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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Book part
Publication date: 13 December 2004

Woody M. Liao, David R. Finley and William E. Shafer

This paper reports the results of an experimental study examining the joint effect of two group characteristics, responsibility and cohesiveness, on escalation of commitment in an…

Abstract

This paper reports the results of an experimental study examining the joint effect of two group characteristics, responsibility and cohesiveness, on escalation of commitment in an ongoing unsuccessful project. Two levels (high/low) of group responsibility and group cohesiveness were manipulated to examine their effects on group escalation decisions. Forty-eight 3-member decision groups were formed and randomly assigned to four treatment cells with 12 groups in each cell. The results of a 2×2 ANOVA reveal a significant main effect of responsibility on escalation of commitment, as well as a significant interaction of responsibility and cohesiveness. Specifically, groups with both high responsibility and high cohesiveness committed the largest amount of resources to an ongoing unsuccessful project. These results provide support for the proposition that group responsibility and cohesiveness exert significant joint effects on group escalation of commitment in an ongoing unsuccessful project. The findings suggest that periodic changes of group membership to shift responsibility and cohesiveness may generate new attitudes and views to reduce group escalation of commitment.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-139-2

Book part
Publication date: 13 December 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-139-2

Book part
Publication date: 13 December 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-139-2

Book part
Publication date: 15 January 2010

David A. Hensher

It has long been recognised that humans draw from a large pool of processing aids to help manage the everyday challenges of life. It is not uncommon to observe individuals…

Abstract

It has long been recognised that humans draw from a large pool of processing aids to help manage the everyday challenges of life. It is not uncommon to observe individuals adopting simplifying strategies when faced with ever increasing amounts of information to process, and especially for decisions where the chosen outcome will have a very marginal impact on their well-being. The transactions costs associated with processing all new information often exceed the benefits from such a comprehensive review. The accumulating life experiences of individuals are also often brought to bear as reference points to assist in selectively evaluating information placed in front of them. These features of human processing and cognition are not new to the broad literature on judgment and decision-making, where heuristics are offered up as deliberative analytic procedures intentionally designed to simplify choice. What is surprising is the limited recognition of heuristics that individuals use to process the attributes in stated choice experiments. In this paper we present a case for a utility-based framework within which some appealing processing strategies are embedded (without the aid of supplementary self-stated intentions), as well as models conditioned on self-stated intentions represented as single items of process advice, and illustrate the implications on willingness to pay for travel time savings of embedding each heuristic in the choice process. Given the controversy surrounding the reliability of self-stated intentions, we introduce a framework in which mixtures of process advice embedded within a belief function might be used in future empirical studies to condition choice, as a way of increasingly judging the strength of the evidence.

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Choice Modelling: The State-of-the-art and The State-of-practice
Type: Book
ISBN: 978-1-84950-773-8

Abstract

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Review of Marketing Research
Type: Book
ISBN: 978-0-7656-1306-6

Abstract

Details

Functional Structure and Approximation in Econometrics
Type: Book
ISBN: 978-0-44450-861-4

Book part
Publication date: 25 November 2014

April Anson

To examine the recent popularity of the tiny house movement with a critical eye toward the growing commodification of sustainability in a market that continues to shelter economic…

Abstract

Purpose

To examine the recent popularity of the tiny house movement with a critical eye toward the growing commodification of sustainability in a market that continues to shelter economic and class privilege, despite that the movement itself emerges from a desire to consume less and contribute to community more.

Methodology/approach

Written from the position of a tiny house builder and dweller, this study reads a range of recently published accounts of the tiny house movement, informed by contemporary work in environmental sociology. Investigates current rhetoric surrounding the movement with special attention to issues of mobility, consumption, and the movement’s romanticism, with particular attention to the movement’s invocations of Henry David Thoreau.

Findings

Tiny house living can cultivate correctives to possible oversights or entitlements in environmental thought, challenge representations of the movement itself, and encourage those inside the “tiny” house movement to openly discuss the difficulties and capabilities endemic to tiny living.

Social implications

Tiny houses, while still bound to forms of privilege, hold potential to be what some social science researchers have seen as best practice. Practices that link the practicality of realism with the zeal of romanticism can contribute to what has been found to be a positive correlation between conscious consumption and political activism.

Originality/value

This critique offers a gentle corrective to unmitigated praise of the current tiny house phenomenon in order to highlight the movement’s potential for addressing more pressing social justice and environmental issues.

Details

From Sustainable to Resilient Cities: Global Concerns and Urban Efforts
Type: Book
ISBN: 978-1-78441-058-2

Keywords

Book part
Publication date: 8 February 2016

Susan Frelich Appleton and Susan Ekberg Stiritz

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation…

Abstract

This paper explores four works of contemporary fiction to illuminate formal and informal regulation of sex. The paper’s co-authors frame analysis with the story of their creation of a transdisciplinary course, entitled “Regulating Sex: Historical and Cultural Encounters,” in which students mined literature for social critique, became immersed in the study of law and its limits, and developed increased sensitivity to power, its uses, and abuses. The paper demonstrates the value theoretically and pedagogically of third-wave feminisms, wild zones, and contact zones as analytic constructs and contends that including sex and sexualities in conversations transforms personal experience, education, society, and culture, including law.

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Special Issue: Feminist Legal Theory
Type: Book
ISBN: 978-1-78560-782-0

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Book part
Publication date: 11 October 2021

Tara J. Shawver and William F. Miller

This chapter assesses the impact of values change on the likelihood of reporting concerns for a situation of fraudulent financial reporting after a Giving Voice to Values (GVV…

Abstract

This chapter assesses the impact of values change on the likelihood of reporting concerns for a situation of fraudulent financial reporting after a Giving Voice to Values (GVV) ethics intervention. The GVV curriculum shifts focus away from why actions are unethical to how one may effectively voice their values to resolve ethical conflict. After implementing this program in advanced accounting courses and empirically assessing the impact of the ethics intervention, the authors find that students have a stronger sense of the importance of values prescribed in professional codes of conduct and are more likely to speak up and confront unethical actions by voicing their values. GVV has the potential to increase the number of accounting professionals who are willing to speak up and confront unethical practices. The authors’ study appears to be the first to empirically test how a change in the perception of the importance of values impacts the likelihood to report concerns to members of the management hierarchy, filling an important gap in the literature.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

Keywords

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