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1 – 10 of over 1000Sam Kaplan and Su Langdon
As the global economy expands, it would seem to be in the interests of the major professional sport leagues of the US to move into new markets, especially China, one of the…
Abstract
As the global economy expands, it would seem to be in the interests of the major professional sport leagues of the US to move into new markets, especially China, one of the fastest growing and largest in the world. In order to sell effectively in this market, it is vital to gain an understanding of the potential fan base. To explore national differences in fandom, a survey was completed by sports fans in both China and the US to assess which sports participants followed and which media they used, to identify fan motives and their feelings about expansion. This study determined that there are clear differences between Chinese and Americans. While many of the Chinese were fans of American sports, they tended to follow individual athletes rather than teams and had relatively low fan identity but high levels of fan motivation. Motives also varied by country, with aesthetics and affiliation the primary motives among the Chinese sample. These distinctions can be utilised to create marketing strategies.
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This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular…
Abstract
Purpose
This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims to advance this work by suggesting that music both offers a powerful insight into social perceptions of accounting, and serves both to reflect and reinforce these perceptions.
Design/methodology/approach
Songs featuring accountants were identified, which was verified by a search of song lyric databases using the search terms “accountant/s”, “accounting” and “accounts” and accounting terms. The lyrics were analysed on the basis of how the accountants or accounting activity were presented, and a taxonomy was established.
Findings
Some songs reflect the image of the accountant as both the facilitator and accoutrement of positions of wealth and privilege. The dark side of the image is the assertion that the accountant will abuse their position of trust. The final, and perhaps most sinister image, is that of accountants as the perpetrators of fraud and deception. It is concluded that these images of accountants and accounting illustrate that the accounting profession is facing a significant challenge in terms of its image and relationship to the public.
Originality/value
This study is the first to consider the characterisation of accountants/accounting in popular music. Recent representations have tended to characterise accounting and accountants in a particularly negative light. Accountants are presented as agents in the destruction of the environment, exploiters of the poor, accessories and agents of the wealthy and constructors of a “truth” that benefits the rich. Overall, the representation of accounting in music tends to fit the position adopted by many of the most critical accounting authors. A particular aspect of the oppressive role exercised by accountants and accounting in society is as the embodiment of, and advocate for, or even a metaphor for, a particular form of economic reason that progressively suppresses and destroys relationships, the environment and artistic creativity in the interest of financial gain.
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Some problems have been pointed out in the literature, regarding how the various critical approaches to pedagogy have failed to properly promote autonomy of thinking and to…
Abstract
Some problems have been pointed out in the literature, regarding how the various critical approaches to pedagogy have failed to properly promote autonomy of thinking and to prevent the imposition of knowledge. The criticisms include the incapacity of some approaches to highlight and question subtle or tacit forms of knowledge, and the implicit active imposition of knowledge by some others. With the possible use of critical systems thinking in pedagogy in mind, here we examine how the forms of critique used by three different approaches within this strand can deal with these criticisms. We will argue that, as presently conceived, the critical use of the system idea is susceptible of being criticised in the same way.
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A behavioural approach to information retrieval system design is outlined based on the derivation of a behavioural model of the information seeking patterns of academic social…
Abstract
A behavioural approach to information retrieval system design is outlined based on the derivation of a behavioural model of the information seeking patterns of academic social scientists. The information seeking patterns of a variety of academic social scientists were broken down into six characteristics: starting, chaining, browsing, differentiating, monitoring, and extracting. These characteristics constitute the principal generic features of the different individual patterns, and together provide a flexible behavioural model for information retrieval system design. The extent to which these characteristics are available on existing systems is considered, and the requirements for implementing the features on an experimental system are set out.
David Jennings and John J. Disney
The purpose of this paper is to provide a review of the empirical literature concerning the design of the strategic planning process and its relationship to environmental…
Abstract
Purpose
The purpose of this paper is to provide a review of the empirical literature concerning the design of the strategic planning process and its relationship to environmental, organizational, strategic and psychological factors. The paper aims to focus on psychological type and its relationship to planning preferences.
Design/methodology/approach
A study of 187 managers' profiling their psychological type (using a short version of the MBTI, Myers Briggs Type Indicator) and their preferences towards configuring the strategic planning process. A review of the literature finds inconsistent conclusions. The results of a study of the relationship between psychological type and planning preferences are reported.
