Search results

The purpose of this paper is to examine the role of accounting in the enactment of the Napoleonic imperial project in Tuscany and the Kingdom of Naples in the early nineteenth century.

The study adopts the Foucauldian theoretical framework of governmentality and a comparative approach to highlight similarities and differences between the two regions.

The presence of different cultural understandings and structures of power meant that in Tuscany accounting mirrored and reinforced the existing power structure, whereas in the Kingdom of Naples accounting practices were constitutive of power relations and acted as a compensatory mechanism. In the Kingdom of Naples, where local elites had been traditionally involved in ruling municipalities, control of accounting information and the use of resources “re-adjusted” the balance of power in favour of the French whilst letting local population believe that Napoleon was respectful of local customs.

The ability of accounting technologies to act as compensatory mechanisms within governmentality systems paves the way to further investigations about the relationships between accounting and other governmentality technologies as well as the adjustment mechanisms leading to accounting resilience in different contexts.

By identifying accounting as an adaptive instrument supporting less obvious practices of domination the study helps unmask a hidden mechanism underlying attempts to know, govern and control populations which still characterises modern forms of imperialism.

The comparative perspective leads to a new specification of the multifaceted roles that accounting plays in different cultural and political contexts in the achievement of the same set of imperial goals and enhances understanding of the translation of politics, rhetoric and power into a set of administrative tasks and calculative practices.

This study focuses on the role of individuals in the innovation management process, by concentrating on leaders and associated behaviors. Specifically, Entrepreneurial Leadership (EL) represent one of the most important fields of innovation management that has become increasingly multifaceted and interdisciplinary with its evolution. Thus, the purpose of this study is to examine a newly emerging research trend with a new lens that is “neuroscience”.

This paper finds an evidence-based roadmap by reviewing the literature with a quantitative Bibliometric Analysis (BA) employing Co-Citation (Co-C) and bibliographic coupling analysis (BcA) to find linkages between the leadership and entrepreneurship literature and the neuroscience literature.

This study identifies five promising groups of research areas such as the organizational approach, the biological approach, the cognitive approach, the emotional approach and it identify five future research topics such as dynamic skills in innovation exploitation process, the human aspect of leadership, the building process of leadership, the biological perspective of leadership and the application of neuroscience in the ecosystem. Moreover, we find an evidence-based roadmap for stimulating focused EL within the broad topic of innovation management research, to move the field forward.

Although the past few years have observed the necessity of review studies on the subsets of biological factors, no reviews have sought to bring those different subsets together into a broader biological perspective. This study provides important indications on the interdisciplinary developments between the neuroscience aspects and EL, as a new emerging paradigm within the broad field of innovation management.

Dutch policing has followed the three generations of community policing identified elsewhere. The paper outlines the three waves, arguing that progressive Dutch society has influenced policing styles, giving Dutch policing a strong social orientation. The material draws on action research projects from the 1970s and 1980s and current innovations with special attention to developments in Amsterdam and Utrecht in which the authors are involved as researchers or consultants. Following models from the USA there is a tendency to run hard and soft features of policing together. Contemporary community policing has then both a problem‐solving and a crime‐control rhetoric. New‐style community beat officers are better integrated into the organisation and are strongly involved in crime prevention. Difficulties arise in areas that are not conventional communities, such as inner cities, with a diverse public, an accumulation of social problems side‐by‐side with “entertainment”, and a potential for public order disturbances. Policing in The Netherlands has changed significantly in recent years to an emphasis on problem solving, partnerships with other agencies, crime prevention, fostering self‐reliance among citizens, and sponsoring the return of early social control mechanisms in public life – in schools, transport and with “town patrols” on the streets. Police have taken others on board and have relinquished their monopoly on safety and crime.

The purpose of this paper is to explore the relationship between different aspects of public library use with elements of economic growth and development.

Statistical correlations were performed to uncover statistically significant relationships.

Relationships are not uniform: strongly positive relationships exist between education and visits, circulation and library programmes, savings and visits and circulation and programmes, and a strongly negative relationship exists between health and circulation.

Only one proxy variable for each of the economic development indicators was used, including the fact that others might have revealed other information.

The revealed relationships should be kept in mind by librarians and policymakers as decisions to change library services that might trickle down to citizens through economic growth and development.

This paper brings together a variety of economic growth and development factors and several aspects of public library use in a single framework.

The purpose is to bring together all bibliographic references of the published literature on electronic books (e‐books) and related technologies in one source so that it will save time for others in conducting literature searches and reviewing the developments.

The information included in this bibliography is collected systematically from all the published sources in the world such as journal articles, conference papers, conference proceedings, books, reports and PhD theses on e‐books until the last quarter of 2004. Mainly it covers e‐books, e‐books publishing, the impact of e‐books on different types of users, e‐book publishing techniques and trends, e‐book user interfaces and other technologies related to e‐publications.

As computer usage continues to grow exponentially, the desire of users to use electronic publications (e‐publications) has also increased tremendously. This has led to the publication of materials in electronic form as e‐publications on both CD‐ROMs and web. The e‐book is one of the several forms of e‐publications and its popularity has been growing steadily for the past decade.

This bibliography will be useful to all researchers conducting research in any areas related to e‐books and e‐book publishing.

The purpose of this paper is to assess the meal selection and potential vegetable substitution preferences in a sample of university students, to inform design of planned nudge interventions for increasing vegetable intake in on-campus cafeterias. The setting was a public university in southern Ontario, Canada.

