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1 – 10 of 133The system of government-run poor relief in England, dating from the sixteenth century, was not replicated in Europe until the mid- to late 1800s. In order to understand why, poor…
Abstract
The system of government-run poor relief in England, dating from the sixteenth century, was not replicated in Europe until the mid- to late 1800s. In order to understand why, poor relief must be placed within the socio-economic framework of capitalism, a system of surplus appropriation which originated in the novel class relations of English agriculture. The English way of dealing with poverty was distinctive and this distinctiveness was rooted in the unparalleled expansion of capitalism in that country in the early modern era. Assistance to the poor in England emerged alongside a qualitative social change, wherein an economy rooted in custom was transformed into one based on the competitive social relations of capitalism. The main conclusion of this article is that the welfare state was not a product of industrialization but of the class structure of agrarian capitalism.
Richard DeMartino, Rajendran Sriramachandramurthy, Joseph C. Miller and John N. Angelis
Despite a large and growing literature on the subject, little is understood about the phenomenon of small business growth. Specifically, the small business growth literature has…
Abstract
Despite a large and growing literature on the subject, little is understood about the phenomenon of small business growth. Specifically, the small business growth literature has often emphasized “why” opposed to “how” firms grow. This chapter sheds light on this black box of growth by investigating the phases of planning and implementation processes separately to explore the choice of strategic expansion modes. It examines a much under-researched firm category: declining small firms. Employing a three-year longitudinal study using a multi-case study method, we find that while growth approaches are typically contextually (industry) derived, formalized planning greatly affects implementation. Further, resources are the key mediating variable between formal planning and implementation – firms with slack resources will typically implement their contextually influenced planned growth course, and firms with inadequate resources will typically implement through interactive learning, which causes them to downscale the growth plans or exit the market (merger or sale).
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Sebastian P. L. Fourné, Daniel Guessow and Utz Schäffer
We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of…
Abstract
We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.
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Edeltraud Guenther, Timo Busch, Jan Endrikat, Thomas Guenther and Marc Orlitzky
The purpose of this literature review is to reorient empirical research on the causal links between corporate ecological sustainability (CES) and corporate financial performance…
Abstract
The purpose of this literature review is to reorient empirical research on the causal links between corporate ecological sustainability (CES) and corporate financial performance (CFP). Toward this end, we summarize the findings of four meta-analyses (conducted between 2012 and 2016), which indicate that there is, on average, a small positive association between CES and CFP. In addition, these empirical associations seem to be contingent on the firm’s strategic approach with regard to ecological sustainability (e.g., proactive vs reactive approach) and on the operationalization of both constructs. We conclude that future research may benefit from an even more explicit, analytic shift to the circumstances under which it pays for firms to go green. The main research limitations we point out are model misspecifications, endogeneity, and problems in the measurement of both CES and CFP.
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Timothy C. Miller, Sean A. Peffer and Dan N. Stone
This study contributes to the participative budgeting and budget misrepresentation literature by exploring: (1) whether managers’ judgments of fair behaviors are malleable and…
Abstract
This study contributes to the participative budgeting and budget misrepresentation literature by exploring: (1) whether managers’ judgments of fair behaviors are malleable and context-dependent and (2) if these judgments of fair behavior impact cost reporting misrepresentations. Two experiments investigate these questions. Experiment 1 (n = 42) tests whether the behavior that managers judge to be “fair” differs based on the decision context (i.e., initial economic position [IEP]). Experiment 2 (n = 130) investigates: (1) how managers’ deployment of fairness beliefs influences their reporting misrepresentations and (2) how decision aids that reduce task complexity impact managers’ deployment of fairness beliefs in their misreporting decisions. The study found that managers deploy fairness beliefs (i.e., honesty or equality) consistent with maximizing their context-relevant income. Hence, fairness beliefs constrain misrepresentations in predictable ways. In addition, we find more accounting information is not always beneficial. The presence of decision aids actually increases misrepresentations when managers are initially advantaged (i.e., start with more resources than others). The implications from these findings are relevant to the honesty and budgeting literature and provide novel findings of how managers’ preferences for fairness constrain managers from maximizing their income. The chapter demonstrates that contextual factors can influence the deployment of managers’ fairness beliefs which, in turn, differentially impact their reporting misrepresentation. Another contribution is that providing decision aids, which reduce task complexity, may not always benefit companies, since such aids may increase misrepresentation under certain conditions.
