Search results

1 – 10 of 639
To view the access options for this content please click here
Article

T.S. Lee, Steven J. Feller and Everett E. Adam

Applies time‐series forecasting, a traditional operations analysismethodology, to develop a forecasting procedure and ordering policy fora natural‐gas customer of Columbia…

Abstract

Applies time‐series forecasting, a traditional operations analysis methodology, to develop a forecasting procedure and ordering policy for a natural‐gas customer of Columbia Gas of Ohio, USA. Evaluates six time‐series methods and four operating policies against four commonly used measures of error and the cost consequences of error to the customer. Demonstrates that time‐series forecasting and decision theory developed by operations and applied in an actual industrial situation can become a powerful marketing technique. Provides further insights into evaluating forecasting models and ordering policies, demonstrating that introducing optimal planned bias is a robust decision‐making/forecasting approach within services. There are three parts to the study. The first is a straightforward testing of forecasting methods, using the forecasts as the natural‐gas ordering policy. Results vary depending upon how well forecasts are fitted to the data. For example, one inaccurate forecast with a poor fit incurs a penalty cost of $179,270, while the best forecast results in a penalty cost of $27,081. The second part evaluates two additional complex ordering rules with the same forecasting methods, further reducing the lowest cost to $17,709. The third part is a technical analysis reflecting a redesign of the study, demonstrating the difficulty of generalizing when characteristics of the underlying demand change. Concludes that the best forecasting model/operating policy is to use the very basic forecasting model of simple moving average (or the equivalent, first‐order exponential smoothing) combined with an optimal planned bias ordering policy, i.e. with the planned introduction of bias.

Details

International Journal of Operations & Production Management, vol. 12 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

To view the access options for this content please click here
Book part

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

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.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

To view the access options for this content please click here
Article

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and…

Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Details

Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Book part

Mary L. Walshok and Josh D. Shapiro

Since the 1980s, US universities have greatly increased attention given to innovation and entrepreneurship out of a genuine commitment to enhancing American…

Abstract

Since the 1980s, US universities have greatly increased attention given to innovation and entrepreneurship out of a genuine commitment to enhancing American competitiveness. Although regional innovation and entrepreneurship can be enhanced by universities in multiple ways, the primary metrics of “success” remain patenting, licensing rates, and university spin-outs. While these metrics can be a useful proxy for the entrepreneurial university they tend to understate the many important contributions universities, including non-research intensive universities, make to their regional economies. In this chapter, we introduce a framework of capabilities that are essential to nurturing ecosystems of innovation and entrepreneurship at the regional level. We then describe the varied ways in which universities can support the development of these capabilities. Finally, we provide a framework of metrics, which can more comprehensively capture the value that universities represent to innovation and entrepreneurship in their regions.

Details

Academic Entrepreneurship: Creating an Entrepreneurial Ecosystem
Type: Book
ISBN: 978-1-78350-984-3

Keywords

To view the access options for this content please click here
Article

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

Keywords

To view the access options for this content please click here
Book part

Katherine J. C. Sang and Steven Glasgow

This chapter explores the potential for the classroom to be a space for activism and hope within the contemporary business school. Drawing on the extant literature, a…

Abstract

This chapter explores the potential for the classroom to be a space for activism and hope within the contemporary business school. Drawing on the extant literature, a reflexive account of our own teaching and learning practice, and a small number of interviews with academics using feminist material in their teaching in business schools, we explore the challenges, opportunities and joys experienced in the feminist classroom. We suggest that engaging in feminist teaching practice and theory can offer an opportunity for academics to engage in the critical management studies practice which is often said to be lacking within management research. We begin by setting out the extant positioning of Critical Management Studies, moving to an analysis of the educational context. Interwoven through this are our own perspectives. Our own reflections do not reveal the identities of students.

Details

Feminists and Queer Theorists Debate the Future of Critical Management Studies
Type: Book
ISBN: 978-1-78635-498-3

Keywords

Content available
Article

Steven J. Migacz and James F. Petrick

The purpose of this paper is to examine the travel motivations, perceived benefits of travel, and the utility of travel mediums among US millennials.

Abstract

Purpose

The purpose of this paper is to examine the travel motivations, perceived benefits of travel, and the utility of travel mediums among US millennials.

Design/methodology/approach

In order to further examine the homogeneity of millennial travelers, millennials were put into two subgroups based on their age and annual income. Data were collected in multiple phases, incorporating both qualitative and quantitative methodological approaches.

Findings

Results revealed that several significant differences exist between the proposed millennial subgroups, labeled “young and free millennials” and “professional millennials.”

Research limitations/implications

Implications from this study include direction for both tourism marketers and destination suppliers based on the differences and perceptions of both groups and suggest millennials are not a homogeneous market.

Originality/value

Millennials are far from being part of a homogenous cohort. Therefore, the current study sought to examine differences in the benefits received from travel and the primary reasons to travel among distinct millennial segments.