An online survey was disseminated via multiple channels, and 686 undergraduate students responded. The frequency of purchasing specific meals on campus was queried first to set context, and then preferences for meal types (wraps, pasta, etc.), followed by preferences for vegetables to be added within meal types.

For portable meal options such as sandwiches, pitas and wraps, preferred vegetables for modification were cucumbers, spinach, tomatoes and bell peppers, and having vegetable toppings and raw cauliflower or broccoli as sides with pizza. For burgers or hotdogs, preferred sides were garden salad, cucumber slices and carrot sticks. Broccoli was the most preferred vegetable addition and substitution for sit-down meals, such as meals of chicken, beef, pork or fish with a side of potatoes or rice.

The findings can be used to design nudge interventions in university cafeterias by incorporating preferred vegetables into composite meals frequently purchased by students.

Few nudge studies to date have incorporated more vegetables into existing composite meals and offering them as the new default. Stated preferences are a reasonable starting point for the design of such interventions.

The main purpose of this study was to develop and test an employability scale in a Chinese context. Moreover, the authors investigated how socioeconomic status indicators (education and occupation of parents, household income and hukou, i.e. household registration location) affect the endowment and development of adolescents' employability skills in China.

Data were collected via paper-based surveys from 1,146 vocational school students in rural and urban areas in China at two points in time one year apart. The authors developed a scale to measure employability skills in China and conducted general linear modeling to test the hypotheses.

The findings indicate that adolescents whose parents have more education, highly skilled occupations, relatively affluent household income and urban hukou are more likely to attain higher employability skills than those from lower socioeconomic status backgrounds. Moreover, adolescents with these background characteristics tend to improve their employability skills more than those without such characteristics. This suggests that social capital may further widen the inequality gap among adolescents.

The framework of employability skills focuses on the general basic transferable employability skills of vocational students. Future studies could develop measures of employability skills for college graduates and widen the measurements of social capital based on the study’s findings. The findings suggest that higher education institutions should be encouraged to integrate resources to improve education inequality between rural and urban regions to the disparity in adolescents' employability skills development.

Building on Western frameworks, the study defines and develops an employability scale in the Chinese context that can be a practical measurement tool for researchers, educators and policymakers. The authors investigated the endowment and development of employability skills in relation to social capital. Exposure to social capital tends to affect an individual's skills and capability development at an early stage, and in the long term, this calls attention to access to quality education between rural and urban youth.

The purpose of this paper is to provide an overview of the Tausch- or barter-centers that existed in Germany during the 1940s. These small but unique platforms for the exchange of consumer durables represent an almost unknown chapter in economic history. This contribution aims to describe the major characteristics of these organizations and to investigate the implications of these findings for community currencies in general.

An analysis is conducted of primary sources, which bring to light different types of these alternative markets. This is complemented by a comprehensive study of secondary sources.

Theoretically, these exchange systems are interpreted as operating within boundaries. The results of this research project are not only relevant for our understanding of the war and post-war economy in Germany, at a time when the market mechanism was suppressed, this peculiar case also sheds some light on the functioning of markets. Furthermore, a better knowledge of the structure of the Tausch- or barter-centers is relevant with regard to our understanding of the functioning of community currencies in general.

This paper provides the first survey of these organizations.

The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms.

The study analyzes hand collected fee data of 368 listed and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services.

Incumbent auditors are shown to be a significant source of various types of NAS to family firms. There is weak evidence on threats to perceived auditor independence and support for reciprocal knowledge spillovers between the services. While listed and private family firms do not differ in regard to the proportion of NAS fees, comparative findings suggest that key threats and benefits of jointly provided services are more prevalent among private than among listed family firms.

The study suffers from limited data availability and is restricted to the initial year of mandatory audit fee disclosure of private firms in Germany. Particularities of family firms and the German setting, as well as differential results for listed and private family firms, suggest fruitful avenues for future research.

The study addresses the current issues in audit regulation. Regulatory bodies should consider that key threats and benefits of auditor-provided NAS decrease with stronger exogenous restrictions. Attempts to restrict jointly provided services in the EU suggest family firms to reconsider their reliance on auditors as a trusted source of NAS.

This study is the first to provide evidence on the extent and consequences of auditor-provided NAS in family firms based on fee disclosure. It is also among the few studies that investigate private firms in a code law country and complements prior evidence from Germany that is restricted to listed firms. More generally, it contributes to limited evidence at the intersection of audit and family business research.

The purpose of this paper is to add to a better understanding of relationship of corporate social responsibility (CSR) and corporate philanthropy. The authors argue that corporate philanthropy is exclusive to CSR because of their different characteristics.

This paper is based on a profound literature review and discusses the relationship of CSR and corporate philanthropy from a theoretical point of view. By conceptually combining the CSR pyramid and the triple bottom line approach, the authors show that corporate philanthropy has a special role outside of the classical CSR concept.

Four fundaments of corporate philanthropy – economic, motivational, creative and moral – are described that illustrate the importance and outstanding role of corporate philanthropy for today’s businesses. Based on these, the authors formulate three new forms of corporate giving, volunteering and foundations, which the authors subsume under the novel notion of “exclusive corporate philanthropy”.

The main contribution of this paper for future research is to regard corporate philanthropy as exclusive to CSR. Future studies might, therefore, consider the different characteristics of corporate philanthropy and engage in an empirical investigation of this new type.

The model of exclusive corporate philanthropy presented in this paper provides practitioners with a better understanding of how corporate philanthropy can be rolled out today.

This paper offers a new perspective on the relationship of CSR and corporate philanthropy. Based on the economic, motivational, creative and moral characteristics of corporate philanthropy, the authors establish a clear distinction between the two concepts.