Value Creation and the Possibilities for Management Accounting Research in the Entertainment Sector: the United States Motion Picture Industry

Author(s):  
S. Mark Young ◽  
James J. Gong ◽  
Wim A. Van der Stede
Author(s):  
Chiara Mio ◽  
Marco Fasan ◽  
Maria Lusiani

The chapter discusses the results of an empirical analysis we conducted on the management accounting courses taught at Ca’ Foscari between 1871 and 1991. The aim is to explore the roots and the evolution of management accounting at Ca’ Foscari. The evidence we collected shows that the early management accounting concepts can be traced back to the course Bookkeeping which was taught in 1871 by Biliotti and, some years later, by Besta. As time went by, management accounting concepts evolved and expanded until some specific courses devoted to this field of study were created. The chapter discusses the evolution not only of the contents but also of the teaching methods. In its early years, teaching at Ca’ Foscari was very much based on practice (case study, simulations) while it became more theoretical as time went by. We also provide a brief description of the teaching of management accounting at the Harvard Business School, one of the pioneering institutions in management accounting, pointing out some similarities and differences in the Italian and in the United States contexts.


2019 ◽  
Vol 1 (1) ◽  
pp. 130-146
Author(s):  
Anna Mik

This article aims to present the book-to-film metamorphosis of Grover Underwood from Rick Riordan’s novel The Lightning Thief (2005), adapted in 2010 by Chris Columbus for the screen. This character in both works is presented as an excluded member of the society: in the empirical world, as a disabled person, in the mythological one, as a satyr. What is more, in the motion picture, Grover, played by a Black actor, poses as an even more marginalised character, as a representative of a community discriminated in the USA. Therefore, the images of this character reflect the various levels of exclusion and show the ideological significance of a contemporary adaptation for the young audience. The comparative analysis is performed with the use of reception studies and critical race theory perspectives.  


2020 ◽  
Vol 119 (2) ◽  
pp. 422-431
Author(s):  
Biju Mathew

Based on extensive conversations with Uber, Lyft, and Ola drivers across multiple cities in the United States and India, this article argues that gig/platform work operates through a reorganization of established labor process with data at the center of such changes. Not only is data central to a dynamic restructuring of labor processes but data as “value” moves across multiple production processes enabling a new spatiotemporal fix. Data as “value/capital” thus enters a potentially endless cycle of value creation and appropriation. This makes possible for the labor movement to move away from narrow business unionism and instead build a new politics that has at its center data as unaccounted value produced by workers.


Author(s):  
Sangjoon Lee

This chapter recounts how Nagata Masaichi, president of Daiei Studio in Japan, pitched the idea of founding the Federation of Motion Picture Producers in Southeast Asia (FPA) and an annual Southeast Asian Film Festival. It discusses the consensus among American foreign officers stationed in Asia that communists had infiltrated the Japanese film industry since the end of the US occupation of Japan in April 1952. It also describes the activities of the “Reds” in the Japanese motion picture industry that is considered a threat to the United States' strategic Cold War interests in the Asia-Pacific region. The chapter cites Rashomon, which won the award for Best Foreign Language Film at the Oscars and elicited simultaneous respect and jealousy from other nations in the region. It elaborates how the unprecedented success of Rashomon rapidly established Nagata's presence in the Japanese film industry.


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