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With this software, strategic managers can quickly build sophisticated simulations on their Macintoshes. Case in point: A forecast for a regional Bell operating company.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.

The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.

The authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.

Participants were drawn from a relatively narrow geographic area.

The authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.

The authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.

Gail Bader is Assistant Professor, Department of Anthropology, Ball State University, Muncie, Indiana. A cultural anthropologist, Bader’s research interests include educational anthropology, the cultural construction of work, computing and technology, and U.S. and Japanese culture.John M. Budd is Professor and Associate Director of the School of Information Science and Learning Technologies at the University of Missouri – Columbia. He is the author of numerous journal articles and books, including The Academic Library and Knowledge and Knowing in Library and Information Science.Bambi Burgard has served as Assistant Dean for Academic Affairs/Student Achievement at the Kansas City Art Institute since May 2002. Upon completion of her undergraduate education, she began doctoral study in counseling psychology at the University of Missouri-Kansas City where she earned her Ph.D. in 1999. She completed her predoctoral and postdoctoral internships at the University of Missouri-Kansas City counseling center.Harvey R. Gover is on the library faculty of Washington State University (WSU) Libraries and is the Assistant Campus Librarian for WSU Tri-Cities. Formerly, he was Public Services Librarian, Tarleton State University, a branch campus of Texas A&M. He was a principal author of the 2000 edition of ACRL Guidelines for Distance Learning Library Services.William Graves III is Associate Professor of Humanities at Bryant College in Smithfield, Rhode Island. A linguistic anthropologist, Graves is interested in the diverse roles that language and communication play in social and cultural change. He has conducted fieldwork on issues of social and cultural change among Native Americans, in diverse organizational settings in the U.S., in enterprises undergoing privatization in Russia and, most recently, among small-scale entrepreneurs in Belarus.José-Marie Griffiths served as the Chief Information Officer at the University of Michigan and Vice Chancellor for Information Infrastructure at the University of Tennessee. She was responsible for strategic IT planning; the development and implementation of academic and administrative computing, telecommunications and networking activities; and IT alliances with external organizations. She is the recipient of numerous awards for her contributions to information science, the development of the IT industry, and support for women in computing. She currently holds an endowed chair and professorship in the School of Information Sciences at the University of Pittsburgh and is Director of the University’s Sara Fine Institute for Interpersonal Behavior and Technology.John B. Harer has been a school and academic librarian for over twenty-seven years. As an academic librarian, he has held various positions in access services, reference, and personnel administration. He is currently the Director of the Library at Catawba College in Salisbury, NC.Donna Meyer’s career has included management of computer labs, teaching computer skills, designing curricula that integrated information skills into core subject areas, creating web sites, and managing library collections. She currently works as Director of Library Resources at Northcentral University in Prescott, Arizona, providing quality online graduate research services.Rush Miller has been Hillman University Librarian and Director of the University Library system at the University of Pittsburgh for eight years. He serves as co-chair for the Association of Research Libraries e-Metrics Project. Miller is active in the profession and writes regularly on library management, international librarianship, diversity, digital library content and e-Metrics.James M. Nyce, a cultural anthropologist, is interested in how information technologies are used in and can change workplaces and organizations, particularly in medicine and higher education. A docent at Linköping University, Nyce’s research interests include the historical, social aspects of library and information science, the design and evaluation of information systems, and information use in science and medicine. Nyce is Associate Professor at the School of Library and Information Management, Emporia State University, Emporia, Kansas, and Visiting Associate Professor at the Indiana University School of Medicine, Indianapolis.Charles Oppenheim is Professor of Information Science at Loughborough University, Loughborough, UK. His main professional interest is where the law interacts with information services. He is also interested in knowledge management, measuring the value and impact of information, citation studies, bibliometrics, national and company information policy, the electronic information and publishing industries, ethical issues, chemical information handling, patents information and policy issues related to digital libraries and the Internet.Roswitha Poll is chief librarian of the University and Regional Library Münster. From 1991 to 1993 chair of the German Association of Academic Librarians, since 1997 chair of the German Standards Committee for Information and Documentation. She chaired the IFLA group for the handbook on performance measurement in libraries and is now convener of the ISO working group for the International Standard of Library Statistics and member of the ISO group for performance measurement. She is working in national and international groups on collection preservation, quality management, statistics and cost analysis in libraries.Mary Jane Rootes is a Public Services librarian at Abraham Baldwin Agricultural College in Tifton, Georgia. She worked previously at the Pitts Library of Andrew College in Cuthbert, Georgia.Sherrie Schmidt is the Dean of University Libraries at Arizona State University. She began her tenure at ASU as Associate Dean of Library Services in 1990 and was named Dean in 1991. Prior to that, she worked at Texas A&M University, the University of Texas at Austin, the FAXON Company, the University of Texas at Dallas, AMIGOS, the University of Florida, and Ohio State University. Most of her professional activities relate to the use of technology in libraries.Joan Stenson is a Research Associate in the Department of Information Science at Loughborough University, Loughborough, UK, where she is currently undertaking a doctorate.Richard Wilson is Professor of Business Administration and Financial Management at Loughborough University, Loughborough, UK. He has inter-disciplinary interests in the valuation of information assets. His publications reflect his research interests in management control, financial control, marketing control and strategic control.

