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Haitun has recently shown that empirical distributions are of two types—‘Gaussian’ and ‘Zipfian’—characterized by the presence or absence of moments. Gaussian‐type distributions arise only in physical contexts: Zipfian only in social contexts. As the whole of modern statistical theory is based on Gaussian distributions, Haitun thus shows that its application to social statistics, including cognitive statistics, is ‘inadmissible’. A new statistical theory based on ‘Zipfian’ distributions is therefore needed for the social sciences. Laplace's notorious ‘law of succession’, which has evaded derivation by classical probability theory, is shown to be the ‘Zipfian’ frequency analogue of the Bradford law. It is argued that these two laws together provide the most convenient analytical instruments for the exploration of social science data. Some implications of these findings for the quantitative analysis of information systems are briefly discussed.

The purpose of this paper is to develop an effective synergy measurement model to support the decision-making process in mergers and acquisitions (M&A).

Relevant literature is reviewed and critically assessed. An interpretive methodology is used to analyse empirical data from a questionnaire survey and interviews of M&A experts. A framework is provided with the objective to support the process of synergy measurement and the success of pre-deal planning.

The authors find several mismatches in synergy measurement practices. The strategic factors, which are considered very relevant to generating reliable forecasts, are surprisingly not adequately quantified. On the contrary, a synergy measurement model may integrate the assessment of these factors: the type of synergy, the size of synergy, the timing of synergy and the likelihood of achievement.

The paper offers interesting implications for firms, advisors and consultants, pointing out that synergy measurement issues are related to the analysis of strategic factors affecting synergy. These findings suggest that the pre-planning process should integrate people and tools from different backgrounds, from strategy to accounting, to effectively measure the synergy value. The authors also suggest the development of new tools in response to the needs of practitioners for best practices in M&A.

This paper highlights that the effective use of synergy measurement models are critical to improve the success of M&A due diligence.

The leading frameworks of internationalization have contributed significantly to our knowledge of how firms internationalize, but do not fully explain how firms actually create and capture value from customers when internationalizing their activities. Understanding the value creation and capture activities defining their business model(s) is critical for firms moving into less familiar markets, and is particularly relevant for service firms where variability is an inherent feature of the firm/client experience. To address this gap, we take a business model perspective to analyze 144 internationalization events of 10 professional service firms. We find that the case firms adopted four different business models when internationalizing, and that single firms may utilize portfolios of business models. Our findings contribute to both the services internationalization and business model literatures by showing how variability in the internationalization process substantiates the need for business model portfolios.

Lack of acceptance of insects as food is considered a barrier against societal adoption of the potentially valuable contribution of insects to human foods. An underlying barrier may be that insects are lumped together as one group, while consumers typically try specific insects. The purpose of this paper is to investigate the ways in which Dutch consumers, with and without insect tasting experience, are more or less willing to eat different insects.

In a quasi-experimental study (n=140), the participants with and without prior experience in eating insects were asked to give their willingness to eat a range of insects, and their attitudes and disgust towards eating insects.

Insects promoted in the market were more preferred than the less marketed insects, and a subgroup of preferred insects for participants with experience in eating insects was formed.

Although well-known insects were more preferred, general willingness to eat remained low for all participants. The results indicate that in future research on insects as food the specific insects used should be taken into account.

Continued promotion of specific, carefully targeted, insects may not lead to short-term uptake of insects as food, but may contribute to willingness to eat insects as human food in the long term.

The paper shows substantial differences between consumers who have and who have not previously tasted insects, with higher acceptance of people with experience in tasting insects for the specific insects that are frequently promoted beyond their generally more positive attitude towards eating insects.

Accurate measurement of Company Social Performance is a challenge which calls for attention from many stakeholders. Worldwide, businesses are very economical, powerful entities and have operations in developed and emerging countries, and therefore are requested to behave ethically and in accordance with social concerns. The financial crises of 2008 affected the reputation of many firms and give Corporate Social Responsibility (CSR) more importance. In addition to the demands of Sustainable Global Economy, firms are required to disclose activities. Evidence demonstrated that for CSR disclosing initiatives, firms are evaluated and measured. Ethic rating (ER) is one method to measure CRS. This investigation presents a CSR measuring approach based on CSR disclosing/reporting, information in which the ER is based. In my endeavours, more specifically, I try to answer the question how could I measure CSR using ethic rating? This work presents a specific case of study of Colombian quoted enterprises in the Colombian Stock Exchange using ethic rating analysis. For this research, sustainable reports and annual reports are analysed and the ethics rating is based on both qualitative and quantitative assessments. The ethic rating analysis shows that CSR in Colombia is gaining importance each year, and IGBC companies are showing improved performance. Currently, there are no studies conducted to assess ER for Colombian companies.

