Search results

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.

The widespread deployment of telehealth (TH) has been conducted in the absence of any clear understanding of how acceptable these devices are to patients. One potential limitation of the widespread deployment of TH is that patients may refuse. Moreover an understanding of the reasons for refusing to use TH devices will provide an understanding of the barriers.

This investigation from the Whole Systems Demonstrator (WSD) programme, a pragmatic cluster randomised controlled trial into the effectiveness of TH, examined reasons for patients in the intervention cohort of the trial refusing TH, and the potential barriers to its deployment.

Active rejection of the TH intervention was the most frequent reason for withdrawal. After examination of trial-related, health, socio-demographic, cognitive, emotional and behavioural factors, patients diagnosed with diabetes, as opposed to heart failure or chronic obstructive pulmonary disease, and patients’ beliefs about the acceptability of the intervention predicted whether or not they withdrew from the trial because of the intervention.

Beliefs that the TH intervention resulted in increased accessibility to care, satisfaction with equipment and fewer concerns about the privacy, safety and discomfort associated with using TH equipment predicted continued participation in the WSD trial. Findings suggest that potentially modifiable beliefs about TH predict those more likely to reject the intervention. These findings have important implications for understanding individual differences in the acceptance of TH and subsequent success in mainstreaming TH in healthcare services.

This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this under-theorised issue. Moreover, the paper proposes the stakeholder-based approach as the most appropriate solution for selection among metrics related to the growing number of social impact measurements.

The paper proposes a review of social impact measurement studies by considering contributions from both academia and practitioners, while providing a reassessment and conceptualisation of this issue in terms of the multiple-constituency theory.

The paper criticises the “golden standard approach” to social impact measurement according to which social enterprises have to find one standardised metric capable of determining an organisation’s real impact. The golden standard approach promotes a more “political view” of social enterprises, according to which multiple stakeholders set performance standards based on their viewpoints regarding the measurement’s purposes.

The paper responds to the urgent call to define a theoretical framework that might guide social impact measurement, seeking to avoid the current lack of order and transparency in existing practices that could serve as a vehicle for camouflaging corporate social un-sustainability.

The multiple-constituency approach should discourage organisations from opportunistically selecting a social impact measurement with the sole purpose of proving a higher impact, as, within the proposed new perspective, social impact metrics are no longer managed independently by the social enterprises themselves. Instead, these metrics are defined and constructed with the stakeholders. As a result, social enterprises’ manipulative intentions should diminish.

Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while simultaneously honoring cooperative principles of member-owners. This paper aims to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse.

This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality which they also socially construct. Data were gathered from annual financial reports and websites of rural electric cooperatives along with semi-structured interviews conducted with senior cooperative officials.

The cooperatives in this case study reported a huge number of KPIs. However, this paper reveals that the performance indicators serve impression management goals and operational demands rather than reporting on fulfillment of the “Seven Cooperative Principles” that are fundamental to the cooperative movement.

Extant inquiry regarding electric cooperatives tends toward a positivist research approach and a realist worldview. This overlooks dramatic and critical possibilities of KPIs as a management construction project. Expanding beyond mainstream research, this paper calls attention to artistic production of knowledge and applies a qualitative framework to problematize accounting disclosures.

Prior KPI research has often been instrumental, looking for predictive evidence that KPIs have strategic value as a “tool” for organizations to attain competitive advantage. This paper introduces the notion that performance measures are theatrical, and applies this to rural electric cooperatives, an industry mostly ignored in the academic literature.

In the context of the widespread and extensive use of team work in organizations this study analyses the relationship between individual team role preference and styles of managing interpersonal conflict. Data were collected from 26 work teams containing 169 individuals at two times four months apart. Results show that team role preference is related to Dominating, Integrating, Avoiding, Compromising and Obliging conflict management styles. Moreover, two different effects were observed over time. Firstly, at Time 2 an increase in the role clarity (reduction of role ambiguity) of team members was observed. Secondly, time pressure and team learning processes moderated the relationship between team roles and conflict managing style. Results have theoretical as well as practical implications for team building programmes in search of integrative solutions to conflict.

Purpose: The best way of improving youth entrepreneurs’ success rates is to provide youth entrepreneurs with quality support, skills, and resources to be better equipped and willing to make any decision that makes them creative with time. This chapter explores youth entrepreneurship in the MENA region as educating young people about entrepreneurship is crucial today and is about developing new businesses in the region.

Design/methodology/approach: The chapter mainly aims at the role of academia in boosting entrepreneurship among young people in the UAE. Then the literature provides insights on the substantial gender effect on becoming an entrepreneur and the region’s job market.

Findings: Our research indicates that the global economy is witnessing a sudden rise in entrepreneurship in all life areas, based on current world dynamics. Thus, young people must learn and accomplish skills that promote creativity for doing business. For young people to have the requisite skills to start their businesses, educational programs must be in line with industry requirements.

Originality/value: This chapter of the book focuses on youth entrepreneurship, which would help upcoming researchers and students grasp good knowledge about entrepreneurship’s importance. It also recommends relevant research areas on MENA youth entrepreneurship support programs.

It may be noted with great satisfaction that the Local Government Board has considered the question of, and examined as far as possible in all its bearings—chemical, hygienic, and commercial—the processes of bleaching flour by chemical means, and of the addition to flour of foreign substances that are euphemistically referred to by certain persons as “improvers.”

This chapter aims at contributing to the literature on education for business families shedding light on some current knowledge gaps, new research directions, and future contributions. We have focused on highlighting the elements that make family business education a promising field for developing lifelong, multigenerational pedagogical strategies, becoming a field of experimentation that could be beneficial for the innovation in multidisciplinary university education. We have also explored the characteristics of various teaching methods that are new for family business education at universities, and how they relate with the different types of learning categorized by Le Breton-Miller and Miller (2015). Since education to business families is an area that is on its nascent stage, a high research potential is placed ahead.

This paper aims to provide empirically derived insights into trust and its predictors within a cyber-physical system context of a household service.

The methodology comprises an innovative mixed methods design encompassing a videographic animated film portraying a potential “slice of life” household service-system scenario that was subsequently incorporated into a quantitative survey. A total of 400 responses were then used to examine trust dimensions and their hypothesised predictors.

Findings suggest trust is two-dimensional, with “online networking competency”, “perceptions of risk”, “propensity to trust technology in general” and “concerns about security” being significant predictors. Surprisingly, “concerns about privacy” do not have a significant effect.

The contribution of this research is twofold. Firstly, from a theoretical perspective, the paper offers empirical insights into trust and its predictors within a cyber-physical system context of a household service. Secondly, and from a pragmatic perspective, the model derived from this study may aid practitioners in developing trust strategies and trust management systems within such contexts.