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This chapter seeks to investigate the role of student emotional intelligence (EI) in countering in-class cyberloafing behaviour by students, by exploring the mediating role of…
Abstract
This chapter seeks to investigate the role of student emotional intelligence (EI) in countering in-class cyberloafing behaviour by students, by exploring the mediating role of boredom proneness through a quantitative approach. A sample of 163 postgraduate university students in India was selected. The authors assessed the mediation model using PROCESS macro. The authors found that students who are more aware of their emotions are better equipped to handle internal and external distractions and work towards a desired goal or outcome and therefore are less likely to experience boredom. Results from this study revealed a significant direct and indirect negative relationship between students’ EI and cyberloafing behaviour. This chapter contributes to the body of literature by highlighting the positive effects of EI as an important antidote to student cyberloafing behaviour. On the practical front, the findings of this study can be used by academicians who are charged with the responsibility of understanding and enhancing student learning by diminishing cyberloafing behaviour among them. The proposed framework could provide a foundation for countering cyberloafing behaviour in educational settings.
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In the United States, many arguments for mass transport often focus on its benefits to the environment or in terms of congestion relief. This chapter instead looks at direct…
Abstract
Purpose
In the United States, many arguments for mass transport often focus on its benefits to the environment or in terms of congestion relief. This chapter instead looks at direct micro-scale and meso-scale economic and social benefits by identifying occupations, industries, and demographic groups that are both growing and can benefit from transit. In using this form of local-scale identification of unique economic circumstances, government planners, elected officials, and academics can create a practical, GIS-focused approach to increase the utility and acceptance of mass transportation in the United States.
Methodology/approach
Using a GIS-based approach with US Census and US Labor Department data, the chapter focuses on local growth sectors in the economy, then identifying their transit-usage patterns. Additionally some GIS are used to identify concentration areas of both occupations and transit usage, along with areas of likely employment for those individuals. Locally this creates “micro-climates” or hot spots for favorable views and usage of transport. These micro-climates can be duplicated in other similar areas to increase utilization, and therefore return on investment, of public transportation.
Findings
For denser areas, affluent downtowns, and areas which are accessible to hospitals and universities, the primary growth engines of the current US labor market, transit has a positive correlated relationship. Additionally, recent immigrant groups, particularly those with limited English speaking ability, have also shown a correlated growth in transit usage. By identifying these areas with GIS, transit can better align its services to needs and improve it return on investment.
Social implications
The United States has had a fifty-year-long negative view of public transport outside of major urban areas. By identifying groups with positive correlated use of transit, the return on investment and public perception of its use and environmental sustainability can mesh with land use planning and perceived quality of the service. In so doing, transit use may be encouraged.
Originality/value
The United States is faced with very high petrol prices relative to its history, and somewhat lesser incomes among its sub-age-30 work cohorts. This has encouraged density. However, in order to provide for this increased demand, there must be an increase in both supply and politically perceived value in its investment. This chapter seeks to be an early pragmatic model in valuing public transport at a local level.
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This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Abstract
Purpose
This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.
Methodology/approach
This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.
Findings
The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.
Originality/value of paper
Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.
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J. S. Osland, M. E. Mendenhall, B. S. Reiche, B. Szkudlarek, R. Bolden, P. Courtice, V. Vaiman, M. Vaiman, D. Lyndgaard, K. Nielsen, S. Terrell, S. Taylor, Y. Lee, G. Stahl, N. Boyacigiller, T. Huesing, C. Miska, M. Zilinskaite, L. Ruiz, H. Shi, A. Bird, T. Soutphommasane, A. Girola, N. Pless, T. Maak, T. Neeley, O. Levy, N. Adler and M. Maznevski
As the world struggled to come to grips with the Covid-19 pandemic, over twenty scholars, practitioners, and global leaders wrote brief essays for this curated chapter on the role…
Abstract
As the world struggled to come to grips with the Covid-19 pandemic, over twenty scholars, practitioners, and global leaders wrote brief essays for this curated chapter on the role of global leadership in this extreme example of a global crisis. Their thoughts span helpful theoretical breakthroughs to essential, pragmatic adaptations by companies.
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