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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 3 June 2021

Thomas A. Lee

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977…

Abstract

Purpose

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.

Design/methodology/approach

In order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.

Findings

Matthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.

Research limitations/implications

The study analyses peer-reviewed studies in selected accounting research journals over a defined period.

Practical implications

The study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.

Originality/value

The study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 11 April 2016

Wai Jin (Thomas) Lee, Aron O’Cass and Phyra Sok

Recent branding failures (e.g. Kodak and Krispy Kreme) have cast considerable doubt on the widely accepted contention that to develop a strong brand, firms must…

Abstract

Purpose

Recent branding failures (e.g. Kodak and Krispy Kreme) have cast considerable doubt on the widely accepted contention that to develop a strong brand, firms must continuously strive to be brand oriented or innovation oriented. This study aims to examine the curvilinear and interactive effects of brand orientation and innovation orientation on brand performance.

Design/methodology/approach

Survey data were drawn from a sample of 181 firms operating in the consumer goods sector (i.e. fashion, consumer electronics and automobile) and tested through a hierarchical regression analysis.

Findings

This study finds that the sole and exclusive focus on either brand orientation or innovation orientation is detrimental to the realisation of superior brand performance because increased levels of this focus lead to diminishing returns. Critically, this study finds that the key to achieving superior brand performance lies in the extent to which the firm integrates both brand orientation and innovation orientation.

Originality/value

This study extends current knowledge by showing that focusing on either brand orientation or innovation orientation in isolation is actually detrimental to the firm’s realisation of superior brand performance. The integration of brand orientation and innovation orientation is the key to achieving superior brand performance because the inherent limitations associated with each are overcome by their integration.

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European Journal of Marketing, vol. 50 no. 3/4
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 1 December 2001

Thomas A. Lee

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public…

Abstract

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public accountancy firms founded by UK immigrants and focuses on the recruitment of qualified and unqualified public accountants from the UK. The study is based on searches of relevant archives in the UK and USA. The evidence reveals UK immigrants played a substantial part in the formation and early development of both public accountancy firms and institutions in the USA. However, the recruitment of immigrants by US firms appears to have been a temporary phenomenon pending the supply of US‐born accountants with suitable training and experience. The firms examined include local and national firms. Subject to data retrieval limitations, a major conclusion of the study is that unqualified immigrants played significant roles in the early histories of firms and institutions of US public accountancy.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1947

R.S. MORTIMER

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

Abstract

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.

Details

Journal of Documentation, vol. 3 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 4 February 2021

Thomas A. Lee

Abstract

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Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 30 November 2020

Anne M. Dannerbeck Janku, Jenny Bossaller, Denice Adkins and Rachel Thudium

Drug Treatment Courts (DTCs) offer a form of alternative sentencing for people who have been convicted of a crime related to drug or alcohol abuse. The work of…

Abstract

Drug Treatment Courts (DTCs) offer a form of alternative sentencing for people who have been convicted of a crime related to drug or alcohol abuse. The work of rehabilitation in DTCs is client-centered, meaning that it takes into account all of the client’s needs that affect their life in regards to completion of the program and rehabilitation. DTCs employ teams of people made up of judges, lawyers, educators, clinicians, and community supervisors. There are specific ways that librarians might become involved with DTCs regarding both literacy and, more specifically, health literacy. Existing programs could be adapted to solve common health literacy problems of participants, and librarians could also forge relationships with DTCs. Training for librarians should include education about the health and literacy problems faced by this population so they can successfully connect DTC participants with people and information that will contribute to their success completing the program and building healthier lives. This chapter looks to established best practices within DTCs and to some current related programs within public libraries to find grounds for expanding services to this population.

Details

Roles and Responsibilities of Libraries in Increasing Consumer Health Literacy and Reducing Health Disparities
Type: Book
ISBN: 978-1-83909-341-8

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Book part
Publication date: 24 August 2017

Amy C. Edmondson and Jean-François Harvey

Abstract

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Extreme Teaming
Type: Book
ISBN: 978-1-78635-449-5

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Article
Publication date: 20 September 2011

Thomas A. Lee

The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these…

Abstract

Purpose

The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in the context of an emerging profession separating from an established legal profession as part of the rise of professionalism in the Victorian Age.

Design/methodology/approach

The paper reports data describing 135 accountant and 361 lawyer bankruptcies declared between 1855 and 1904. It uses theories of the rise of professionalism, signals of movement to occupational ascendancy, and social attitudes to money to provide explanations of the incidence, impact, and consequences of these bankruptcies. The paper also examines bankruptcy and the early disciplinary codes of professional accountancy associations.

Findings

Despite a trend of general decline in total, accountant, and lawyer bankruptcies in Scotland through the Victorian Age, there is no consistency over time between accountant and lawyer bankruptcies and economic conditions. Bankrupt accountants were typically unregulated as professionals in contrast with bankrupt lawyers who were usually regulated. Accountant and lawyer bankruptcies predominantly involved experienced practitioners, location in major cities, and administration by professional accountants. Bankruptcy was associated with criminal activity in a minority of cases in each profession. There was inconsistency in the post‐bankruptcy disciplining of bankrupt accountants and lawyers, and post‐bankruptcy loss of economic status in both professions.

Practical implications

The paper contributes to the Victorian history of institutionalised professions such as accounting and law. It demonstrates the presence of marginal practitioners in emerging and established professions, the need to study professionalisation in social context, and the impact of bankruptcy on discipline in an emerging profession.

Originality/value

The paper represents the first contextualised study of bankruptcy among professionals generally and accountants and lawyers, particularly in the Victorian Age.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 26 January 2009

Thomas A. Lee

This study seeks to examine aspects of social class associated with British public accountancy immigrants to the USA prior to the First World War. The study's specific…

Abstract

Purpose

This study seeks to examine aspects of social class associated with British public accountancy immigrants to the USA prior to the First World War. The study's specific purpose is to investigate the social mobility and fluidity associated with these élite immigrants in the early history of US public accountancy.

Design/methodology/approach

The paper is informed by previous studies of both social class and élite immigration and uses biographical data describing 395 British chartered and incorporated accountancy immigrants entering the USA between 1875 and 1914. Data analyses describe social mobility and fluidity based on the recorded occupations of these élite immigrants.

Findings

Despite their élite status, the immigrants experienced inter‐generational downward mobility immediately post‐migration. The evidence also indicates inter‐generational and intra‐generational upward mobility for immigrants settling in the USA and for those who did not settle there. The study further reveals evidence of social fluidity associated with both settlers and non‐settlers.

Practical implications

The study suggests that immigration to the USA did not immediately improve the occupational status of British public accountants who settled there. Nor, compared to those who did not settle in the USA, was it necessarily a more advantageous career path to improved occupational status. The study adds to existing knowledge of British accountants in the early US public accountancy profession and, more generally, to that of social mobility associated with immigration of the period.

Originality/value

The study is significant because it provides knowledge of social mobility and fluidity associated with élite immigrants and contributes to the social history of British accountants in the early development of US public accountancy.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 2
Type: Research Article
ISSN: 0951-3574

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