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Article
Publication date: 3 September 2021

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Book part
Publication date: 12 September 1997

Carlos F. Daganzo

Abstract

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Fundamentals of Transportation and Traffic Operations
Type: Book
ISBN: 978-0-08-042785-0

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Abstract

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Machine Learning and Artificial Intelligence in Marketing and Sales
Type: Book
ISBN: 978-1-80043-881-1

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Book part
Publication date: 1 May 2012

Sarin Anantarak

Several studies have observed that stocks tend to drop by an amount that is less than the dividend on the ex-dividend day, the so-called ex-dividend day anomaly. However…

Abstract

Several studies have observed that stocks tend to drop by an amount that is less than the dividend on the ex-dividend day, the so-called ex-dividend day anomaly. However, there still remains a lack of consensus for a single explanation of this anomaly. Different from other studies, this dissertation attempts to answer the primary research question: how can investors make trading profits from the ex-dividend day anomaly and how much can they earn? With this goal, I examine the economic motivations of equity investors through four main hypotheses identified in the anomaly's literature: the tax differential hypothesis, the short-term trading hypothesis, the tick size hypothesis, and the leverage hypothesis.

While the U.S. ex-dividend anomaly is well studied, I examine a long data window (1975–2010) of Thailand data. The unique structure of the Thai stock market allows me to assess all four main hypotheses proposed in the literature simultaneously. Although I extract the sample data from two data sources, I demonstrate that the combined data are consistently sampled. I further construct three trading strategies – “daily return,” “lag one daily return,” and “weekly return” – to alleviate the potential effect of irregular data observation.

I find that the ex-dividend day anomaly exists in Thailand, is governed by the tax differential, and is driven by short-term trading activities. That is, investors trade heavily around the ex-dividend day to reap the benefits of the tax differential. I find mixed results for the predictions of the tick size hypothesis and results that are inconsistent with the predictions of the leverage hypothesis.

I conclude that, on the Stock Exchange of Thailand, juristic and foreign investors can profitably buy stocks cum-dividend and sell them ex-dividend while local investors should engage in short sale transactions. On average, investors who employ the daily return strategy have earned significant abnormal return up to 0.15% (45.66% annualized rate) and up to 0.17% (50.99% annualized rate) for the lag one daily return strategy. Investors can also make a trading profit by conducting the weekly return strategy and earn up to 0.59% (35.67% annualized rate), on average.

Details

Research in Finance
Type: Book
ISBN: 978-1-78052-752-9

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Book part
Publication date: 30 November 2018

Nicholas A. Gage, HyunSuk Han, Ashley S. MacSuga-Gage, Debra Prykanowski and Alexandria Harvey

Classroom management is a prerequisite for effective instruction, yet research indicates that not all teachers implement evidence-based classroom management skills (CMS…

Abstract

Classroom management is a prerequisite for effective instruction, yet research indicates that not all teachers implement evidence-based classroom management skills (CMS) in their classroom. Therefore, efficient professional development models are necessary to increase teachers’ use of CMS, but those models are predicated on valid and reliable screening tools to identify teachers CMS performance. This study is a psychometric evaluation of a direct observation CMS screening tool for elementary school teachers that can be used as part of a targeted CMS professional development model. Based on a three-facet generalizability study, the primary source of variance across observations was differences among teachers and differences across observations. A decision study was conducted and indicates that a generalizable estimate from the CMS screening tool requires four 30-min observations. These results are compared with prior research and recommendations for future research are discussed.

Details

Emerging Research and Issues in Behavioral Disabilities
Type: Book
ISBN: 978-1-78756-085-7

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Book part
Publication date: 27 August 2014

Catharina von Koskull

This chapter focuses on the ethnographic research approach that I employed in a service marketing study. The first part briefly describes ethnography’s key…

Abstract

This chapter focuses on the ethnographic research approach that I employed in a service marketing study. The first part briefly describes ethnography’s key characteristics, that is, emergent research logic, prolonged fieldwork, and multiple modes of data collection, where the main method is observation. The second part discusses the data collection methods: participant observation, informal discussion, interview, and document analysis. This section describes in detail how these techniques were used in practice and highlights the key challenges I faced, especially related to the observations, and how I managed these challenges. The third part describes the case, field setting, informants, and field relationships. The development project that I studied concerned a bank’s website and project members from the bank and different consultant agencies represent the study’s informants. The fieldwork lasted for about one year and covered the entire development process from the initial stages to the launch, and some time after. The chapter ends with a thorough discussion about the research criteria of validity, reliability, and generality, and the coping tactics that I used in this study to enhance these. Prolonged fieldwork, multiple modes of data collection, reflexivity, and specification of the research are among those important tactics that this last section discusses in detail.

Details

Field Guide to Case Study Research in Business-to-business Marketing and Purchasing
Type: Book
ISBN: 978-1-78441-080-3

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Book part
Publication date: 30 December 2004

James P. LeSage and R. Kelley Pace

For this discussion, assume there are n sample observations of the dependent variable y at unique locations. In spatial samples, often each observation is uniquely…

Abstract

For this discussion, assume there are n sample observations of the dependent variable y at unique locations. In spatial samples, often each observation is uniquely associated with a particular location or region, so that observations and regions are equivalent. Spatial dependence arises when an observation at one location, say y i is dependent on “neighboring” observations y j, y j∈ϒi. We use ϒi to denote the set of observations that are “neighboring” to observation i, where some metric is used to define the set of observations that are spatially connected to observation i. For general definitions of the sets ϒi,i=1,…,n, typically at least one observation exhibits simultaneous dependence, so that an observation y j, also depends on y i. That is, the set ϒj contains the observation y i, creating simultaneous dependence among observations. This situation constitutes a difference between time series analysis and spatial analysis. In time series, temporal dependence relations could be such that a “one-period-behind relation” exists, ruling out simultaneous dependence among observations. The time series one-observation-behind relation could arise if spatial observations were located along a line and the dependence of each observation were strictly on the observation located to the left. However, this is not in general true of spatial samples, requiring construction of estimation and inference methods that accommodate the more plausible case of simultaneous dependence among observations.

Details

Spatial and Spatiotemporal Econometrics
Type: Book
ISBN: 978-0-76231-148-4

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Book part
Publication date: 29 November 2019

Phil Wood, Wasyl Cajkler and Arne Jakobsen

This chapter focusses on the complexity of observation, considering its role in lesson study, following a broader discussion of how observation is generally understood in…

Abstract

This chapter focusses on the complexity of observation, considering its role in lesson study, following a broader discussion of how observation is generally understood in teaching contexts. The authors argue that lesson study observation is formative and should not be performative in focus. In lesson study cycles, observation is a process conducted among peers ideally in a spirit of mutual support and collaborative inquiry, seeking to find answers to pedagogic challenges rather than measuring the effectiveness of individual teachers.

Details

Lesson Study in Initial Teacher Education: Principles and Practices
Type: Book
ISBN: 978-1-78756-797-9

Keywords

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