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1 – 10 of over 17000The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…
Abstract
Purpose
The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).
Design/methodology/approach
A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.
Findings
CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.
Research limitations/implications
The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.
Practical implications
Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.
Originality/value
The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.
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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 continuously…
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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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…
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.
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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…
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.
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.
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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 rehabilitation in…
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.
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