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This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.
Abstract
Purpose
This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.
Design/methodology/approach
The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.
Findings
A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.
Research limitations/implications
Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.
Practical implications
The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.
Originality/value
Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.
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Richard Freeman, Ben Marder, Matthew Gorton and Rob Angell
The purpose of this study is to understand the effect of increasing the intensity of sexual or violent content on consumer responses to online video advertisements, with a…
Abstract
Purpose
The purpose of this study is to understand the effect of increasing the intensity of sexual or violent content on consumer responses to online video advertisements, with a particular emphasis on sharing intentions.
Design/methodology/approach
The paper uses a between-subjects experimental design across two studies using new to the world online video advertisements as stimuli.
Findings
Study 1 finds that increasing the intensity of sexual and violent humor improves advertisement effectiveness amongst men but leads to significantly more negative attitudes toward the advertisement and brand amongst women. Study 2 identifies gender and humor type as moderators for sharing intentions in the presence of audience diversity. While men are more likely to publicly share sexual and violent humor advertisements, social anxiety mediates intentions to share sexual humor advertisements in the presence of greater audience diversity.
Practical implications
The paper offers insights to practitioners regarding the use of risqué forms of humor as part of a digital marketing strategy.
Originality/value
Drawing on and extending benign violation theory, the paper introduces and verifies a theoretical model for understanding consumer responses to the use of risqué forms of humor in online advertisements. It identifies how audience diversity affects sharing intentions for sexual and violent humor-based advertisements on social media.
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The purpose of this paper is to establish the theory of the fraud star and the formulation of its microeconomic model, based on the behavioural sciences.
Abstract
Purpose
The purpose of this paper is to establish the theory of the fraud star and the formulation of its microeconomic model, based on the behavioural sciences.
Design/methodology/approach
The methodology is a practical exploration, first in the convergence of the economics of fraud and the behavioural sciences, based on these tools, formulating the new theory of the star of fraud and formulating its microeconomic model.
Findings
The paper concludes with a new model of the fraud star theory and its microeconomic modelling. Take into account the new theory of the fraud star of this article.
Research limitations/implications
There are no limitations in the model.
Practical implications
The practical implications are to apply the new fraud star theory and calculate your income, in different scenarios.
Social implications
The social implication is to know the income for the crime of fraud, according to the level of regulations, control and effective punishment.
Originality/value
The present work is original; there is no new theory of the fraud star, nor its microeconomic model, and it does not exist in the academic field, only in this work.
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This viewpoint is a response to Yeoman's (2022) editorial on Sunderland AFC and the future of tourism. This viewpoint aims to outline the lessons one can learn from Star Wars…
Abstract
Purpose
This viewpoint is a response to Yeoman's (2022) editorial on Sunderland AFC and the future of tourism. This viewpoint aims to outline the lessons one can learn from Star Wars about the future of tourism.
Design/methodology/approach
The paper reviews the live-action movies and series of the Star Wars franchise.
Findings
The paper derives specific conclusions in the following directions: the future technology in travel, tourism and hospitality; the tourists' motivation and behaviour; the management of travel, tourism and hospitality companies; destination management; economy and society and lessons from the franchise.
Originality/value
This is one of the first papers to elaborate on the lessons one can learn about the future of tourism from the Star Wars live-action movies and series.
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Damion Waymer and Theon E. Hill
The purpose of this paper is to contribute to science communication literature by further highlighting the underexplored role of organizational and corporate perspectives in…
Abstract
Purpose
The purpose of this paper is to contribute to science communication literature by further highlighting the underexplored role of organizational and corporate perspectives in science communication.
Design/methodology/approach
The paper takes the form of a conceptual article that uses two illustrative vignettes to highlight the power of corporate science communication.
Findings
The key argument is that corporate science communication is a compound ideology that results from merging the hegemonic corporate voice with the ultimate/god-term science (see the work of Kenneth Burke) to form a mega-ideological construct and discourse. Such communication can be so powerful that vulnerable publics and powerful advocates speaking on their behalf have little to no recourse to effectively challenge such discourse. While critiques of corporate science communication in practice are not new, what the authors offer is a possible explanation as to why such discourse is so powerful and hard to combat.
Originality/value
The value of this paper is in the degree to which it both sets an important applied research agenda for the field and fills a critical void in the science communication literature. This conceptual article, in the form of a critical analysis, fills the void by advocating for the inclusion of organizational perspectives in science communication research because of the great potential that organizations have, via science communication, to shape societal behavior and outcomes both positively and negatively. It also coins the terms “compound ideology” and “mega-ideology” to denote that while all ideologies are powerful, ideologies can operate in concert (compound) to change their meaning and effectiveness. By exposing the hegemonic power of corporate science communication, future researchers and practitioners can use these findings as a foundation to combat misinformation and disinformation campaigns wielded by big corporate science entities and the public relations firms often hired to carry out these campaigns.
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By studying marketing strategies of the global Weider Nutrition International Group, this study aims to analyse how the industry surrounding fitness equipment and dietary…
Abstract
Purpose
By studying marketing strategies of the global Weider Nutrition International Group, this study aims to analyse how the industry surrounding fitness equipment and dietary supplements interacted with fitness culture through marketing, advertising and consumption in 1950s Scandinavia. The emphasis is on how the Weider Group established their position as a world leader in sports nutrition through mail order partnerships and advertising using bodies and body ideals in their campaigns.
Design/methodology/approach
The Weider Group’s marketing campaigns are studied through close reading of text and images in Scandinavian weightlifting and bodybuilding magazines in the 1950s, guided by a theoretical understanding of the body as a constant and ongoing project.
Findings
This study deepens the historical knowledge of market-driven aspects of sport and exercise. The market for nutrition and fitness products was internationalised in the 1950s. The study shows that cooperation between commercial and civic organisations played a major role in the enterprise of selling fitness and nutrition products.
Originality/value
This paper shows that in marketing the products, the advertisements – which appealed to both men and women – not only struck a tone of intimacy and desire but also cultivated a sense of insecurity and inadequacy, as well as individuals’ responsibility for maintaining their own bodies. The latter was reflected in young men’s letters to magazines in which Weider’s products and training programmes were praised. For women, this opened up a previously male-dominated gym environment.
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Kristien Zenkov, Marion Taousakis, Jennifer Goransson, Emily Staudt, Marriam Ewaida, Madelyn Stephens, Megan Hostutler, Jasmin Castorena and Matt Kitchen
Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These…
Abstract
Purpose
Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These recommendations reflect the growing recognition that few events in preservice teachers’ education are more significant than their experiences in the classrooms of veteran peers. Aware of the fact that the field of teacher education needs examples of effective clinical experiences, the authors examined the “critical, project-based” (CPB) model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. This paper aims to discuss the aforementioned objective.
Design/methodology/approach
Aware that the field of teacher education needs examples of effective clinical experiences, the authors examined the CPB model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. In this article they detail a practitioner research examination that explores the experiences of 12 preservice middle/high school teachers, reporting on these individuals’ considerations of general pedagogies, writing instruction strategies and teaching personas.
Findings
Results suggest that preservice teachers might best identify pedagogical practices that are consistent with their nascent teaching identities via experiences that occur in school-university partnerships in which future teachers are positioned as pedagogues.
Originality/value
This manuscript explores the use of the “CPB” clinical experience model, identifying the impacts of this approach for preparing future teachers.
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