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Studies on entrepreneurship in public agencies suggest that managing for innovation may increase organizational performance. These studies, however, do not take into consideration the processes of opportunity identification. Therefore, the purpose of this paper is to, first, situate the concept of opportunity identification within the broader research on public sector entrepreneurship, and second, to explore the relationship between managerial empowerment practices and employee alertness to new opportunities.

This paper uses aggregated data from the Federal Employee Viewpoint Survey – an annual survey of the US Federal employees – to examine the relationship between managerial empowerment practices and employee alertness. The analysis employs a fixed-effects regression to model each panel of the US Federal agencies, from 2011 to 2017.

The results indicate that managerial empowerment practices have a clear correlation to employee alertness and are substantively different from empowerment practice’s relationship to “innovation” – an outcome of entrepreneurship. These findings suggest that scholarship should include opportunity identification as a moderating variable in future studies on public sector entrepreneurship.

The empirical analysis should be viewed as a novel approach to alertness in order to demonstrate the need to include opportunity identification processes in studies on managing for public sector entrepreneurship. Consequently, the results are not generalizable to all public agencies.

This paper highlights processes of entrepreneurial opportunity identification concerning management practices in the public sector, which scholarship has traditionally ignored.

The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to enhance their status/influence; and respond to structural/institutional forces from international organisations and/or the state in a particular historical context, such as a globalised/neo-liberalised setting.

The authors draw on Pierre Bourdieu’s theoretical tools (field, capital, habitus, and doxa) to understand how public sector accrual accounting was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007, when accrual accounting was enforced by legislation. The authors interviewed social actors recognised as public sector accounting experts, in addition to examining related documents such as articles in academic journals, newsletters, invitations, membership forms, newspaper articles, and curricula vitae.

The authors found that the key founders of KAGA included some public administration professors, who advocated public sector accrual accounting via civil society groups immediately after Korea applied to the International Monetary Fund for bailout loans and a new government was formed in 1997/1998. In conjunction with public servants, they defined and designed public sector accrual accounting as a measure of public sector reform and as a part of the broader government budget process, rather than as an accounting initiative. They also co-opted accounting professors and CPA-qualified accountants through their personal connections, based on shared educational backgrounds, to represent the association as a public sector accounting experts’ group.

These findings suggest that the study of the accounting profession cannot be restricted to a focus on professional accounting associations and that accounting knowledge can be acquired by non-accountants. Therefore, the authors argue that the relationship between accounting knowledge, institutional forms, and key actors’ strategies is rich and multifaceted.

The use of artificial intelligence (AI) in management research is still nascent and has primarily focused on content analyses of text data. Some method scholars have begun to discuss the potential benefits of far broader applications; however, these discussions have not led yet to a wave of corresponding AI applications by management researchers. This chapter explores the feasibility and the potential value of using AI for a very specific methodological task: the reliable and efficient capturing of higher-level psychological constructs in management research. It introduces the capturing of basic emotions and emotional authenticity of entrepreneurs based on their macro- and microfacial expressions during pitch presentations as an illustrative example of related AI opportunities and challenges. Thus, this chapter provides both motivation and guidance to management scholars for future applications of AI to advance management research.

For much of its peak popularity in the 1970s and 1980s, women in action films were relegated to the damsel in distress and/or the romantic interest for the male lead. This was particularly evident in action films where women were depicted as being petite and submissive, especially towards the heroic male. Rarely did women occupy the primary focus in action films. Nowadays women are more frequently occupying positions of creative power as producers and actors, and there are some notable examples of progressive female roles in modern film. Female action stars tended to occupy one of two roles, that of what Marc O'Day (2004) labelled ‘action babe’ cinema, using the colloquial and dismissive term ‘babe’ as an indication of the derogatory nature of the female action hero who was often just a supermodel with a gun. However, there has emerged another type of female action star, the tough, aggressive and physically capable female action star, such as Sarah Connor in Terminator 2: Judgement Day (1992).

Yvonne Tasker coined the term ‘musculinity’ to define this new model of tough women; female action stars who appropriate what are considered traditionally masculine traits (developed muscles, aggression, confidence, leadership skills, bravery). The presence of athletic women in action films, especially when compared to their male counterparts, defies expectations for women, and as such provides a unique example to analyse in terms of gender dynamics. This is especially true of combat sports, where aggression is a feature of the sport and still considered a testosterone-oriented attribute. Indeed, in the 1970s and 1980s, the peak of the male action star, martial arts and associated combat sports provided opportunities for many former athletes to transition into action films. Using Tasker's framework of musculinity, I will examine Haywire (2011) as a notable progression in the representation of female action stars and musculinity. Focusing on a case study of Gina Carano's role in Haywire, and her subsequent career narrative, this chapter highlights how perceptions of masculinity and femininity in both combat sports and action films have previously limited roles for women and how much that has shifted in contemporary filmmaking.

In interviews, Jamie Lee Curtis positions Halloween (2018) as a #MeToo film. As merely self-serving publicity, this reading is far too simplistic. In Halloween (1978) Laurie Strode is victimised; she then assumes the role of quintessential Final Girl as described by Carol J. Clover, providing the template for the entire sub-genre of horror slasher films birthed in its wake. However, in the similarly titled 2018 film, Laurie is no longer a victim. Instead of following the role of the stereotypical Final Girl of slasher films, she falls more in line with one of Yvonne Tasker's Warrior Women.

