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Donna D. Bobek, Richard C. Hatfield and Sandra S. Kramer

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants 

Abstract

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants’ professional liability has focused on audit services. This study extends research on accountants’ professional liability by examining liability claims arising from the provision of tax services. In addition to a descriptive analysis, the current study explores the role of merit in tax malpractice litigation. Hypotheses are developed based on the legal construct of claim merit, which requires the presence of accountant error and damages as a result of that error for a claim to be considered meritorious. The hypotheses are tested using logistic and OLS regression of 89 actual claims filed with an insurer of tax professionals. The results suggest that the components of merit are significant in determining both the presence of compensatory payments to the client and the dollar amount of those payments, although the hypothesized interaction effect is only significant for the dollar amount of compensatory payments.

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Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

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Book part

Abstract

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Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

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Abstract

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Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

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Article

Sara Leroi-Werelds, Sandra Streukens, Yves Van Vaerenbergh and Christian Grönroos

The purpose of this paper is to examine whether explicitly communicating the customer’s resource integrating role in value propositions improves or diminishes value…

Abstract

Purpose

The purpose of this paper is to examine whether explicitly communicating the customer’s resource integrating role in value propositions improves or diminishes value proposition effectiveness.

Design/methodology/approach

Based on existing research on value propositions, three effectiveness criteria are used: role clarity, expected customer value, and purchase intention. Two experiments manipulating the presence of the customer’s resource integrating role in value propositions test the conceptual model in both an indirect interaction (Study 1, toothpaste, n=207) and a direct interaction context (Study 2, fitness program, n=228). Additionally, Study 2 includes the moderating role of resource availability.

Findings

Explicitly communicating the customer’s resource integrating role in value propositions increases customers’ role clarity, which in turn influences customer’s attitude toward the service and purchase intention through a service-related (i.e. expected benefits and expected efforts) and an ad-related (i.e. ad credibility and attitude toward the ad) route. However, these results only hold for customers high in resource availability.

Originality/value

This research provides initial empirical support for the often-stated claim that value propositions should include the (potential) value of the offering as well as the (resource integrating) role of the customer. Taking a broader perspective, this research provides initial empirical support for recent calls to develop marketing communication practices that facilitate value-in-use. This paper’s findings show that adopting service logic in marketing communications seems to improve value propositions’ effectiveness.

Details

Journal of Service Management, vol. 28 no. 4
Type: Research Article
ISSN: 1757-5818

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Article

Som Sekhar Bhattacharyya, Arunditya Sahay, Ashok Pratap Arora and Abha Chaturvedi

The purpose of this paper is to attempt to develop a framework that will help managers to design firm level corporate social responsibility (CSR) initiatives which can be…

Abstract

Purpose

The purpose of this paper is to attempt to develop a framework that will help managers to design firm level corporate social responsibility (CSR) initiatives which can be of strategic interest for an organisation.

Design/methodology/approach

The paper reviews concepts from the domains of strategic management and CSR literature. The concepts are deliberated and analyzed to build up a strategic corporate social responsibility (CSR) framework. The article starts by identifying the salient stakeholders of a firm, based on the three stakeholder attributes of power, legitimacy, and urgency. The framework then talks about the identification of a firm's interest in CSR, on the basis of firm value chain, context of competitiveness and intention of creating new business opportunities. Finally, this literature talks about the expected benefits to be achieved by carrying out strategic CSR initiatives.

Findings

In a competitive atmosphere, it is important to utilize the firm resources in a proper manner and for a worthy cause. The undertaking of CSR initiatives calls for the sacrifice of firm resources. Resources are scarce and valuable. Managers can design CSR initiatives in a number of ways. But the real challenge for managers is to design firm CSR strategy in such a manner that it helps address a social issue and also provides the organization with some business benefits.

Originality/value

Though managers are aware of the need and benefits of undertaking strategic CSR, a comprehensive theoretical framework which can guide CSR managers to design and implement CSR activities for strategic gains is not present. This study provides for such an integrated framework from the stage of identification of stakeholders, to the design of CSR, to the nature of strategic gains to be incurred.

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Social Responsibility Journal, vol. 4 no. 3
Type: Research Article
ISSN: 1747-1117

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Article

Frances Grundy

Kramer and Kramarae have identified four sets of masculine gendered ideas that are used in conceptualising the Internet: anarchy, frontier, democracy and community. These…

Abstract

Kramer and Kramarae have identified four sets of masculine gendered ideas that are used in conceptualising the Internet: anarchy, frontier, democracy and community. These are constitutive ideas as opposed to regulative ones; in other words they constitute the Internet. I suggest two alternative constitutive ideas, but not necessarily ‘feminine’ ones, that might be used as constituent parts of the Internet. These are reflexivity, or examining what we are about, and pluralism. The more widespread adoption of these two principles as constitutive ethics would have a profound effect on teaching and practice of using not just the Internet, but developing and using ICT more generally.

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Journal of Information, Communication and Ethics in Society, vol. 3 no. 4
Type: Research Article
ISSN: 1477-996X

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Article

Chengzhi Long and Jing Lin

Though enormous research studies were conducted on corporate environmental responsibility (CER), few of them could empirically justify how CER helps to improve firm’s

Abstract

Purpose

Though enormous research studies were conducted on corporate environmental responsibility (CER), few of them could empirically justify how CER helps to improve firm’s competitive advantage and firms are still hesitant to incorporate CER with their business strategy at present. The purpose of this paper is to theoretically and empirically explore how the CER strategy could help the firm to gain competitive advantage in Chinese context, particularly in terms of achieving brand sustainability (BS).

