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Book part
Publication date: 27 October 2016

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 in…

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.

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

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Book part
Publication date: 29 August 2018

Paul A. Pautler

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…

Abstract

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.

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Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Book part
Publication date: 26 October 2015

Kira J. Baker-Doyle

Since the late 1990s, teacher professional development models have shifted from a focus on individual improvement to collaboration as a means to foster support, information, and…

Abstract

Since the late 1990s, teacher professional development models have shifted from a focus on individual improvement to collaboration as a means to foster support, information, and resource exchange between teachers. Following this shift, researchers began to use social network research methodology in the early 2000s to reveal the ways in which informal relationships affect teachers’ practices. This chapter reviews current literature on teachers’ social networks and teacher quality to describe the ways in which social networks mediate teachers’ practices. It provides detailed examples from two studies on teachers’ social networks and suggests ways that scholars can incorporate the constructs of social capital and social networks into large-scale research on teacher quality.

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Promoting and Sustaining a Quality Teacher Workforce
Type: Book
ISBN: 978-1-78441-016-2

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Book part
Publication date: 27 October 2016

Diane H. Roberts

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their…

Abstract

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

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

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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Book part
Publication date: 7 August 2019

Ingrid Erickson and Steven Sawyer

This chapter advances an articulation of the contemporary knowledge worker as an infrastructural bricoleur. The practical and pragmatic intelligence of the contemporary knowledge…

Abstract

This chapter advances an articulation of the contemporary knowledge worker as an infrastructural bricoleur. The practical and pragmatic intelligence of the contemporary knowledge worker, particularly those involved in project-based work, reflects an ability to build adaptable practices and routines, and to develop a set of working arrangements that is creative and event-laden. Like Ciborra’s octopi, workers augment infrastructures by drawing on certain forms of oblique, twisted, flexible, circular, polymorphic and ambiguous thinking until an accommodation can be found. These workers understand the non-linearity of work and working, and are artful in their pursuits around, through and beyond infrastructural givens. Modern knowledge work, then, when looked at through the lens of infrastructure and bricolage, is less a story of failure to understand, a limitation in training or the shortcomings of a system, but instead is more a mirror of the contemporary realities of today’s knowledge work drift as reflected in individuals’ sociotechnical practices.

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Thinking Infrastructures
Type: Book
ISBN: 978-1-78769-558-0

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Book part
Publication date: 18 January 2023

Belaynesh Teklay, Kevin E. Dow, Davood Askarany, Jeffrey Wong and Yun Shen

This paper examines the relationship between transportation quality, customer satisfaction and profitability. Specifically, this study examines the simultaneous and asynchronous…

Abstract

This paper examines the relationship between transportation quality, customer satisfaction and profitability. Specifically, this study examines the simultaneous and asynchronous effect of quality of transportation services on customer satisfaction and financial performance and then performs the same examination in relation to the effect of customer satisfaction on financial performance. The partial least squares approach to structural equation modelling is used to examine longitudinal data from 1995 to 2018 from the US airline industry. The findings suggest that low service quality in transportation has adverse effects on customer satisfaction and financial performance, while the impact of customer satisfaction on financial performance in the US Airline transportation industry is mixed. The authors found that the impact of customer satisfaction on financial performance is significant in full-service airlines but not in low-cost airlines. Surprisingly, the authors found no significant direct relationship between transportation quality and financial performance in the US airline industry.

Book part
Publication date: 22 July 2021

Thomas C. Chiang and Xi Chen

This study finds evidence that a stock return is inversely correlated with downside risk, confirming a pattern of risk-aversion behavior. Evidence from testing a stock return's…

Abstract

This study finds evidence that a stock return is inversely correlated with downside risk, confirming a pattern of risk-aversion behavior. Evidence from testing a stock return's response to a change in economic policy uncertainty indicates a significantly negative effect in the Chinese stock market; this conclusion holds true for testing the impacts of changes in fiscal and monetary policy uncertainties. However, the data produce a mixed effect for the change in fiscal policy uncertainty. The evidence produced from examining the geopolitical effect on the stock market strongly supports the presence of an adverse effect on stock market performance.

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Advances in Pacific Basin Business, Economics and Finance
Type: Book
ISBN: 978-1-80043-870-5

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Book part
Publication date: 23 April 2013

Ronald J. Berger, Carla Corroto, Jennifer Flad and Richard Quinney

Medical uncertainty is recognized as a critical issue in the sociology of diagnosis and medical sociology more generally, but a neglected focus of this concern is the question of…

Abstract

Medical uncertainty is recognized as a critical issue in the sociology of diagnosis and medical sociology more generally, but a neglected focus of this concern is the question of patient decision making. Using a mixed methods approach that draws upon autoethnographic accounts and third-party interviews, we aim to illuminate the dilemmas of patient decision making in the face of uncertainty. How do patients and supportive caregivers go about navigating this state of affairs? What types of patient–doctor/healthcare professional relationships hinder or enhance effective patient decision making? These are the themes we explore in this study by following patients through the sequence of experiencing symptoms, seeking a diagnosis, evaluating treatment protocols, and receiving treatments. In general, three genres of culturally available narratives are revealed in the data: strategic, technoluxe, and unbearable health narratives.

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40th Anniversary of Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-78190-783-2

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1 – 10 of 171