This chapter investigates Laurie Strode's transformation throughout the Halloween franchise. Once passive and victimised, Laurie has evolved: No longer the Final Girl – or victim – her position and behaviour in this film is much more in line with the neoliberal Warrior Woman of action films. Thus, the film assigns her the role of action heroine as a vehicle for responding to the concerns of the #MeToo era – and in this era, women are no longer victims. Women can and will fight back.

In the earlier part of the twentieth century, cost–benefit (CBA) or benefit–cost analysis was used as a vehicle by Congress to curtail its wasteful spending, by using the Army Corp of Engineers to examine Congressional projects using CBA. Theodore Porter here examines the rise of the use of CBA in historical context and finds that the Corp was highly successful in reducing wasteful spending. Regardless of the present day effectiveness of the Corps, CBA currently provides valuable service. To appreciate this one need look no further than the effect Arnold Harberger's work and students have had in less developed countries, and at the several hundred useful evaluations of social programs produced over the last several years. Finally, one can look, criticisms of Ackerman and Heinzerling notwithstanding, at many of the analyses of environmental programs.

In 1969, Warren Nutter left the University of Virginia Department of Economics to serve as the Assistant Secretary of Defense for International Security Affairs in the Nixon administration. During his time in the Defense Department, Nutter was deeply involved in laying the groundwork for a military coup against the democratically elected president of Chile, Salvador Allende. Although Nutter left the Pentagon several months before the successful 1973 coup, his role in Chile was far more direct than the better-known cases of Friedrich Hayek, Milton Friedman, James Buchanan, and Arnold Harberger. This chapter describes Nutter’s role in Chile policymaking in the Nixon administration. It shows how Nutter’s criticisms of Henry Kissinger are grounded in his economics, and compares and contrasts Nutter with other economists who have been connected to Pinochet’s dictatorship.

Although visible leader support is an essential ingredient for successful organizational health interventions, knowledge on how leaders at different hierarchical levels engage with interventions is underdeveloped. The purpose of this paper is to explore leader engagement by drawing from the experiences of the intervention team.

Data from semi-structured interviews with the team responsible for implementing an organizational health intervention in two large UK organizations were used to examine how leaders at strategic (senior management) and operational (line managers) positions engaged with the intervention.

Thematic analysis uncovered 6 themes and 16 sub-themes covering the leaders’ initial reactions to the intervention, barriers to leader engagement, ways in which the intervention team dealt with these barriers, factors facilitating and factors accelerating leader engagement, and differences in engagement between leadership levels.

This study can inform research into the conditions for optimizing leader engagement in organizational health interventions and beyond. Insights also emerged on the roles of leaders at different hierarchical levels and the value of perspective taking for intervention implementation.

Recommendations for bolstering the engagement of leaders in interventions are offered, that apply to all leaders or separately to leaders at strategic or operational levels.

The experiences of the intervention team who sought to engage leaders at different organizational levels to support the intervention are invaluable. Understanding how leader engagement can be maximized can better equip intervention teams for delivering successful interventions.

The fundamental problem of designing a wide scope general revenue tax can be reduced to the selection of the base used for administering the tax. Our current personal income tax is a hybrid version of a tax assessed on the basis of a tax unit's annual income receipts. An alternative to an income‐based tax that has received much theoretical treatment but little actual application is an expenditure‐based tax. An expenditure tax (also called a consumption tax or cash flow tax in the context of this paper) differs from an income tax in that it exempts net saving and investment from the tax base. Though the details of a consumption tax design are discussed more fully elsewhere in this paper, the tax base of an expenditure tax is roughly determined by subtracting net savings from gross receipts (including wages, tips, salaries, income from investments, interests, etc.). Withdrawals from savings constitute dissavings and are appropriately included in net savings. The cash flow tax, with wealth transfers deductible to the donor and included in the tax base of the recipient, would be a tax on an individual's standard of living. Similar to the present income tax standard deduction, some universal credit or exemption for a small level of consumption could be allowed.

Introduction: The Covid-19 pandemic wreaked havoc on the organisations in the form of increased job demands which manifested through increased workload, time pressure, etc. Similarly, stress and burnout engulfed the employees. Remote work became the new normal post-pandemic. Remote workers require more engagement. This has brought Artificial Intelligence (AI) to the forefront for engaging employees in the new normal.

Purpose: With limited studies on AI-enabled employee engagement in the new normal, this study investigates and proposes a conceptual framework of employee engagement in the context of AI and its impact on organisations.

Methodology: A systematic review and meta-synthesis method is undertaken. A systematic literature review assisted in critically analysing, synthesising, and mapping the extant literature by identifying the broad themes.

Findings: Since many organisations are turning to remote work post-pandemic and remote work requires more engagement, organisations are investing in AI to boost employee engagement in the new normal. Several antecedents of employee engagement such as quality of work life, diversity and inclusion, and communication are facilitated by AI. AI helps enhance the quality of work life by playing a major role in providing fair compensation, safe and healthy working conditions, immediate opportunity to use and develop human capacities, continued growth and security, work and total life space, and social relevance of work life. This has led to positive organisational outcomes like increased productivity, employee well-being, and decreased attrition rate. Furthermore, AI helps in measuring employee engagement. The various tools of AI, such as wearable technology, digital biomarker, neural network, data mining, data analytics, machine learning (ML), natural language processing (NLP), etc., have gone a long way in engaging employees in the new normal.