Business Commons^™

19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen

Accounting Historians Journal

In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly …

Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.

Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith

Accounting Historians Journal

Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. his writings and speeches in this area have a place in the history of social responsibility accounting. the paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the american institute of accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the …

Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the refinery, enabling their labor to become monitored, empty of meaning, and, at times, overwhelming. The ideology of accounting provided the company with an instrument of evasion to silence the voice of labor and an instrument of self-deception designed to justify and insulate the authoritarian hierarchy of the company and the power of its Australian general manager, Edward …

King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats

Accounting Historians Journal

The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, the paper seeks to highlight the significance of Hubert Walter as the king's financial adviser. He exercised a moderating influence in the first half of John's reign and was the guiding hand in the successful introduction of innovative measures designed to increase revenues. These became extreme after his death in 1205, when John lacked his …

Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Keystones Of Entrepreneurship Knowledge, James Bronson

New England Journal of Entrepreneurship

Book review by James W. Bronson.

Rob van der Horst, Sandra King-Kauanui, and Susan Duffy, ed., Keystones of Entrepreneurship Knowledge, Malden, MA: Blackwell Publishing, 2005. ISBN 9781405139212

Security At Western Kentucky University Libraries: A Case Study And Overview, Dan Forrest

DLPS Faculty Publications

Using an actual incident from the spring of 2006, this article provides an overview of the security arrangements at WKU libraries. They include a Library Security Officer, student patrollers, security gates and strips in books and other materials in the library, as well as a networked system of security cameras. The article includes conclusions drawn from the discussed incident and recommendations for other libraries.

A Study Of Strategies For Successful Enterprise Resource Planning Implementation In A Merger And Acqusition Environment, Maricelle Casquejo Thomas

Theses Digitization Project

This project will be focusing on the business problem of integrating information systems within a M & A organization, in this case to a SAP platform. SAP is the platform the parent company uses to run its corporate business functions.

Reinforce Customer Satisfaction Through Enterprise Resource Planning And Supply Chain Management Integration, Yu-Hsiang Chen

Theses Digitization Project

The purpose of this project is to try and establish a blueprint for integrating Enterprise Resource Planning (ERP) and Supply Chain Management (SCM). ERP and SCM have become popular in many industries because they help companies improve their Information Systems (IS) which helps support their operational goals. New technology is being used in resource planning and e-commerce and a stable supply chain helps corporations integrate many basic applications. This helps facilitate smooth supplier-customer interactions while minimizing transaction costs. This project is trying to provide a way in which to implement ERP systems properly into SCM. It should result in improved …

January 2007, Inland Empire Business Journal

Inland Empire Business Journal

Corporate Profile 6

Investments and Finance 9

Close-Up 11

Commentary 12

Managing 17

Computers/Technology 18

Executive Time Out 24

Real Estate Notes 25

The Lists:

Financial Brokerage Firms 26

HMOs and PPOs 30

Contractors' Hit List 32

Top Community Colleges and Universities 35

Executive Notes 34

Manager's Bookshelf 31

Restaurant Review 36

Calendar 38

New Business Lists:

County of San Bernardino 40

County of Riverside 41

On Performance & Tracking Error In Exchange-Traded Funds And Index Mutual Funds, Steven Welch

Accounting and Finance Faculty Publications

Using daily data, we find abnormal returns associated with the ETFs are higher than the alphas of the index funds in most cases. This result is in contrast to previous results that conclude that index funds tend to have higher alphas than ETFs. The results are much more prevalent in funds that follow the S&P 500 than funds that do not. One explanation for the difference in results is the more comprehensive sample of ETFs analyzed here. When looking at the components of abnormal returns, several regressions were performed. We find that market concentration, turnover, and no load are at …

Examining Ethical Development And Training: Implications For Sarbanes Oxley, Donna Galla

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

The Sarbanes-Oxley Act of 2002 (SOX) is the legislative solution to the recent ethical scandals, such as Enron, ImClone, Adelphia, Tyco, Qwest, Global Crossing, and WorldCom, involving financial and accounting irregularities and fraud. This Act implements extensive changes to public accounting and corporate laws, and expands corporate governance extending the responsibilities of senior executives and board members to include responsibility for a company-wide ethics program. Because of the complexity of ethical behavior, this paper explores values formation and support for ethics training. This study looks to ascertain whether moral maturity is related to age more than it is to training, …

Engaged Model Of Board Orientation, Santo Marabella

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

At the core of a successful not-for-profit organization (NFP) must be an effective board of directors. A reasonable approach to building a more effective board includes ensuring the board has a high level of participation among its members and that the focus of their participation is concentrated on governance. It is not a new notion that board orientation programs can create a climate that facilitates high board participation that is focused on governance; however, in this article, I offer what may be a new vision for developing and managing board orientation programs. The proposed model includes NFP-specific and general board …

Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto

Faculty Publications

A post-earnings announcement drift associated with the market reaction to analyst forecasts errors remains a puzzle. This study suggests that whispers help to explain part of the puzzle. The study examines the market reaction to whispers and analysts in bull and bear markets, and finds that investors listen to whispers in the bull market and whispers help explain the post-announcement drift. In a bear market, reaction to whispers is significantly positive prior to announcement despite a down market, indicating optimism by investors who follow whispers. However, in the bear market, both whispers and analysts contribute to the post-announcement drift.

