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1 – 10 of 124
Article
Publication date: 1 March 2008

Teresa P. Gordon and Mary Fischer

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the…

Abstract

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2005

Elizabeth K. Keating, Mary Fischer, Teresa P. Gordon and Janet Greenlee

Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is…

Abstract

Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is required for nonprofits receiving substantial federal funding. We report on 11,841 audits from 1997 to 1999. Overall, compliance appears to be quite high. Our study indicates that smaller nonprofits, those that are new to government grants, and those with prior audit findings have a significantly higher rate of adverse audit findings. One policy implication of our work might be to provide federal funding specifically for Single Audit Act compliance to these nonprofits.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2008

Thomas E. Vermeer

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2002

Mary Fisher, Teresa Gordon, Marla Myers Kraut and David Malone

Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the…

Abstract

Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between accrual-based change in net assets and cash provided by operations found private universities have implemented the cash flow reporting requirements with a relatively high level of compliance employing the indirect format for reporting operating cash flows. The principal areas of deficiency were the reporting of split-interest, restricted gift activities and the required disclosures of cash outflows related to interest and taxes. The discussion of the compliance deficiencies and display findings leads to needed disclosure guidance and future research.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 14 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 23 September 2020

Iain Davies, Caroline J. Oates, Caroline Tynan, Marylyn Carrigan, Katherine Casey, Teresa Heath, Claudia E. Henninger, Maria Lichrou, Pierre McDonagh, Seonaidh McDonald, Sally McKechnie, Fraser McLeay, Lisa O'Malley and Victoria Wells

Seeking ways towards a sustainable future is the most dominant socio-political challenge of our time. Marketing should have a crucial role to play in leading research and impact…

3310

Abstract

Purpose

Seeking ways towards a sustainable future is the most dominant socio-political challenge of our time. Marketing should have a crucial role to play in leading research and impact in sustainability, yet it is limited by relying on cognitive behavioural theories rooted in the 1970s, which have proved to have little bearing on actual behaviour. This paper aims to interrogate why marketing is failing to address the challenge of sustainability and identify alternative approaches.

Design/methodology/approach

The constraint in theoretical development contextualises the problem, followed by a focus on four key themes to promote theory development: developing sustainable people; models of alternative consumption; building towards sustainable marketplaces; and theoretical domains for the future. These themes were developed and refined during the 2018 Academy of Marketing workshop on seeking sustainable futures. MacInnis’s (2011) framework for conceptual contributions in marketing provides the narrative thread and structure.

Findings

The current state of play is explicated, combining the four themes and MacInnis’s framework to identify the failures and gaps in extant approaches to the field.

Research limitations/implications

This paper sets a new research agenda for the marketing discipline in quest for sustainable futures in marketing and consumer research.

Practical implications

Approaches are proposed which will allow the transformation of the dominant socio-economic systems towards a model capable of promoting a sustainable future.

Originality/value

The paper provides thought leadership in marketing and sustainability as befits the special issue, by moving beyond the description of the problem to making a conceptual contribution and setting a research agenda for the future.

Details

European Journal of Marketing, vol. 54 no. 11
Type: Research Article
ISSN: 0309-0566

Keywords

Book part
Publication date: 19 May 2009

Kathleen E. Gordon

In this chapter I describe and analyze the decisions and strategies made by marketplace vendors in Challapata, Oruro, Bolivia, by presenting four detailed case studies. I…

Abstract

In this chapter I describe and analyze the decisions and strategies made by marketplace vendors in Challapata, Oruro, Bolivia, by presenting four detailed case studies. I demonstrate that rather than trying to simply gain a profit in order to accumulate capital, a variety of goals and objectives underlie the way in which vendors operate their businesses. These numerous goals and objectives can be recognized when vendors’ businesses are comprehended as one aspect of household maintenance activities. I conclude that when viewed from this perspective, vendors’ decisions and strategies can be understood to be shaped by moral and social obligations as well as by the rationality of the market.

Details

Economic Development, Integration, and Morality in Asia and the Americas
Type: Book
ISBN: 978-1-84855-542-6

Article
Publication date: 1 April 1977

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…

Abstract

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.

Details

Library Review, vol. 26 no. 4
Type: Research Article
ISSN: 0024-2535

Open Access
Article
Publication date: 20 June 2023

Teresa Heath and Caroline Tynan

The purpose of this study is to examine the potential of integrating material from the arts into postgraduate curricula to deepen students’ engagement with marketing phenomena…

1108

Abstract

Purpose

The purpose of this study is to examine the potential of integrating material from the arts into postgraduate curricula to deepen students’ engagement with marketing phenomena. The authors assess the use of arts-based activities, within a broader critical pedagogy, for encouraging imaginative and analytical thinking.

Design/methodology/approach

The authors devised two learning activities and an interpretive method for studying their value. The activities were an individual essay connecting themes in song lyrics to marketing, and a group photography project. These were applied, within a broader, critical approach, in postgraduate modules on sustainability, ethics and critical marketing. Data collection comprised diaries kept by the teachers, open-ended feedback from students and students’ assignments.

Findings

Students showed high levels of engagement, reflexivity and depth of thought, in felt experiences of learning. Their ability to make connections not explicitly in the materials, and requiring imaginative jumps, was notable. Several reported lasting changes to their behaviour. Some found the tasks initially intimidating or, once they were more engaged, stressful or saddening.

