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Article
Publication date: 5 March 2020

Deirdre M. Collier and Paul J. Miranti

This study aims to explain how the Interstate Commerce Commission (ICC) used its power over rail rates as part of an effort to promote the growth of economically underdeveloped…

Abstract

Purpose

This study aims to explain how the Interstate Commerce Commission (ICC) used its power over rail rates as part of an effort to promote the growth of economically underdeveloped regions of the USA. This was accomplished by subsidizing shipments of food and fuel staples to major domestic and world markets and by offsetting the burden of high protective tariffs through low transportation rates on imported goods, from its inception in 1887 until the disruption of ocean transport with the outbreak of First World War in 1914.

Design/methodology/approach

Through examination of contemporary ICC studies and cases, this study shows how the ICC condoned rate practices that promoted the socioeconomic welfare of sparsely populated regions primarily in the Southern and Western USA.

Findings

The study illustrates that the ICC facilitated exports by authorizing rates that subsidized the transport of overseas food and fuel staples from the interior while at the same time allowing preferential rail–sea contracts on imports that partially offset the burden of protective tariffs on these regions. The focus on regional social welfare within the ICC largely ended by 1914, with the end of protective tariffs and the start of First World War.

Originality/value

This new interpretation explains how international trade patterns in the USA were influenced in significant ways by the ICC to achieve regional social welfare objectives and to promote greater national economic integration.

Details

Journal of Management History, vol. 26 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

Book part
Publication date: 10 October 2011

Stephen B. Adams and Paul J. Miranti

Purpose — This study assesses the effectiveness of initiatives by expatriate employees of the American Telephone and Telegraph Company (AT&T, popularly referred to as the ‘Bell…

Abstract

Purpose — This study assesses the effectiveness of initiatives by expatriate employees of the American Telephone and Telegraph Company (AT&T, popularly referred to as the ‘Bell System’11The use of the term ‘Bell System’ as a synonym for AT&T reflected the firm's initial dependency on the exploitation of the telephone patents of Alexander Graham Bell. The Bell System consisted of AT&T, a holding company, and its affiliates including The Bell Telephone Laboratories (research), Western Electric (manufacturing) and 13 regional telephone operating subsidiaries.) in the revival of the Japan's telecommunications system and allied industries after World War II.

Methodology — Our primary methodology involves historical analysis of archival resources for AT&T and the Civil Communications Section (CCS) of the Supreme Command Allied Powers (SCAP), the American occupation government agency responsible for advising Japanese government and industry during the period 1945–1950.

Findings — Before the war, the Bell System maintained strong direct connections in Japan. AT&T's influence during the occupation, however, was indirect: knowledge dissemination through the activities of the CCS, which had several employees on loan from the Bell System.

Research limitations/implications — While our sample of organisations seems narrow and the duration of time relatively brief, the Bell System's people made a tremendous impact: transforming the Japanese telecommunications system. This suggests that guidance and tutelage by expatriate experts may enable host countries to master best practices rapidly without incurring high costs of evolutionary development.

Social implications — Local social mores and differences in workforce educational attainment may temporarily impede the acceptance of new foreign approaches to management and administration.

Value of the chapter — This chapter demonstrates how firm-specific and proprietary knowledge built up over decades at one firm could, through the agency of expatriates, revolutionise in just a few years the basic approaches followed in another country's telecommunications industry.

Content available
Book part
Publication date: 10 October 2011

Abstract

Details

The Role of Expatriates in MNCs Knowledge Mobilization
Type: Book
ISBN: 978-1-78052-113-8

Article
Publication date: 1 January 1994

Belverd E. Needles

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in…

Abstract

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

Book part
Publication date: 10 October 2011

In Chapter 1, Susan Shortland (2011) examined theories and models that could be used to explain female expatriate participation with a view to identifying the most promising…

Abstract

In Chapter 1, Susan Shortland (2011) examined theories and models that could be used to explain female expatriate participation with a view to identifying the most promising theoretical lenses for future research. Her study took as its basis, issues, evidence and explanations from both the ‘women in management’ and ‘women expatriates’ literature to identify four main theoretical domains: family issues, assignee characteristics, host and home country norms, and institutional factors. Findings revealed that the most promising explanations of women's low expatriate participation were identified as being linked to occupational gender stereotyping and sex roles in employment, women's reduced social capital and patriarchal attitudes towards their identity and homemaker roles. These were reinforced by institutional isomorphic behaviour through which organisations mimic each other's human resource practices.

Details

The Role of Expatriates in MNCs Knowledge Mobilization
Type: Book
ISBN: 978-1-78052-113-8

Book part
Publication date: 1 November 2018

Abstract

Details

William A. Paton: A Study of his Accounting Thought
Type: Book
ISBN: 978-1-78756-408-4

Book part
Publication date: 15 November 2021

Abstract

Details

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

Content available
Article
Publication date: 21 August 2020

Bradley Bowden

Abstract

Details

Journal of Management History, vol. 26 no. 4
Type: Research Article
ISSN: 1751-1348

Article
Publication date: 1 June 2007

Paul Willner

Cognitive behavioural therapy (CBT) is being used increasingly with people with learning disabilities. The evidence base to support these developments comes from uncontrolled…

Abstract

Cognitive behavioural therapy (CBT) is being used increasingly with people with learning disabilities. The evidence base to support these developments comes from uncontrolled trials of CBT in a variety of psychological disorders and eight to nine controlled trials of CBT for anger (plus a single controlled study in depression). This paper reviews the evidence for the effectiveness of group‐based anger management and the acquisition of anger coping skills, and the effectiveness of individual anger treatment, with some discussion of the status of CBT for other indications and the difficulties of conducting outcome research in this area.

Details

Advances in Mental Health and Learning Disabilities, vol. 1 no. 2
Type: Research Article
ISSN: 1753-0180

Keywords

Article
Publication date: 20 February 2017

Derek Robert Matthews

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has…

1445

Abstract

Purpose

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has become the prevailing paradigm for accounting historians.

Design/methodology/approach

The paper challenges the use of the concepts of monopoly, social closure, collective social mobility and the quest for status as applied to the history of accountancy. The arguments are made on both empirical and theoretical grounds.

Findings

The use of the concept of monopoly is not justified in the case of accounting societies or firms. The only monopoly the accountants required was the exclusive right to the titles, for example, CA in Britain and CPA in the USA. They were right to argue that the credentials were merely to distinguish themselves in the market place from untrained accountants. The validity of the concept of social closure via artificial barriers to entry is questioned and new evidence is provided that the elite accountants have always recruited heavily from classes lower in the social hierarchy than themselves. The concept of the collective social mobility project is found wanting on a priori and empirical grounds; accountants behaved no differently to other business classes and have probably not enhanced their social status since the formation of their societies.

Originality/value

The paper offers, in the case of accountancy, one of the few critiques of the accepted model of professionalisation. It demonstrates the weak explanatory power of the sociological paradigms used by accounting historians.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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