Search results

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the public for self-gain. Extant research on the portrayal of the stereotypic accountant is limited in two ways: (1) existing research assumes a unitary concept by inferring a dominant image when the accountant stereotype is multifaceted; and (2) it is unclear from existing research whether the dominant image results from perceived character traits or the duties undertaken by accountants. This paper relies on qualitative methods of data analysis to unpack the elements that underpin stereotypical images in accounting to develop a framework of external perceptions that distinguishes one image from another. The framework is constructed on two broad criteria that comprise accountants (personality traits and physical characteristics) and accounting (task functionality). The interplay of these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and Entrepreneur) interpretations of the two basic categorizations: bookkeeper and business professional. Further analysis revealed four primary dimensions (Ethics and Sociable, Skill and Service) that underlie the construction of the subtypes. In general, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly than the ‘Entrepreneur’ on ‘Ethics’. Accounting researchers and the profession could benefit from understanding how stereotypical perceptions are constructed and managed.

The deadhead subculture – centered around the band Grateful Dead – has been active for 50+ years. Despite its longevity, academic work is sparse compared to other music subcultures. Given its durability and resilience, this subculture offers an opportunity to explore subcultural development and maintenance. I employ a contemporary, symbolic interactionist approach to trace the development of deadhead subculture and subcultural identity. Although identity is a basic concept in subculture research, it is not well defined: I suggest that the co-creation and maintenance of subcultural identity can be seen as a dialectic between collective identity and symbolic interactionist conceptions of individual role-identity.

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

This research paper aims to examine how organized criminals rescript their identities to engage with entrepreneurship discourse when authoring their biographies. From a sociological perspective, stereotypes and social constructs of the entrepreneur and the criminal are subjects of recurring interest. Yet, despite the prevalence of the stereotype of the entrepreneur as a hero-figure in the entrepreneurship literature and the conflation of the entrepreneur with the stereotype of the businessman, notions of entrepreneurial identity are not fixed with constructions of the entrepreneur as a rascal, rogue or villain being accepted as alternative social constructs.

The qualitative approaches of “biographical analysis” and “close reading” adopted help us draw out discursive strategies.

The main finding is that a particular genre of criminal biographies can be re-read as entrepreneur stories. The theme of nuanced entrepreneurial identities and in particular gangster discourse is under researched. In this study, by conducting a close reading of contemporary biographies of British criminals, the paper encounters self-representations of criminals who seek to author an alternative and more appealing social identity as entrepreneurs. That this re-scripting of personal biographies to make gangster stories conform to the genre of entrepreneur stories is of particular interest.

This study points to similarities and differences between criminal and entrepreneurial biographies. It also presents sociological insights into an alternative version of entrepreneurial identity and sociological constructions of the criminal as entrepreneur.

This research provides an insight into how criminals seek to legitimise their life-stories.

This research paper is of value in that it is the first to consider contemporary biographies of British criminals as entrepreneurship discourse. Understanding how criminal biographies and entrepreneur stories share similar socially constructed themes, storylines and epistemologies contribute to the development of entrepreneurship and sociological research by examining entrepreneurship in an unusual social setting.

Budgetary reform in the UK since the International Monetary Fund (IMF) intervention under a Labour government in 1976 has been prompted by a new conventional wisdom that public expenditure was too high, and consequently, "crowded out" private sector investment. Although this belief became widespread in western democracies, in Britain it developed relatively early and was closely linked to the wider debate about Britain's relative economic decline. The first section of this article reviews the main reforms of the budgetary process which these concerns prompted.

In the second section we note that, despite the political concern with reducing public expenditure in the 1980s, success has been limited and priority is now the improvement of the underlying control and evaluation mechanisms in government spending. In practice, the main policy activity of the Thatcher administrations was on gaining "value for money" from existing expenditure. These developments are discussed and the likelihood of success considered. The nature of the present annual budgetary cycle is described as are the most recent developments designed to finally gain some form of effective expenditure control.

Creating an effective work system entails linking executive strategy to operation objectives. Intranets can be that linking tool. Intranets have primarily been limited to information sharing, but they can be a powerful collaborative tool. New software makes it easier to use the Intranet to implement strategy by creating a management‐by‐exception (MBE) console. The Intranet, when combined with the proper groundwork and software, makes it easy for group members to see the results of their work and compare that to where they want to go. Rapid feedback, which the Intranet can deliver, encourages a flexible control that is the ideal for self‐directed work. When used properly, it can be used to give your organization a clearer picture of your group’s true priorities rather than some idealized managerial priorities.

The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK^© questionnaire).

The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down‐time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.

Looks at what it takes to create effective organizations. States that they use some system for unifying the efforts, thoughts and actions of diverse groups within the organization. These organizations have a “unifying factor” that is clearly defined and has a well‐understood meaning throughout the organization. Reviews some of these unifying factors and the organizations that make them work. There may be no one best unifying factor but certain common components exist in all unifying factors. Posits that customer service, quality or even money can be a unifying factor if the right infrastructure is created, so all are drawn together for a common purpose.

The purpose of the paper is to show how the corporate or organizational intranet can be used to enhance team building within organizations.

The paper describes how the corporate intranet can be used for something more than an electronic library. Groups can act in a coordinated way if there is a continuous flow of information about where they are at and whether or not they are smeeting expectations; this can be accomplished using the intranet.

The paper shows how to improve the management of people within an organization using the intranet. It describes several practical applications of this technology.

The corporate intranet has never been used as a management tool. It can be used to test comprehension of organizational objectives and expectations. It can help members gain a clearer picture of what is really going on and what each needs to do to change directions.

The purpose of this article is to discuss using the intranet to build teamwork.

The author provides a useful viewpoint on using the intranet to build teamwork.

Many organizations are attempting to use teams and allowing these employees to engage in self‐directed work. To be successful these teams must work in an integrated, collaborative fashion toward an organizational goal or vision. One of the keys to this success is having rapid, meaningful feedback about performance for all team members. It is argued that the intranet combined with current visualization software can provide not only such feedback but also help the team stay focused and become more integrated.

Provides a useful discussion on using the intranet to build teamwork.