Research limitations/implications

This adds to scholarship on management education by showing the usefulness of an arts-based approach towards a transformative agenda.

Practical implications

It offers a template of how to draw from the arts to strengthen critical engagement upon which marketing teachers can build. It also contains practical advice on the challenges and benefits of doing so.

Social implications

The authors provide evidence that this approach can enhance sensitivity and reflexivity in students, potentially producing more ethical and sustainable decisions in future.

Originality/value

The pedagogical interventions are novel and of value to lecturers seeking to enhance critical engagement with theory. An empirical study of an attempt to integrate arts into teaching marketing represents a promising direction, given the discipline’s creative nature.

Details

European Journal of Marketing, vol. 57 no. 10
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 26 September 2018

Teresa Davis, Margaret K. Hogg, David Marshall, Alan Petersen and Tanja Schneider

Literature from across the social sciences and research evidence are used to highlight interdisciplinary and intersectional research approaches to food and family…

Abstract

Purpose

Literature from across the social sciences and research evidence are used to highlight interdisciplinary and intersectional research approaches to food and family. Responsibilisation emerges as an important thematic thread, as family has (compared with the state and corporations) been increasingly made responsible for its members’ health and diet.

Design/methodology/approach

Three questions are addressed: first, to what extent food is fundamentally social, and integral to family identity, as reflected in the sociology of food; second, how debates about families and food are embedded in global, political and market systems; and third, how food work and caring became constructed as gendered.

Findings

Interest in food can be traced back to early explorations of class, political economy, the development of commodity culture and gender relations. Research across the social sciences and humanities draws on concepts that are implicitly sociological. Food production, mortality and dietary patterns are inextricably linked to the economic/social organisation of capitalist societies, including its gender-based divisions of domestic labour. DeVault’s (1991) groundbreaking work reveals the physical and emotional work of providing/feeding families, and highlights both its class and gendered dimensions. Family mealtime practices have come to play a key role in the emotional reinforcement of the idea of the nuclear family.

Originality/value

This study highlights the imperative to take pluri-disciplinary and intersectional approaches to researching food and family. In addition, this paper emphasises that feeding the family is an inherently political, moral, ethical, social and emotional process, frequently associated with gendered constructions.

Details

European Journal of Marketing, vol. 52 no. 12
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 14 May 2020

María Teresa Canet-Giner, Ana Redondo-Cano, Francisco Balbastre-Benavent, Naiara Escriba-Carda, Lorenzo Revuelto-Taboada and María del Carmen Saorin-Iborra

This study aims to explore how the fact of belonging to clusters of dissimilar form or characteristics modify the application of human resource management (HRM) practices, as well…

Abstract

Purpose

This study aims to explore how the fact of belonging to clusters of dissimilar form or characteristics modify the application of human resource management (HRM) practices, as well as those knowledge-sharing processes that guide and encourage the intrapreneurial behavior of employees (IPB) in firms belonging to the cluster. The main thesis is that the application of HRM practices and some knowledge management processes are strongly conditioned by the form or characteristics of the cluster, all this in a knowledge-intensive context that requires a contingent application of such practices.

Design/methodology/approach

The research strategy chosen was a qualitative case study, given that the insight the authors were seeking could only be obtained through a fine-grained analysis inside the firm where it is very difficult to decouple the phenomenon to be observed from the context where it takes place. Two cases were selected to analyze the phenomenon in-depth and compare their results; they were big and technologically advanced firms but belonging to clusters of different forms and characteristics.

Findings

Results show that the influence of the cluster based on location is greater than the effects of the cluster formed by networks, where globalization and external ties play an important role. HRM practices and knowledge sharing processes that lead to intrapreneurial behavior are conditioned, only in part, by the characteristics of the cluster. Particularly, the geographical cluster encourages knowledge sharing with competitors and customers, mainly for technical training processes and because of belonging to a sectoral association. However, HRM practices, with the exception of training and compensation policies, are mainly conditioned by the company's culture and internal factors, rather than by belonging to a specific cluster.

Practical implications

Firms belonging to an organized cluster should encourage the development of practical training-oriented programs, not only on technical aspects but also on other skill and competence-based areas. In addition, training based on strategic issues both for top and middle managers could be an interesting initiative. Additionally, clustered firms should develop more knowledge-retention policies to limit the degree of rivalry in the sector, as it is very common for a firm to search for new and specialized talent in the rest of competing firms in the cluster.

Social implications

Considering the economic impact of the geographical cluster, its effect on the employment and development of a region and taking into account the relevant and dynamic role of research institutions and associations, policymakers should support and facilitate the activity of those institutions, reinforcing the relevance of industrial districts or geographical clusters that are threatened by the pressures of globalization.

Originality/value

This study brings new insight into the effect of the form and characteristics of the cluster on HRM practices and knowledge sharing processes that lead to intrapreneurial behavior. The study may open the field for additional studies that, from a qualitative and quantitative perspective, analyze this topic in depth. The paper shows that IPB depends not only on the support of the institutions created in the cluster but also on the culture and competitive strategy of the company. Belonging to a geographical cluster can have an influence on firms’ behavior and can, through the trust generated among its members, facilitate knowledge-sharing processes and intrapreneurial behavior.

Details

Competitiveness Review: An International Business Journal , vol. 32 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

1 – 10 of 124