Design/methodology/approach

In this study, 310 listed companies in China were chosen as research sample. First, the CER strategies were classified into developing eco-friendly products, adopting EMAS or other eco-management, enhancing the impact of CER through value chain and charitable CER. Second, BS is constructed as two dimensions, i.e. resource-acquisition and consumer impact. Accordingly, this paper analyzed the relationship between CER and BS with regression model analysis, taking account of several moderating and control variables.

Findings

The results indicate that CER strategies have positive effect on BS. Among all CER strategies, developing eco-friendly products and charitable CER undertakings are the most effective ones to promote BS performance. Also, the paper found that the length of time in adopting CER strategy moderates the effect of CER on BS. The empirical evidence proves that CER strategies could enhance the brand value in terms of BS and help the company to gain competitive advantage.

Research limitations/implications

First, most of our samples are of the state-owned enterprises, so our assumption might not be applicable to other types of business. Second, corporate social responsibility (CSR) communication is an important factor in the relation between CSR and corporate performance, but it is not taken into account in this study. Third, the difference in industries and ownership in this research is out of concern.

Practical implications

As this paper has provided empirical evidence to reveal the effectiveness of different CER strategies, firms in China could be more motivated to undertake CER not only for the sake of environment but also for their brand value and competitive advantage. More importantly, this paper could be a valuable reference for the firms in China to choose suitable and effective CER strategies, as proved in this study, to gain competitive advantage in the market.

Originality/value

At first, while public environmental awareness has improved gradually, we introduce the BS concept to explain how the CER strategies affect CCA. This approach gives us another perspective to highlight the relationship between these two constructs. Second, we conducted our research from practical perspective to explore how to apply the CER undertakings as the company’s strategy. Third, we conducted our empirical research in Chinese context, which will enrich the theoretical CER and CSR literature.

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Nankai Business Review International, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8749

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Article

Sandra E. Cha, Stephanie J. Creary and Laura Morgan Roberts

Black people, as members of a historically underrepresented and marginalized racial identity group in the workplace, are often confronted with identity references  

Abstract

Purpose

Black people, as members of a historically underrepresented and marginalized racial identity group in the workplace, are often confronted with identity references – face-to-face encounters in which their race is referenced by a White colleague in a comment, question or joke. Identity references can be interpreted by a Black colleague in a variety of ways (e.g. as hostile and insulting or well-intentioned, even flattering). Identity references can derail the building of relationships across difference, but under certain conditions may open the door for deeper understanding and connection. The conceptual framework in this article delineates conditions under which an identity reference may elicit an initial negative reaction, yet, when engaged directly, may lead to generative experiences and promote higher connection and learning in relationships across difference.

Design/methodology/approach

This article builds theory on identity references by incorporating relevant research on race, identity, diversity, attribution and interpersonal relationships at work.

Findings

The framework identifies a common precursor to identity references and three factors that are likely to influence the attribution a Black person makes for a White colleague's identity reference. It then describes how, based on that attribution, a Black person is likely to respond to the White referencer, and how that response is likely to affect their interpersonal relationship over time.

Originality/value

By explicating how a single identity reference can have significant implications for relationships across difference, the framework deepens understanding of how race affects the development of interpersonal relationships between Black and White colleagues at work. In doing so, this article advances research on race, diversity, workplace relationships and positive organizational scholarship.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 40 no. 1
Type: Research Article
ISSN: 2040-7149

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Book part

Md. Anwarul Abedin, Umma Habiba and Rajib Shaw

The Indus, Mekong, and Ganges River deltas, which have created one of the world’s largest delta and submarine fan system, currently contribute a major fraction of…

Abstract

The Indus, Mekong, and Ganges River deltas, which have created one of the world’s largest delta and submarine fan system, currently contribute a major fraction of freshwater to East and South Asia. All these deltas are those regions in the world that face major challenges in their water sector due to population growth, urbanization, industrialization, sea-level rise, and salinity intrusion into inland and water bodies, all aggravated by climate change. Among them, salinity intrusion is currently one of the key issues that directly and indirectly cause water insecurity in East and South Asia, which ultimately hamper livelihood, agricultural production, and social interference. Hence, this chapter gives a comprehensive description on the nature and extent of the salinity problem, its adverse effects on livelihood and water sector, and then the focus goes to current and future sustainable water resource management within the delta to finally move on to conclusion and suggestions.

Details

Water Insecurity: A Social Dilemma
Type: Book
ISBN: 978-1-78190-882-2

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Article

Sandra Edwards

Investigates ways in which computer technology can enable peoplewith a hearing and/or speech impairment to communicate. These range fromtelecommunication devices for the…

Abstract

Investigates ways in which computer technology can enable people with a hearing and/or speech impairment to communicate. These range from telecommunication devices for the deaf (TDDs) to software designed to teach deaf children how to read and write in English (often their second language!). Other new technology includes software that converts English into American Sign Language vocabulary, and under development is a system which will facilitate communication between a hearing person and a person with a combination of hearing/visual or hearing/speech impairment.

Details

OCLC Micro, vol. 6 no. 4
Type: Research Article
ISSN: 8756-5196

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