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1 – 10 of 958Alexandra 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.
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Alexandre Rambaud and Jacques Richard
This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional”…
Abstract
Purpose
This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.
Methodology/approach
From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.
Findings
This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.
Research implications
This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.
Social implications
The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.
Originality/value
This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.
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Ho Kwan Cheung, Eden King, Alex Lindsey, Ashley Membere, Hannah M. Markell and Molly Kilcullen
Even more than 50 years after the Civil Rights Act of 1964 prohibited discrimination toward a number of groups in employment settings in the United States, workplace…
Abstract
Even more than 50 years after the Civil Rights Act of 1964 prohibited discrimination toward a number of groups in employment settings in the United States, workplace discrimination remains a persistent problem in organizations. This chapter provides a comprehensive review and analysis of contemporary theory and evidence on the nature, causes, and consequences of discrimination before synthesizing potential methods for its reduction. We note the strengths and weaknesses of this scholarship and highlight meaningful future directions. In so doing, we hope to both inform and inspire organizational and scholarly efforts to understand and eliminate workplace discrimination.
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Katrina P. Merlini, Patrick D. Converse, Erin Richard and Anthony Belluccia
Allocation of individuals' resources among multiple goals is an increasingly prominent theoretical and practical issue. Despite several theoretical perspectives that highlight the…
Abstract
Purpose
Allocation of individuals' resources among multiple goals is an increasingly prominent theoretical and practical issue. Despite several theoretical perspectives that highlight the potential role of affect in this resource allocation process, empirical work on the topic is quite limited with little focus on the activation dimension of affect. This study aimed to provide further insight into this issue.
Design
The current research explored the role of the activation dimension of affect in a multiple-goal environment. Specifically, 118 individuals participated in a 21-day longitudinal study in which they reported on affect and resource allocation related to two real-life goals.
Findings
Multilevel-modeling analyses indicated that activation positively relates to allocation of resources (effort, intended effort, and intended time devoted to a goal). The results also illustrate that task-related negative valence is a significant predictor for two of the three indicators of resource allocation (intended effort was the exception).
Value
This research informs theory and practice at the intersection of emotion and work motivation by investigating a relatively understudied dimension of affect and provides results that help clarify the role of affect during the pursuit of multiple, competing goals.
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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.