Cover, Front Matter & Editorial Board

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

No abstract provided.

Listing Criteria For The Multiple Listing Of Equity Options, Rebecca Abraham, Charles Harrington

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Equity options are listed on the American Stock Exchange Board Options Exchange, Philadelphia Stock Exchange, Pacific Stock Exchange, International Securities Exchange, and Boston Stock Exchange. This study identified the criteria for selection of options for listing over tile August-September 1999, 2000-2002, and 2003-2005 periods. Trading volume and size were the primary selection criteria for all three periods. Volatility was a selection criterion during the preperiod (1 997- 1998) only. No clearly defined selection criteria emerged for listings on the third exchange in 2000-2002 or on two or three exchanging in 2003-2005.

Mythic Vision, Rhetorical Determinacy And Organizational Culture In The Selective Service System, Lewis Hershey

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Drawing upon the theories of rhetorical criticism used to study leadership in organizations, this essay develops two new concepts: mythic vision and rhetorical determinacy. Mythic vision is the idiosyncratic schema of the founder, demonstrating a distinctly rhetorical dimension for the creation of organizational culture. The concept of rhetorical determinacy is shown to limit the ability of management to respond to environmental changes inconsistent with the mythic vision. These terms are used to explain the organizational culture the Selective Service System. The paper concludes with a discussion of the implications of mythic vision and rhetorical determinacy for management theory and research.

Conductor Is Just Another Musician: Partnership As Leader-Member Interaction, Chen Chung, Jensen Chung

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper focuses on intra-organizational partnership, which is viewed as a communication process between leadership and followership. It uses the analogy of a symphony orchestra to illustrate the process of dynamic interactions and suggests that all organizational members are partners. Each of the members simultaneously plays the roles of both leader and follower. Research in listening communication supports the contention that a CEO is just another organizational member, just as a conductor is simply another musician in a symphony orchestra. The partnership from the multi-leader perspective is supported by the leadership communication with regard to gender studies.

Xb: New-Paradigm Management Of The Classroom As A Complex Organization, Roger Putzel

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Management instructors may abandon the lectern to engage students in activities, but many experiential approaches can still produce the teacher’s nightmare: passive, inarticulate bunglers, lost in the maze. This paper describes XB, a classroom organization that involves, orients, trains, and educates students.

Irish Marketing Review, Vol. 19, Nos. 1 & 2, 2007, Unknown

Issues

The Irish Marketing Review deals with issues, development and research in the ares of marketing.

Introduction To Perspectives On Supply Chain Management And Logistics - Creating Competitive Organisations In The 21st Century, Edward Sweeney

Books/Book chapters

No abstract provided.

De Boerinn (Netherlands), Thomas Cooney

Case studies

Hendrik Jan Hoogendoom and his parents sat around the family dinner table and once again discussed the key problem facing the business in which they all worked. There had been many changes in the use of their land over the past two decades but they knew that they had not yet achieved the maximum economic return from it. Currently, the primary income came from recreation activities, which were extremely successful for six months of the year. But the challenge remained on how they could keep the business equally active during the long cold winter months.

Towards A Conceptual Framework Of Corporate Branding In Retailing, Edmund O'Callaghan

Conference proceedings

The view that corporate brand building in retailing is different to any other context (Burt and Sparks, 2002) is predicated in the belief that ‘goods’ retailers need to manage a range of corporate components, its multiple relationships with customers and its dependence on employees to personify and deliver much of the corporate identity. These differences in operations are perceived as adding a degree of complexity to an already challenging process of corporate brand development. This paper proposes a conceptual framework for the corporate brand building process within an SME retail context. It develops on the work of Hatch & Schultz’s …

The National Game And Irish Society: The Gaa As A Cultural Brand, Aine Carroll

Masters

The link between brands and culture is well documented (McCracken, 1986; Ritson and Elliott, 1999). However the purposeful creation of brands related to culture is less evident (Vincent, 2002; Holt, 2004). It is this lack of theoretical understanding of cultural brands that drives this study. The objective of this study is to investigate the Gaelic Athletic Association (GAA) as an iconic brand within the socio-economic context of Ireland. The literature has been divided into two chapters, the first is an overview of consumer culture as the context within which brands have taken on great importance, in the construction of self …

Canada’S Commercial Seal Hunt, Rebecca Aldsworth, Stephen Harris

State of the Animals 2007

Like efforts to end the commercial hunting of whales, the campaign to stop the slaughter of seals in Canada has become a major focus for animal and environment protection groups and governments the world over. For decades the face of the harp seal pup has been a symbol—to many, the symbol—of environment and animal advocacy. But as much as the campaign to save the seals has become an icon for those who would protect wildlife, the campaign to continue the hunt has become a focus for those who would block the progress of the animal protection and environmental movements.

Farm Animal Welfare: In Legislatures, Corporate Boardrooms, And Private Kitchens, Andrea Gavinelli, Miyun Park

State of the Animals 2007

According to the Food and Agriculture Organization of the United Nations, globally, approximately 56 billion land animals—including nearly 48 billion broiler chickens— are slaughtered for human consumption in a single year (Food and Agriculture Organization of the United Nations 2004), in addition to an untold number of aquatic animals. The numbers of individual animals raised and killed by the meat, egg, and dairy industries far surpass the number of animals with whom human beings have any other relationship—whether they be those seen as fabric, target practice, test tubes, companions, or sideshow spectacles.