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1 – 10 of 447John Xeller and David J. Atkin
President Obama embraced social media and remains one of the most followed persons on Twitter. The focus of this study is twofold: to assess how the President’s use of Twitter…
Abstract
President Obama embraced social media and remains one of the most followed persons on Twitter. The focus of this study is twofold: to assess how the President’s use of Twitter affected (a) Millennials’ perception of Obama and (b) Millennials’ interest and likelihood to participate in the political process. Study findings provide support for a model derived from information processing theory. Results also suggest that message orientation (or perceived favorability) predicted source credibility, which stems from message content as well as the Twitter medium by which the message was delivered. Implications for study findings – including optimal strategies for cultivating a social media presence – are discussed.
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The purpose of this article is to look in detail into the collapse and its subsequent implications of the London and County Securities bank (L&C) in 1973, one of the most…
Abstract
Purpose
The purpose of this article is to look in detail into the collapse and its subsequent implications of the London and County Securities bank (L&C) in 1973, one of the most significant UK corporate fraud scandals and regulatory failures in recent decades.
Design/methodology/approach
The article is a case study drawing on the report on L&C by the Department of Trade (DT) inspectors and the national and trade press, interviews with and the private papers of some of the major participants.
Findings
The study identifies and explains the nature of the fraud, the shortcomings of the auditing of the bank, the poor performance of the DT inspectors, and the weaknesses of the subsequent changes in the regulatory system.
Research implications
The implications of the article's findings are: that commentators, and the regulatory and legal system need to distinguish between different types of fraud; that commercial pressures impact adversely on the audit process; that DT inspections conducted by accountants are not independent in their judgements; and that self‐regulation is always likely to be ineffective.
Practical implications
The findings are likely to be of interest to accounting academics and historians, practitioners and regulators.
Originality/value
Provides an insight into the collapse of the London and County Securities bank.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…
Abstract
Purpose
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.
Design/methodology/approach
The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.
Findings
By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.
Research limitations/implications
The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.
Practical implications
Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.
Social implications
There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.
Originality/value
This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.
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This paper examines the impact of celebrity endorsement on Malaysian consumers' behavioural intentions. Source attractiveness, source credibility and the fit between the endorser…
Abstract
This paper examines the impact of celebrity endorsement on Malaysian consumers' behavioural intentions. Source attractiveness, source credibility and the fit between the endorser and the endorsed product are discussed and examined. An empirical study is carried out which uses stimulus materials that involve a sport shoe brand and a fitness centre. The dataset is analysed using a series of multivariate analyses and a model subsequently constructed using structural equation modelling. The findings indicated that source attractiveness and credibility are essential for celebrity endorsement effectiveness. However, the fit between the endorser and the product is not found to be significant. Nonetheless, this fit has an indirect effect on consumers' behavioural intentions, via the shared variances with source attractiveness and credibility.
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It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…
Abstract
It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.
This chapter discusses the findings of doctoral research into further education lecturers' and middle managers' perceptions of how Continuing Professional Development (CPD) in the…
Abstract
This chapter discusses the findings of doctoral research into further education lecturers' and middle managers' perceptions of how Continuing Professional Development (CPD) in the sector is planned and implemented. Thematic analysis revealed that mandatory CPD is perceived to: involve conflicting purposes between those planning it and its recipients (deriving from divergent understandings of professionalism and the role of CPD among stakeholders); and be characterised as mostly generic, didactic, and ineffective, leading lecturers to compensate by engaging in additional, separate forms of CPD. This chapter demonstrates the value of practice-based doctoral study in enabling the voices of educators to be positioned at the centre of an exploration of their own professional learning.
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