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Article
Publication date: 1 October 1999

Richard McCracken

51

Abstract

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Librarian Career Development, vol. 7 no. 10
Type: Research Article
ISSN: 0968-0810

Keywords

Content available
Article
Publication date: 1 October 1999

Richard McCracken

169

Abstract

Details

Librarian Career Development, vol. 7 no. 10
Type: Research Article
ISSN: 0968-0810

Keywords

Abstract

Details

Documents on Modern History of Economic Thought: Part C
Type: Book
ISBN: 978-0-76230-998-6

Abstract

Details

Including A Symposium on 50 Years of the Union for Radical Political Economics
Type: Book
ISBN: 978-1-78769-849-9

Article
Publication date: 30 October 2018

Carolyn MacTavish

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and…

Abstract

Purpose

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor.

Design/methodology/approach

This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement.

Findings

Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients.

Research limitations/implications

This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results.

Practical implications

The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship.

Originality/value

This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.

Details

Managerial Auditing Journal, vol. 33 no. 8/9
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 5 September 2018

Ethan W. Gossett and P. D. Harms

Acute and chronic pain affects more Americans than heart disease, diabetes, and cancer combined. Conservative estimates suggest the total economic cost of pain in the United…

Abstract

Acute and chronic pain affects more Americans than heart disease, diabetes, and cancer combined. Conservative estimates suggest the total economic cost of pain in the United States is $600 billion, and more than half of this cost is due to lost productivity, such as absenteeism, presenteeism, and turnover. In addition, an escalating opioid epidemic in the United States and abroad spurred by a lack of safe and effective pain management has magnified challenges to address pain in the workforce, particularly the military. Thus, it is imperative to investigate the organizational antecedents and consequences of pain and prescription opioid misuse (POM). This chapter provides a brief introduction to pain processing and the biopsychosocial model of pain, emphasizing the relationship between stress, emotional well-being, and pain in the military workforce. We review personal and organizational risk and protective factors for pain, such as post-traumatic stress disorder, optimism, perceived organizational support, and job strain. Further, we discuss the potential adverse impact of pain on organizational outcomes, the rise of POM in military personnel, and risk factors for POM in civilian and military populations. Lastly, we propose potential organizational interventions to mitigate pain and provide the future directions for work, stress, and pain research.

Details

Occupational Stress and Well-Being in Military Contexts
Type: Book
ISBN: 978-1-78756-184-7

Keywords

Article
Publication date: 1 August 2000

Carolan McLarney and Edward Chung

Culture is an overarching phenomenon that helps individuals make sense of their world. However, culture is not an unchanging “given.” Members of a society actively create culture…

Abstract

Culture is an overarching phenomenon that helps individuals make sense of their world. However, culture is not an unchanging “given.” Members of a society actively create culture and, through their activities and interactions, sustain or change this culture. In an organizational setting, culture gives meaning to each person’s membership in the social stage that is the workplace. In the process of cultural creation and sustenance, the past is often used as a harbinger of things to come. How an organization effectively uses the past to shape its present culture is a major focus of this study. This article is an ethnographic study of how culture is fabricated, sustained, and renewed in a small advertising firm. The authors propose three interpretive themes – nightmare avoidance, “Richardism,” and dream building – and develop these into a framework using Drucker’s three entrepreneurial strategies. A fourth strategy, creative divergence, emerges from our in‐depth analysis of EMC.

Details

Management Decision, vol. 38 no. 6
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 13 November 2009

Daniel Parker and Gina Grandy

This paper aims to explore how varsity football athletes and coaches negotiate meanings when faced with the unmet expectations of a new head coach brought into lead a turnaround…

Abstract

Purpose

This paper aims to explore how varsity football athletes and coaches negotiate meanings when faced with the unmet expectations of a new head coach brought into lead a turnaround process. It also aims to pay particular attention to the role of history in this meaning making process.

Design/methodology/approach

This paper draws on semi‐structured interviews with players and coaches at two points in time. To preserve the richness of their experiences and illuminate the historical aspects of change, it focuses on the stories of three players and one supporting coach.

Findings

Numerous symbols of change emerge that have multiple and contradictory meanings. The meanings around success and failure are renegotiated over time as individuals struggle with the unmet expectations of change. Moreover, individuals are unable to shed the failures of the past and move forward.

Practical implications

Change is a complex and messy process of managing multiple meanings. Understanding change entails more than a snapshot picture of an organization. New leaders have no control over the past, yet they need to be aware of how individuals experienced the past in order to increase the likelihood of success in the present.

Originality/value

Success and failure are experienced as an ongoing process as athletes and coaches experience, reflect on and interact with others. In illuminating the role of history in how change is experienced in the present, the paper demonstrates that the past can serve as both an immobilizing force, as well as a comparative point enabling individuals to rationalize their emotions.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 4 no. 3
Type: Research Article
ISSN: 1746-5648

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Abstract

Details

Gender and Contemporary Horror in Comics, Games and Transmedia
Type: Book
ISBN: 978-1-78769-108-7

Article
Publication date: 1 July 2006

Richard S. Allen and Marilyn M. Helms

While Porter's generic strategies are a widely accepted typology of strategic options for businesses, prior studies have not linked specific strategic practices with each generic…

45492

Abstract

Purpose

While Porter's generic strategies are a widely accepted typology of strategic options for businesses, prior studies have not linked specific strategic practices with each generic strategy and explored the associations between the practices and overall organizational performance. The purpose of this paper is to propose and test the following two hypotheses: specific strategic practices (or tactics) can be identified which are associated with each generic Porter strategy; and there are specific strategic practices which are more strongly associated with higher levels of organizational performance within each generic strategy.

Design/methodology/approach

To test these hypotheses, a questionnaire was developed and administered to a sample of 226 working adults. A factor analysis and regression analyses were used to analyze the data.

Findings

Findings include a list of critical strategic practices significantly associated with organizational performance for each of Porter's generic strategies.

Research limitations/implications

Future research would be advised to include a more geographically and randomly selected sample. Furthermore, the use of archival financial performance data is suggested.

Practical implications

Suggestions for managers crafting strategies and reinforcing supporting strategic practices based on the findings of this research are discussed.

Originality/value

This research has uncovered a core list of strategic practices which better defines each generic Porter strategy. The authors have also pinpointed an even smaller list of critical practices strongly associated with performance for each specific generic strategy.

Details

Business Process Management Journal, vol. 12 no. 4
Type: Research Article
ISSN: 1463-7154

Keywords

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