In this chapter, I present the scientific pillar of the project. Given the political proposal that informs the book, it is necessary for me to show why and how such an activist endeavour as I propose produces valid and reliable knowledge. To this end, I deal with the historical debate about the role of the intellectual in society based on the ideal types of the neutral expert and the academic activist introduced in Chapter 2.

This study aims to explore the degree to which the editorial policies of business and management journals explicitly or implicitly discourage replication studies.

The paper examines differences in editorial policy toward replication studies relative to journal quality, age and sub-discipline area. A total of 600 journals (listed as Q1 and Q2 in Scopus) were selected for the current study.

The results reveal that out of 600 selected journals, only 28 (4.7%) were explicitly open to considering replication studies, while 331 (55.2%) were neutral, being neither explicitly nor implicitly dismissive of replication studies. A further 238 (39.7%) were implicitly dismissive of replication studies, and the remaining 3 (0.5%) journals were explicitly disinterested in considering replication studies for publication. CiteScore and Source Normalized Impact per Paper (SNIP) of neutral journals were significantly lower than those of journals, which were implicitly discouraging replication research. With regard to the journals implicitly discouraging replications (238), journals in the subcategory of business and international management (51) had the highest percentage (21.4%) followed by strategy and management 30 (12.6%) and Organizational Behavior (OB) and Human Resource (HR) 25 (10.5%).

The available literature does not explore the degree to which the editorial policies of business and management journals explicitly or implicitly discourage replication studies. The current study attempts to address this gap in the literature. Given the lack of support for replications among business and management journals, the current paper sets forth the suggested steps which are deemed crucial for moving beyond the replication crisis in the business and management field.

The uses of punched‐cards in documentation are already so varied as to confuse the potential user. Consequently, many organizations and individuals who could efficiently employ existing techniques are not aware of these possibilities. Even in the specialized problem of preparing subject‐heading lists various approaches are in use. The purpose of this paper is to outline the uses of punched‐cards in this special area.

This paper aims to examine the compatibility of Giffen behaviour with residential demand for kerosene and cooking gas.

In total, 600 questionnaires were administered on selected households in Ondo State while 485 were retrieved. Both ordinary least square and instrumental variables (IVs) were estimated, while, the IV estimated result was preferred.

The result showed that Giffen behaviour is compatible with the demand for kerosene in Ondo State, but not for cooking gas. As regard to other factors, prices of the alternatives to kerosene and cooking gas have positive but insignificant impact on the demand for the respective products. Age of the household has a positive significant impact on the demand for kerosene and cooking gas. Household in which the heads has tertiary education demand for kerosene and cooking gas more than those without any form of education. Larger households consume more of both commodities than smaller households.

Based on these findings, the authors recommend that government should continue to subsidize either the production or consumption of household kerosene.

Consumers should not mind the initial expenditure in purchasing cylinder for cooking gas as subsequent expenditure would be lower than that of kerosene.

Regulators should brace to ensure that kerosene and cooking gas be made available at government-regulated prices, particularly by checkmating the activities of the “black-marketers.”

Two outstanding knowledge gaps that this paper filled are in the novelty of this paper regarding the application of Giffen behaviour to kerosene and cooking gas. Second, previous studies did not account for the potential endogeneity problem that is inherent in the joint demand for kerosene and cooking gas. This paper took care of this by estimating the model using IVs.

There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions.

Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants.

These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype.

There are a small number of participants in this study, and this limits the ability to generalise the findings.

These findings have important implications for the profession in how it communicates and promotes the role of the accountant in society. Failure to address the issues identified may lead the stereotype to become self-fulfilling. This may result in the recruitment of future accountants who lack the required skills and capabilities. This could lead to the loss of non-compliance-related accounting work to other business professionals.

This study responds to criticism that little is known about how and why the accounting stereotype is formed and how contact with an accountant may increase stereotypicality. Additionally, this paper proposes a strategy to reduce stereotypicality through contact with accountants.