Findings
The study finds some inconsistent evidence for the importance of psychological type but greater support for the conclusion that the characteristics of strategic situations, rather than a manager's psychological type, determine configuration of the strategic planning process.
Research limitations/implications
The existing bias towards examining the environmental, organizational and strategic context of organizations appears to be the more appropriate path for developing explanations of strategic planning design.
Practical implications
For managers involved in the practice of planning the literature review a basis is provided for reviewing their own planning process. Educators and trainers using the MBTI in planning simulations should be aware of the lack of its reliability in predicting preferences concerning planning.
Originality/value
The article reviews contextual studies that have implications for the design of the strategic planning process and develops understanding of a comparatively neglected contextual factor, psychological type.
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Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…
Abstract
Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.
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The purpose of this paper is to present a case study of implementing strategic management as a process based on balanced scorecard (BSC) in the university library – G. Denysenko…
Abstract
Purpose
The purpose of this paper is to present a case study of implementing strategic management as a process based on balanced scorecard (BSC) in the university library – G. Denysenko Scientific and Technical Library of the National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute” (KPI Library).
Design/methodology/approach
The author is regarding the features of all the strategic management implementation stages: strategic analysis, formulation of strategic ideas (vision, values and mission), the strategy definition and development, strategy implementation and realization, assessment and control of the strategy implementation. Special attention is focused on the comparison of the BSC model, which was used in KPI Library with classical BSC models for non-profit organizations developed by Robert Kaplan and David Norton, and Paul Niven. The author is also focusing on preparation of the strategic map and identifying specific indicators.
Findings
BSC is adaptive, flexible and adjusts to the environment of each particular library and can be used as an effective tool for the development of a strategic management system in libraries.
Originality/value
The case study of the library of Igor Sikorsky Kyiv Polytechnic Institute shows that a BSC is an effective tool for building a system of strategic management development aimed at radical organizational changes in the library. It is also a testing and practical implementation of some of the results of the study “Strategic Management of Library as a Process-Oriented Organization Based on a BSC,” which is conducted by the author.
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James Sheffield and Paul Coleshill
Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local…
Abstract
Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local government, with local authorities assuming the role of enablers rather than service providers. In order to help achieve this change, Best Value was constructed around a balanced scorecard approach. As a result, local authorities are examining organisational structure for a number of reasons. Internal management information requirements have changed. Best Value has also occurred at the same time as a number of other local government reforms, which are emphasising strategic decision making; accountability; transparency; sound governance and an awareness of the citizen’s perspective. Consequently, the traditional committee structure is being examined in many local authorities. This paper examines organisational changes within one local authority as a result of Best Value, which are designed to produce a more efficient, citizen focussed, and quality‐driven organisation.
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The balanced scorecard (BSC) has received much literary acclaim in the USA where it was conceived, employed and developed. In Britain this has not yet been the case. This paper…
Abstract
The balanced scorecard (BSC) has received much literary acclaim in the USA where it was conceived, employed and developed. In Britain this has not yet been the case. This paper seeks to offer a brief explanation of the concept, provide an insight into why it has been so successful in the USA and to question why it has not been adopted in the UK. The available literature is reviewed to guide further investigation into the application of the BSC and identifies specific business examples and where appropriate the specific management discipline.
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The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.
Abstract
Purpose
The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.
Design/methodology/approach
Aiming to be provocative for the purpose of evoking further discussion, this commentary adopts the perspective that some deeply rooted misconceptions about the nature and production of scientific knowledge underpin the research‐practice gap.
Findings
There are three key findings. First, contrary to popular belief, practical knowledge does not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to be transformed into a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes a distinct and rigorous mode of knowing in its own right, no less important than basic knowledge. Second, the adoption of field research or the case study method may be the only way to overcome all of the dimensions associated with the “data problem” existing in management accounting. Finally, a strong argument can be made to suggest that the research‐practice gap and its epistemological underpinnings not only impede the discipline's ability to carve out its own unique intellectual identity (Malmi and Granlund), but they also explain the discipline's inability to produce a cumulative body of knowledge.
Originality/value
The paper suggests that a key step, among others, in addressing the researcher‐practitioner gap is the need to overcome philosophical misconceptions about the nature and production of scientific knowledge. This perspective has not received significant coverage in accounting.
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