This paper provides empirical evidence for how gender diversity in top management teams (TMTs) and collaboration with university and technological centres lead to innovation outcomes. The authors review past research on these concepts and illustrate their individual and joint effects on process innovation specifically in the unique context of family firms (FFs).

The authors used a sample of 788 Spanish manufacturing family firms in 2016 and applied logistic regression models since the dependent variables are dummies.

The authors found a positive relationship between gender-diverse TMTs, process innovation and research and development (R&D)-based process innovation. Similarly, the collaboration with university technological centres is positively associated with higher innovation outcome of FFs. In addition, the authors also found that the presence of women in TMTs shapes the relationship between the collaboration with university technological centres and process innovation.

This paper contributes to the research on collaborative innovation in FFs by emphasizing the collaboration with university technological centres, an external partner often ignored by this stream of literature. This research also responds to the calls for further study of the effect of the heterogeneity of the TMTs on the innovation outcome of FFs, from the perspective of the resource-based view (RBV) of the firms.

This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and how to stimulate it further, by investigating the case of a specific journal oriented to budgeting topics.

Applying a case study strategy, this paper reviews previous studies on public budgeting published in one specific journal, the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), from its “online inception” in 1994 to 2020. Borrowing ideas from dialogue literature, the authors analyse 108 selected papers according to a multi-dimensional framework for exploring research dialogues taking into account the year of publication, authorship (and affiliation), research setting, method and theoretical approach, and, above all, research topics on budgeting.

The findings illustrate that whilst public budgeting research has been fluctuating over time in the JPBAFM, there is a growing interest in the topic over the last several years (2015–2020). Yet, the journal illustrates a limited dialogic development of the field of public budgeting, where produced knowledge has been significantly North America-oriented, normative and quantitative-dominated. Until recently, only a limited role has been given to dialogue formation between researchers and practitioners, but the current debate is increasingly being enriched by new perspectives and a wider range of experiences. Finally, public budgeting has been addressed from multiple perspectives over time, with a significant impact determined by performance and participatory budgeting. Although multiple topics are receiving growing attention, it is still under-developed in the inter-dialogue formation between topics and theories, despite the more recently growing use of different theoretical approaches and empirical and analytical rigour.

The research is limited to one journal as a case study and does not claim to provide an overall reflection of public budgeting research and related empirical generalisations. Instead, the authors strive for a theoretical generalisation of multi-dimensional dialogue importance in the field.

The value of the research lies in a comprehensive analysis of research dialogue formation within public sector budgeting over time in an international journal that has actively engaged with public sector issues and, specifically, with budgeting. By so doing, this paper adds a critical stand on the value of dialogue in fostering inter-contextual and inter-disciplinary research in the field of public budgeting.

The purpose of this paper is to provide an in-depth investigation of e-commerce strategy implementation in mature franchise organisations from both franchisor and franchisee perspectives.

This research employed a multiple case study method where the e-commerce strategies of two mature franchise organisations were investigated in depth. Franchising experts were interviewed to provide an additional dimension to this study.

This research found that e-commerce must be integrated with the overall business strategy for optimal franchise performance. Since all parties to the franchising relationship are affected by the introduction of e-commerce, both the franchisees’ and the franchisor’s interests must be considered when the strategy is being developed. In addition, the consumer’s perspective is central to how e-commerce is structured, and franchisees are best placed to know their customers’ needs because they are directly involved in operating their business and interfacing with customers.

A preliminary model for e-commerce structures in service and retail franchising has been developed that depends on the nature of the business, the distribution arrangements and the order fulfilment arrangements. The two main avenues in e-commerce structuring were centralisation and decentralisation.

This study contributes to knowledge through an in-depth investigation of the internal process of e-commerce implementation in franchise networks from both franchisor and franchisee perspectives.

The purpose of this paper is to explore and analyse the barriers entrepreneurs with disabilities (EWD) face when establishing their own enterprises, as well as the supporting factors in starting and running a business.

This is an explorative study. Data were collected using semi-structured interviews with ten Hungarian entrepreneurs with physical disabilities or sight-loss, during the summer of 2018.

The paper classifies the barriers and supporting factors, as personal, economic and social. Based on the perceptions of the entrepreneurs, personal characteristics, identity and various types of family support play an important role in becoming entrepreneurs, but the entrepreneurial ecosystem generally is not favourable in Hungary, and there are no special support programmes focussing on EWD.

Sample size is a serious limitation: the ten entrepreneurs do not represent in any sense the entire EWD community in Hungary, so the patterns found cannot be considered a generally valid picture.

The article contributes to the literature on entrepreneurship and disabilities, especially through the systematic review of the possible barriers and supporting factors and to the existing empirical body of knowledge by shedding light on the barriers and supporting factors in a rarely investigated region, in Central Europe: Hungary.

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.