to impact the performance and turnover intentions of other organizational members, as well as to harm or benefit the reputation of the organization, overall. Moreover, voluntary turnover is likely to increase in the coming decades. In this chapter, we unpack the resignation process. Specifically, drawing from the communication literature and prior work on employee socialization, we develop a three-stage model of the resignation process that captures the activities and decisions employees face as they quit their jobs, and how individual differences may influence how they behave in each of these three stages. In doing so, we develop a foundation upon which researchers can begin to build a better understanding of what employees go through after they have decided to quit but before they have exited their organization for the final time.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78560-016-6

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Article
Publication date: 1 March 2006

Graeme Wines

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two…

Abstract

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

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Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 January 1994

Shirley L. Zimmerman

An earlier examination of the relationship between states' per capita expenditures for public welfare and their divorce rates found no relationship between the two for…

Abstract

An earlier examination of the relationship between states' per capita expenditures for public welfare and their divorce rates found no relationship between the two for observations prior to 1985. However in 1985, the two were related, states' public welfare expenditures being inversely predictive of their divorce rates: the less states' spent for public welfare, the higher their divorce rates, and conversely, the more they spent, the lower their divorce rates. Translated, this meant that family life was less stable in states that did less to support family life and more stable in states that did more to support family life. This finding is important because of the wide‐spread belief that government social programs undermine family life and foster family break‐up.

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International Journal of Sociology and Social Policy, vol. 14 no. 1/2
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 8 June 2020

Rupert Ward

Abstract

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Personalised Learning for the Learning Person
Type: Book
ISBN: 978-1-78973-147-7

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Book part
Publication date: 10 July 2014

To explain how cumulative efforts contribute to learning and literacy development.

Abstract

Purpose

To explain how cumulative efforts contribute to learning and literacy development.

Design/methodology/approach

A representation of how efforts lead to lasting growth is discussed through a variety of historical and current perspectives across content disciplines. This chapter includes depictions of how positive experiences can promote further success and recognizing one’s cumulative efforts and the effects from those are fundamental to educational attainment.

Findings

The value one places on tasks such as reading or writing is often aligned to the frequency with which those events occur. Students view their time and effort as capital; they are students’ most valued possessions, and how they allocate these commodities is a choice.

Practical implications

For students to become avid readers and writers, we must utilize a host of strategies to impress the notion that these activities are worth their attention, time, and investment.

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Theoretical Models of Learning and Literacy Development
Type: Book
ISBN: 978-1-78350-821-1

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Book part
Publication date: 8 September 2017

Hassan R. HassabElnaby, Ahmed Abdel-Maksoud and Amal Said

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively…

Abstract

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Article
Publication date: 1 August 1998

Paul Palmer and Gerald Vinten

We outline the history of a distinct accounting standard for charities. It charts the development of the first charity SORP and its subsequent failure. The paper explains…

Abstract

We outline the history of a distinct accounting standard for charities. It charts the development of the first charity SORP and its subsequent failure. The paper explains the development of the current second charity SORP, and reviews three philosophical schools of accounting ‐ positivism, interpretive and critical. We critique how each perspective would define the SORP’s development. We conclude that all three philosophies provide a context which validates the purpose of the new charity accounting statement and subsequent regulation. The interpretative school, however, provides fusion between theory and current professional practice.

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Managerial Auditing Journal, vol. 13 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 October 2008

James Santomier

New media has emerged as a significant dimension of branding and global sports sponsorship because it provides the capability to communicate with consumers worldwide via a…

Abstract

New media has emerged as a significant dimension of branding and global sports sponsorship because it provides the capability to communicate with consumers worldwide via a multitude of digital platforms. This paper discusses the results of a systematic review of the development of global sports sponsorship and the importance of new media integration to the sector for the future. Results indicate that a new paradigm is emerging which involves thematically linked, integrated, strategic global marketing initiatives driven by new media applications, which have enhanced the value of sports sponsorship.

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International Journal of Sports Marketing and Sponsorship, vol. 10 no. 1
Type: Research Article
ISSN: 1464-6668

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