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Article
Publication date: 1 March 2012

W. Bartley Hildreth, Samuel J. Yeager, Gerald J. Miller and Jack Rabin

This paper presents a model of government saving in order to examine several questions regarding the personal and professional saving preferences or inclinations of a national…

Abstract

This paper presents a model of government saving in order to examine several questions regarding the personal and professional saving preferences or inclinations of a national sample of local government finance managers. First, is personal propensity to save related to a preference for local government saving? Second, is personal propensity to spend related to the finance managers' opinions about their local government's spending? Third, what are the determinants of finance managers' propensity to save or spend, both personally and for their local government? Results confirm that finance managers have a personal propensity to save and a positive view toward local government saving. The opposite, propensity to spend, is also influenced by personal preference. Determinants of these behaviors are explored.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 24 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

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Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2005

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2010

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 17 June 2021

Jonida Carungu and Matteo Molinari

This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how…

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Abstract

Purpose

This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.

Design/methodology/approach

The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.

Findings

This study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.

Originality/value

This study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 November 2000

Milan Zafirovski

The paper argues in favor of reestablishing sociological or social economics as a legitimate discipline of economic science. Conspires toward undertaking analyses of the social…

Abstract

The paper argues in favor of reestablishing sociological or social economics as a legitimate discipline of economic science. Conspires toward undertaking analyses of the social co‐determination of economic behaviors, variables and systems. Suggests the need for incorporation of sociological/social economics in the existing semi‐official (JEL) taxonomy of economic fields and subjects. The argument for sociological economics can be made on two grounds: ontological or empirical‐historical and epistemological or theoretical‐methodological ones. The article bases the argument for sociological economics on the former, i.e., the empirical‐historical social co‐determination of the economy. The relations of sociological economics to sociology of economics are specified and the implications of sociological/social economics for modern economic science are also discussed.

Details

International Journal of Social Economics, vol. 27 no. 11
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 January 1997

Wendy Johnston and Brian H. Kleiner

There have been several new developments in overtime pay within the last decade. The term “overtimepay” was born when congress passed the Fair Labor Standards Act (FLSA) in 1938…

Abstract

There have been several new developments in overtime pay within the last decade. The term “overtimepay” was born when congress passed the Fair Labor Standards Act (FLSA) in 1938. All new developments in overtime revolve around this Act. Immediately after this Act was passed, reform measures were underway. The recent issues that surround overtime include: Whom is exempt from overtime pay?; If employers dock employees for partial day absences does that entitle them to overtime pay?; Can employers give compensatory time in lieu of overtime pay?; And is it time to reform the 40‐hour work week?

Details

Managerial Law, vol. 39 no. 1
Type: Research Article
ISSN: 0309-0558

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