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Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 5
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 18 September 2020

Philip G. Joyce and Aichiro Suryo Prabowo

This paper reviews the response of both the national and state governments in the United States to the coronavirus pandemic and discusses budgetary challenges that are likely to…

2807

Abstract

Purpose

This paper reviews the response of both the national and state governments in the United States to the coronavirus pandemic and discusses budgetary challenges that are likely to be faced by the country over the next several years.

Design/methodology/approach

The paper uses government sources, analysis by internal and external think tanks and contemporaneous media accounts to describe both the problem and the governmental responses.

Findings

Since the first cases appeared in the US in early 2020, and particularly as the numbers started to expand substantially by March of that year, governments at all levels have worked to both respond to the immediate public health crisis and mitigate the economic effects of the pandemic. This included some immediate actions by the Federal Reserve to introduce more liquidity and four separate pieces of legislation passed in March and April 2020. The effect of this legislation has been to add $2.5 tr to 2020 and 2021 deficits. State and local governments, meanwhile, face years of budget shortfalls, which will require them ultimately to raise taxes and cut spending and may also require additional fiscal stimulus from the federal government. The magnitude of the fiscal effects will be driven by whether there is a second wave, how long the recession lasts, and what additional responses will be necessary in order to get the pandemic under control and deal with its aftermath.

Originality/value

The paper is likely the first to summarize the information about the federal and state responses, and the likely future impacts, in a single place.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 July 2006

Graham Winch and Philip Joyce

The purpose of this paper is to explore the dynamic nature in building and losing trust in business to consumer (B2C) eBusiness in an effort to better understand the casual nature…

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Abstract

Purpose

The purpose of this paper is to explore the dynamic nature in building and losing trust in business to consumer (B2C) eBusiness in an effort to better understand the casual nature of trust.

Design/methodology/approach

The paper uses system dynamics as a lens to interpret and understand the dynamic nature of building and losing trust in B2C eBusiness and reflect the structure of the trust building systems.

Findings

This paper provides a four element model and then suggests the cycle of management actions the company must consider if potential customers progressing to purchases is unsatisfactory.

Research limitations/implications

This paper provides a new insight into the dynamic nature trust in a B2C eBusiness. However, the intention of this paper is not to present yet another model, but to suggest how to move from the information and knowledge those models provide into a better understanding of the problem of trust in B2C. Future work will involve the validating of this model in practical situations, the main validation metric being the extent to which managers believe that working with it improves their understanding of the dynamics of building and maintaining trust.

Originality/value

This paper will provide a new insight into the development of B2C eBusiness for practitioners when considering possible strategy formulations for developing and understanding consumer trust in B2C eBusiness.

Details

International Journal of Retail & Distribution Management, vol. 34 no. 7
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 1 March 2003

Alaa Aldin A. Ahmad, Gloria A. Grizzle and Carole D. Pettijohn

How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget and Impoundment Control Act (CBA) of 1974 change the nature of budget hearing deliberations…

Abstract

How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget and Impoundment Control Act (CBA) of 1974 change the nature of budget hearing deliberations in Congress? This study focuses upon the inquiry search patterns from 1949 through 1984 for the three House Appropriations subcommittees that reviewed the Forest, Parks, Prison, Internal Revenue, and Immigration and Naturalization Services' budget requests. After PPBS was implemented, all three subcommittees emphasized programmatic questioning more and object-of-expenditure questioning less. The more prevalent pattern of change was an abrupt change after implementing the budget reform followed by a gradual cumulative effect in subsequent years. A less prevalent pattern was an abrupt change followed by a gradual decrement over time.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 1
Type: Research Article
ISSN: 1096-3367

Content available
Article
Publication date: 1 July 2006

Adelina Broadbridge

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Abstract

Details

International Journal of Retail & Distribution Management, vol. 34 no. 7
Type: Research Article
ISSN: 0959-0552

Article
Publication date: 1 March 1995

Lisa Johnson

What is it about academia anyway? We profess to hate it, spend endless amounts of time complaining about it, and yet we in academia will do practically anything to stay. The pay…

Abstract

What is it about academia anyway? We profess to hate it, spend endless amounts of time complaining about it, and yet we in academia will do practically anything to stay. The pay may be low, job security elusive, and in the end, it's not the glamorous work we envisioned it would be. Yet, it still holds fascination and interest for us. This is an article about American academic fiction. By academic fiction, I mean novels whosemain characters are professors, college students, and those individuals associated with academia. These works reveal many truths about the higher education experience not readily available elsewhere. We learn about ourselves and the university community in which we work.

Details

Reference Services Review, vol. 23 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 April 1999

Tony Meenaghan and David Shipley

17997

Abstract

Details

European Journal of Marketing, vol. 33 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16471

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 23 January 2024

Helen Jones, Shelley Gait and Philip John Tyson

The mental health and well-being of employees is negatively impacted by stress, anxiety and depression. There is a need to address these issues at an organisational level to…

Abstract

Purpose

The mental health and well-being of employees is negatively impacted by stress, anxiety and depression. There is a need to address these issues at an organisational level to enhance workforce welfare and to decrease the number of days lost due to mental health/well-being concerns. This study aimed to evaluate a mental health and well-being toolkit designed to enhance the resilience, coping and self-talk of employees.

Design/methodology/approach

The intervention was derived from counselling psychology and composed of an 8-hour programme, which was delivered over four consecutive weeks. A mixed methods approach was adopted, with the quantitative element assessing an intervention group (n = 10) and control group (n = 14) at baseline and at the end of the programme on measures of mental health and well-being. The qualitative aspect of the study involved interviews with the intervention group, which were thematically analysed..

Findings

Quantitatively, the experimental group showed statistically significant improvements in elements of resilience and well-being and a reduction in stress and anxiety. Qualitatively, participants experienced a positive effect on their well-being, benefited from the learning process, applied the taught strategies widely and found the session experience positive.

Research limitations/implications

This was a small pilot study, nevertheless, the mixed methods nature of this investigation indicates that a counselling derived online training programme can enhance the well-being of employees within large organisations.

Originality/value

A remotely delivered mental health and well-being toolkit could be a useful resource to enhance the well-being of employees in all organisations.

Details

Journal of Workplace Learning, vol. 36 no. 2
Type: Research Article
ISSN: 1366-5626

Keywords

1 – 10 of 299