Details

Journal of Tourism Futures, vol. 4 no. 1
Type: Research Article
ISSN: 2055-5911

Keywords

To view the access options for this content please click here
Article

Grant O’Neill, Antonio Travaglione, Steven McShane, Justin Hancock and Joshua Chang

This paper aims to investigate whether values enactment could be increased through frame-of-reference (FOR) training configured around values prototyping and behavioural…

Abstract

Purpose

This paper aims to investigate whether values enactment could be increased through frame-of-reference (FOR) training configured around values prototyping and behavioural domain training for managers within an Australian public sector organisation.

Design/methodology/approach

Employees from an Australian public sector organisation were studied to ascertain the effect of values training and development via a three-way longitudinal design with a control group.

Findings

The findings indicate that FOR training can increase employee values enactment clarity and, thereby, have a positive impact upon organisational values enactment.

Practical implications

The application of FOR training constitutes a new approach to supporting the development of employee values clarity, which, in turn, can support the achievement of organisational values enactment. Through FOR training, employees can learn to apply organisational values in their decision-making and other behaviours irrespective of whether they are highly congruent with their personal values.

Originality/value

Empirical research into values management is limited and there is a lack of consensus to what is needed to create a values-driven organisation. The article shows that FOR training can be a beneficial component of a broader human resource strategy aimed at increasing organisational values enactment. With reference to the resource-based view of the firm, it is argued that values enactment constitutes a distinctive capability that may confer sustained organisational advantage.

Details

International Journal of Organizational Analysis, vol. 25 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

To view the access options for this content please click here
Book part

Kristen Gillespie-Lynch, Patrick Dwyer, Christopher Constantino, Steven K. Kapp, Emily Hotez, Ariana Riccio, Danielle DeNigris, Bella Kofner and Eric Endlich

Purpose: We critically examine the idea of neurodiversity, or the uniqueness of all brains, as the foundation for the neurodiversity movement, which began as an autism…

Abstract

Purpose: We critically examine the idea of neurodiversity, or the uniqueness of all brains, as the foundation for the neurodiversity movement, which began as an autism rights movement. We explore the neurodiversity movement's potential to support cross-disability alliances that can transform cultures.

Methods/Approach: A neurodiverse team reviewed literature about the history of the neurodiversity movement and associated participatory research methodologies and drew from our experiences guiding programs led, to varying degrees, by neurodivergent people. We highlight two programs for autistic university students, one started by and for autistics and one developed in collaboration with autistic and nonautistic students. These programs are contrasted with a national self-help group started by and for stutterers that is inclusive of “neurotypicals.”

Findings: Neurodiversity-aligned practices have emerged in diverse communities. Similar benefits and challenges of alliance building within versus across neurotypes were apparent in communities that had not been in close contact. Neurodiversity provides a framework that people with diverse conditions can use to identify and work together to challenge shared forms of oppression. However, people interpret the neurodiversity movement in diverse ways. By honing in on core aspects of the neurodiversity paradigm, we can foster alliances across diverse perspectives.

Implications/ Values: Becoming aware of power imbalances and working to rectify them is essential for building effective alliances across neurotypes. Sufficient space and time are needed to create healthy alliances. Participatory approaches, and approaches solely led by neurodivergent people, can begin to address concerns about power and representation within the neurodiversity movement while shifting public understanding.

Details

Disability Alliances and Allies
Type: Book
ISBN: 978-1-83909-322-7

Keywords

To view the access options for this content please click here
Book part

Zinta S. Byrne, Steven G. Manning, James W. Weston and Wayne A. Hochwarter

Research on perceptions of organizational politics has mostly explored the negative aspects and detrimental outcomes for organizations and employees. Responding to recent…

Abstract

Research on perceptions of organizational politics has mostly explored the negative aspects and detrimental outcomes for organizations and employees. Responding to recent calls in the literature for a more balanced treatment, we expand on how positive and negative organizational politics perceptions are perceived as stressors and affect employee outcomes through their influence on the social environment. We propose that employees appraise positive and negative organization politics perceptions as either challenge or hindrance stressors, to which they respond with engagement and disengagement as problem-focused and emotion-focused coping strategies. Specifically, employees who appraise the negative politics perceptions as a hindrance, use both problem- and emotion-focused coping, which entails one of three strategies: (1) decreasing their engagement, (2) narrowing the focus of their engagement, or (3) disengaging. Although these strategies result in negative outcomes for the organization, employees’ coping leads to their positive well-being. In contrast, employees appraising positive politics perceptions as a challenge stressor use problem-focused coping, which involves increasing their engagement to reap the perceived benefits of a positive political environment. Yet, positive politics perceptions may also be appraised as a hindrance stressor in certain situations, and, therefore lead employees to apply emotion-focused coping wherein they use a disengagement strategy. By disengaging, they deal with the negative effects of politics perceptions, resulting in positive well-being. Thus, our framework suggests an unexpected twist to the stress process of politics perceptions as a strain-provoking component of employee work environments.

Details

Power, Politics, and Political Skill in Job Stress
Type: Book
ISBN: 978-1-78743-066-2

Keywords

1 – 10 of 639