Search results

EPetitioning has been emerging as arguably the most important eParticipation institutional activity. This paper aims to provide some insights into how ePetitions are perceived and supported by social networking sites.

The paper investigated the connection between the UK Government's ePetitioning system and social networking groups linking to governmental petitions. Online data from Facebook were collected and analysed with respect to numbers of supporters compared to official signatures.

The results indicate that although the process of signing an official petition is not more complex than joining a Facebook group, the membership of respective Facebook groups can be much higher. In particular, certain topics experienced very high support on Facebook which did not convert to signatures.

The paper's added value lies in the questions raised about the potential uptake of citizen‐government interactions in policy‐making mechanisms.

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to 1667. This has been followed by additional Bibliographical Society publications covering similarly the years up to 1775. From the short sketches given in this series, indicating changes of imprint and type of work undertaken, scholars working with English books issued before the closing years of the eighteenth century have had great assistance in dating the undated and in determining the colour and calibre of any work before it is consulted.

That ice‐creams prepared with dirty materials and under dirty conditions will themselves be dirty is a proposition which, to the merely ordinary mind, appears to be sufficiently obvious without the institution of a series of elaborate and highly “scientific” experiments to attempt to prove it. But, to the mind of the bacteriological medicine‐man, it is by microbic culture alone that anything that is dirty can be scientifically proved to be so. Not long ago, it having been observed that the itinerant vendor of ice‐creams was in the habit of rinsing his glasses, and, some say, of washing himself—although this is doubtful—in a pail of water attached to his barrow, samples of the liquor contained by such pails were duly obtained, and were solemnly submitted to a well‐known bacteriologist for bacteriological examination. After the interval necessary for the carrying out of the bacterial rites required, the eminent expert's report was published, and it may be admitted that after a cautious study of the same the conclusion seems justifiable that the pail waters were dirty, although it may well be doubted that an allegation to this effect, based on the report, would have stood the test of cross‐examination. It is true that our old and valued friend the Bacillus coli communis was reported as present, but his reputation as an awful example and as a producer of evil has been so much damaged that no one but a dangerous bacteriologist would think of hanging a dog—or even an ice‐cream vendor—on the evidence afforded by his presence. A further illustration of bacteriological trop de zèle is afforded by the recent prosecutions of some vendors of ice‐cream, whose commodities were reported to contain “millions of microbes,” including, of course, the in‐evitable and ubiquitous Bacillus coli very “communis.” To institute a prosecution under the Sale of Food and Drugs Act upon the evidence yielded by a bacteriological examination of ice‐cream is a proceeding which is foredoomed, and rightly foredoomed, to failure. The only conceivable ground upon which such a prosecution could be undertaken is the allegation that the “millions of microbes ” make the ice‐cream injurious to health. Inas‐much as not one of these millions can be proved beyond the possibility of doubt to be injurious, in the present state of knowledge; and as millions of microbes exist in everything everywhere, the breakdown of such a case must be a foregone conclusion. Moreover, a glance at the Act will show that, under existing circumstances at any rate, samples cannot be submitted to public analysts for bacteriological examination—with which, in fact, the Act has nothing to do—even if such examinations yielded results upon which it would be possible to found action. In order to prevent the sale of foul and unwholesome or actual disease‐creating ice‐cream, the proper course is to control the premises where such articles are prepared; while, at the same time, the sale of such materials should also be checked by the methods employed under the Public Health Act in dealing with decomposed and polluted articles of food. In this, no doubt, the aid of the public analyst may sometimes be sought as one of the scientific advisers of the authority taking action, but not officially in his capacity as public analyst under the Adulteration Act. And in those cases in which such advice is sought it may be hoped that it will be based, as indeed it can be based, upon something more practical, tangible and certain than the nebulous results of a bacteriological test.

The paper seeks to develop a coherent model for the application of action research to problems in the field of management.

An extensive review of the literature was undertaken.

No model of the process of conducting an action research programme is extant in the literature. Several scholars have commented on this anomaly. Action research has many applications and the methodological choice should be determined by the research problem. This paper provides a working model for researchers in the field of management to apply to their research problem, given that they have a reasonable understanding of the problem and can develop their research question by conducting a literature review.

Researchers in the field of management can rely on the academic validity of following this model.

The ideas of several respected researchers in the field of action research have been combined to provide a coherent approach to the conduct of an action research programme.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

The purpose of this paper is to demonstrate that employee resource groups (ERGs) are a valuable addition to organizations and should be an important focus of research, particularly given the diversity and inclusion challenges faced by many businesses and communities today.

The authors review the ERG literature, develop a theoretical framework using social identity theory (SIT) and suggest research directions.

ERGs represent a fairly unexplored area of research. Using SIT, a series of propositions is presented for research into ERG effects on individual, group and organizational outcomes.

ERGs have impact beyond the topics explored using SIT. As ERGs become more prominent, there is ample room to conduct empirical research to learn more about the underlying process by which ERGs are affecting identity and employee integration (or lack of) into groups and organizations.

Despite their prevalence in the business world, there has been a scarce amount of theorizing and research focused on ERGs. To help facilitate the development of this work, the authors introduce a theoretical framework using SIT, as well as propositions that can serve to spur additional research on a critical topic for today’s businesses.

This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among managers, by becoming the mediating link between organisational responsibility and concern for the “other”.

The literature-inspired reflections presented in this paper stem from the theoretical perspective of care-ethics supported by the notions of empathy and proximity to highlight how the propensity to empathise is mediated by attributions of harm and responsibility.

The proposed “new” accounting, coined “connected accounting” is proposed because of its potential to make visible the neglected and marginalised segments of society that presently lie hidden in conventional accounting. Accounting for the effects of organisational practice on people and society is expected to strengthen the care-ethic relationship between key actors – managers, accountants and stakeholders.

The paper is limited by the assumptions that underpin the conceptualised notion of “Connected Accounting”.

This essay introduces to the accounting ethics literature the role of emotion and empathic care in accounting, including sociological aspects of accounting reflecting the ongoing quest for understanding the processes and consequences of accounting as a social practice.

To provide a review of the most recent literature concerning document supply and related matters.

The reading of over 140 published works, including journals, monographs, reports and web sites.

Demonstrates the continuing conflict over Open Access; that generally document supply continues to decline and that usage studies of e‐journals are beginning to show that about half of journals in “Big Deals” are very little used, showing the need for more such studies. (And, dare one say, the more judicious use of document supply?)

A useful source of information for librarians and others interested in document supply and related matters.